Consolidated Balance Sheets - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Current Assets:
Cash and cash equivalents	$ 28,624,064	$ 28,289,712
Cash held by BOAM funds and other	4,180,225	2,933,723
Accounts receivable, net	16,022,158	12,433,587
Short-term investments	28,185,899	44,953,337
Marketable equity securities	868,043	2,393,260
U. S. Treasury securities	20,670,032	10,976,969
Funds held as collateral assets	13,910,338	9,973,991
Prepaid expense and other current assets	6,474,305	5,492,822
Total Current Assets	118,935,064	117,447,401
Property and Equipment, net	172,603,612	161,593,673
Other Assets:
Goodwill	182,380,136	182,380,136
Intangible assets, net	51,358,659	58,332,625
Investments	51,434,408	74,080,331
Investments in unconsolidated affiliates	74,816,890	72,435,867
Deferred policy acquisition costs	2,944,576	2,161,721
Right of use assets	58,426,854	59,742,166
Other	172,090	171,809
Total Other Assets	421,533,613	449,304,655
Total Assets	713,072,289	728,345,729
Current Liabilities:
Accounts payable and accrued expenses	13,952,323	16,378,301
Short-term payables for business acquisitions	1,360,693	121,104
Lease liabilities	5,269,586	5,333,611
Funds held as collateral	13,910,338	9,973,991
Unpaid losses and loss adjustment expenses	6,539,177	5,873,192
Unearned premiums	13,576,411	12,985,868
Current maturities of long-term debt	2,386,624	1,201,448
Deferred revenue	3,178,012	3,044,009
Total Current Liabilities	60,173,164	54,911,524
Long-term Liabilities:
Asset retirement obligations	4,231,333	4,013,457
Lease liabilities	54,383,643	54,994,879
Long-term debt, less current maturities	46,384,986	38,363,356
Other long-term liabilities	88,264	1,417,091
Deferred tax liability	11,738,933	11,925,969
Total Liabilities	177,000,323	165,626,276
Stockholders' Equity:
Preferred stock, $.001 par value, 1,000,000 shares authorized, 0 shares issued and outstanding	0	0
Additional paid-in capital	540,709,898	539,126,302
Treasury stock, at cost, 561,868 and 111,323 shares, respectively	(7,429,229)	(1,589,322)
Accumulated deficit	(17,176,482)	(4,748,942)
Total Boston Omaha Stockholders' Equity	516,135,787	532,819,509
Noncontrolling interests	19,936,179	29,899,944
Total Equity	536,071,966	562,719,453
Total Liabilities and Stockholders' Equity	713,072,289	728,345,729
Common Class A [Member]
Stockholders' Equity:
Common stock	31,019	30,943
Common Class B [Member]
Stockholders' Equity:
Common stock	$ 581	$ 528