Quarterlytics / Communication Services / Advertising Agencies / Boston Omaha Corporation

Boston Omaha Corporation

bomn · NASDAQ Communication Services
Claim this profile
Ticker bomn
Exchange NASDAQ
Sector Communication Services
Industry Advertising Agencies
Employees 201-500
← All annual reports
FY2016 Annual Report · Boston Omaha Corporation
Sign in to download
Loading PDF…
B O S T O N	
O M A H A	
CORPORATION	

2016 Annual Report	

	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
 
 
To the Shareholders of Boston Omaha Corporation: 

Boston Omaha reported a loss of approximately $3.2mm for calendar year 

2016.  Book value per share, however, grew 6.5% last year.  Since present 
management first took over in early 2015, the company has been recapitalized 
with over $66mm, of which over $44mm has been deployed to date.  During this 
period, book value per share grew from $7.48 to $9.02, as of December 31, 2016.  

It is important to note, that the increase in book value per share to date is 

attributable entirely to stock issued at a premium to book value, which has more 
than offset our reported losses.  Some of these losses are related to amortization 
and non-recurring expenses, and there will be more on that later in this letter.   

As a result, your Co-CEO’s are not taking victory laps for book value 
growth, rather we are keeping our heads down, focused on continuing to 
improve the return on our productive assets, and finding opportunities for our 
excess cash.   

Management Report Card 

In our first annual letter to shareholders last year, we established a 
framework for how we intend to run Boston Omaha and measure management’s 
performance over time.  In this year’s letter, we will review our progress, where 
we have allocated additional capital in 2016, and the economics of our principal 
subsidiaries.  

Boston Omaha’s focused objective remains growing intrinsic value per 

share at an attractive rate, while seeking to maintain an uncompromising 
financial position.  Despite our reported loss, we maintain a rock solid financial 
position while completing a number of acquisitions and expanding into the 
insurance business.   

Intrinsic value may be an unfamiliar concept to some of our newer 
shareholders.  For a brief introduction, we define intrinsic value as the present 
value of the cash that can be generated from a business over its life.  There are a 
number of inputs and assumptions made to arrive at this value and the process 
produces a rough approximation rather than a precise number.  Regardless, it is 

2 

	
	
 
 
 
 
 
 
 
 
 
calculated each time we make a capital allocation decision.  

Let's take a look at where the company’s assets stood at the end of 2016 

and compare those figures with where we stood at year-end 2015: 

(in millions) 
Cash………………………………………. 
Billboards1………………………………. 
Insurance1………………………………. 
Minority and Other Investments*….. 
Total……………………………………… 

         2016 

         2015 

$29.6 
21.4 
13.7 
1.0 
$65.7 

45% 
33% 
21% 
1% 
100% 

$13.2 
9.9 
0.0 
0.7 
$23.8 

55% 
42% 
0% 
3% 
100% 

*Investment in unconsolidated affiliates 

As of December 31, 2016, approximately 55% of our asset base was 
invested primarily in acquired businesses while the remaining 45% was held as 
cash.  These figures are the inverse of where we stood last year even after we 
increased our cash position during 2016 by raising approximately $42mm 
through the sale of our common stock.  In our view, material progress has been 
made. 

Subsequent to year-end 2016, we invested an additional $7.3mm into our 

companies.  The bulk of this investment went to acquire additional billboard 
assets in our markets in Wisconsin and Georgia, while a smaller, but meaningful 
amount, was contributed as additional capital in our insurance subsidiary as part 
of our nationwide expansion.  

Last year at this time, our asset base was funded almost purely via equity 

capital.  After our acquisition of 100% of an insurance company in December 
2016, our asset base remains primarily funded by equity capital, but now has a 
small component of funding provided by various insurance liabilities, each with 
their own financial characteristics.   

Nonetheless, our book value per share growth remains highly dependent 
on the return we achieve on the producing assets, with minimal effect from any 
leverage provided by liabilities.  Over time, we may opportunistically increase the 

1 Excludes cash balances held within billboard and insurance operations, as they are 
captured in “Cash” shown above. 

3 

	
	
  
  
 
 
 
 
 
																																																								
liability side of our balance sheet, in a measured way, if it can be done at a cost, 
duration, and other terms we find attractive. 

At this stage in the company’s growth, a few GAAP reported expenses 

stand out to management as worth some additional discussion.  We point them 
out here so you can come to your own conclusion as to the appropriate way to 
think about these expenses:  

i) 

ii) 

Depreciation and amortization which amounted to $1.6mm; and  

Professional fees which amounted to $1.2mm. 

i)  Depreciation and Amortization 

Our 2016 depreciation expense is primarily tied to the 25 digital 

advertising faces and over 350 billboard structures we owned at year-end.  
Depreciation expense is very real; however, we believe, for several reasons that 
we will detail later in the letter, that our 2016 depreciation expense is somewhat 
higher than our likely annual capital expenditures required over time to 
maintain the productive capabilities of our billboard assets.   

GAAP purchase accounting requires us to take significant amortization 

charges for a number of items related to our acquisitions.  For example, certain 
items like “customer relationships” are required to be amortized and expensed 
after we buy a company, but as managers of the business, those expenses do not 
factor into how we view the business or its performance.   

It is true that relationships matter in many businesses, and, in billboards, 

we have retained our best salespeople, but customers often are attracted to a 
billboard due to its particular characteristics, such as location.  In some 
industries, amortization expense is 100% a real economic expense, or, at a 
minimum, a portion is a real economic expense.  We view nearly all of our 
amortization charge on our current asset base as a non-economic expense.  
However, it is important to note that this could change in the future if our asset 
mix were to also change. 

ii)  Professional Fees 

Our costs characterized as professional fees are, in some cases, ongoing, 

4 

	
	
 
 
 
 
 
 
 
 
 
very real business expenses and in other cases are transactional or one time in 
nature, making their annual amount less predictable, but real nonetheless.   

There are a number of costs associated with maintaining a public company 

and successfully completing 17 acquisitions and investments over a 24-month 
period.  Legal, accounting, and compliance are real and recurring costs, and these 
may increase as the company grows, but we also expect them to decline as a 
percentage of revenues.  We are seeing that trend today, and more importantly, 
they should, at a minimum, be identified on their own so that shareholders, just 
like management, can get a better understanding of how to calculate normalized 
earnings for the business and its operating subsidiaries.  We estimate that far 
more than half of the professional fees we incurred last year were transactional 
in nature as opposed to basic ongoing costs of being a public company. 

Additionally, we believe employee costs are understated.  Our subsidiaries, 

to date, have been run lean in terms of personnel, an outcome we applaud when 
achieved by a company’s management.   

However, it is becoming apparent that to effectively pursue the 

opportunities we see in certain aspects of the businesses we own, we will need to 
find and recruit additional talented individuals to our teams.  We are happy to 
pay for performance and, when it comes to employees, we focus a great deal on 
maximizing alignment of interests and incentives.  If we do our jobs in this 
regard, an additional $1 of employee costs will generate far more than an 
additional recurring $1 of revenue for the company over time.  

To be clear, the additions we are referring to are at the subsidiaries, not at 

corporate headquarters.  Today, there are three executives at the parent 
company, and two of us, for the time being, continue to make the legal minimum 
wage.  That also means that two of us have ‘alligator arms’ when it comes to 
picking up the check (you guess which two).  

Finally, we believe the increase in intrinsic value outpaced the growth in 
book value this year.  The simplest way to think about this from our perspective 
is that we have exchanged cash for productive businesses.  More specifically, 
since present management took over in February of 2015, more than two-thirds 
of the approximately $66mm raised to date has been used to acquire, what we 
believe to be, profitable, long-lived assets capable of generating growing cash 
flows, at an attractive rate, relative to other options generally available to us.  

5 

	
	
 
 
 
 
 
Before we continue, a word of caution – there can be a wide range of 
outcomes as people calculate intrinsic value.  As we said last year, if we are 
generally right about our calculation, it will show up over time in some 
combination of growth in per share book value, earnings power, and/or cash 
flow.  And if we are wrong, there is nowhere to hide; it will show up in the same 
places.  Regardless, we will always tell you honestly how we view our progress 
and results.  

Billboard Operations at Link Media Holdings 

To date, we have invested approximately $16mm in Link Media Holdings 

(“Link Media”) in 2015 and early 2016, purchasing billboard plants and 
operations to enter the Southeast and Wisconsin markets.  In addition, we have 
employed another $9mm on “bolt-on” acquisitions in these same markets.   

Bolt-on acquisitions in our billboard business are important to understand 

because they have the potential to generate revenues at attractive incremental 
margins.  In addition, bolt-ons generally further consolidate our markets, a 
positive for both the newly acquired assets and our previously held assets.  Link 
Media sales professionals can now sell to advertisers from Atlanta, Georgia, down 
Interstate 85, to Montgomery, Alabama.  Our Wisconsin team can expand to 
advertisers outside Door County all the way to Chippewa Falls.   

This past September, at our first annual meeting in Omaha, we detailed 

how we think about an incremental dollar invested using the general economics 
available in occupied non-digital billboards.  Here are those general economics, at 
a 10,000-foot view:  

6 

	
	
 
 
 
 
 
 
 
Billboard Economic Opportunity

$  

Advertising revenue……………… 1.00
Land expense……………………………….
0.25
0.13
Sales cost……………………………………………
Other costs………………………………….0.13
Maintenance capex……………………………0.04
0.45
Economic income………………………….

$ 

Capital requirements:
Net working capital (no inventory which keeps requirements 
somewhat light) 
Tangible PP&E (wood, steel, digital faces, lighting)

Note: Management's estimates of general billboard economics at scale

In management’s view, the billboard economics above exist and can 
endure for a variety of reasons, including, but not limited to, supply restrictions 
on new structures and the low cost of the advertising medium relative to the 
audience reached.  Plenty of competition will emerge over time to attempt to eat 
into these economics, capitalism will see to that.  Nonetheless, we believe a well-
managed and well located billboard plant will continue to earn its economic keep. 

Though supply limitations somewhat restrict new structures (digital or 

static), over-investment in digital conversions could lead to excess supply.  
Simply put, six to eight additional “flips” come as a result of a digital board 
replacing a single static face.  Digital development is a net positive for the 
industry, however, like many good ideas, it can be taken to extremes. 

At year-end 2016, Link Media’s tangible property, plant, and equipment 

(“PP&E”) is listed at approximately $5.6mm and we also have a net investment in 
accounts receivable.  If our billboard revenue were to organically grow over time 
on our current asset base, our investment in accounts receivable would grow 
with revenue, but we would need to invest very little to nothing into growing 
tangible PP&E net of depreciation for many years.  

Earlier in the letter we indicated depreciation expense may not accurately 

reflect the amount and timing of capital expenditures needed in the future, 
especially considering the nature of the billboard business.   

7 

	
	
     
     
     
     
 
 
 
 
 
As a tangible example, the cost of digital faces has come down over time, 

while simultaneously, their useful lives have increased.  A new digital board 
today can be purchased at far less than half the cost of a similar digital board 10 
years ago, and, 10 years ago, the projected average life of a digital billboard was 
seven or eight years.  Today, the estimated life is 10 to 12 years.  Of course, 
anything digital requires some ongoing maintenance even if it has a longer life, 
and some of that maintenance is not included in a warranty/service program. 
However, it appears likely that the cost of new digital faces in the future will 
continue to decline (although at a much less rapid rate) and their quality will 
increase.  Depreciation of our digital faces amounted to over 50% of our 
depreciation expense in 2016. 

Further, the steel and wood component of tangible PP&E certainly needs to 

be replaced over time, but it generally has an exceedingly long physical life and 
the timing on that replacement varies a great deal.  Some of our boards in 
Wisconsin have been around for decades with minimal maintenance 
expenditures.  Yet from an accounting perspective, they may receive full 
depreciation expense before material replacement is needed.  In addition, much 
of the ongoing routine maintenance is actually reflected in the cost of billboard 
revenues, not the depreciation expense, on the income statement. 

Adding it all up, in the short term, it is quite possible the productive 
capacity of our billboards increases, even as our investment in PP&E net of 
depreciation could stay flat or even decline, assuming we do not spend capital on 
growth initiatives such as more digital faces or new billboard structures.  Over 
time, this is likely to even out and eventually the investment in our net tangible 
PP&E may grow at a fairly slow rate, assuming all else remains the same.  

With capital requirements now explained, it is important to note that, on 

average, if you were to look at two similarly sized and located billboard plants 
side by side, most of the basic costs of both plants are likely to be quite similar, 
with the exception often being land expense.  Land expense is one of our largest 
economic costs in the billboard business.  Typically, land costs average in the low 
twenties as a percentage of revenues for many operators, although it depends on 
their locations.  At Link Media this percentage is in the high teens.  

Land expense is a function of history, strategy, regulation and negotiation.  
In many instances, there is no scale benefit at size.  For example, many land leases 

8 

	
	
 
 
 
 
 
in the industry are negotiated on a percentage of revenues, essentially locking in 
gross margin.  At Link Media, we try not to tie input costs to revenue if we believe 
long term growth will come at a satisfactory rate.  Given a land lease can have a 
duration measured in decades and is the primary cost that can differ from board 
to board, we put a lot of focus on this part of the business.   

To summarize our discussion on Link Media’s opportunities, the nature of 
the billboard business has attractive attributes in the amount of cash that can be 
generated relative to invested capital over time.  Owners of Boston Omaha stock 
looking to closely track Link Media’s progress should keep a keen eye on organic 
revenue growth, cash flow margin trend over time, and cash flow generated 
relative to our tangible PP&E investment.  

Link Media acquires billboards with the perspective of a perpetual owner.  

This provides us with a natural advantage because many of the general economic 
factors accrue to owners of these assets over the long-term.  It’s important to note 
that we present the economics, of both the industry and our unconsolidated 
subsidiary, as unlevered.  That is because, to date, we have no debt; however, we 
do believe debt can be used at reasonable levels in the billboard business.   

If thoughtfully deployed, debt may improve good existing economics, but 
debt has the opposite effect if the existing economics are not sound.  Since we do 
not believe adding debt to a capital structure is some sort of managerial 
accomplishment, we will always measure and report our results of operations of 
the billboard plants both leveraged and unleveraged to hold ourselves 
accountable to being good managers of the assets.  

We continue to be in the market for billboard plants.  If you have billboards 

for sale, please give us a call.  Generally, we are looking for billboard plants that 
meet the following criteria: 

●  Plant revenue of $1mm to $8mm annually;  

●  Long-term land lease or ownership; 

●  Billboards located within and around urban centers; and 

●  Prefer salespeople in the existing operation desiring to stay with the plant. 

9 

	
	
 
  
 
 
 
 
 
 
 
 
 
For more information on Link Media, its locations, or just simply if you 

have some advertising that you think will look good on one of our boards, please 
visit www.linkmediaoutdoor.com. 

Insurance Operations at General Indemnity Group 

General Indemnity Group (“GIG”) entered January 2016 as an insurance 

business subsidiary writing $0 of premium.   

We subsequently completed two key acquisitions in 2016: i) The Warnock 
Agency (“Warnock”), a full-service surety-only brokerage that writes commercial 
and contract surety throughout the U.S.; and ii) United Casualty and Surety 
Insurance Company (“UCS”), a Massachusetts surety insurance company.   

As a result, GIG exited December as a business writing over $4.7mm of 
surety premium annually.2  This would put the company at 72nd on the list of top 
100 surety underwriters in the country.3  

Our Warnock transaction put us in partnership with the company’s 

founder, Lamon Warnock, an extremely talented and hardworking insurance 
professional who has created tremendous value for Boston Omaha in his first 
year on the job.  Lamon seized on an opportunity to originate profitable surety 
premium at low cost, and it’s a pleasure to watch him iterate and improve an 
efficient, scalable surety distribution engine that we believe is truly unique in the 
industry.  The Warnock team’s performance to date has set a high bar at GIG, but 
no one has higher expectations than Lamon.  

UCS is a Massachusetts based insurance company which specializes in 
writing only one line of business, surety.  The company owns an enviable 28-year 
underwriting record of writing premium with a pure loss ratio of 1%.  In 
addition, UCS is rated “Excellent” by A.M. Best and is on the United States 

2	This figure includes the results of both Warnock and UCS for all of 2016, although we 
completed the acquisition of Warnock in April 2016 and the acquisition of UCS in December 
2016.	
3 2016 SNL Insurance Statutory Market Share Report, Surety Line of Business. 

10 

	
	
 
 
 
 
 
 
 
																																																								
 
Department of the Treasury Approved Sureties list,4 meaning it is one of 
approximately 100 active entities holding a Certificate of Authority as an 
Acceptable Surety on Federal Bonds. This authority is often referred to in the 
industry as a “T-listing,” and when it comes to bidding on government contracts, 
don’t leave home without it. 

When we acquired UCS, it was approved as a surety insurer in just nine 

states, and nearly all of its premium was historically produced in Massachusetts.  
We are well into our project of filing applications to expand UCS’s authority to all 
50 states and Washington D.C. and have already received approval in a number 
of them.  The first approved expansion application was in Oklahoma (which is OK 
by us).   

It is worthwhile to explain why we have targeted surety as our first line of 

business in GIG.  Last year we stated: 

“The  insurance  risk  we  are  interested  in  taking  will  overwhelmingly  be 
commercial, not personal, charge premiums well in excess of their anticipated 
losses,  and  be  shorter  tail  in  nature,  meaning  our  policies  will  likely  have 
durations around a year or less. There may be instances where we would write 
risk that varied slightly in one way or another, but generally, our current plan is 
to focus on high policy count, low loss limit business.” 

There could be no better description for the surety we write today.  For a 
top down look at why we chose to start with surety, have a look at the 10-year 
average loss ratio for the period ending 2015 in the following lines of property 
and casualty business: 

4 Department of the Treasury, Fiscal Service, (Dept. Circular 570; 2016 Revision) Companies 
Holding Certificates of Authority as Acceptable Sureties on Federal Bonds and as Acceptable 
Reinsuring Companies, Effective July 1, 2016. 

11 

	
	
 
 
 
 
 
																																																								
	
	
Ten Year Average Loss Ratio
Personal auto……………….. 75
Homeowners……………… 71
Commercial multi-peril…… 61
Liability………………………. 69
Commercial auto……………. 71
Workers Comp………………. 79
Surety & Fidelity…………….. 30

Source: A.M. Best

The reason that surety and fidelity enjoy a loss ratio that’s less than half 

that of the industry has to do with two particular attributes of the surety 
business.  

First, the nature of surety is a little different than other lines of insurance, 

in that surety is designed to prevent a loss rather than cover a loss.  

Surety is a tri-party agreement, meaning that a surety company is 
generally guaranteeing a specific performance of the insured, (“Principal”), for a 
third party.  In many cases, the ability of the Principal to stay in business 
demands that there are no claims outstanding on a required surety bond.  The 
Principal often has a real incentive to minimize any claims for which they are 
bonded.  

In addition to this incentive, the surety company has a number of tools at 

its disposal, from taking collateral to replacing the work done by the Principal.  
These help the surety keep the dollar cost of losses down.  

And if surety, on average, is a profitable line for insurance companies, why 
isn’t everyone in the industry chasing surety premium?  To answer that question, 
here is another table:  

12 

	
	
 
 
 
 
 
 
 
2015 Net Premiums Written ($B)
Personal auto…………………….. 200
Homeowners………………………. 83
Commercial multi-peril…………. 74
Liability……………………………. 64
Commercial auto…………………. 21
Workers Comp……………………. 48
6
Surety & Fidelity………………….

Source: A.M. Best

Aspiring vice presidents at the large insurers are not mapping their ascent 

to the top of the corporate ladder by targeting the smallest line of insurance.  In 
general, the competition is the fiercest where the dollars are big.  

At our size, we are less than one tenth of one percent of the surety market 

and made it onto the top 100 underwriters.  Tripling our premium would land us 
solidly in the top 50.  If we are going to hunt for opportunity, in general we prefer 
to go where the crowds aren’t. 

If losses on average are low, then astute readers will naturally wonder why 

prices haven’t declined over time accordingly?  That highlights the second 
attribute of the surety business we find attractive, namely, high distribution 
costs.  

Surety agents command a high commission for sending insurance 
companies valuable premium.  That commission can be more than double the 
cost of other lines of insurance.  

The low dollar premium and the traditionally manual work required to 

produce many types of commercial surety bonds act as another disincentive for 
many producers.  In some classes of bonds, believe it or not, typewriters are still 
required.  These types of surety bonds generally have much lower losses than 
surety as a whole, but they are often neglected due to the simple math that an 
agent would rather get paid 35% on a $10,000 bond than 35% on a $100 bond.  

We are more than happy to relieve agents of their low dollar bond burden.  

There are over ten thousand different surety bonds in our online library, 

13 

	
	
 
 
 
 
 
 
 
 
and we see tremendous opportunity to invest in making a former analog process 
increasingly digital.  General Indemnity is focused on being the low-cost 
producer in this high-cost distribution business.  

Like we did with our other wholly-owned subsidiary, at our first annual 

meeting, we presented our shareholders with a simplified calculation of the 
estimated value of a dollar of surety premium:  

Surety Insurance Economic Opportunity

Net written premium………………………..
1.00
Commission………………………….. 0.35
Loss ratio…………………………..
0.15
Other costs……………………………..0.10
0.40
Economic income…………………………….

$  

$ 

Capital requirements:
Surplus (e.g. NWP to Surplus 1:1 to 2:1)

Note: Management's estimates of targeted insurance economics at scale  

You will notice that this table assumes a loss ratio much lower than the 

previously presented 10-year average, but that is because the 10-year average is 
for the surety industry as a whole.  We are targeting a specific subset of the 
surety business that is far more transactional, smaller dollar, frequently 
recurring, and with generally lower loss ratios.  Remember, 15% is 15 times the 
loss that UCS has experienced on average in its 28-year history. 

As discussed last year, our insurance business is an underwriting and 

distribution operation first, not an investment operation masquerading as an 
insurance company.   

Today GIG has a solid foothold in a highly profitable niche of insurance 

with the flexibility to invest in both its distribution platform and its 
underwriting platform.  Investments in distribution support policy holder 
acquisition and retention, while investments in underwriting may be more in the 
form of additions to surplus.  As mentioned earlier, we have already made 
meaningful contributions of additional capital to UCS in connection with their 
nationwide expansion.  If premium growth necessitates it, we will invest more. 

14 

	
	
 
 
     
     
     
 
 
 
Shareholders making their own assessments of our progress are well 

served, in management’s view, by tracking our growth in premium running 
through both our distribution and underwriting operations relative to capital 
employed, which includes customer acquisition and retention costs in addition 
to the capital needed to support written premium.  

In addition to the organic growth available in our surety businesses, we are 

always interested in hearing from individuals who, for one reason or another, 
may have a profitable insurance business to sell.  Here are some of the criteria of 
what we are looking for: 

●  Retail agencies (distribution) specializing in high policy count/low 

average premium, writing anywhere from $2mm to $50mm in premium 
annually of commercial business; 

●  Insurers (risk bearing) specializing in high policy count/low average 
premium with a high percentage of “minimum” premium business.  
Insurance rate per exposure well above expected loss cost.  Prefer 
commercial lines with insurer surplus of $100mm or less; or 

●  Managing general agencies (underwriting/distribution) with established 
profitable niche books of business, from $2mm to $50mm in premium 
annually. 

If any of these describe an insurance business you own, and you are 

looking for a fair deal and a permanent home for the business, please give us a 
call at (857) 246-9399, or visit us online at www.gi.insure.  Mike Scholl continues 
to do a tremendous job managing General Indemnity and he would love to hear 
from you.    

Real Estate & Real Estate Services Operations 

Last year we introduced our minority investment in Logic Commercial 

Real Estate (“Logic”).  Our first purchase of stock in this business was in October 
2015, and when we had the chance to acquire more shares in June of last 
summer, we could not write the check fast enough.  

15 

	
	
 
 
 
 
 
 
 
 
 
 
To recap, Logic is a Nevada based company with operations in property 
management, brokerage, capital markets, and other services.  Logic is run by 
Brendan Keating, who also serves on the Board of Directors of Boston Omaha.  

You will understand our enthusiasm for Brendan and his team by looking 
at what they were able to accomplish in their first full calendar year in business.  

Business line 

2016 

2015* 

Property management………………  1,377,824 SF  684,772 SF 

Brokerage commissions……………. 

$4.9mm 

$1.3mm 

Capital markets loans originated…. 

$6.7mm 

$0 

*Logic commenced operations 8/20/2015, so dollar figures are indicative of partial year 
performance. 

We are long-term partners in Logic with Brendan Keating and intend to be 

there to continue to help grow Logic through future real estate cycles.  The 
business lines in Logic are highly complementary and give the company visibility 
and opportunity throughout all parts of the real estate cycle.  If we are lucky, 
there will be many additional opportunities for Logic to utilize additional capital 
from Boston Omaha in the coming years in a host of ways. 

Logic, like Link Media and GIG, is looking for more opportunities to grow 
with like-minded individuals in the commercial real estate business.  If you are 
looking to sell all or a portion of your real estate services business, or see an 
opportunity to do business with Logic, head to www.logicCRE.com or contact 
Brendan directly at 702-954-4108, or bkeating@logicCRE.com.  

For the right operator, Logic is a wonderful long-term partner that can add 

real business value through efficiencies, relationships, access to capital and 
experience in various business lines.   

Below are Logic’s general criteria for acquisitions: 

●  Operating in a metro area with a population greater than 500,000; 

●  Prefer both a property management and brokerage division; and 

16 

	
	
 
 
 
 
 
 
 
 
 
 
 
 
●  Prefer management to stay and operate with skin in the game. 

Operational Updates 

Last year we told shareholders that we intended to have our shares listed.  
In September we became listed on the OTCQX under the ticker BOMN.  We hope 
our shareholders hold our stock forever; however, we also realize that in 
exchange for long-term capital, there needs to be a market for the shares.  Listing 
on the OTCQX was a first step to keeping that promise to our shareholders.  Over 
time, trading volume for our stock will likely increase in activity. 

Also, as of November, Boston Omaha completed its registration under the 

Securities Exchange Act of 1934.  Since 2012, the company has been registered 
under the 1933 Securities Act.  For shareholders who purchased stock in our 
most recent Regulation D offering in the first half of 2016, please keep an eye out 
for communications from the company on how to have legends removed from 
your restricted shares.  Boston Omaha continues to file quarterly and annual 
financial statements on a timely basis with the SEC.  These filings are available 
through our website, www.bostonomaha.com, and on the SEC’s website, 
www.sec.gov.  

You should not consider this to be legal advice in any way and always 
consult your own attorney and advisors before buying or selling any shares, 
consistent with what is indicated in our subscription documents.  

A Review of Our Framework for The Road Ahead 

You are more likely to be hit by lightning with a winning lottery ticket in 

your pocket than to catch us making quarterly or annual earnings forecasts.  
What we will do is discuss the business in detail and how we think about it as 
managers.  As we did last year, we will talk about our decision-making 
framework.  

●  Get incentives right – Always focused on improving alignment of interests.  

●  Decentralization – Once incentivized correctly, the right manager excels in 

this environment.  

17 

	
	
 
 
 
 
 
 
 
 
 
 
●  Long-term thinking – Our preferred holding period is forever, and so we 
focus on businesses that are likely to be around for as much of that time 
period as possible. 

●  Focus on cash – We generally want businesses that will send a lot of cash to 

the parent company.  The more the better.  

●  Partnership – Our directors are all investors in Boston Omaha and seek to 

align our interests with those of our shareholders. 

In addition to the acquisition criteria discussed in our billboard, insurance, 

and commercial real estate services businesses, we are also interested in looking 
at other potential opportunities that have the following:  

●  Demonstrated consistent earning power over time;   

●  Durability of competitive position over time is the single most 

important attribute to us; 

●  Attractive pretax return on equity capital; 

●  Annual pretax earnings greater than $1mm; and 

●  A stated offering price. 

Boston Omaha offers many advantages to someone looking to sell their 

business, including, but not limited to, a strong and liquid financial position, an 
ability to generate cash from diverse sources, and an ability to move capital 
efficiently to invest in its businesses.   

These opportunities exist because of our permanent capital base, structure, 

and general philosophy of investing capital for the long-term.   

If you are a business owner reading this letter and you are interested in 

selling your business, please give us a call at (857) 256-0079, or drop us a line at 
www.bostonomaha.com.   

18 

	
	
 
 
 
 
 
 
 
 
 
 
 
 
Annual Meeting and Closing Remarks 

We hope you have enjoyed reading our second annual letter.  If we did a 

good job, we have successfully reported our progress since the last annual letter 
and reaffirmed the framework that guides our activities every day. 

We thoroughly enjoyed our first meeting of our shareholders this past 

September in Omaha.  For the 40 or so brave souls who made the trip, we hope 
you enjoyed it too.  

This year we plan to alternate locations to Boston and will provide details 

in the proxy materials, as well as online.  It is a little harder to schedule a meeting 
in Boston around all the World Championship parades, but we will do our best to 
find a time when the city is accessible.  Our entire management team, both of the 
parent company and of the subsidiaries, will be present and available, and we 
look forward to having the chance to meet current and new shareholders who 
attend in person.    

Thank you for your investment in Boston Omaha Corporation.  

Adam K. Peterson   
Co-Chairman of the Board 
Omaha, NE   

Alex B. Rozek 
Co-Chairman of the Board 
Boston, MA 

19