BOSTON OMAHA Corp
For the period ended Jun 30, 2026. Filed Aug 13, 2026.
View on SEC.govAbout this filing
A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Jun 30, 2026 · Filed Aug 13, 2026
What changed in Risk Factors?
Read the current filingPrevious report: 10-Q
Period ended 2026-03-31; filed 2026-05-14.
0001437749-26-017053
Item 1A. Risk FactorsCurrent report: 10-Q
Period ended 2026-06-30; filed 2026-08-13.
0001437749-26-027703
Item 1A. Risk FactorsThe baseline is this issuer’s latest earlier reporting period of the same form that was filed before the current report. A previous 10-Q is a different quarter, not a year-over-year comparison. Amendments are excluded.
Compared 2 previous paragraphs and 6 current paragraphs.
1 unchanged; 1 reworded; 4 added; 0 removed; 0 previous and 0 current paragraphs rearranged.
Tables are not compared: 0 previous and 0 current tables excluded. Dates, whitespace, punctuation and numbering changes are ignored; changes to financial figures remain significant.
A changed paragraph is not evidence that risk increased or decreased. An unchanged paragraph does not establish that risk stayed the same.
Added paragraphs (4)
Current report
The receipt of grants and loans by FIF Utah under the ReConnect Program carries significant regulatory, compliance, and financial risks.
Current report
Our subsidiary FIF Utah has been awarded grants of up to $11,484,076 and the right to borrow up to an additional $11,484,076 under the Rural Utilities Service ReConnect Program. Compliance with the terms and conditions of the ReConnect Program requires that we meet milestone reporting and construction completion windows within a five-year mandated timeframe, maintain eligibility under the ReConnect Program and meet specific financial and performance covenants. Obligations of FIF Utah are secured by the grant of a security interest in the assets funded under the ReConnect Program. Any failure to meet these requirements, including failure to complete construction due to delays not within FIF Utah’s control, such as supply chain delays in completing construction, could result in FIF Utah having to repay any loans and return grant money. Boston Omaha is a guarantor of FIF Utah’s obligations.
Current report
Failure to complete the sale of General Indemnity Group to CopperPoint Insurance Company could negatively impact the Company.
Current report
If the proposed sale of General Indemnity Group to CopperPoint Insurance Company is not completed for any reason, there may be various adverse consequences, and the Company may experience negative reactions from the financial markets, as well as from GIG’s customers and employees. For example, the market price of the Company's Class A common stock could decline to the extent that current market prices reflect a market assumption that the proposed sale will be completed. Additionally, the Company has incurred substantial expenses in connection with the negotiation and completion of the transactions contemplated by the proposed sale. If the sale is not consummated, the Company would have paid these expenses without realizing the expected benefits of the sale. The closing of the transaction is also contingent upon approval of the acquisition by the Nebraska Department of Insurance and other conditions to closing. There is no assurance that all conditions to closing will be met. If the Company fails to satisfy the requirements for closing, then the acquisition agreement may be terminated.
Reworded paragraphs (1)
Previous wording
For a list of risk factors, please refer to our Annual Report on Form 10-K for the year ended December 31, 2025, as filed with the SEC on March 30, 2026. There have been no material changes to the risk factors in our Annual Report on Form 10-K for the year ended December 31, 2025.
Current wording
For a list of risk factors, please refer to our Annual Report on Form 10-K for the year ended December 31, 2025, as filed with the SEC on March 30, 2026. Other than the risk factors set forth below, there have been no material changes to the risk factors in our Annual Report on Form 10-K for the year ended December 31, 2025.