Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

NOTE 1. ORGANIZATION AND BACKGROUND

Boston Omaha was organized on August 11, 2009 with present management taking over operations in February 2015. Our operations include (i) our outdoor advertising business with multiple billboards across Alabama, Arkansas, Florida, Georgia, Illinois, Iowa, Kansas, Missouri, Nebraska, Nevada, Oklahoma, South Dakota, Tennessee, Virginia, West Virginia, and Wisconsin; (ii) our insurance business that specializes in surety bond underwriting and brokerage; (iii) our broadband business that provides high-speed broadband services to its customers, (iv) our asset management business, and (v) our minority investments primarily in real estate, real estate services, private aviation infrastructure, and banking. Our billboard operations are conducted through our subsidiary, Link Media Holdings, LLC, our insurance operations are conducted through our subsidiary, General Indemnity Group, LLC, our broadband operations are conducted through our subsidiary, Boston Omaha Broadband, LLC, and our asset management operations are conducted through our subsidiary, Boston Omaha Asset Management, LLC.

We completed an acquisition of an outdoor advertising business and entered the outdoor advertising industry on June 19, 2015. From 2015 through 2025, we have completed more than twenty additional acquisitions of outdoor advertising businesses.

On April 20, 2016, we completed an acquisition of a surety bond brokerage business. On December 7, 2016, we acquired a fidelity and surety bond insurance company. From 2017 through 2025, we completed four additional acquisitions of surety brokerage businesses.

On March 10, 2020, we completed the acquisition of a rural broadband internet provider located in Arizona. On December 29, 2020, we completed the acquisition of a second broadband internet provider located in Utah. On April 1, 2022, we completed the acquisition of our third broadband internet provider located in Utah.

On September 25, 2020, we filed a Registration Statement on Form S-1 with the Securities and Exchange Commission for a proposed initial public offering of units of a special purpose acquisition company, which we refer to as the “SPAC,” named Yellowstone Acquisition Company, which we refer to as “Yellowstone.” Yellowstone completed its initial public offering on October 26, 2020 and on January 25, 2022 completed a business combination with Sky Harbour Group and Yellowstone changed its name to Sky Harbour Group Corporation (see Note 8 for further discussion).

Note 2 - Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2025

Significant Accounting Policies [Text Block]

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The information included in the foregoing interim condensed consolidated financial statements is unaudited. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the Company’s financial position and results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the entire year. These interim condensed consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements and the notes thereto included in the 2024 Form 10-K. Subsequent events, if any, are evaluated through the date on which the financial statements are issued.

Consolidation Policy

The financial statements of Boston Omaha Corporation include the accounts of the Company and our consolidated subsidiaries, which are comprised of voting interest entities in which we have a controlling financial interest and variable interest entities for which we have determined that we are the primary beneficiary. All intercompany profits, losses, transactions, and balances have been eliminated in consolidation.

Variable Interest Entities (VIEs)

We determine whether an entity is a VIE and, if so, whether it should be consolidated by utilizing judgments and estimates that are inherently subjective. Our determination of whether an entity in which we hold a direct or indirect variable interest is a VIE is based on several factors, including whether the entity’s total equity investment at risk upon inception is sufficient to finance the entity’s activities without additional subordinated financial support. We make judgments regarding the sufficiency of the equity at risk based first on a qualitative analysis, and then a quantitative analysis, if necessary.

We analyze any investments in VIEs to determine if we are the primary beneficiary. In evaluating whether we are the primary beneficiary, we evaluate our direct and indirect economic interests in the entity. A reporting entity is determined to be the primary beneficiary if it holds a controlling financial interest in the VIE. Determining which reporting entity, if any, has a controlling financial interest in a VIE is primarily a qualitative approach focused on identifying which reporting entity has both: (i) the power to direct the activities of a VIE that most significantly impact such entity’s economic performance; and (ii) the obligation to absorb losses or the right to receive benefits from such entity that could potentially be significant to such entity. Performance of that analysis requires the exercise of judgment.

We consider a variety of factors in identifying the entity that holds the power to direct matters that most significantly impact the VIE’s economic performance including, but not limited to, the ability to direct operating decisions and activities. In addition, we consider the rights of other investors to participate in those decisions. We determine whether we are the primary beneficiary of a VIE at the time we become involved with a variable interest entity and reconsider that conclusion continually. We consolidate any VIE of which we are the primary beneficiary. Such VIEs consist of 24th Street Fund I and 24th Street Fund II, collectively “the 24th Street Funds,” and Fund One Boston Omaha Build for Rent LP, which we refer to as "BFR".

Total assets of the consolidated VIEs included within our Condensed Consolidated Balance Sheets were approximately $40,400,000 and $48,700,000 as of June 30, 2025 and December 31, 2024, respectively. Total liabilities of the consolidated VIEs included within our Condensed Consolidated Balance Sheets were approximately $2,500 and $27,000 as of June 30, 2025 and December 31, 2024, respectively. As of June 30, 2025 and December 31, 2024, the aggregate fair value of the 24th Street Funds’ and BFR's investments in special purpose entities was approximately $39,400,000 and $46,900,000, respectively. During the first two quarters of 2025, the 24th Street Funds’ and BFR's investments in special purpose entities recognized other investment loss of approximately $4,700,000, and distributions to the funds of approximately $1,700,000. The assets of the consolidated VIEs may only be used to settle obligations of the same VIE.

Our consolidated subsidiaries at June 30, 2025 include:

Link Media Holdings, LLC which we refer to as “LMH”

Link Media Alabama, LLC which we refer to as “LMA”

Link Media Florida, LLC which we refer to as “LMF”

Link Media Wisconsin, LLC which we refer to as “LMW”

Link Media Georgia, LLC which we refer to as “LMG”

Link Media Midwest, LLC which we refer to as “LMM”

Link Media Omaha, LLC which we refer to as “LMO”

Link Media Properties, LLC which we refer to as “LMP”

Link Media Southeast, LLC which we refer to as “LMSE”

Link Media Services, LLC which we refer to as “LMS”

Link Billboards Oklahoma, LLC which we refer to as “LBO”

General Indemnity Group, LLC which we refer to as “GIG”

United Casualty and Surety Insurance Company which we refer to as “UCS”

BOSS Bonds Insurance Agency, Inc., which we refer to as "BOSS Bonds", formerly known as South Coast Surety Insurance Services, LLC which we refer to as “SCS”

Boston Omaha Investments, LLC which we refer to as “BOIC”

Boston Omaha Asset Management, LLC which we refer to as “BOAM”

Fund One Boston Omaha Build for Rent LP which we refer to as “BFR”

BOAM BFR, LLC which we refer to as “BOAM BFR”

BOC Business Services, LLC which we refer to as “BBS”

BOC Yellowstone, LLC which we refer to as “BOC Yellowstone”

BOC Yellowstone II, LLC which we refer to as “BOC Yellowstone II”

24th Street Asset Management LLC which we refer to as “24th Street”

24th Street Fund I, LLC which we refer to as “24th Street Fund I”

24th Street Fund II, LLC which we refer to as “24th Street Fund II”

Boston Omaha Broadband, LLC which we refer to as “BOB”

FIF AireBeam, LLC which we refer to as “AireBeam”

Fiber Fast Homes, LLC which we refer to as “FFH”

FIF Utah, LLC which we refer to as “FIF Utah”

FIF St George, LLC which we refer to as “FIF St George” or "InfoWest"

Revenues

The majority of our advertising revenues are derived from contracts for advertising space on billboard structures and broadband internet services and are accounted for under Financial Accounting Standards Board, which we refer to as the “FASB,” Accounting Standards Codification, which we refer to as “ASC,” 606, Revenue from Contracts with Customers, and under ASC 842, Leases.

Premium revenues derived from our insurance operations are subject to ASC 944, Financial Services – Insurance.

Revenue Recognition

Billboard Rentals

We generate revenue from outdoor advertising through the leasing of advertising space on billboards. The terms of the contracts range from less than one month to three years and are generally billed monthly. Revenue for advertising space rental is recognized on a straight-line basis over the term of the contract. Advertising revenue is reported net of agency commissions. Agency commissions are calculated based on a stated percentage applied to gross billing revenue for operations. Payments received in advance of being earned are recorded as deferred revenue.

Another component of billboard rentals consists of production services which include creating and printing advertising copy. Contract revenues for production services are accounted for under ASC 606, Revenue from Contracts with Customers. Revenues are recognized at a point in time upon satisfaction of the contract, which is typically less than one week.

Practical expedients and exemptions: The Company is utilizing the following practical expedients and exemptions from ASC 606. We generally expense sales commissions when incurred because the amortization period is one year or less. These costs are recorded within costs of billboard revenues exclusive of depreciation and amortization. We do not disclose the value of unsatisfied performance obligations as the majority of our contracts with customers have an original expected length of less than one year. For contracts with customers which exceed one year, the future amount to be invoiced to the customer corresponds directly with the value to be received by the customer.

Deferred Revenues

We record deferred revenues when cash payments are received in advance of being earned or when we have an unconditional right to consideration before satisfying our performance obligation. The term between invoicing and when a payment is due is not significant. For certain services we require payment before the product or services are delivered to the customer. The balance of deferred revenue is considered short-term and will be recognized in revenue within twelve months.

Premiums and Unearned Premium Reserves

Premiums written are recognized as revenues based on a pro-rata daily calculation over the respective terms of the policies in-force. The cost of reinsurance ceded is initially written as prepaid reinsurance premiums and is amortized over the reinsurance contract period in proportion to the amount of insurance protection provided. Premiums ceded of $2,405,015 and $1,669,026 for the six months ended June 30, 2025 and 2024, respectively, are included within “Premiums earned” in our Condensed Consolidated Statements of Operations.

Commissions

We generate revenue from commissions on surety bond sales and account for commissions under ASC 606. Insurance commissions are earned from various insurance companies based upon our agency agreements with them. We arrange with various insurance companies for the provision of a surety bond for entities that require a surety bond. The insurance company sets the price of the bond. The contract with the insurance company is fulfilled when the bond is issued by the insurance agency on behalf of the insurance company. The insurance commissions are calculated based upon a stated percentage applied to the gross premiums on bonds. Commissions are recognized at a point in time, on a bond-by-bond basis as of the policy effective date and are generally nonrefundable.

Broadband Revenues

Broadband revenue is derived principally from internet services and is recognized on a straight-line basis over the term of the contract in the period the services are rendered. Revenue received or receivable in advance of the delivery of services is included in deferred revenue.

Supplemental Cash Flow Information

There were no non-cash activities for the six months ended June 30, 2025. For the six months ended June 30, 2024, non-cash activities included stock issued for redeemable noncontrolling interest of $13,399,161, as well as an investment transferred as compensation for stock repurchased of $1,474,292.

Recently Issued Accounting Pronouncements

In November 2023, the FASB issued ASU 2023- 07, Improvements to Reportable Segment Disclosures, which requires companies to disclose significant segment expenses and other segment items that impact each reported measure of segment income or loss. This guidance is effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024. We adopted this guidance effective for the year ended December 31, 2024 (see Note 14).

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires companies to disclose disaggregated information related to the effective tax rate reconciliation and income taxes paid. This guidance is effective for public entities for fiscal years beginning after December 15, 2024. We do not anticipate the adoption of this guidance will have a material impact on our condensed consolidated financial statements.

In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses, which requires disclosures about specific types of expenses included in expense captions presented on the face of the Condensed Consolidated Statement of Operations. This guidance is effective for public entities for fiscal years beginning after December 15, 2026. We are currently reviewing this guidance and its impact on our condensed consolidated financial statements.

In July 2025, the FASB issued ASU 2025-05, Measurement of Credit Losses for Accounts Receivable and Contract Assets, which introduces a practical expedient. The practical expedient gives companies the ability to assume current conditions as of the balance sheet date do not change for the remaining life of the asset. We are currently reviewing this guidance and its impact on our condensed consolidated financial statements.

Note 3 - Cash, Cash Equivalents, and Restricted Cash

6 Months Ended

Jun. 30, 2025

Cash and Cash Equivalents Disclosure [Text Block]

NOTE 3. CASH, CASH EQUIVALENTS, AND RESTRICTED CASH

The following table sets forth a reconciliation of cash, cash equivalents, and restricted cash reported in the Condensed Consolidated Statements of Cash Flows that agrees to the total of those amounts as presented in the Condensed Consolidated Statements of Cash Flows.

	*June 30,*		*December 31,*
	*2025*		*2024*

Cash and cash equivalents	$	29,694,785	$	28,289,712
Funds held as collateral		14,829,340		9,973,991
Cash held by BOAM funds and other		2,316,011		2,933,723

Total Cash, Cash Equivalents, and Restricted Cash as Presented in the Condensed Consolidated Statements of Cash Flows	$	46,840,136	$	41,197,426

Note 4 - Accounts Receivable

6 Months Ended

Jun. 30, 2025

Financing Receivables [Text Block]

NOTE 4. ACCOUNTS RECEIVABLE

Accounts receivable consist of the following:

	*June 30,*			*December 31,*
	*2025*			*2024*

Trade accounts	$	7,354,540		$	6,696,413
Premiums		3,907,018			3,778,050
Recoverables from reinsurers		2,258,313			2,166,939
Allowance for credit losses		(169,336	)		(207,815	)

Total Accounts Receivable, net	$	13,350,535		$	12,433,587

Note 5 - Property and Equipment

6 Months Ended

Jun. 30, 2025

Property, Plant and Equipment Disclosure [Text Block]

NOTE 5. PROPERTY AND EQUIPMENT

Property and equipment consist of the following:

	*June 30,*			*December 31,*
	*2025*			*2024*

Structures and displays	$	68,194,958		$	67,161,287
Fiber, towers, and broadband equipment		139,386,803			126,808,205
Land		597,892			583,892
Vehicles and equipment		11,368,965			11,255,755
Office furniture and equipment		5,701,861			5,594,698
Accumulated depreciation		(57,778,806	)		(49,810,164	)

Total Property and Equipment, net	$	167,471,673		$	161,593,673

Depreciation expense for the six months ended June 30, 2025 and 2024 was $8,182,076 and $7,023,439, respectively.

Note 6 - Business Acquisitions

6 Months Ended

Jun. 30, 2025

Mergers, Acquisitions and Dispositions Disclosures [Text Block]

NOTE 6. BUSINESS ACQUISITIONS

We did not have any acquisitions during fiscal 2024 or during the first six months of 2025.

Note 7 - Intangible Assets

6 Months Ended

Jun. 30, 2025

Intangible Assets Disclosure [Text Block]

NOTE 7. INTANGIBLE ASSETS

Intangible assets consist of the following:

	*June 30, 2025*							*December 31, 2024*
			*Accumulated*							*Accumulated*
	*Cost*		*Amortization*			*Balance*		*Cost*		*Amortization*			*Balance*

Customer relationships	$	72,028,493	$	(41,546,726	)	$	30,481,767	$	72,028,493	$	(38,854,986	)	$	33,173,507
Permits, licenses, and lease acquisition costs		11,967,915		(7,202,522	)		4,765,393		11,926,773		(6,656,353	)		5,270,420
Site location		849,347		(448,034	)		401,313		849,347		(419,955	)		429,392
Noncompetition agreements		626,000		(626,000	)		-		626,000		(626,000	)		-
Technology		1,128,000		(657,343	)		470,657		1,128,000		(608,250	)		519,750
Trade names and trademarks		11,152,200		(2,563,883	)		8,588,317		11,152,200		(2,271,025	)		8,881,175
Nonsolicitation agreement		353,000		(271,702	)		81,298		353,000		(176,611	)		176,389
Capitalized contract costs		3,057,226		(769,411	)		2,287,815		2,800,576		(624,175	)		2,176,401
Indefinite lived intangibles		7,705,591		-			7,705,591		7,705,591		-			7,705,591

Total	$	108,867,772	$	(54,085,621	)	$	54,782,151	$	108,569,980	$	(50,237,355	)	$	58,332,625

Future Amortization

The future amortization associated with the intangible assets is as follows:

	*June 30,*
	*2026*		*2027*		*2028*		*2029*		*2030*		*Thereafter*		*Total*

Customer relationships	$	5,428,083	$	5,418,941	$	5,386,691	$	3,757,720	$	3,206,182	$	7,284,150	$	30,481,767
Permits, licenses, and lease acquisition costs		1,076,021		1,049,834		1,021,935		403,152		211,805		1,002,646		4,765,393
Site location		56,623		56,623		56,623		56,623		56,623		118,198		401,313
Noncompetition agreements		-		-		-		-		-		-		-
Technology		99,000		99,000		99,000		99,000		74,657		-		470,657
Trade names and trademarks		590,565		558,383		525,667		525,667		525,667		5,862,368		8,588,317
Nonsolicitation agreement		81,195		103		-		-		-		-		81,298
Capitalized contract costs		305,722		305,722		305,723		305,723		305,723		759,202		2,287,815

Total	$	7,637,209	$	7,488,606	$	7,395,639	$	5,147,885	$	4,380,657	$	15,026,564	$	47,076,560

Amortization expense for the six months ended June 30, 2025 and 2024 was $3,866,007 and $3,770,828 respectively.

As of June 30, 2025, the weighted average amortization period, in months, for intangible assets is as follows:

Customer relationships			67
Permits, licenses, and lease acquisition costs			52
Site location			85
Technology			57
Trade names and trademarks			174
Nonsolicitation agreement			5
Capitalized contract costs			90

Note 8 - Investments, Including Investments Accounted for Using the Equity Method

6 Months Ended

Jun. 30, 2025

Investment [Text Block]

NOTE 8. INVESTMENTS, INCLUDING INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD

Short-term Investments

Short-term investments consist of U.S. Treasury securities and common stock warrants. The U.S. Treasury securities are held by UCS, classified as held to maturity, mature in less than twelve months, and are reported at amortized cost which approximates fair value. Our common stock warrants of Sky Harbour Group Corporation are measured at fair value, with any unrealized holding gains and losses during the period included in earnings.

	*June 30,*		*December 31,*
	*2025*		*2024*

U.S. Treasury notes held to maturity	$	25,801,569	$	22,411,583
Common stock warrants of Sky Harbour Group Corporation		13,123,624		22,541,754

Total	$	38,925,193	$	44,953,337

Marketable Equity Securities

Our marketable equity securities are publicly traded stocks measured at fair value using quoted prices for identical assets in active markets and classified as Level 1 within the fair value hierarchy. Our marketable equity securities are held by UCS. Marketable equity securities as of June 30, 2025 and December 31, 2024 are as follows:

			*Gross*
			*Unrealized*			*Fair*
	*Cost*		*Gain (Loss)*			*Value*

Marketable equity securities, June 30, 2025	$	1,074,440	$	(187,609	)	$	886,831

Marketable equity securities, December 31, 2024	$	2,455,024	$	(61,764	)	$	2,393,260

U.S. Treasury Trading Securities

We classify our investments in debt securities that are bought and held principally for the purpose of selling them in the near term as trading securities. Our debt securities classified as trading are carried at fair value in the Condensed Consolidated Balance Sheets, with the change in fair value during the period included in earnings. Interest income is recognized at the coupon rate.

Debt securities classified as trading as of June 30, 2025 and December 31, 2024 are as follows:

			*Gross*
			*Unrealized*		*Fair*
	*Cost*		*Gain (Loss)*		*Value*

U.S. Treasury trading securities, June 30, 2025	$	18,317,903	$	35,247	$	18,353,150

U.S. Treasury trading securities, December 31, 2024	$	10,949,883	$	27,086	$	10,976,969

Long-term Investments

Long-term investments consist of U.S. Treasury securities held to maturity, investments in special purpose entities, and equity investments in three private companies. We have the intent and the ability to hold the U.S. Treasury securities to maturity. Treasury securities are stated at amortized cost which approximates fair value, mature during 2027, and are held by UCS.

24th Street Fund I & 24th Street Fund II

On May 1, 2023, our subsidiary, Boston Omaha Asset Management, LLC, acquired 100% of the membership interests in 24th Street Asset Management LLC, from the members of 24th Street other than BOAM, for cash and BOC Class A common stock for a total purchase price of $5,016,494 in the aggregate. Prior to the transaction, BOAM indirectly owned 48% of the membership interests of 24th Street. The consideration consisted of $2,759,072 in cash at closing, an additional $1,254,102 in cash subject to holdback, and 45,644 shares of BOC Class A common stock.

Each of the 24th Street Funds hold investments in special purpose entities whose primary assets are real estate property. We include the 24th Street Funds’ investments in special purpose entities within long-term investments in our Condensed Consolidated Balance Sheets.

Equity Investments

During May 2018, we invested $19,058,485 in voting common stock of CB&T Holding Corporation, which we refer to as “CB&T,” the privately held parent company of Crescent Bank & Trust. Our investment represents 15.60% of CB&T’s outstanding common stock. CB&T is a closely held corporation, whose majority ownership rests with one family.

In July 2023, we invested approximately $3,000,000 in voting preferred stock of MyBundle.TV Inc., which we refer to as “MyBundle.” The preferred stock has one vote per share and is convertible into whole shares of common stock, determined according to the conversion formula contained in MyBundle’s amended and restated articles of incorporation.

	*June 30,*		*December 31,*
	*2025*		*2024*

U.S. Treasury securities held to maturity	$	4,752,355	$	4,736,409
Investments in special purpose entities		39,432,988		46,936,743
Preferred stock		348,694		348,694
Voting preferred stock of MyBundle TV Inc.		3,000,000		3,000,000
Voting common stock of CB&T Holding Corporation		19,058,485		19,058,485

Total	$	66,592,522	$	74,080,331

We reviewed our investments as of June 30, 2025 and December 31, 2024 and concluded that no impairment to the carrying value was required.

Investment in Unconsolidated Affiliates

We have various investments in equity method affiliates, whose businesses are in real estate, real estate services, and private aviation infrastructure. One of the investments in affiliates, Logic Real Estate Companies, LLC, which we refer to as “Logic,” is managed by an entity controlled by a member of our board of directors.

Sky Harbour Group Corporation

In October 2020, our subsidiary BOC Yellowstone LLC, served as sponsor for the underwritten initial public offering of a special purpose acquisition company named Yellowstone Acquisition Company, which we refer to as "Yellowstone". Yellowstone sold in its public offering 13,598,898 units at a price of $10.00 per unit, each unit consisting of one share of Class A common stock and a redeemable warrant to purchase one-half of a share of Class A common stock at an exercise price of $11.50 per share. Between August and November 2020, we invested, through BOC Yellowstone, approximately $7.8 million through the purchase of 3,399,724 shares of Class B common stock and 7,719,779 non-redeemable private placement warrants, each warrant entitling us to purchase one share of Class A common stock at $11.50 per share. BOC Yellowstone, as the sponsor of Yellowstone and under the terms of the public offering, owned approximately 20% of Yellowstone’s issued and outstanding common stock. The purpose of the offering was to pursue a business combination in an industry other than the three industries in which we owned and operated businesses at that time: outdoor advertising, surety insurance, and broadband services businesses.

On August 1, 2021, Yellowstone entered into a business combination agreement with Sky Harbour LLC (“SHG”), a developer of private aviation infrastructure focused on building, leasing, and managing business aviation hangars. On September 14, 2021, our subsidiary BOC YAC Funding LLC completed the previously-announced investment of $55 million in Series B Preferred Units of SHG. In addition to our $55 million investment, we also agreed to provide SHG an additional $45 million through the purchase of additional shares of Yellowstone Class A common stock at a price of $10 per share through a private placement investment (“PIPE”).

On January 25, 2022, Yellowstone completed the previously announced proposed business combination with SHG following stockholder approval. As a result, SHG became a consolidated subsidiary of Yellowstone and Yellowstone was renamed Sky Harbour Group Corporation, which we refer to as “Sky Harbour.” In connection with the business combination, our Series B Preferred Units of SHG converted into 5,500,000 shares of Sky Harbour Group Class A common stock at a price of $10 per share. Also, in connection with the business combination, we entered into a subscription agreement with Sky Harbour, pursuant to which Sky Harbour sold to us 4,500,000 shares of Class A common stock at a price of $10 per share, for total cash consideration of $45 million.

On November 2, 2023, Sky Harbour entered into a securities purchase agreement with certain investors, pursuant to which Sky Harbour agreed to sell and issue to the Investors at an initial closing an aggregate of 6,586,154 shares of the Company’s Class A common stock, par value $0.0001 per share and accompanying warrants to purchase up to an aggregate of 1,141,600 shares of Class A Common Stock, for an aggregate purchase price of $42,810,000. On November 29, 2023, Sky Harbour sold and issued to the Investors an aggregate of 2,307,692 PIPE Shares of the Company's Class A common stock, par value $0.0001 per share and accompanying PIPE warrants to purchase an aggregate of 400,000 shares of Class A Common Stock for an aggregate purchase price of $15,000,000. Together with the first closing on November 2, 2023, the aggregate PIPE financing through the Purchase Agreement totaled $57,810,000. In connection with Sky Harbour's financing transactions occurring in November 2023, we recorded a dilution loss of approximately $2,200,000 within ‘Equity in income of unconsolidated affiliates’ to reflect the decrease in our ownership of Sky Harbour's net assets.

On October 25, 2024, Sky Harbour entered into a securities purchase agreement with certain investors, pursuant to which Sky Harbour agreed to sell and issue to the Investors at an initial closing an aggregate of 3,955,790 PIPE shares of its Class A Common stock for an aggregate purchase price of approximately $37,600,000. On December 20, 2024, Sky Harbour issued an additional 3,955,790 PIPE shares of its Class A Common Stock in connection with the exercise of all the rights to purchase additional shares provided to PIPE investors who participated in the October 2024 closing for net proceeds of approximately $37,600,000, at a sale price of $9.50 per share. Aggregate proceeds from both closings were approximately $75,200,000, representing the full capacity of the equity raise. In connection with Sky Harbour's financing transactions occurring during the fourth quarter of fiscal 2024, we recorded a dilution gain of approximately $5,100,000 within ‘Equity in income of unconsolidated affiliates’ to reflect the change in our ownership of Sky Harbour's net assets.

All the shares of Sky Harbour Class A common stock and Sky Harbour warrants to purchase Class A common stock that we hold have been registered under the Securities Act. However, our ability to resell any significant portion of these shares is limited by both the large number of shares and warrants we hold relative to the average trading volume of these securities which may prevent us from selling shares as we retain one seat on Sky Harbour’s Board of Directors. The terms of the Sky Harbour business combination prohibited us from selling any of our securities in Sky Harbour prior to January 25, 2023 and has since expired. The carrying value of our investment in Sky Harbour’s Class A common stock as of June 30, 2025 is approximately $71,700,000. If our investment in Sky Harbour’s Class A common stock was accounted for at fair value based on its quoted market price as of June 30, 2025 and December 31, 2024, it would be valued at approximately $114,000,000 and $148,000,000, respectively

The following table is a reconciliation of our investments in equity affiliates as presented in investments in unconsolidated affiliates on our Condensed Consolidated Balance Sheets, together with combined summarized financial data related to the unconsolidated affiliates:

	*June 30,*			*December 31,*
	*2025*			*2024*

Beginning of year	$	72,435,867		$	94,244,788
Additional investments in unconsolidated affiliates		-			21,000
Sale of interest		(4,103,647	)		(2,748,292	)
Distributions received		-			(1,798,348	)
Equity in income (loss) of unconsolidated affiliates		3,833,176			(17,283,281	)

End of period	$	72,165,396		$	72,435,867

Combined summarized financial data for these affiliates is as follows:

	*For the Three Months Ended*						*For the Six Months Ended*
	*June 30,*						*June 30,*
	*2025*			*2024*			*2025*			*2024*

Revenue	$	8,205,391		$	4,709,014		$	14,613,616		$	8,304,406
Gross profit		7,156,079			3,963,714			12,828,652			6,608,463
Net income (loss) from operations		(6,933,449	)		(5,110,583	)		(13,881,157	)		(10,159,290	)
Net income (loss)	$	14,566,115			3,977,046			5,693,660			(17,013,532	)

Note 9 - Fair Value

6 Months Ended

Jun. 30, 2025

Fair Value Disclosures [Text Block]

NOTE 9. FAIR VALUE

The fair value hierarchy prioritizes inputs to valuation techniques used to measure fair value into three broad levels:

Level 1 — Observable inputs such as unadjusted quoted prices in active markets for identical assets or liabilities.

Level 2 — Inputs other than quoted prices in active markets that are observable either directly or indirectly, including: quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active or other inputs that are observable or can be corroborated by observable market data.

Level 3 — Unobservable inputs that are supported by little or no market data and require the reporting entity to develop its own assumptions.

At June 30, 2025 and December 31, 2024, our financial instruments included cash, cash equivalents, receivables, marketable securities, investments, accounts payable, and long-term debt. The carrying value of cash, cash equivalents, receivables, and accounts payable approximates fair value due to the short-term nature of the instruments. The carrying value of borrowings under our billboard revolving line of credit facility as well as our broadband term loan facility approximates fair value because of the variable market interest rate charged to us for these borrowings. The fair value of borrowings under our billboard term loan facilities are estimated using quoted prices for similar debt (level 2 in the fair value hierarchy). At June 30, 2025, the estimated fair value of our billboard term loan borrowings included within long-term debt was $24,350,000, which is less than the approximate carrying amount of $26,100,000. At December 31, 2024, the estimated fair value of our billboard term loan borrowings included within long-term debt was $24,500,000, which was less than the approximate carrying amount of $26,500,000.

Warrants

Our Private Placement warrants related to Sky Harbour are considered level 2 and measured at fair value using observable inputs for similar assets in an active market. Our re-measurement of the Private Placement warrants from January 1, 2025 to June 30, 2025 and January 1, 2024 to June 30, 2024, resulted in a loss of approximately $9,400,000 and a gain of $4,000,000, respectively, which are included within "Other investment income" within our Condensed Consolidated Statements of Operations.

Fund I, Fund II and BFR Special Purpose Entities

We report fund investments on our Condensed Consolidated Balance Sheets at their estimated fair value, with gains (losses) resulting from changes in fair value reflected within "Other investment income" in the accompanying Condensed Consolidated Statements of Operations. Each of the 24th Street Funds’ and BFR's investments in special purpose entities invested in real estate are categorized in Level 3 of the fair value hierarchy. The primary asset held by each special purpose entity is real estate property, for which third-party appraisals were obtained. Appraisals on the investments in special purpose entities used an income capitalization and/or comparable sales approach to value the underlying real estate property. The income capitalization approach used capitalization rates ranging from 6.25% to 6.75%. The comparable sales approach used observable market transactions to value the underlying real estate property.

As of June 30, 2025 and December 31, 2024, the estimated aggregate fair value of the 24th Street Funds’ and BFR's investments in special purpose entities was approximately $39,400,000 and $46,900,000, respectively.

Marketable Equity Securities

On an investment life-to-date basis, we have realized net gains on the sale of equity securities within the marketable equity portfolio held at Boston Omaha of approximately $84,000,000. These amounts exclude any realized gains on equity securities held within the marketable equity portfolio managed by UCS.

Sky Harbour Group Corporation Class A common stock

We account for our 15.4% equity interest in Sky Harbour, comprised of 11,671,494 shares of Class A common stock, under the equity method. If our investment in Sky Harbour’s Class A common stock was accounted for at fair value based on its quoted market price as of June 30, 2025, it would be valued at approximately $114,000,000. As of December 31, 2024 our equity interest in Sky Harbour was 16.4% and was comprised of 12,401,589 shares of Class A common stock. If our investment in Sky Harbour’s Class A common stock was accounted for at fair value based on its quoted market price as of December 31, 2024 it would be valued at approximately $148,000,000.

Marketable Equity Securities and U.S. Treasury Trading Securities

Marketable equity securities and U.S. Treasury trading securities are reported at fair values. Substantially all of the fair value is determined using observed prices of publicly traded securities, level 1 in the fair value hierarchy.

	*Total Carrying Amount in Condensed Consolidated Balance Sheet*		*Quoted Prices in Active Markets for Identical Assets*		*Realized Gains and (Losses) Included in Current Period Earnings (Loss)*		*Total Changes in Fair Values Included in Current Period Earnings (Loss)*

Marketable equity securities and U.S. Treasury trading securities at June 30, 2025	$	19,239,981	$	19,239,981	$	41,232	$	(111,129	)

Marketable equity securities and U.S. Treasury trading securities at December 31, 2024	$	13,370,229	$	13,370,229	$	1,063,730	$	1,029,051

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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Note 10 - Asset Retirement Obligations

6 Months Ended

Jun. 30, 2025

Asset Retirement Obligation Disclosure [Text Block]

NOTE 10. ASSET RETIREMENT OBLIGATIONS

Our asset retirement obligations include the costs associated with the removal of structures, resurfacing of the land and retirement cost, if applicable, related to our outdoor advertising and broadband assets. The following table reflects information related to our asset retirement obligations:

Balance, December 31, 2024	$	4,013,457
Additions		-
Liabilities settled		-
Accretion expense		108,212

Balance, June 30, 2025	$	4,121,669

Note 11 - Capital Stock

6 Months Ended

Jun. 30, 2025

Equity [Text Block]

NOTE 11. CAPITAL STOCK

On April 25, 2022, we filed a shelf registration statement on Form S-3 (File No. 333-264470) that was declared effective on May 11, 2022, relating to the offering of Class A common stock, preferred stock, par value $0.001 per share, which we refer to as “preferred stock,” debt securities and warrants of the Company for up to $500,000,000 (the "2022 Shelf Registration Statement"). Additionally, in the 2022 Shelf Registration Statement, we registered for resale up to 8,297,093 shares of Class A common stock acquired in 2018 or earlier in private placements in accordance with the terms of a 2018 registration rights agreement. We will not receive any proceeds from the sale of Class A common stock by the selling shareholders. The selling stockholders are the Massachusetts Institute of Technology, or “MIT,” as well as 238 Plan Associates LLC, an MIT pension and benefit fund and a limited partnership holding our Class A common stock for the economic benefit of MIT. In May 2022, we also registered 1,018,660 shares of Class A common stock held by Magnolia and Boulderado and their affiliates. All the shares held by Boulderado were repurchased by the Company in May 2024 and, as a result, 522,231 shares of our Class A common stock are available for resale under that registration statement. As of June 30, 2025, certain of our stockholders still hold 8,555,957 registered shares of our Class A common stock. The 2022 shelf registration statement expired in May 2025.

We may in the future file a new shelf registration statement which would allow us, from time to time, in one or more offerings, to offer and sell Class A common stock or preferred stock, various series of debt securities and/or warrants. We or any selling security holders may offer these securities from time to time in amounts, at prices and on terms determined at the time of offering. We may sell these securities to or through one or more underwriters, dealers or agents, or directly to purchasers on a delayed or continuous basis. Unless otherwise set forth in an applicable prospectus supplement, we intend to use the net proceeds from the sale of the securities that we may offer for general corporate purposes, including, but not limited to, financing our existing businesses and operations, and expanding our businesses and operations through additional hires, strategic alliances, and acquisitions. Unless otherwise set forth in a prospectus supplement, we will not receive any proceeds from the sale of securities by any selling stockholders.

On July 23, 2024, the Board approved and authorized a share repurchase program (the “Share Repurchase Program”), pursuant to which the Company intends to repurchase up to $20 million of its Class A common stock, from time to time, in the open market, privately negotiated transactions, or otherwise in compliance with Rule 10b-18 under the Securities Exchange Act of 1934. The Board also authorized the Company, in its discretion, to establish “Rule 10b5-1 trading plans” for these share repurchases. The Share Repurchase Program went into effect on or about August 15, 2024, following the release of the quarterly report on Form 10-Q for the quarter ended June 30, 2024 and will terminate on September 30, 2025, unless earlier terminated in the discretion of the Board. The actual timing, number, and value of shares repurchased under the Share Repurchase Program will depend on a number of factors, including constraints specified in applicable SEC regulations, price, general business and market conditions, and alternative investment opportunities. Pursuant to the Share Repurchase Program, the Company is not obligated to repurchase any specific number of shares of its Class A common stock and shall not repurchase more than 25% of the average daily volume of its stock over the previous 20 trading days. To date, we have repurchased 111,323 shares of our Class A common stock for a total cost of approximately $1,600,000. We did not repurchase any shares of our Class A common stock during the first six months of fiscal 2025 due to share repurchase blackout periods which covered most of the first six months.

As of December 31,2024 there were 53,562 Class B warrants. Each share of Class B common stock is identical to Class A common stock in liquidation, dividend and similar rights. The only differences between our Class B common stock and our Class A common stock are that each share of Class B common stock has 10 votes for each share held, while the Class A common stock has a single vote per share, and certain actions cannot be taken without the approval of the holders of the Class B common stock.

On January 10, 2025, Magnolia Capital Fund, LP ("MCF") exercised, in full, Class B warrants, issued in 2015 and expiring in June 2025, to purchase shares of our Class B common stock. Under the terms of the warrants, MCF purchased 52,778 shares of Class B common stock at an exercise price of approximately $525,000 paid in cash. As a result, there are no outstanding warrants issued by BOC to purchase Class B common stock.

At March 31, 2025, there were 784 outstanding warrants for our Class A common stock. These warrants expired in June. As a result, there were no outstanding warrants for our Class A common stock as of June 30, 2025.

A summary of warrant activity for the six months ended June 30, 2025 is presented in the following table.

	*Shares Under Warrants*			*Weighted Average Exercise Price*		*Weighted Average Remaining Contractual Life (in years)*		*Aggregate Intrinsic Value of Vested Warrants*

Outstanding as of December 31, 2024		53,562		$	9.95		0.5	$	226,567

Issued		-
Exercised		(52,778	)
Redeemed		-
Expired		(784	)

Outstanding as of June 30, 2025		-		$	9.95		0.00	$	-

Separation Agreement with Alex Rozek

Separation and Benefits

On May 9, 2024, the Company, Alex Rozek, and certain other parties set forth therein, entered into a Separation and Stock Repurchase Agreement (the “Separation Agreement”). Effective as of May 9, 2024, Mr. Rozek resigned as an officer and director of the Company and all of its direct and indirect subsidiaries, other than as a member of the board of directors of Sky Harbour.

Securities Repurchase

Pursuant to the Separation Agreement, the Company repurchased from Mr. Rozek and Boulderado Partners, LLC, an entity controlled by Mr. Rozek, in the aggregate, 210,000 shares of Company Class A Common Stock, 527,780 shares of Company Class B Common Stock, and 51,994 warrants to acquire 51,994 shares of Company Class B Common Stock.

The price of the Class A shares repurchased was based on the 30-trading day volume-weighted average price of the Class A Common Stock for the 30 trading days ending two trading days prior to the execution of the Separation Agreement. The price of the Class B shares repurchased was based on the 30-trading day volume-weighted average price of the Class A Common Stock for the 30 trading days ending two trading days prior to the execution of the Separation Agreement plus a blocking/control premium, for which management employed a third-party valuation expert.

The aggregate purchase price paid to Mr. Rozek was $9,175,605, comprised of cash payments of $8,800,480 and 36,705 shares of Class A Common Stock of Sky Harbour. The aggregate purchase price paid to Boulderado was $9,951,113, comprised of cash payments of $7,960,891 and 194,738 shares of Class A Common Stock of Sky Harbour.

Separation and Benefits

Pursuant to the Separation Agreement, (a) we transferred to Mr. Rozek 200,000 shares of Class A Common Stock, par value $0.0001, of Sky Harbour, as consideration for his efforts in connection with the successful launch of Sky Harbour, (b) Mr. Rozek received severance of $960,000, to be paid in equal monthly installments for a period of 18 months, and (c) Mr. Rozek received employee benefits of $75,000, to be paid in equal monthly installments for a period of 18 months, each of which are included within "Employee costs" within our Condensed Consolidated Statements of Operations.

Mr. Rozek agreed to customary non-solicitation, non-competition, confidentiality, cooperation, and return of property covenants. As consideration for entering into a non-competition agreement, we paid Mr. Rozek $250,000.

In addition, Mr. Rozek and the named executive officers and board of directors of the Company agreed to a mutual non-disparagement covenant, and the Company agreed, subject to certain conditions, to retain Mr. Rozek as its representative on the board of directors of Sky Harbour until December 31, 2026.

The entire disclosure for equity.

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Note 12 - Long-term Debt

6 Months Ended

Jun. 30, 2025

Debt Disclosure [Text Block]

NOTE 12. LONG-TERM DEBT

Link Credit Facility

On August 12, 2019, Link Media Holdings, Inc., (“Link”), a wholly owned subsidiary of Boston Omaha Corporation (“BOC”), which owns and operates BOC’s billboard businesses, entered into a Credit Agreement (the “Credit Agreement”) with First National Bank of Omaha (the “Lender”) under which Link could borrow up to $40,000,000 (the “Credit Facility”). The Credit Agreement provided an initial term loan (“Term Loan 1”), an incremental term loan (“Term Loan 2”) and a revolving line of credit. Link initially borrowed approximately $18,000,000 under Term Loan 1 and $5,500,000 under Term Loan 2. These loans are secured by all assets of Link and its operating subsidiaries, including a pledge of equity interests of each of Link’s subsidiaries. In addition, each of Link’s subsidiaries has joined as a guarantor to the obligations under the Credit Agreement. These loans are not guaranteed by BOC or any of BOC’s non-billboard businesses.

On December 6, 2021, Link entered into a Fourth Amendment to the Credit Agreement with the Lender which modified the original Credit Agreement by merging all outstanding principal amounts under both Term Loan 1 and Term Loan 2 into one term loan (the “Term Loan”) having a fixed interest rate of 4.00% per annum, and increasing the total Term Loan borrowing limit to $30,000,000.

On May 31, 2022, Link entered into a Fifth Amendment to the Credit Agreement with the Lender which modified the Credit Agreement by extending the period of time under which Link may issue to BOC a cash dividend from January 31, 2022 to June 30, 2022 in the amount up to $8,125,000 in the aggregate.

On April 6, 2023, Link entered into a Sixth Amendment to Credit Agreement (the “Sixth Amendment”) with the Lender. The Sixth Amendment modifies the Credit Agreement to provide additional flexibility for Link in making “Investment Capital Expenditures” by no longer deducting expenditures which qualify as Investment Capital Expenditures from EBITDA in calculating the Consolidated Fixed Charge Coverage Ratio. As a result, only “Maintenance Capital Expenditures” shall be deducted from EBITDA in testing the Consolidated Fixed Charge Coverage Ratio. The amount of unfunded Investment Capital Expenditures (Investment Capital Expenditures other than expenditures funded by BOC) allowable during any test period shall not exceed the Investment Capital Expenditure Available Amount during such test period.

On September 22, 2023, Link entered into a Seventh Amendment to the Credit Agreement with the Lender which modified the Credit Agreement by increasing the maximum availability under the revolving line of credit loan facility from $5,000,000 to $10,000,000.

On February 14, 2024, Link entered into an Eighth Amendment to the Credit Agreement with the Lender which modified the Credit Agreement to provide additional flexibility for Link to issue dividends to BOC.

On May 30, 2024, Link entered into a Ninth Amendment to the Credit Agreement with the Lender which modified the Credit Agreement by increasing the maximum availability under the revolving line of credit loan facility from $10,000,000 to $15,000,000.

As of June 30, 2025, Link has borrowed $30,000,000 through the Term Loan under the Credit Facility. Principal amounts under the Term Loan are payable in monthly installments according to a 25-year amortization schedule. Principal payments commenced on July 1, 2020 for amounts previously borrowed under Term Loan 1 and October 1, 2020 for amounts previously borrowed under Term Loan 2. The Term Loan is payable in full on December 6, 2028.

The revolving line of credit loan facility has a $15,000,000 maximum availability. Interest payments are based on the 30-day U.S. Prime Rate minus an applicable margin ranging between 0.65% and 1.15% dependent on Link’s consolidated leverage ratio. The revolving line of credit is due and payable on August 12, 2026.

Long-term debt included within our Condensed Consolidated Balance Sheets as of June 30, 2025 consists of Term Loan borrowings of approximately $26,100,000, of which approximately $870,000 is classified as current. As of June 30, 2025, there was $9,100,000 outstanding related to the revolving line of credit, which is included within long-term debt in our Condensed Consolidated Balance Sheets.

During the term of the Credit Facility, Link is required to comply with the following financial covenants: A consolidated leverage ratio for any test period ending on the last day of any fiscal quarter of Link (a) beginning with the fiscal quarter ended June 30, 2024 of not greater than 3.50 to 1.00, (b) beginning with the fiscal quarter ending December 31, 2026 of not greater than 3.25 to 1.00 and (c) beginning with the fiscal quarter ending December 31, 2027 and thereafter of not greater than 3.00 to 1.00, and a minimum consolidated fixed charge coverage ratio of not less than 1.15 to 1.00 measured quarterly, based on rolling four quarters. Link was in compliance with these covenants as of June 30, 2025.

The Credit Agreement includes representations and warranties, reporting covenants, affirmative covenants, negative covenants, financial covenants and events of default customary for financings of this type. Upon the occurrence of an event of default the Lender may accelerate the loans. Upon the occurrence of certain insolvency and bankruptcy events of default the loans will automatically accelerate.

Boston Omaha Broadband Credit Facility

On September 17, 2024, three operating subsidiaries of Boston Omaha Broadband, LLC (“BOB”) entered into a Credit Agreement (the “BOB Credit Agreement”) with First National Bank of Omaha (the “Lender”) under which certain subsidiaries of BOB can borrow up to $20,000,000 in the aggregate in term loans (the “BOB Credit Facility”). The three operating subsidiaries which are the borrowers under the Credit Agreement are FIF AireBeam, LLC, FIF St. George, LLC, and FIF Utah, LLC (collectively, the “Borrowers”). The loan is guaranteed by BOB but is not guaranteed by BOC or any other businesses owned by BOC and its other subsidiaries. The loans under the BOB Credit Facility are secured by all assets of each of the Borrowers. Funds available under the BOB Credit Facility are to be used for capital expenditures associated with capital acquisition and leasing of capital equipment for expansion of the Borrowers’ businesses and must be drawn by September 16, 2025.

The BOB Credit Agreement provides for incremental drawdowns of the term loan in minimum increments of $1,000,000. Each term loan is due five years following the borrowing date of such term loan. Principal under each term loan is amortized in equal monthly payments over a 10-year period from the date of each term loan. Interest under each term loan accrues at the “Applicable Margin,” which is set at (a) 2.75% per annum with respect to any SOFR Loan, and (b) 1.75% per annum with respect to any Base Rate Loan. There is a fee during the first year of the Credit Facility equal to 0.25% of any unused portion of the $20 million loan commitment.

Pursuant to the BOB Credit Agreement, BOB is required to comply with the following financial covenants: A consolidated leverage ratio for any test period ending on the last day of any fiscal quarter of BOB of not greater than 3.50 to 1.00, a minimum consolidated fixed charge coverage ratio of not less than 1.15 to 1.00 measured quarterly, based on rolling four quarters, and maximum capital expenditures not exceeding Consolidated Adjusted EBITDA less dividends and distributions paid to BOB, the cash portion of taxes, unfinanced maintenance capital expenditures, principal amortization payments or redemptions on indebtedness to be paid in cash, cash payments made with respect to capital lease obligations during the period, and cash interest expense for the period.

The BOB Credit Agreement includes representations and warranties, reporting covenants, affirmative covenants, negative covenants, financial covenants, and events of default customary for financings of this type. Upon the occurrence of an event of default the Lender may accelerate the loan. Upon the occurrence of certain insolvency and bankruptcy events of default the loan will automatically accelerate. All assets of the Borrowers, their Subsidiaries and BOB are secured by the grant of a security interest in substantially all of their assets to the Lender.

Long-term debt included within our Condensed Consolidated Balance Sheets as of June 30, 2025 consists of approximately $10,600,000 under BOB's credit facility, of which approximately $1,050,000 is classified as current. The aggregate minimum principal payments required on long-term debt as of June 30, 2025 were as follows: $1,050,000 in 2025, $1,050,000 in 2026, $1,050,000 in 2027, $1,050,000 in 2028, $1,050,000 in 2029, and $5,316,500 thereafter.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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Note 13 - Leases

6 Months Ended

Jun. 30, 2025

Lessee, Operating Leases [Text Block]

NOTE 13. LEASES

We enter into operating lease contracts primarily for land and office space. Agreements are evaluated at inception to determine whether such arrangements contain a lease. Operating leases include land lease contracts and contracts for the use of office space.

Right of use assets, which we refer to as “ROU assets,” represent the right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over the respective lease term. Lease expense is recognized on a straight-line basis over the lease term.

Certain of our operating lease agreements include rental payments based on a percentage of revenue and others include rental payments adjusted periodically for inflationary changes. Percentage rent contracts, in which lease expense is calculated as a percentage of advertising revenue, and payments due to changes in inflationary adjustments are included within variable rent expense, which is accounted for separately from periodic straight-line lease expense.

Many of our leases entered into in connection with land provide options to extend the terms of the agreements. Generally, renewal periods are included in minimum lease payments when calculating the lease liabilities as, for most leases, we consider exercise of such options to be reasonably certain. As a result, optional terms and payments are included within the lease liability. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants.

The implicit rate within our lease agreements is generally not determinable. As such, we use the incremental borrowing rate, which we refer to as “IBR,” to determine the present value of lease payments at the commencement of the lease. The IBR, as defined in ASC 842, is “the rate of interest that a lessee would have to pay to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment.”

Operating Lease Cost

Operating lease cost is as follows:

	*For the Three Months Ended*				*For the Six Months Ended*
	*June 30,*				*June 30,*
	*2025*		*2024*		*2025*		*2024*		*Statement of Operations Classification*

Lease cost	$	2,249,242	$	2,170,464	$	4,426,841	$	4,303,473	Cost of billboard revenues and general and administrative
Variable and short-term lease cost		690,696		695,367		1,567,609		1,431,298	Cost of billboard revenues and general and administrative

Total Lease Cost	$	2,939,938	$	2,865,831	$	5,994,450	$	5,734,771

Supplemental cash flow information related to operating leases is as follows:

	*For the Three Months Ended*				*For the Six Months Ended*
	*June 30,*				*June 30,*
	*2025*		*2024*		*2025*		*2024*

Cash payments for operating leases	$	2,377,065	$	2,236,542	$	4,612,243	$	4,427,132
New operating lease assets obtained in exchange for operating lease liabilities	$	516,336	$	619,668	$	2,653,090	$	1,710,141

Operating Lease Assets and Liabilities

	*June 30, 2025*		*December 31, 2024*		*Balance Sheet Classification*

Lease assets	$	60,187,216	$	59,742,166	Other Assets: Right of use assets

Current lease liabilities	$	5,320,032	$	5,333,611	Current Liabilities: Lease liabilities
Noncurrent lease liabilities		55,480,552		54,994,879	Long-term Liabilities: Lease liabilities

Total Lease Liabilities	$	60,800,584	$	60,328,490

Maturity of Operating Lease Liabilities

	*June 30, 2025*

2026	$	8,380,320
2027		7,916,235
2028		7,620,415
2029		7,085,214
2030		6,374,681
Thereafter		54,783,790

Total lease payments		92,160,655
Less imputed interest		(31,360,071	)

Present Value of Lease Liabilities	$	60,800,584

As of June 30, 2025, our operating leases have a weighted-average remaining lease term of 15.85 years and a weighted-average discount rate of 5.28%.

Note 14 - Industry Segments

6 Months Ended

Jun. 30, 2025

Segment Reporting Disclosure [Text Block]

NOTE 14. INDUSTRY SEGMENTS

This summary presents our current segments, as described below.

General Indemnity Group, LLC

GIG conducts our insurance operations through its subsidiaries, UCS and BOSS Bonds Insurance Agency, LLC, formerly known as South Coast Surety Insurance Services, LLC. Both BOSS Bonds and UCS clients are nationwide. Revenue consists of surety bond sales and insurance commissions. GIG’s corporate resources are used to support BOSS Bonds and UCS, and to make additional business acquisitions in the insurance industry.

Link Media Holdings, LLC

LMH conducts our billboard rental operations. LMH billboards are located in Alabama, Arkansas, Florida, Georgia, Illinois, Iowa, Kansas, Missouri, Nebraska, Nevada, Oklahoma, South Dakota, Tennessee, Virginia, West Virginia, and Wisconsin.

Boston Omaha Broadband, LLC

BOB conducts our broadband operations. BOB provides high-speed broadband services to its customers located mainly in Arizona, Florida, Nevada, and Utah.

Boston Omaha Asset Management, LLC

BOAM conducts our asset management operations. BOAM's primary objective is to achieve long-term returns while seeking to limit the risk of capital and purchasing power loss in our investments in other companies and our real estate activities. We commenced reporting BOAM as a separate segment based on our acquisition of 24th Street Asset Management on May 1, 2023 and are in the process of winding down its operations.

The accounting policies of the above segments are the same as those described within Footnote 2 “Summary of Significant Accounting Policies” of the 2024 Form 10-K.

Resources are allocated and performance is assessed by our CEO, whom we have determined to be our Chief Operating Decision Maker (CODM). The CODM evaluates the performance of our segments and allocates resources to them based on segment operating income and segment adjusted EBITDA. We define adjusted EBITDA as net income (loss) before income tax expense (benefit), noncontrolling interest in subsidiary income (loss), interest expense, interest and dividend income, equity in income (loss) of unconsolidated affiliates, depreciation, amortization, accretion, gain or loss on disposition of assets, and other investment income (loss).

The cost and expense information provided below is based on the information regularly provided to the CODM. Given the diversity of our operating segments and the differences in revenue streams and cost structures, there are variances in the form, content, and levels of such expense information significant to the business. Expenses considered significant for one operating segment may not be significant for others.

																*Total*
Three Months Ended June 30, 2025	*GIG*			*LMH*			*BOB*			*BOAM*			*Unallocated*			*Consolidated*

Operating Revenues	$	6,525,514		$	11,440,033		$	10,233,463		$	4,660		$	-		$	28,203,670
Cost of Revenues		3,548,719			3,702,731			2,315,896			-			-			9,567,346
Gross Margin		2,976,795			7,737,302			7,917,567			4,660			-			18,636,324
Other Operating Expenses
Employee costs		2,277,747			2,136,331			3,746,738			-			493,064			8,653,880
Professional fees		117,600			62,636			152,067			142,223			239,178			713,704
General and administrative		795,365			1,058,984			1,802,021			1,919			342,730			4,001,019
Depreciation		54,121			1,323,798			2,749,628			-			27,652			4,155,199
Amortization		40,061			971,309			901,931			-			41,576			1,954,877
Accretion		-			50,801			3,435			-			-			54,236
(Gain) loss on disposition of assets		-			(92,492	)		16,391			-			-			(76,101	)
Total expenses		3,284,894			5,511,367			9,372,211			144,142			1,144,200			19,456,814
Segment (Loss) Income from Operations		(308,099	)		2,225,935			(1,454,644	)		(139,482	)		(1,144,200	)		(820,490	)

Interest expense		-			(421,754	)		(151,324	)		-			-			(573,078	)
Interest and dividend income		-			44,104			28,545			7,586			161,854			242,089
Equity in income of unconsol. affiliates		1,089,544			-			-			-			5,058,037			6,147,581
Other investment income (loss)		38,052			-			-			(2,640,200	)		(7,706,964	)		(10,309,112	)
Noncontrolling interest in subsidiary loss		-			-			-			2,249,221			-			2,249,221
Income tax benefit		-			-			-			-			743,706			743,706
Net Income (Loss) Attributable to Common Stockholders	$	819,497		$	1,848,285		$	(1,577,423	)	$	(522,875	)	$	(2,887,567	)	$	(2,320,083	)

Segment adjusted EBITDA	$	(213,917	)	$	4,479,351		$	2,216,741		$	(139,482	)	$	(1,074,972	)	$	5,267,721

Capital expenditures	$	-		$	652,281		$	6,647,495		$	-		$	-		$	7,299,776

																*Total*
Three Months Ended June 30, 2024	*GIG*			*LMH*			*BOB*			*BOAM*			*Unallocated*			*Consolidated*

Operating Revenues	$	5,822,598		$	11,437,468		$	9,787,983		$	39,734		$	-		$	27,087,783
Cost of Revenues		2,255,664			3,880,807			2,475,451			-			-			8,611,922
Gross Margin		3,566,934			7,556,661			7,312,532			39,734			-			18,475,861
Other Operating Expenses
Employee costs		1,958,337			1,918,753			3,794,486			269,262			3,880,099			11,820,937
Professional fees		179,817			62,758			341,835			109,455			1,026,057			1,719,922
General and administrative		638,653			959,686			1,810,810			169,465			424,467			4,003,081
Depreciation		44,764			1,281,057			2,218,667			-			27,578			3,572,066
Amortization		40,061			970,746			848,419			-			24,848			1,884,074
Accretion		-			50,968			5,166			-			-			56,134
Gain on disposition of assets		-			(106,011	)		(77,727	)		-			-			(183,738	)
Total expenses		2,861,632			5,137,957			8,941,656			548,182			5,383,049			22,872,476
Segment Income (Loss) from Operations		705,302			2,418,704			(1,629,124	)		(508,448	)		(5,383,049	)		(4,396,615	)

Interest expense		-			(364,907	)		(3,662	)		-			199			(368,370	)
Interest and dividend income		-			24,999			2,259			76,720			209,797			313,775
Equity in income of unconsol. affiliates		-			-			-			-			2,957,387			2,957,387
Other investment (loss) income		(44,970	)		-			-			628,355			(1,128,770	)		(545,385	)
Noncontrolling interest in subsidiary income		-			-			-			(218,057	)		-			(218,057	)
Income tax benefit		-			-			-			-			22,046			22,046
Net Income (Loss) Attributable to Common Stockholders	$	660,332		$	2,078,796		$	(1,630,527	)	$	(21,430	)	$	(3,322,390	)	$	(2,235,219	)

Segment adjusted EBITDA	$	790,127		$	4,615,464		$	1,365,401		$	(508,448	)	$	(5,330,623	)	$	931,921

Capital expenditures	$	18,259		$	349,196		$	7,893,890		$	-		$	250,000		$	8,511,345

																*Total*
Six Months Ended June 30, 2025	*GIG*			*LMH*			*BOB*			*BOAM*			*Unallocated*			*Consolidated*

Operating Revenues	$	13,158,398		$	22,204,508		$	20,553,593		$	17,665		$	-		$	55,934,164
Cost of Revenues		6,412,394			7,546,865			4,689,027			-			-			18,648,286
Gross Margin		6,746,004			14,657,643			15,864,566			17,665			-			37,285,878
Other Operating Expenses																	-
Employee costs		4,784,403			4,362,446			7,336,163			-			980,978			17,463,990
Professional fees		216,015			124,864			277,949			398,309			437,845			1,454,982
General and administrative		1,652,532			2,048,315			3,322,222			34,897			722,915			7,780,881
Depreciation		96,817			2,613,564			5,416,695			-			55,000			8,182,076
Amortization		80,123			1,933,579			1,769,611			-			82,694			3,866,007
Accretion		-			101,381			6,831			-			-			108,212
(Gain) loss on disposition of assets		-			(18,557	)		66,180			-			-			47,623
Total expenses		6,829,890			11,165,592			18,195,651			433,206			2,279,432			38,903,771
Segment (Loss) Income from Operations		(83,886	)		3,492,051			(2,331,085	)		(415,541	)		(2,279,432	)		(1,617,893	)

Interest expense		-			(844,033	)		(270,765	)		-			-			(1,114,798	)
Interest and dividend income		-			91,128			45,807			15,641			392,431			545,007
Equity in income of unconsol. affiliates		1,253,002			-			-			-			2,580,174			3,833,176
Other investment income (loss)		320,736			-			-			(4,659,948	)		(5,233,890	)		(9,573,102	)
Noncontrolling interest in subsidiary loss		-			-			-			4,007,601			-			4,007,601
Income tax benefit		-			-			-			-			930,641			930,641
Net Income (Loss) Attributable to Common Stockholders	$	1,489,852		$	2,739,146		$	(2,556,043	)	$	(1,052,247	)	$	(3,610,076	)	$	(2,989,368	)

Segment adjusted EBITDA	$	93,054		$	8,122,018		$	4,928,232		$	(415,541	)	$	(2,141,738	)	$	10,586,025

Capital expenditures	$	-		$	1,352,051		$	12,806,315		$	-		$	-		$	14,158,366

																*Total*
Six Months Ended June 30, 2024	*GIG*			*LMH*			*BOB*			*BOAM*			*Unallocated*			*Consolidated*

Operating Revenues	$	10,864,375		$	22,134,128		$	19,471,412		$	170,599		$	-		$	52,640,514
Cost of Revenues		4,162,585			7,671,441			4,973,563			-			-			16,807,589
Gross Margin		6,701,790			14,462,687			14,497,849			170,599			-			35,832,925
Other Operating Expenses																	-
Employee costs		3,812,721			3,787,399			7,603,356			765,602			4,483,770			20,452,848
Professional fees		350,177			142,675			513,418			337,232			1,513,568			2,857,070
General and administrative		1,234,278			1,969,263			3,634,488			343,180			880,277			8,061,486
Depreciation		88,614			2,551,766			4,327,904			-			55,155			7,023,439
Amortization		80,123			1,940,571			1,725,286			-			24,848			3,770,828
Accretion		-			101,936			6,869			-			-			108,805
Loss (Gain) on disposition of assets		-			47,441			(34,096	)		-			-			13,345
Total expenses		5,565,913			10,541,051			17,777,225			1,446,014			6,957,618			42,287,821
Segment Income (Loss) from Operations		1,135,877			3,921,636			(3,279,376	)		(1,275,415	)		(6,957,618	)		(6,454,896	)

Interest expense		-			(639,989	)		(10,613	)		-			199			(650,403	)
Interest and dividend income		-			54,258			7,294			479,455			312,008			853,015
Equity in loss of unconsol. affiliates		-			-			-			-			(7,214,228	)		(7,214,228	)
Other investment income		207,710			-			-			28,853			7,006,497			7,243,060
Noncontrolling interest in subsidiary (income) loss		-			-			(64,765	)		285,678			-			220,913
Income tax benefit		-			-			-			-			959,239			959,239
Net Income (Loss) Attributable to Common Stockholders	$	1,343,587		$	3,335,905		$	(3,347,460	)	$	(481,429	)	$	(5,893,903	)	$	(5,043,300	)

Segment adjusted EBITDA	$	1,304,614		$	8,563,350		$	2,746,587		$	(1,275,415	)	$	(6,877,615	)	$	4,461,521

Capital expenditures	$	28,951		$	952,454		$	15,726,028		$	-		$	250,000		$	16,957,433

											*Total*
As of June 30, 2025	*GIG*		*LMH*		*BOB*		*BOAM*		*Unallocated*		*Consolidated*

Accounts receivable, net	$	8,001,320	$	4,085,545	$	976,594	$	287,076	$	-	$	13,350,535
Goodwill		11,325,138		130,903,950		39,614,422		536,626		-		182,380,136
Total assets		102,433,266		255,171,517		207,291,439		44,325,522		121,407,603		730,629,347

											*Total*
As of December 31, 2024	*GIG*		*LMH*		*BOB*		*BOAM*		*Unallocated*		*Consolidated*

Accounts receivable, net	$	7,224,005	$	4,132,055	$	893,476	$	184,051	$	-	$	12,433,587
Goodwill		11,325,138		130,903,950		39,614,422		536,626		-		182,380,136
Total assets		86,670,669		260,220,162		198,226,268		52,593,429		130,635,201		728,345,729

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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Note 15 - Reserves for Losses and Loss Adjustment Expenses

6 Months Ended

Jun. 30, 2025

Insurance Disclosure [Text Block]

NOTE 15. RESERVES FOR LOSSES AND LOSS ADJUSTMENT EXPENSES

The following table provides a reconciliation of the beginning and ending reserve balances at UCS for losses and loss adjustment expenses (“LAE”) for the six months ended June 30, 2025 and 2024:

	*2025*			*2024*
Gross reserve for unpaid losses and loss adjustment expenses, beginning of period	$	5,873,192		$	5,733,444
Less: reinsurance recoverable on unpaid losses		1,803,865			3,283,071
Net reserve for unpaid losses and loss adjustment expenses, beginning of period		4,069,327			2,450,373

Incurred losses and loss adjustment expenses:
Current year		3,299,396			1,420,332
Prior year		(343,003	)		(67,229	)
Total net losses and loss adjustment expense incurred		2,956,393			1,353,103

Payments:
Current year		1,643,734			454,252
Prior year		904,092			268,956
Total payments:		2,547,826			723,208

Net reserves for unpaid losses and loss adjustment expenses, end of period		4,477,894			3,080,268
Reinsurance recoverable on unpaid losses, net of allowance		2,094,945			2,186,121

Gross reserves for unpaid losses and loss adjustment expenses, end of period	$	6,572,839		$	5,266,389

For the six months ended June 30, 2025 and June 30, 2024, there was a favorable prior year loss development, which was the result of a re-estimation of amounts ultimately to be paid on prior year losses and loss adjustment expense. Original estimates are increased or decreased as additional information becomes known regarding individual claims.

The entire disclosure for the types of coverages and products sold, and the assets, obligations, recorded liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

Note 16 - Custodial Risk

6 Months Ended

Jun. 30, 2025

Custodial Risk Disclosure [Text Block]

NOTE 16. CUSTODIAL RISK

As of June 30, 2025, we had approximately $42,600,000 in excess of federally insured limits on deposit with financial institutions.

Note 17 - Redeemable Noncontrolling Interest

6 Months Ended

Jun. 30, 2025

Noncontrolling Interest Disclosure [Text Block]

NOTE 17. REDEEMABLE NONCONTROLLING INTEREST

On April 2, 2024, we entered into agreements with the minority members of each of FIF Utah, LLC and FIF St. George, LLC, entities controlled by us as majority member. Under these agreements, the minority members of each of the entities exchanged their membership interests in the LLCs for unregistered shares of Boston Omaha Class A common stock. Under the securities exchange agreements, Alpine Networks, Inc., a company owned by Steven McGhie, the then Chief Executive Officer of Boston Omaha Broadband, and the sole owner of the minority interest in FIF Utah, LLC, exchanged its approximate 17% interest in FIF Utah, LLC for 275,611 shares of Boston Omaha Class A common stock, which for purposes of the transaction was valued at approximately $4,400,000. The two owners of the minority interests in FIF St. George, LLC exchanged their combined 20% interest in FIF St. George, LLC for 563,750 shares of Boston Omaha Class A common stock, which for purposes of the transaction was valued at approximately $9,000,000. As a result, Boston Omaha Broadband, LLC, our wholly-owned subsidiary, now owns 100% of the membership interests in each of FIF Utah, LLC and FIF St. George, LLC.

In each transaction, the value for the unregistered Boston Omaha Class A common stock was calculated based on the volume weighted average trading price of a share of Boston Omaha Class A common stock for the 30 trading days ended March 28, 2024 as reported on the New York Stock Exchange. The difference between the fair value of the Class A shares issued and the carrying balance of the noncontrolling interests at the date of the transaction is recorded within additional paid in capital within our Condensed Consolidated Balance Sheets.

Note 18 - Subsequent Events

6 Months Ended

Jun. 30, 2025

Subsequent Events [Text Block]

NOTE 18. SUBSEQUENT EVENTS

None

Insider Trading Arrangements	6 Months Ended
Insider Trading Arrangements	Jun. 30, 2025
Trading Arrangements, by Individual [Table]
Material Terms of Trading Arrangement [Text Block]	Item 5. Other Information. During the six months ended June 30, 2025, none of the Company’s officers or directors adopted or terminated any contract, instruction, or written plan for the purchase or sale of Company securities that was intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) or any “non-Rule 10b5-1 trading arrangement” (as those terms are defined in Regulation S-K, Item 408).
Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false

Significant Accounting Policies (Policies)	6 Months Ended
Significant Accounting Policies (Policies)	Jun. 30, 2025
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Consolidation Policy The financial statements of Boston Omaha Corporation include the accounts of the Company and our consolidated subsidiaries, which are comprised of voting interest entities in which we have a controlling financial interest and variable interest entities for which we have determined that we are the primary beneficiary. All intercompany profits, losses, transactions, and balances have been eliminated in consolidation. Variable Interest Entities (VIEs) We determine whether an entity is a VIE and, if so, whether it should be consolidated by utilizing judgments and estimates that are inherently subjective. Our determination of whether an entity in which we hold a direct or indirect variable interest is a VIE is based on several factors, including whether the entity’s total equity investment at risk upon inception is sufficient to finance the entity’s activities without additional subordinated financial support. We make judgments regarding the sufficiency of the equity at risk based first on a qualitative analysis, and then a quantitative analysis, if necessary. We analyze any investments in VIEs to determine if we are the primary beneficiary. In evaluating whether we are the primary beneficiary, we evaluate our direct and indirect economic interests in the entity. A reporting entity is determined to be the primary beneficiary if it holds a controlling financial interest in the VIE. Determining which reporting entity, if any, has a controlling financial interest in a VIE is primarily a qualitative approach focused on identifying which reporting entity has both: (i) the power to direct the activities of a VIE that most significantly impact such entity’s economic performance; and (ii) the obligation to absorb losses or the right to receive benefits from such entity that could potentially be significant to such entity. Performance of that analysis requires the exercise of judgment. We consider a variety of factors in identifying the entity that holds the power to direct matters that most significantly impact the VIE’s economic performance including, but not limited to, the ability to direct operating decisions and activities. In addition, we consider the rights of other investors to participate in those decisions. We determine whether we are the primary beneficiary of a VIE at the time we become involved with a variable interest entity and reconsider that conclusion continually. We consolidate any VIE of which we are the primary beneficiary. Such VIEs consist of 24th Street Fund I and 24th Street Fund II, collectively “the 24th Street Funds,” and Fund One Boston Omaha Build for Rent LP, which we refer to as "BFR". Total assets of the consolidated VIEs included within our Condensed Consolidated Balance Sheets were approximately $40,400,000 and $48,700,000 as of June 30, 2025 and December 31, 2024, respectively. Total liabilities of the consolidated VIEs included within our Condensed Consolidated Balance Sheets were approximately $2,500 and $27,000 as of June 30, 2025 and December 31, 2024, respectively. As of June 30, 2025 and December 31, 2024, the aggregate fair value of the 24th Street Funds’ and BFR's investments in special purpose entities was approximately $39,400,000 and $46,900,000, respectively. During the first two quarters of 2025, the 24th Street Funds’ and BFR's investments in special purpose entities recognized other investment loss of approximately $4,700,000, and distributions to the funds of approximately $1,700,000. The assets of the consolidated VIEs may only be used to settle obligations of the same VIE. Our consolidated subsidiaries at June 30, 2025 include: Link Media Holdings, LLC which we refer to as “LMH” Link Media Alabama, LLC which we refer to as “LMA” Link Media Florida, LLC which we refer to as “LMF” Link Media Wisconsin, LLC which we refer to as “LMW” Link Media Georgia, LLC which we refer to as “LMG” Link Media Midwest, LLC which we refer to as “LMM” Link Media Omaha, LLC which we refer to as “LMO” Link Media Properties, LLC which we refer to as “LMP” Link Media Southeast, LLC which we refer to as “LMSE” Link Media Services, LLC which we refer to as “LMS” Link Billboards Oklahoma, LLC which we refer to as “LBO” General Indemnity Group, LLC which we refer to as “GIG” United Casualty and Surety Insurance Company which we refer to as “UCS” BOSS Bonds Insurance Agency, Inc., which we refer to as "BOSS Bonds", formerly known as South Coast Surety Insurance Services, LLC which we refer to as “SCS” Boston Omaha Investments, LLC which we refer to as “BOIC” Boston Omaha Asset Management, LLC which we refer to as “BOAM” Fund One Boston Omaha Build for Rent LP which we refer to as “BFR” BOAM BFR, LLC which we refer to as “BOAM BFR” BOC Business Services, LLC which we refer to as “BBS” BOC Yellowstone, LLC which we refer to as “BOC Yellowstone” BOC Yellowstone II, LLC which we refer to as “BOC Yellowstone II” 24th Street Asset Management LLC which we refer to as “24th Street” 24th Street Fund I, LLC which we refer to as “24th Street Fund I” 24th Street Fund II, LLC which we refer to as “24th Street Fund II” Boston Omaha Broadband, LLC which we refer to as “BOB” FIF AireBeam, LLC which we refer to as “AireBeam” Fiber Fast Homes, LLC which we refer to as “FFH” FIF Utah, LLC which we refer to as “FIF Utah” FIF St George, LLC which we refer to as “FIF St George” or "InfoWest"
Revenue [Policy Text Block]	Revenues The majority of our advertising revenues are derived from contracts for advertising space on billboard structures and broadband internet services and are accounted for under Financial Accounting Standards Board, which we refer to as the “FASB,” Accounting Standards Codification, which we refer to as “ASC,” 606, Revenue from Contracts with Customers, and under ASC 842, Leases. Premium revenues derived from our insurance operations are subject to ASC 944, Financial Services – Insurance. Revenue Recognition Billboard Rentals We generate revenue from outdoor advertising through the leasing of advertising space on billboards. The terms of the contracts range from less than one month to three years and are generally billed monthly. Revenue for advertising space rental is recognized on a straight-line basis over the term of the contract. Advertising revenue is reported net of agency commissions. Agency commissions are calculated based on a stated percentage applied to gross billing revenue for operations. Payments received in advance of being earned are recorded as deferred revenue. Another component of billboard rentals consists of production services which include creating and printing advertising copy. Contract revenues for production services are accounted for under ASC 606, Revenue from Contracts with Customers. Revenues are recognized at a point in time upon satisfaction of the contract, which is typically less than one week. Practical expedients and exemptions: The Company is utilizing the following practical expedients and exemptions from ASC 606. We generally expense sales commissions when incurred because the amortization period is one year or less. These costs are recorded within costs of billboard revenues exclusive of depreciation and amortization. We do not disclose the value of unsatisfied performance obligations as the majority of our contracts with customers have an original expected length of less than one year. For contracts with customers which exceed one year, the future amount to be invoiced to the customer corresponds directly with the value to be received by the customer. Deferred Revenues We record deferred revenues when cash payments are received in advance of being earned or when we have an unconditional right to consideration before satisfying our performance obligation. The term between invoicing and when a payment is due is not significant. For certain services we require payment before the product or services are delivered to the customer. The balance of deferred revenue is considered short-term and will be recognized in revenue within twelve months. Premiums and Unearned Premium Reserves Premiums written are recognized as revenues based on a pro-rata daily calculation over the respective terms of the policies in-force. The cost of reinsurance ceded is initially written as prepaid reinsurance premiums and is amortized over the reinsurance contract period in proportion to the amount of insurance protection provided. Premiums ceded of $2,405,015 and $1,669,026 for the six months ended June 30, 2025 and 2024, respectively, are included within “Premiums earned” in our Condensed Consolidated Statements of Operations. Commissions We generate revenue from commissions on surety bond sales and account for commissions under ASC 606. Insurance commissions are earned from various insurance companies based upon our agency agreements with them. We arrange with various insurance companies for the provision of a surety bond for entities that require a surety bond. The insurance company sets the price of the bond. The contract with the insurance company is fulfilled when the bond is issued by the insurance agency on behalf of the insurance company. The insurance commissions are calculated based upon a stated percentage applied to the gross premiums on bonds. Commissions are recognized at a point in time, on a bond-by-bond basis as of the policy effective date and are generally nonrefundable. Broadband Revenues Broadband revenue is derived principally from internet services and is recognized on a straight-line basis over the term of the contract in the period the services are rendered. Revenue received or receivable in advance of the delivery of services is included in deferred revenue.
Cash and Cash Equivalents, Policy [Policy Text Block]	Supplemental Cash Flow Information There were no non-cash activities for the six months ended June 30, 2025. For the six months ended June 30, 2024, non-cash activities included stock issued for redeemable noncontrolling interest of $13,399,161, as well as an investment transferred as compensation for stock repurchased of $1,474,292.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements In November 2023, the FASB issued ASU 2023- 07, Improvements to Reportable Segment Disclosures, which requires companies to disclose significant segment expenses and other segment items that impact each reported measure of segment income or loss. This guidance is effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024. We adopted this guidance effective for the year ended December 31, 2024 (see Note 14). In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires companies to disclose disaggregated information related to the effective tax rate reconciliation and income taxes paid. This guidance is effective for public entities for fiscal years beginning after December 15, 2024. We do not anticipate the adoption of this guidance will have a material impact on our condensed consolidated financial statements. In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses, which requires disclosures about specific types of expenses included in expense captions presented on the face of the Condensed Consolidated Statement of Operations. This guidance is effective for public entities for fiscal years beginning after December 15, 2026. We are currently reviewing this guidance and its impact on our condensed consolidated financial statements. In July 2025, the FASB issued ASU 2025-05, Measurement of Credit Losses for Accounts Receivable and Contract Assets, which introduces a practical expedient. The practical expedient gives companies the ability to assume current conditions as of the balance sheet date do not change for the remaining life of the asset. We are currently reviewing this guidance and its impact on our condensed consolidated financial statements.

Note 3 - Cash, Cash Equivalents, and Restricted Cash (Tables)

6 Months Ended

Jun. 30, 2025

Restrictions on Cash and Cash Equivalents [Table Text Block]

	*June 30,*		*December 31,*
	*2025*		*2024*

Cash and cash equivalents	$	29,694,785	$	28,289,712
Funds held as collateral		14,829,340		9,973,991
Cash held by BOAM funds and other		2,316,011		2,933,723

Total Cash, Cash Equivalents, and Restricted Cash as Presented in the Condensed Consolidated Statements of Cash Flows	$	46,840,136	$	41,197,426

Note 4 - Accounts Receivable (Tables)

6 Months Ended

Jun. 30, 2025

Schedule of Receivables with Imputed Interest [Table Text Block]

	*June 30,*			*December 31,*
	*2025*			*2024*

Trade accounts	$	7,354,540		$	6,696,413
Premiums		3,907,018			3,778,050
Recoverables from reinsurers		2,258,313			2,166,939
Allowance for credit losses		(169,336	)		(207,815	)

Total Accounts Receivable, net	$	13,350,535		$	12,433,587

Note 5 - Property and Equipment (Tables)

6 Months Ended

Jun. 30, 2025

Property, Plant and Equipment [Table Text Block]

	*June 30,*			*December 31,*
	*2025*			*2024*

Structures and displays	$	68,194,958		$	67,161,287
Fiber, towers, and broadband equipment		139,386,803			126,808,205
Land		597,892			583,892
Vehicles and equipment		11,368,965			11,255,755
Office furniture and equipment		5,701,861			5,594,698
Accumulated depreciation		(57,778,806	)		(49,810,164	)

Total Property and Equipment, net	$	167,471,673		$	161,593,673

Note 7 - Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2025

Schedule of Intangible Assets and Goodwill [Table Text Block]

	*June 30, 2025*							*December 31, 2024*
			*Accumulated*							*Accumulated*
	*Cost*		*Amortization*			*Balance*		*Cost*		*Amortization*			*Balance*

Customer relationships	$	72,028,493	$	(41,546,726	)	$	30,481,767	$	72,028,493	$	(38,854,986	)	$	33,173,507
Permits, licenses, and lease acquisition costs		11,967,915		(7,202,522	)		4,765,393		11,926,773		(6,656,353	)		5,270,420
Site location		849,347		(448,034	)		401,313		849,347		(419,955	)		429,392
Noncompetition agreements		626,000		(626,000	)		-		626,000		(626,000	)		-
Technology		1,128,000		(657,343	)		470,657		1,128,000		(608,250	)		519,750
Trade names and trademarks		11,152,200		(2,563,883	)		8,588,317		11,152,200		(2,271,025	)		8,881,175
Nonsolicitation agreement		353,000		(271,702	)		81,298		353,000		(176,611	)		176,389
Capitalized contract costs		3,057,226		(769,411	)		2,287,815		2,800,576		(624,175	)		2,176,401
Indefinite lived intangibles		7,705,591		-			7,705,591		7,705,591		-			7,705,591

Total	$	108,867,772	$	(54,085,621	)	$	54,782,151	$	108,569,980	$	(50,237,355	)	$	58,332,625

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

	*June 30,*
	*2026*		*2027*		*2028*		*2029*		*2030*		*Thereafter*		*Total*

Customer relationships	$	5,428,083	$	5,418,941	$	5,386,691	$	3,757,720	$	3,206,182	$	7,284,150	$	30,481,767
Permits, licenses, and lease acquisition costs		1,076,021		1,049,834		1,021,935		403,152		211,805		1,002,646		4,765,393
Site location		56,623		56,623		56,623		56,623		56,623		118,198		401,313
Noncompetition agreements		-		-		-		-		-		-		-
Technology		99,000		99,000		99,000		99,000		74,657		-		470,657
Trade names and trademarks		590,565		558,383		525,667		525,667		525,667		5,862,368		8,588,317
Nonsolicitation agreement		81,195		103		-		-		-		-		81,298
Capitalized contract costs		305,722		305,722		305,723		305,723		305,723		759,202		2,287,815

Total	$	7,637,209	$	7,488,606	$	7,395,639	$	5,147,885	$	4,380,657	$	15,026,564	$	47,076,560

Customer relationships			67
Permits, licenses, and lease acquisition costs			52
Site location			85
Technology			57
Trade names and trademarks			174
Nonsolicitation agreement			5
Capitalized contract costs			90

Note 8 - Investments, Including Investments Accounted for Using the Equity Method (Tables)

6 Months Ended

Jun. 30, 2025

Investment [Table Text Block]

	*June 30,*		*December 31,*
	*2025*		*2024*

U.S. Treasury notes held to maturity	$	25,801,569	$	22,411,583
Common stock warrants of Sky Harbour Group Corporation		13,123,624		22,541,754

Total	$	38,925,193	$	44,953,337

Debt Securities, Trading, and Equity Securities, FV-NI [Table Text Block]

			*Gross*
			*Unrealized*			*Fair*
	*Cost*		*Gain (Loss)*			*Value*

Marketable equity securities, June 30, 2025	$	1,074,440	$	(187,609	)	$	886,831

Marketable equity securities, December 31, 2024	$	2,455,024	$	(61,764	)	$	2,393,260

Schedule of Available-for-Sale Securities Reconciliation [Table Text Block]

			*Gross*
			*Unrealized*		*Fair*
	*Cost*		*Gain (Loss)*		*Value*

U.S. Treasury trading securities, June 30, 2025	$	18,317,903	$	35,247	$	18,353,150

U.S. Treasury trading securities, December 31, 2024	$	10,949,883	$	27,086	$	10,976,969

	*June 30,*		*December 31,*
	*2025*		*2024*

U.S. Treasury securities held to maturity	$	4,752,355	$	4,736,409
Investments in special purpose entities		39,432,988		46,936,743
Preferred stock		348,694		348,694
Voting preferred stock of MyBundle TV Inc.		3,000,000		3,000,000
Voting common stock of CB&T Holding Corporation		19,058,485		19,058,485

Total	$	66,592,522	$	74,080,331

Investments in and Advances to Affiliates [Table Text Block]

	*June 30,*			*December 31,*
	*2025*			*2024*

Beginning of year	$	72,435,867		$	94,244,788
Additional investments in unconsolidated affiliates		-			21,000
Sale of interest		(4,103,647	)		(2,748,292	)
Distributions received		-			(1,798,348	)
Equity in income (loss) of unconsolidated affiliates		3,833,176			(17,283,281	)

End of period	$	72,165,396		$	72,435,867

Equity Method Investments [Table Text Block]

	*For the Three Months Ended*						*For the Six Months Ended*
	*June 30,*						*June 30,*
	*2025*			*2024*			*2025*			*2024*

Revenue	$	8,205,391		$	4,709,014		$	14,613,616		$	8,304,406
Gross profit		7,156,079			3,963,714			12,828,652			6,608,463
Net income (loss) from operations		(6,933,449	)		(5,110,583	)		(13,881,157	)		(10,159,290	)
Net income (loss)	$	14,566,115			3,977,046			5,693,660			(17,013,532	)

Note 9 - Fair Value (Tables)

6 Months Ended

Jun. 30, 2025

Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Table Text Block]

	*Total Carrying Amount in Condensed Consolidated Balance Sheet*		*Quoted Prices in Active Markets for Identical Assets*		*Realized Gains and (Losses) Included in Current Period Earnings (Loss)*		*Total Changes in Fair Values Included in Current Period Earnings (Loss)*

Marketable equity securities and U.S. Treasury trading securities at June 30, 2025	$	19,239,981	$	19,239,981	$	41,232	$	(111,129	)

Marketable equity securities and U.S. Treasury trading securities at December 31, 2024	$	13,370,229	$	13,370,229	$	1,063,730	$	1,029,051

Note 10 - Asset Retirement Obligations (Tables)

6 Months Ended

Jun. 30, 2025

Schedule of Change in Asset Retirement Obligation [Table Text Block]

Balance, December 31, 2024	$	4,013,457
Additions		-
Liabilities settled		-
Accretion expense		108,212

Balance, June 30, 2025	$	4,121,669

Note 11 - Capital Stock (Tables)

6 Months Ended

Jun. 30, 2025

Share-Based Payment Arrangement, Option, Activity [Table Text Block]

	*Shares Under Warrants*			*Weighted Average Exercise Price*		*Weighted Average Remaining Contractual Life (in years)*		*Aggregate Intrinsic Value of Vested Warrants*

Outstanding as of December 31, 2024		53,562		$	9.95		0.5	$	226,567

Issued		-
Exercised		(52,778	)
Redeemed		-
Expired		(784	)

Outstanding as of June 30, 2025		-		$	9.95		0.00	$	-

Note 13 - Leases (Tables)

6 Months Ended

Jun. 30, 2025

Lease, Cost [Table Text Block]

	*For the Three Months Ended*				*For the Six Months Ended*
	*June 30,*				*June 30,*
	*2025*		*2024*		*2025*		*2024*		*Statement of Operations Classification*

Lease cost	$	2,249,242	$	2,170,464	$	4,426,841	$	4,303,473	Cost of billboard revenues and general and administrative
Variable and short-term lease cost		690,696		695,367		1,567,609		1,431,298	Cost of billboard revenues and general and administrative

Total Lease Cost	$	2,939,938	$	2,865,831	$	5,994,450	$	5,734,771

Supplemental Cash Flow Information Related to Operating Leases [Table Text Block]

	*For the Three Months Ended*				*For the Six Months Ended*
	*June 30,*				*June 30,*
	*2025*		*2024*		*2025*		*2024*

Cash payments for operating leases	$	2,377,065	$	2,236,542	$	4,612,243	$	4,427,132
New operating lease assets obtained in exchange for operating lease liabilities	$	516,336	$	619,668	$	2,653,090	$	1,710,141

Operating Lease Assets and Liabilities [Table Text Block]

	*June 30, 2025*		*December 31, 2024*		*Balance Sheet Classification*

Lease assets	$	60,187,216	$	59,742,166	Other Assets: Right of use assets

Current lease liabilities	$	5,320,032	$	5,333,611	Current Liabilities: Lease liabilities
Noncurrent lease liabilities		55,480,552		54,994,879	Long-term Liabilities: Lease liabilities

Total Lease Liabilities	$	60,800,584	$	60,328,490

Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]

	*June 30, 2025*

2026	$	8,380,320
2027		7,916,235
2028		7,620,415
2029		7,085,214
2030		6,374,681
Thereafter		54,783,790

Total lease payments		92,160,655
Less imputed interest		(31,360,071	)

Present Value of Lease Liabilities	$	60,800,584

Note 14 - Industry Segments (Tables)

6 Months Ended

Jun. 30, 2025

Schedule of Segment Reporting Information, by Segment [Table Text Block]

																*Total*
Three Months Ended June 30, 2025	*GIG*			*LMH*			*BOB*			*BOAM*			*Unallocated*			*Consolidated*

Operating Revenues	$	6,525,514		$	11,440,033		$	10,233,463		$	4,660		$	-		$	28,203,670
Cost of Revenues		3,548,719			3,702,731			2,315,896			-			-			9,567,346
Gross Margin		2,976,795			7,737,302			7,917,567			4,660			-			18,636,324
Other Operating Expenses
Employee costs		2,277,747			2,136,331			3,746,738			-			493,064			8,653,880
Professional fees		117,600			62,636			152,067			142,223			239,178			713,704
General and administrative		795,365			1,058,984			1,802,021			1,919			342,730			4,001,019
Depreciation		54,121			1,323,798			2,749,628			-			27,652			4,155,199
Amortization		40,061			971,309			901,931			-			41,576			1,954,877
Accretion		-			50,801			3,435			-			-			54,236
(Gain) loss on disposition of assets		-			(92,492	)		16,391			-			-			(76,101	)
Total expenses		3,284,894			5,511,367			9,372,211			144,142			1,144,200			19,456,814
Segment (Loss) Income from Operations		(308,099	)		2,225,935			(1,454,644	)		(139,482	)		(1,144,200	)		(820,490	)

Interest expense		-			(421,754	)		(151,324	)		-			-			(573,078	)
Interest and dividend income		-			44,104			28,545			7,586			161,854			242,089
Equity in income of unconsol. affiliates		1,089,544			-			-			-			5,058,037			6,147,581
Other investment income (loss)		38,052			-			-			(2,640,200	)		(7,706,964	)		(10,309,112	)
Noncontrolling interest in subsidiary loss		-			-			-			2,249,221			-			2,249,221
Income tax benefit		-			-			-			-			743,706			743,706
Net Income (Loss) Attributable to Common Stockholders	$	819,497		$	1,848,285		$	(1,577,423	)	$	(522,875	)	$	(2,887,567	)	$	(2,320,083	)

Segment adjusted EBITDA	$	(213,917	)	$	4,479,351		$	2,216,741		$	(139,482	)	$	(1,074,972	)	$	5,267,721

Capital expenditures	$	-		$	652,281		$	6,647,495		$	-		$	-		$	7,299,776

																*Total*
Three Months Ended June 30, 2024	*GIG*			*LMH*			*BOB*			*BOAM*			*Unallocated*			*Consolidated*

Operating Revenues	$	5,822,598		$	11,437,468		$	9,787,983		$	39,734		$	-		$	27,087,783
Cost of Revenues		2,255,664			3,880,807			2,475,451			-			-			8,611,922
Gross Margin		3,566,934			7,556,661			7,312,532			39,734			-			18,475,861
Other Operating Expenses
Employee costs		1,958,337			1,918,753			3,794,486			269,262			3,880,099			11,820,937
Professional fees		179,817			62,758			341,835			109,455			1,026,057			1,719,922
General and administrative		638,653			959,686			1,810,810			169,465			424,467			4,003,081
Depreciation		44,764			1,281,057			2,218,667			-			27,578			3,572,066
Amortization		40,061			970,746			848,419			-			24,848			1,884,074
Accretion		-			50,968			5,166			-			-			56,134
Gain on disposition of assets		-			(106,011	)		(77,727	)		-			-			(183,738	)
Total expenses		2,861,632			5,137,957			8,941,656			548,182			5,383,049			22,872,476
Segment Income (Loss) from Operations		705,302			2,418,704			(1,629,124	)		(508,448	)		(5,383,049	)		(4,396,615	)

Interest expense		-			(364,907	)		(3,662	)		-			199			(368,370	)
Interest and dividend income		-			24,999			2,259			76,720			209,797			313,775
Equity in income of unconsol. affiliates		-			-			-			-			2,957,387			2,957,387
Other investment (loss) income		(44,970	)		-			-			628,355			(1,128,770	)		(545,385	)
Noncontrolling interest in subsidiary income		-			-			-			(218,057	)		-			(218,057	)
Income tax benefit		-			-			-			-			22,046			22,046
Net Income (Loss) Attributable to Common Stockholders	$	660,332		$	2,078,796		$	(1,630,527	)	$	(21,430	)	$	(3,322,390	)	$	(2,235,219	)

Segment adjusted EBITDA	$	790,127		$	4,615,464		$	1,365,401		$	(508,448	)	$	(5,330,623	)	$	931,921

Capital expenditures	$	18,259		$	349,196		$	7,893,890		$	-		$	250,000		$	8,511,345

																*Total*
Six Months Ended June 30, 2025	*GIG*			*LMH*			*BOB*			*BOAM*			*Unallocated*			*Consolidated*

Operating Revenues	$	13,158,398		$	22,204,508		$	20,553,593		$	17,665		$	-		$	55,934,164
Cost of Revenues		6,412,394			7,546,865			4,689,027			-			-			18,648,286
Gross Margin		6,746,004			14,657,643			15,864,566			17,665			-			37,285,878
Other Operating Expenses																	-
Employee costs		4,784,403			4,362,446			7,336,163			-			980,978			17,463,990
Professional fees		216,015			124,864			277,949			398,309			437,845			1,454,982
General and administrative		1,652,532			2,048,315			3,322,222			34,897			722,915			7,780,881
Depreciation		96,817			2,613,564			5,416,695			-			55,000			8,182,076
Amortization		80,123			1,933,579			1,769,611			-			82,694			3,866,007
Accretion		-			101,381			6,831			-			-			108,212
(Gain) loss on disposition of assets		-			(18,557	)		66,180			-			-			47,623
Total expenses		6,829,890			11,165,592			18,195,651			433,206			2,279,432			38,903,771
Segment (Loss) Income from Operations		(83,886	)		3,492,051			(2,331,085	)		(415,541	)		(2,279,432	)		(1,617,893	)

Interest expense		-			(844,033	)		(270,765	)		-			-			(1,114,798	)
Interest and dividend income		-			91,128			45,807			15,641			392,431			545,007
Equity in income of unconsol. affiliates		1,253,002			-			-			-			2,580,174			3,833,176
Other investment income (loss)		320,736			-			-			(4,659,948	)		(5,233,890	)		(9,573,102	)
Noncontrolling interest in subsidiary loss		-			-			-			4,007,601			-			4,007,601
Income tax benefit		-			-			-			-			930,641			930,641
Net Income (Loss) Attributable to Common Stockholders	$	1,489,852		$	2,739,146		$	(2,556,043	)	$	(1,052,247	)	$	(3,610,076	)	$	(2,989,368	)

Segment adjusted EBITDA	$	93,054		$	8,122,018		$	4,928,232		$	(415,541	)	$	(2,141,738	)	$	10,586,025

Capital expenditures	$	-		$	1,352,051		$	12,806,315		$	-		$	-		$	14,158,366

																*Total*
Six Months Ended June 30, 2024	*GIG*			*LMH*			*BOB*			*BOAM*			*Unallocated*			*Consolidated*

Operating Revenues	$	10,864,375		$	22,134,128		$	19,471,412		$	170,599		$	-		$	52,640,514
Cost of Revenues		4,162,585			7,671,441			4,973,563			-			-			16,807,589
Gross Margin		6,701,790			14,462,687			14,497,849			170,599			-			35,832,925
Other Operating Expenses																	-
Employee costs		3,812,721			3,787,399			7,603,356			765,602			4,483,770			20,452,848
Professional fees		350,177			142,675			513,418			337,232			1,513,568			2,857,070
General and administrative		1,234,278			1,969,263			3,634,488			343,180			880,277			8,061,486
Depreciation		88,614			2,551,766			4,327,904			-			55,155			7,023,439
Amortization		80,123			1,940,571			1,725,286			-			24,848			3,770,828
Accretion		-			101,936			6,869			-			-			108,805
Loss (Gain) on disposition of assets		-			47,441			(34,096	)		-			-			13,345
Total expenses		5,565,913			10,541,051			17,777,225			1,446,014			6,957,618			42,287,821
Segment Income (Loss) from Operations		1,135,877			3,921,636			(3,279,376	)		(1,275,415	)		(6,957,618	)		(6,454,896	)

Interest expense		-			(639,989	)		(10,613	)		-			199			(650,403	)
Interest and dividend income		-			54,258			7,294			479,455			312,008			853,015
Equity in loss of unconsol. affiliates		-			-			-			-			(7,214,228	)		(7,214,228	)
Other investment income		207,710			-			-			28,853			7,006,497			7,243,060
Noncontrolling interest in subsidiary (income) loss		-			-			(64,765	)		285,678			-			220,913
Income tax benefit		-			-			-			-			959,239			959,239
Net Income (Loss) Attributable to Common Stockholders	$	1,343,587		$	3,335,905		$	(3,347,460	)	$	(481,429	)	$	(5,893,903	)	$	(5,043,300	)

Segment adjusted EBITDA	$	1,304,614		$	8,563,350		$	2,746,587		$	(1,275,415	)	$	(6,877,615	)	$	4,461,521

Capital expenditures	$	28,951		$	952,454		$	15,726,028		$	-		$	250,000		$	16,957,433

											*Total*
As of June 30, 2025	*GIG*		*LMH*		*BOB*		*BOAM*		*Unallocated*		*Consolidated*

Accounts receivable, net	$	8,001,320	$	4,085,545	$	976,594	$	287,076	$	-	$	13,350,535
Goodwill		11,325,138		130,903,950		39,614,422		536,626		-		182,380,136
Total assets		102,433,266		255,171,517		207,291,439		44,325,522		121,407,603		730,629,347

											*Total*
As of December 31, 2024	*GIG*		*LMH*		*BOB*		*BOAM*		*Unallocated*		*Consolidated*

Accounts receivable, net	$	7,224,005	$	4,132,055	$	893,476	$	184,051	$	-	$	12,433,587
Goodwill		11,325,138		130,903,950		39,614,422		536,626		-		182,380,136
Total assets		86,670,669		260,220,162		198,226,268		52,593,429		130,635,201		728,345,729

Note 15 - Reserves for Losses and Loss Adjustment Expenses (Tables)

6 Months Ended

Jun. 30, 2025

Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block]

	*2025*			*2024*
Gross reserve for unpaid losses and loss adjustment expenses, beginning of period	$	5,873,192		$	5,733,444
Less: reinsurance recoverable on unpaid losses		1,803,865			3,283,071
Net reserve for unpaid losses and loss adjustment expenses, beginning of period		4,069,327			2,450,373

Incurred losses and loss adjustment expenses:
Current year		3,299,396			1,420,332
Prior year		(343,003	)		(67,229	)
Total net losses and loss adjustment expense incurred		2,956,393			1,353,103

Payments:
Current year		1,643,734			454,252
Prior year		904,092			268,956
Total payments:		2,547,826			723,208

Net reserves for unpaid losses and loss adjustment expenses, end of period		4,477,894			3,080,268
Reinsurance recoverable on unpaid losses, net of allowance		2,094,945			2,186,121

Gross reserves for unpaid losses and loss adjustment expenses, end of period	$	6,572,839		$	5,266,389

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024	Dec. 31, 2024
Assets	$ 730,629,347		$ 730,629,347		$ 728,345,729
Liabilities	175,352,678		175,352,678		165,626,276
Other Investment Income (Loss)	$ (10,309,112)	$ (545,385)	(9,573,102)	$ 7,243,060
Ceded Premiums Earned			$ 2,405,015	$ 1,669,026
Minimum [Member]
Lessor, Operating Lease, Term of Contract (Month)	1 month		1 month
Maximum [Member]
Lessor, Operating Lease, Term of Contract (Month)	3 years		3 years
The 24th Street Funds, Special Purpose Entities [Member]
Investment Owned, Fair Value	$ 39,400,000		$ 39,400,000		46,900,000
Other Investment Income (Loss)			4,700,000
Fund Distributions			1,700,000
Variable Interest Entity, Primary Beneficiary [Member]
Assets	40,400,000		40,400,000		48,700,000
Liabilities	$ 2,500		$ 2,500		$ 27,000

Note 3 - Cash, Cash Equivalents, and Restricted Cash - Schedule of Restricted Cash and Cash Equivalents (Details) - USD ($)	Jun. 30, 2025	Dec. 31, 2024	Jun. 30, 2024	Dec. 31, 2023
Cash and cash equivalents	$ 29,694,785	$ 28,289,712
Funds held as collateral	14,829,340	9,973,991
Cash held by BOAM funds and other	2,316,011	2,933,723
Total Cash, Cash Equivalents, and Restricted Cash as Presented in the Condensed Consolidated Statements of Cash Flows	$ 46,840,136	$ 41,197,426	$ 37,403,054	$ 39,413,204

Note 4 - Accounts Receivable - Schedule of Receivables (Details) - USD ($)	Jun. 30, 2025	Dec. 31, 2024
Allowance for credit losses	$ (169,336)	$ (207,815)
Accounts receivable, net	13,350,535	12,433,587
Trade Accounts Receivable [Member]
Accounts receivable, gross	7,354,540	6,696,413
Premium [Member]
Accounts receivable, gross	3,907,018	3,778,050
Recoverables From Reinsurers [Member]
Accounts receivable, gross	$ 2,258,313	$ 2,166,939

Note 5 - Property and Equipment (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024
Depreciation	$ 4,155,199	$ 3,572,066	$ 8,182,076	$ 7,023,439

Note 5 - Property and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($)	Jun. 30, 2025	Dec. 31, 2024
Accumulated depreciation	$ (57,778,806)	$ (49,810,164)
Total Property and Equipment, net	167,471,673	161,593,673
Structures and Displays [Member]
Property, plant and equipment, gross	68,194,958	67,161,287
Fiber, Towers, and Broadband Equipment [Member]
Property, plant and equipment, gross	139,386,803	126,808,205
Land [Member]
Property, plant and equipment, gross	597,892	583,892
Vehicles and Equipment [Member]
Property, plant and equipment, gross	11,368,965	11,255,755
Office Furniture and Equipment [Member]
Property, plant and equipment, gross	$ 5,701,861	$ 5,594,698

Note 7 - Intangible Assets (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
Note 7 - Intangible Assets (Details Textual) - USD ($)	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024
Amortization	$ 1,954,877	$ 1,884,074	$ 3,866,007	$ 3,770,828

Note 7 - Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)	Jun. 30, 2025	Dec. 31, 2024
Accumulated amortization	$ (54,085,621)	$ (50,237,355)
Balance	47,076,560
Balance	7,705,591	7,705,591
Total, cost	108,867,772	108,569,980
Intangible assets, net	54,782,151	58,332,625
Customer Relationships [Member]
Cost	72,028,493	72,028,493
Accumulated amortization	(41,546,726)	(38,854,986)
Balance	30,481,767	33,173,507
Permits, Licenses and Lease Acquisition Costs [Member]
Cost	11,967,915	11,926,773
Accumulated amortization	(7,202,522)	(6,656,353)
Balance	4,765,393	5,270,420
Site Location [Member]
Cost	849,347	849,347
Accumulated amortization	(448,034)	(419,955)
Balance	401,313	429,392
Noncompete Agreements [Member]
Cost	626,000	626,000
Accumulated amortization	(626,000)	(626,000)
Balance	0	0
Technology-Based Intangible Assets [Member]
Cost	1,128,000	1,128,000
Accumulated amortization	(657,343)	(608,250)
Balance	470,657	519,750
Trademarks and Trade Names [Member]
Cost	11,152,200	11,152,200
Accumulated amortization	(2,563,883)	(2,271,025)
Balance	8,588,317	8,881,175
Nonsolicitation Agreement [Member]
Cost	353,000	353,000
Accumulated amortization	(271,702)	(176,611)
Balance	81,298	176,389
Capitalized Contract Costs [Member]
Cost	3,057,226	2,800,576
Accumulated amortization	(769,411)	(624,175)
Balance	$ 2,287,815	$ 2,176,401

Note 7 - Intangible Assets - Schedule of Future Amortization, Intangible Assets (Details) - USD ($)	Jun. 30, 2025	Dec. 31, 2024
2025	$ 7,637,209
2026	7,488,606
2027	7,395,639
2028	5,147,885
2029	4,380,657
Thereafter	15,026,564
Total	47,076,560
Customer Relationships [Member]
2025	5,428,083
2026	5,418,941
2027	5,386,691
2028	3,757,720
2029	3,206,182
Thereafter	7,284,150
Total	$ 30,481,767	$ 33,173,507
Customer Relationships [Member] \| Weighted Average [Member]
Intangible assets, weighted average useful life (Month)	67 months
Permits, Licenses and Lease Acquisition Costs [Member]
2025	$ 1,076,021
2026	1,049,834
2027	1,021,935
2028	403,152
2029	211,805
Thereafter	1,002,646
Total	$ 4,765,393	5,270,420
Permits, Licenses and Lease Acquisition Costs [Member] \| Weighted Average [Member]
Intangible assets, weighted average useful life (Month)	52 months
Site Location [Member]
2025	$ 56,623
2026	56,623
2027	56,623
2028	56,623
2029	56,623
Thereafter	118,198
Total	$ 401,313	429,392
Site Location [Member] \| Weighted Average [Member]
Intangible assets, weighted average useful life (Month)	85 months
Technology-Based Intangible Assets [Member]
2025	$ 99,000
2026	99,000
2027	99,000
2028	99,000
2029	74,657
Thereafter	0
Total	$ 470,657	519,750
Technology-Based Intangible Assets [Member] \| Weighted Average [Member]
Intangible assets, weighted average useful life (Month)	57 months
Trademarks and Trade Names [Member]
2025	$ 590,565
2026	558,383
2027	525,667
2028	525,667
2029	525,667
Thereafter	5,862,368
Total	$ 8,588,317	8,881,175
Trademarks and Trade Names [Member] \| Weighted Average [Member]
Intangible assets, weighted average useful life (Month)	174 months
Noncompete Agreements [Member]
2025	$ 0
2026	0
2027	0
2028	0
2029	0
Thereafter	0
Total	0	0
Nonsolicitation Agreement [Member]
2025	81,195
2026	103
2027	0
2028	0
2029	0
Thereafter	0
Total	$ 81,298	176,389
Nonsolicitation Agreement [Member] \| Weighted Average [Member]
Intangible assets, weighted average useful life (Month)	5 months
Capitalized Contract Costs [Member]
2025	$ 305,722
2026	305,722
2027	305,723
2028	305,723
2029	305,723
Thereafter	759,202
Total	$ 2,287,815	$ 2,176,401
Capitalized Contract Costs [Member] \| Weighted Average [Member]
Intangible assets, weighted average useful life (Month)	90 months

Note 8 - Investments, Including Investments Accounted for Using the Equity Method (Details Textual) - USD ($)							1 Months Ended			2 Months Ended	3 Months Ended			4 Months Ended
	Dec. 20, 2024	Oct. 25, 2024	Nov. 02, 2023	May 01, 2023	Jan. 25, 2022	Sep. 14, 2021	Jul. 31, 2023	Oct. 31, 2020	May 31, 2018	Dec. 20, 2024	Mar. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Nov. 30, 2020	Jun. 30, 2025	Nov. 29, 2023	May 31, 2023	Apr. 25, 2022
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)												$ 9.95			$ 9.95
Common Stock, Par or Stated Value Per Share (in dollars per share)																		$ 0.001
Stock Issued During Period, Value, New Issues											$ 525,256
Common Class A [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share)												$ 0.001			$ 0.001
CB&T Holding Corporation [Member]
Equity Method Investment, Ownership Percentage									15.60%
Yellowstone Acquisition Company [Member]
Equity Method Investment, Ownership Percentage														20.00%
Sky Harbour Group Corporation [Member]
Payments to Acquire Equity Method Investments						$ 55,000,000
Undistributed Earnings (Loss) Allocated to Participating Securities, Basic												$ 5,100,000
Sky Harbour Group Corporation Class A Common Stock [Member]
Equity Method Investment, Ownership Percentage												16.40%			15.40%
Payments to Acquire Equity Method Investments					$ 45,000,000
Equity Method Investment, Shares, Converted from Other Equity (in shares)					5,500,000
Equity Method Investment, Price Per Share (in dollars per share)					$ 10
Equity Method Investment, Shares (in shares)					4,500,000							12,401,589			11,671,494
Undistributed Earnings (Loss) Allocated to Participating Securities, Basic													$ 2,200,000
Equity Method Investments															$ 71,700,000
Equity Method Investment, Quoted Market Value												$ 148,000,000			$ 114,000,000
Yellowstone Acquisition Company [Member] \| IPO [Member]
Units Issued During Period, Number (in shares)								13,598,898
Units Issued During Period, Price Per Unit (in dollars per share)								$ 10
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)								$ 11.5
Yellowstone Acquisition Company [Member] \| IPO [Member] \| Common Class A [Member]
Units Issued During Period, Number of Common Stock, Shares (in shares)								1
Yellowstone Acquisition Company Warrants [Member] \| IPO [Member]
Units Issued During Period, Number of Warrants (in shares)								0.5
BOC Yellowstone LLC [Member] \| Non-redeemable Private Placement Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)														$ 11.5
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)														7,719,779
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)														1
BOC Yellowstone LLC [Member] \| Class B Common Stock of Yellowstone Acquisition Company [Member]
Payments to Acquire Investments, Total														$ 7,800,000
Investment Owned, Balance, Shares (in shares)														3,399,724
Sky Harbour Group Corporation [Member] \| Private Placement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)			1,141,600
Stock Issued During Period, Shares, New Issues (in shares)	3,955,790	3,955,790	6,586,154
Common Stock, Par or Stated Value Per Share (in dollars per share)			$ 0.0001
Proceeds from Issuance or Sale of Equity			$ 42,810,000							$ 75,200,000
Stock Issued During Period, Value, New Issues	$ 37,600,000	$ 37,600,000
Shares Issued, Price Per Share (in dollars per share)	$ 9.5									$ 9.5
Sky Harbour Group Corporation [Member] \| Additional PIPE Offering [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)																400,000
Common Stock, Par or Stated Value Per Share (in dollars per share)																$ 0.0001
Proceeds from Issuance or Sale of Equity			$ 57,810,000
Equity Offering, Maximum Shares (in shares)																2,307,692
Equity Offering, Maximum Amount																$ 15,000,000
The 24th Street Asset Management, LLC [Member] \| Boston Omaha Asset Management, LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired				100.00%
Business Combination, Consideration Transferred				$ 5,016,494
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage																	48.00%
Payments to Acquire Businesses, Gross				$ 2,759,072
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)				45,644
The 24th Street Asset Management, LLC [Member] \| Boston Omaha Asset Management, LLC [Member] \| Holdback Cash Consideration [Member]
Payments to Acquire Businesses, Gross				$ 1,254,102
CB&T Holding Corporation [Member]
Payments to Acquire Businesses, Gross									$ 19,058,485
My Bundle TV Inc. [Member]
Payments to Acquire Businesses, Gross							$ 3,000,000
Business Combination Agreement with SHG [Member]
Payments to Acquire Businesses, Gross						55,000,000
Business Acquisition, Backstop Agreed to Be Provided to Acquiree, Maximum Value						$ 45,000,000
Business Acquisition, Backstop Agreed to Be Provided to Acquiree, Price Per Share (in dollars per share)						$ 10

Note 8 - Investments, Including Investments Accounted for Using the Equity Method - Schedule of Investments (Details) - USD ($)	Jun. 30, 2025	Dec. 31, 2024
Short-term Investments	$ 38,925,193	$ 44,953,337
U.S. Treasury Notes and Corporate Bonds [Member]
Short-term Investments	25,801,569	22,411,583
Common Stock Warrants of Sky Harbour Group Corporation [Member]
Short-term Investments	$ 13,123,624	$ 22,541,754

Note 8 - Investments, Including Investments Accounted for Using the Equity Method - Marketable Equity Securities and Trading Securities (Details) - USD ($)	Jun. 30, 2025	Dec. 31, 2024
Marketable equity securities, Cost	$ 1,074,440	$ 2,455,024
Marketable equity securities, Gross Unrealized Gain (Loss)	(187,609)	(61,764)
Marketable equity securities	$ 886,831	$ 2,393,260

Note 8 - Investments, Including Investments Accounted for Using the Equity Method - Available for Sale Securities (Details) - USD ($)	Jun. 30, 2025	Dec. 31, 2024
Long-term investments	$ 66,592,522	$ 74,080,331
US Treasury Notes Securities [Member]
U.S. Treasury notes, Cost	18,317,903	10,949,883
U.S. Treasury notes, Gross Unrealized Gain (Loss)	35,247	27,086
U.S. Treasury notes, Fair Value	18,353,150	10,976,969
U.S. Treasury Securities Held To Maturity [Member]
Long-term investments	4,752,355	4,736,409
Special Purpose Entities [Member]
Long-term investments	39,432,988	46,936,743
Preferred Stock [Member]
Long-term investments	348,694	348,694
My Bundle TV Inc. [Member]
Long-term investments	3,000,000	3,000,000
Voting Common Stock of Privately Held Company CB&T Holding Corporation [Member]
Long-term investments	$ 19,058,485	$ 19,058,485

Note 8 - Investments, Including Investments Accounted for Using the Equity Method (As Restated) - Reconciliation of the Company's Investments in Equity Affiliates (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024	Dec. 31, 2024
Beginning of year			$ 72,435,867	$ 94,244,788	$ 94,244,788
Additional investments in unconsolidated affiliates			0		21,000
Sale of interest			(4,103,647)		(2,748,292)
Distributions received			0		(1,798,348)
Equity in income (loss) of unconsolidated affiliates	$ 6,147,581	$ 2,957,387	3,833,176	$ (7,214,228)	(17,283,281)
End of period	$ 72,165,396		$ 72,165,396		$ 72,435,867

Amount of income (loss) for proportionate share of equity method investee's income (loss).

Note 8 - Investments, Including Investments Accounted for Using the Equity Method - Summarized Financial Data (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024
Revenue	$ 28,203,670	$ 27,087,783	$ 55,934,164	$ 52,640,514
Gross profit	18,636,324	18,475,861	37,285,878	35,832,925
Net income (loss)	(4,569,304)	(2,017,162)	(6,996,969)	(5,264,213)
Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member]
Revenue	8,205,391	4,709,014	14,613,616	8,304,406
Gross profit	7,156,079	3,963,714	12,828,652	6,608,463
Net income (loss) from operations	(6,933,449)	(5,110,583)	(13,881,157)	(10,159,290)
Net income (loss)	$ 14,566,115	$ 3,977,046	$ 5,693,660	$ (17,013,532)

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 10: http://fasb.org/us-gaap/role/ref/otherTransitionRef
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Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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Note 9 - Fair Value (Details Textual)	6 Months Ended
Note 9 - Fair Value (Details Textual)	Jun. 30, 2025 USD ($) shares	Jun. 30, 2024 USD ($)	Dec. 31, 2024 USD ($) shares	Jan. 25, 2022 shares
Long-Term Debt	$ 26,100,000		$ 26,500,000
Boston Omaha [Member]
Equity Securities, FV-NI	84,000,000
The 24th Street Funds, Special Purpose Entities [Member]
Investment Owned, Fair Value	$ 39,400,000		$ 46,900,000
The 24th Street Funds, Special Purpose Entities [Member] \| Measurement Input, Cap Rate [Member] \| Minimum [Member]
Investment Company, Investment Owned, Measurement Input	0.0625
The 24th Street Funds, Special Purpose Entities [Member] \| Measurement Input, Cap Rate [Member] \| Maximum [Member]
Investment Company, Investment Owned, Measurement Input	6.75
Sky Harbour Group Corporation Class A Common Stock [Member]
Equity Method Investment, Ownership Percentage	15.40%		16.40%
Equity Method Investment, Shares (in shares) \| shares	11,671,494		12,401,589	4,500,000
Equity Method Investment, Quoted Market Value	$ 114,000,000		$ 148,000,000
Private Placement Warrants [Member]
Fair Value Adjustment of Warrants	9,400,000	$ 4,000,000
Fair Value, Inputs, Level 2 [Member]
Long-Term Debt, Fair Value	$ 24,350,000		$ 24,500,000

Note 9 - Fair Value - Fair Values for Investments (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2025	Dec. 31, 2024
Realized gains (losses)	$ 41,232	$ 1,063,730
Changes in fair values	(111,129)	1,029,051
Reported Value Measurement [Member]
Carrying amount	19,239,981	13,370,229
Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 1 [Member]
Carrying amount	$ 19,239,981	$ 13,370,229

Amount of realized gain (loss) on investment in debt and equity securities.

Note 10 - Asset Retirement Obligations - Asset Retirement Obligations (Details)	6 Months Ended
	Jun. 30, 2025 USD ($)
Balance	$ 4,013,457
Additions	0
Liabilities settled	0
Accretion expense	108,212
Balance	$ 4,121,669

Note 11 - Capital Stock (Details Textual)				1 Months Ended	6 Months Ended		11 Months Ended
Note 11 - Capital Stock (Details Textual)	Jan. 10, 2025 USD ($)	Jul. 23, 2024 USD ($)	May 09, 2024 USD ($) $ / shares shares	May 31, 2024 shares	Jun. 30, 2025 USD ($) $ / shares shares	Jun. 30, 2024 USD ($)	Jun. 30, 2025 USD ($) $ / shares shares	Mar. 31, 2025 shares	Dec. 31, 2024 $ / shares shares	May 31, 2022 shares	Apr. 25, 2022 $ / shares shares
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares											$ 0.001
Offering of Debt Securities and Warrants, Maximum (in shares)											500,000,000
Class of Warrant or Right, Outstanding (in shares)					0		0		53,562
Payments for Repurchase of Equity \| $					$ 87,170	$ 16,761,371
Separation Agreement [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares			$ 0.0001
Securities Repurchase Agreement, Consideration Transferred \| $			$ 9,175,605
Payments for Repurchase of Equity \| $			$ 8,800,480
Stock Issued During Period, Shares, Repurchase of Equity (in shares)			36,705
Deferred Compensation Arrangement with Individual, Shares Issued (in shares)			200,000
Severance Costs \| $			$ 960,000
Deferred Compensation Arrangement with Individual, Recorded Liability \| $			75,000
Compensation Expense, Excluding Cost of Good and Service Sold \| $			$ 250,000
Warrants for Common Class B Stock [Member]
Class of Warrant or Right, Outstanding (in shares)					53,562		53,562
Common Stock, Voting Rights Per Share					10		10
Class of Warrant or Right, Exercised Shares, Value \| $	$ 52,778
Proceeds from Warrant Exercises \| $	$ 525,000
Warrants for Common Class B Stock [Member] \| Separation Agreement [Member]
Class of Warrant or Right, Repurchased During the Period (in shares)			51,994
Warrants for Common Class A Stock [Member]
Class of Warrant or Right, Outstanding (in shares)					0		0	784
Boulderado [Member] \| Separation Agreement [Member]
Securities Repurchase Agreement, Consideration Transferred \| $			$ 9,951,113
Payments for Repurchase of Equity \| $			$ 7,960,891
Common Class A [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares					$ 0.001		$ 0.001		$ 0.001
Maximum Shares of Common Stock Registered by Certain Selling Shareholders (in shares)											8,297,093
Shares of Common Stock Registered by Certain Selling Shareholders (in shares)									8,555,957
Common Class A [Member] \| Separation Agreement [Member]
Stock Repurchased During Period, Shares (in shares)			210,000
Common Class A [Member] \| Share Repurchase Program [Member]
Treasury Stock, Shares, Acquired (in shares)					0		111,323
Share Repurchase Program, Authorized, Amount \| $		$ 20,000,000
Share Repurchase Program, Authorized, Percentage of Outstanding Shares		25.00%
Treasury Stock, Value, Acquired, Cost Method \| $							$ 1,600,000
Common Class A [Member] \| Boulderado and Magnolia [Member]
Maximum Shares of Common Stock Registered by Certain Selling Shareholders (in shares)										1,018,660
Treasury Stock, Shares, Acquired (in shares)				522,231
Common Class B [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares					$ 0.001		$ 0.001		$ 0.001
Common Class B [Member] \| Separation Agreement [Member]
Stock Repurchased During Period, Shares (in shares)			527,780
Sky Harbour Group Corporation Class A Common Stock [Member] \| Boulderado [Member] \| Separation Agreement [Member]
Securities Repurchase Agreement, Equity Issued (in shares)			194,738

Note 11 - Capital Stock - Summary of Warrant Activity (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2025	Dec. 31, 2024
Outstanding (in shares)	53,562
Outstanding, weighted average exercise price (in dollars per share)	$ 9.95
Outstanding, weighted average remaining contractual life (Year)	0 years	6 months
Outstanding, aggregate intrinsic value of vested warrants	$ 0	$ 226,567
Issued (in shares)	0
Exercised (in shares)	(52,778)
Redeemed (in shares)	0
Expired (in shares)	(784)
Outstanding (in shares)	0	53,562
Outstanding, weighted average exercise price (in dollars per share)	$ 9.95	$ 9.95

Note 12 - Long-term Debt (Details Textual)		6 Months Ended
Note 12 - Long-term Debt (Details Textual)	Sep. 17, 2024 USD ($)	Jun. 24, 2024 USD ($)	Dec. 31, 2027	Dec. 31, 2026	Jun. 30, 2025 USD ($)	Dec. 31, 2024 USD ($)	Jun. 30, 2024	May 30, 2024 USD ($)	Sep. 22, 2023 USD ($)	Sep. 21, 2023 USD ($)	Jun. 30, 2022 USD ($)	Dec. 06, 2021 USD ($)	Aug. 12, 2019 USD ($)
Long-Term Debt					$ 26,100,000	$ 26,500,000
Long-Term Debt, Current Maturities					1,918,808	$ 1,201,448
First National Bank of Omaha [Member] \| Link Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 15,000,000						$ 15,000,000	$ 10,000,000	$ 5,000,000			$ 40,000,000
Credit Agreement, Maximum Dividend Amount											$ 8,125,000
Long-Term Line of Credit					9,100,000
Minimum Consolidated Leverage Ratio Requirement							3.5
Consolidated Fixed Charge Ratio Requirement						1.15
First National Bank of Omaha [Member] \| Link Credit Facility [Member] \| Forecast [Member]
Minimum Consolidated Leverage Ratio Requirement			3	3.25
First National Bank of Omaha [Member] \| Link Credit Facility [Member] \| Revolving Credit Facility [Member] \| Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate		0.65%
First National Bank of Omaha [Member] \| Link Credit Facility [Member] \| Revolving Credit Facility [Member] \| Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate		1.15%
First National Bank of Omaha [Member] \| Link Credit Facility [Member] \| Term Loan 1 [Member]
Debt Instrument, Face Amount												$ 30,000,000	18,000,000
Debt Instrument, Interest Rate, Stated Percentage												4.00%
Long-Term Debt, Gross					30,000,000
Long-Term Debt					26,100,000
Long-Term Debt, Current Maturities					870,000
First National Bank of Omaha [Member] \| Link Credit Facility [Member] \| Term Loan 2 [Member]
Debt Instrument, Face Amount													$ 5,500,000
First National Bank of Omaha [Member] \| Boston Omaha Broadband Credit Facility [Member]
Minimum Consolidated Leverage Ratio Requirement	3.5
Consolidated Fixed Charge Ratio Requirement	1.15
Long-Term Debt, Maturity, Remainder of Fiscal Year					1,050,000
Long-Term Debt, Maturity, Year One					1,050,000
Long-Term Debt, Maturity, Year Two					1,050,000
Long-Term Debt, Maturity, Year Three					1,050,000
Long-Term Debt, Maturity, Year Four					1,050,000
Long-Term Debt, Maturity, Year Five					1,050,000
Long-Term Debt, Maturity, after Year Five					5,316,500
First National Bank of Omaha [Member] \| Boston Omaha Broadband Credit Facility [Member] \| Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 20,000,000
Long-Term Line of Credit					$ 10,600,000
Number of Operating Subsidiaries	3
Debt Instrument, Term (Year)	5 years
Debt Instrument, Term, Principle Payments (Year)	10 years
Unused Portion of Debt, Fee, Percent	0.25%
First National Bank of Omaha [Member] \| Boston Omaha Broadband Credit Facility [Member] \| Credit Facility [Member] \| Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate	2.75%
First National Bank of Omaha [Member] \| Boston Omaha Broadband Credit Facility [Member] \| Credit Facility [Member] \| Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.75%
First National Bank of Omaha [Member] \| Boston Omaha Broadband Credit Facility [Member] \| Credit Facility [Member] \| Minimum [Member]
Debt Instrument, Incremental Drawdowns	$ 1,000,000

Note 13 - Leases (Details Textual)	Jun. 30, 2025
Operating Lease, Weighted Average Remaining Lease Term (Year)	15 years 10 months 6 days
Operating Lease, Weighted Average Discount Rate, Percent	5.28%

Note 13 - Leases - Operating Lease Cost (Details) - USD ($)	2 Months Ended	3 Months Ended	6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024
Lease cost	$ 2,249,242	$ 2,170,464	$ 4,426,841	$ 4,303,473
Variable and short-term lease cost	690,696	695,367	1,567,609	1,431,298
Total Lease Cost	$ 2,939,938	$ 2,865,831	$ 5,994,450	$ 5,734,771

Note 13 - Leases - Supplemental Cash Flow Information Related to Operating Leases (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024
Cash payments for operating leases	$ 2,377,065	$ 2,236,542	$ 4,612,243	$ 4,427,132
New operating lease assets obtained in exchange for operating lease liabilities	$ 516,336	$ 619,668	$ 2,653,090	$ 1,710,141

Note 13 - Leases - Operating Lease Assets and Liabilities (Details) - USD ($)	Jun. 30, 2025	Dec. 31, 2024
Lease assets	$ 60,187,216	$ 59,742,166
Current lease liabilities	5,320,032	5,333,611
Noncurrent lease liabilities	55,480,552	54,994,879
Total Lease Liabilities	$ 60,800,584	$ 60,328,490

Note 13 - Leases - Maturity of Operating Lease Liabilities (Details) - USD ($)	Jun. 30, 2025	Dec. 31, 2024
2026	$ 8,380,320
2027	7,916,235
2028	7,620,415
2029	7,085,214
2030	6,374,681
Thereafter	54,783,790
Total lease payments	92,160,655
Less imputed interest	(31,360,071)
Present Value of Lease Liabilities	$ 60,800,584	$ 60,328,490

Note 14 - Industry Segments - Schedule of Segment Reporting Information, by Segment (Details) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2025	Jun. 30, 2024	Dec. 31, 2024
Operating Revenues	$ 28,203,670		$ 27,087,783		$ 55,934,164	$ 52,640,514
Cost of Revenues	9,567,346		8,611,922		18,648,286	16,807,589
Gross Margin	18,636,324		18,475,861		37,285,878	35,832,925
Employee costs	8,653,880		11,820,937		17,463,990	20,452,848
Professional fees	713,704		1,719,922		1,454,982	2,857,070
General and administrative	4,001,019		4,003,081		7,780,881	8,061,486
Depreciation	4,155,199		3,572,066		8,182,076	7,023,439
Amortization	1,954,877		1,884,074		3,866,007	3,770,828
Accretion	54,236		56,134		108,212	108,805
Loss on disposition of assets	(76,101)		(183,738)		47,623	13,345
Total expenses	19,456,814		22,872,476		38,903,771	42,287,821
Segment (Loss) Income from Operations	(820,490)		(4,396,615)		(1,617,893)	(6,454,896)
Interest expense	(573,078)		(368,370)		(1,114,798)	(650,403)
Interest and dividend income	242,089		313,775		545,007	853,015
Equity in income (loss) of unconsolidated affiliates	6,147,581		2,957,387		3,833,176	(7,214,228)	$ (17,283,281)
Other investment income (loss)	(10,309,112)		(545,385)		(9,573,102)	7,243,060
Noncontrolling interest in subsidiary loss	2,249,221		(218,057)		4,007,601	220,913
Income tax benefit	743,706		22,046		930,641	959,239
Net Income (Loss) Attributable to Common Stockholders	(2,320,083)	$ (669,285)	(2,235,219)	$ (2,808,081)	(2,989,368)	(5,043,300)
Segment adjusted EBITDA	5,267,721		931,921		10,586,025	4,461,521
Capital expenditures	7,299,776		8,511,345		14,158,366	16,957,433
Accounts receivable, net	13,350,535				13,350,535		12,433,587
Goodwill	182,380,136				182,380,136		182,380,136
Total assets	730,629,347				730,629,347		728,345,729
Segment Reporting, Reconciling Item, Excluding Corporate Nonsegment [Member]
Operating Revenues	0		0		0	0
Cost of Revenues	0		0		0	0
Gross Margin	0		0		0	0
Employee costs	493,064		3,880,099		980,978	4,483,770
Professional fees	239,178		1,026,057		437,845	1,513,568
General and administrative	342,730		424,467		722,915	880,277
Depreciation	27,652		27,578		55,000	55,155
Amortization	41,576		24,848		82,694	24,848
Accretion	0		0		0	0
Loss on disposition of assets	0		0		0	0
Total expenses	1,144,200		5,383,049		2,279,432	6,957,618
Segment (Loss) Income from Operations	(1,144,200)		(5,383,049)		(2,279,432)	(6,957,618)
Interest expense	0		199		0	199
Interest and dividend income	161,854		209,797		392,431	312,008
Equity in income (loss) of unconsolidated affiliates	5,058,037		2,957,387		2,580,174	(7,214,228)
Other investment income (loss)	(7,706,964)		(1,128,770)		(5,233,890)	7,006,497
Noncontrolling interest in subsidiary loss	0		0		0	0
Income tax benefit	743,706		22,046		930,641	959,239
Net Income (Loss) Attributable to Common Stockholders	(2,887,567)		(3,322,390)		(3,610,076)	(5,893,903)
Segment adjusted EBITDA	(1,074,972)		(5,330,623)		(2,141,738)	(6,877,615)
Capital expenditures	0		250,000		0	250,000
Accounts receivable, net	0				0		0
Goodwill	0				0		0
Total assets	121,407,603				121,407,603		130,635,201
GIG [Member] \| Operating Segments [Member]
Operating Revenues	6,525,514		5,822,598		13,158,398	10,864,375
Cost of Revenues	3,548,719		2,255,664		6,412,394	4,162,585
Gross Margin	2,976,795		3,566,934		6,746,004	6,701,790
Employee costs	2,277,747		1,958,337		4,784,403	3,812,721
Professional fees	117,600		179,817		216,015	350,177
General and administrative	795,365		638,653		1,652,532	1,234,278
Depreciation	54,121		44,764		96,817	88,614
Amortization	40,061		40,061		80,123	80,123
Accretion	0		0		0	0
Loss on disposition of assets	0		0		0	0
Total expenses	3,284,894		2,861,632		6,829,890	5,565,913
Segment (Loss) Income from Operations	(308,099)		705,302		(83,886)	1,135,877
Interest expense	0		0		0	0
Interest and dividend income	0		0		0	0
Equity in income (loss) of unconsolidated affiliates	1,089,544		0		1,253,002	0
Other investment income (loss)	38,052		(44,970)		320,736	207,710
Noncontrolling interest in subsidiary loss	0		0		0	0
Income tax benefit	0		0		0	0
Net Income (Loss) Attributable to Common Stockholders	819,497		660,332		1,489,852	1,343,587
Segment adjusted EBITDA	(213,917)		790,127		93,054	1,304,614
Capital expenditures	0		18,259		0	28,951
Accounts receivable, net	8,001,320				8,001,320		7,224,005
Goodwill	11,325,138				11,325,138		11,325,138
Total assets	102,433,266				102,433,266		86,670,669
LMH [Member] \| Operating Segments [Member]
Operating Revenues	11,440,033		11,437,468		22,204,508	22,134,128
Cost of Revenues	3,702,731		3,880,807		7,546,865	7,671,441
Gross Margin	7,737,302		7,556,661		14,657,643	14,462,687
Employee costs	2,136,331		1,918,753		4,362,446	3,787,399
Professional fees	62,636		62,758		124,864	142,675
General and administrative	1,058,984		959,686		2,048,315	1,969,263
Depreciation	1,323,798		1,281,057		2,613,564	2,551,766
Amortization	971,309		970,746		1,933,579	1,940,571
Accretion	50,801		50,968		101,381	101,936
Loss on disposition of assets	(92,492)		(106,011)		(18,557)	47,441
Total expenses	5,511,367		5,137,957		11,165,592	10,541,051
Segment (Loss) Income from Operations	2,225,935		2,418,704		3,492,051	3,921,636
Interest expense	(421,754)		(364,907)		(844,033)	(639,989)
Interest and dividend income	44,104		24,999		91,128	54,258
Equity in income (loss) of unconsolidated affiliates	0		0		0	0
Other investment income (loss)	0		0		0	0
Noncontrolling interest in subsidiary loss	0		0		0	0
Income tax benefit	0		0		0	0
Net Income (Loss) Attributable to Common Stockholders	1,848,285		2,078,796		2,739,146	3,335,905
Segment adjusted EBITDA	4,479,351		4,615,464		8,122,018	8,563,350
Capital expenditures	652,281		349,196		1,352,051	952,454
Accounts receivable, net	4,085,545				4,085,545		4,132,055
Goodwill	130,903,950				130,903,950		130,903,950
Total assets	255,171,517				255,171,517		260,220,162
BOB [Member] \| Operating Segments [Member]
Operating Revenues	10,233,463		9,787,983		20,553,593	19,471,412
Cost of Revenues	2,315,896		2,475,451		4,689,027	4,973,563
Gross Margin	7,917,567		7,312,532		15,864,566	14,497,849
Employee costs	3,746,738		3,794,486		7,336,163	7,603,356
Professional fees	152,067		341,835		277,949	513,418
General and administrative	1,802,021		1,810,810		3,322,222	3,634,488
Depreciation	2,749,628		2,218,667		5,416,695	4,327,904
Amortization	901,931		848,419		1,769,611	1,725,286
Accretion	3,435		5,166		6,831	6,869
Loss on disposition of assets	16,391		(77,727)		66,180	(34,096)
Total expenses	9,372,211		8,941,656		18,195,651	17,777,225
Segment (Loss) Income from Operations	(1,454,644)		(1,629,124)		(2,331,085)	(3,279,376)
Interest expense	(151,324)		(3,662)		(270,765)	(10,613)
Interest and dividend income	28,545		2,259		45,807	7,294
Equity in income (loss) of unconsolidated affiliates	0		0		0	0
Other investment income (loss)	0		0		0	0
Noncontrolling interest in subsidiary loss	0		0		0	(64,765)
Income tax benefit	0		0		0	0
Net Income (Loss) Attributable to Common Stockholders	(1,577,423)		(1,630,527)		(2,556,043)	(3,347,460)
Segment adjusted EBITDA	2,216,741		1,365,401		4,928,232	2,746,587
Capital expenditures	6,647,495		7,893,890		12,806,315	15,726,028
Accounts receivable, net	976,594				976,594		893,476
Goodwill	39,614,422				39,614,422		39,614,422
Total assets	207,291,439				207,291,439		198,226,268
BOAM [Member] \| Operating Segments [Member]
Operating Revenues	4,660		39,734		17,665	170,599
Cost of Revenues	0		0		0	0
Gross Margin	4,660		39,734		17,665	170,599
Employee costs	0		269,262		0	765,602
Professional fees	142,223		109,455		398,309	337,232
General and administrative	1,919		169,465		34,897	343,180
Depreciation	0		0		0	0
Amortization	0		0		0	0
Accretion	0		0		0	0
Loss on disposition of assets	0		0		0	0
Total expenses	144,142		548,182		433,206	1,446,014
Segment (Loss) Income from Operations	(139,482)		(508,448)		(415,541)	(1,275,415)
Interest expense	0		0		0	0
Interest and dividend income	7,586		76,720		15,641	479,455
Equity in income (loss) of unconsolidated affiliates	0		0		0	0
Other investment income (loss)	(2,640,200)		628,355		(4,659,948)	28,853
Noncontrolling interest in subsidiary loss	2,249,221		(218,057)		4,007,601	285,678
Income tax benefit	0		0		0	0
Net Income (Loss) Attributable to Common Stockholders	(522,875)		(21,430)		(1,052,247)	(481,429)
Segment adjusted EBITDA	(139,482)		(508,448)		(415,541)	(1,275,415)
Capital expenditures	0		$ 0		0	$ 0
Accounts receivable, net	287,076				287,076		184,051
Goodwill	536,626				536,626		536,626
Total assets	$ 44,325,522				$ 44,325,522		$ 52,593,429

Note 15 - Reserves for Losses and Loss Adjustment Expenses - Reserves Balance for Losses and Loss Adjustment Expenses (Details) - USD ($)	6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024
Gross reserve for unpaid losses and loss adjustment expenses, beginning of period	$ 5,873,192	$ 5,733,444
Less: reinsurance recoverable on unpaid losses	1,803,865	3,283,071
Net reserve for unpaid losses and loss adjustment expenses, beginning of period	4,069,327	2,450,373
Provision for losses and LAE claims arising in current year	3,299,396	1,420,332
Provision for losses and LAE claims arising in prior year	(343,003)	(67,229)
Total net losses and loss adjustment expense incurred	2,956,393	1,353,103
Losses and LAE payments for claims arising in current year	1,643,734	454,252
Losses and LAE payments for claims arising in prior years	904,092	268,956
Losses and LAE payments for claims arising in total payments	2,547,826	723,208
Net reserves for unpaid losses and loss adjustment expenses, end of period	4,477,894	3,080,268
Reinsurance recoverable on unpaid losses, net of allowance	2,094,945	2,186,121
Gross reserves for unpaid losses and loss adjustment expenses, end of period	$ 6,572,839	$ 5,266,389

Amount, after valuation allowance, recoverable under reinsurance contracts for losses reported to the ceding insurer but not yet paid and amounts expected for incurred losses and settlement expenses, which have not yet been reported to the ceding insurer.