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Boston Omaha Corporation

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FY2024 Annual Report · Boston Omaha Corporation
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1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
B O S T O N 
O M A H A 
CORPORATION 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2024 Annual Letter 
 
 
 
 

 
2 
 
To the Shareholders of Boston Omaha Corporation: 
 
Calendar 2024 was a good year for our three business segments and the 
management teams at each deserve the credit. 
 
• Our Link Media (“Link”) billboard business grew revenue organically 
by approximately 4%, net income by 21%, adjusted EBITDA1 by 10% 
and free cash flow by double digits which excludes acquisitions or 
other growth investments.   
 
• Boston Omaha Broadband (“BOB”) fiber passings grew by 
approximately 50% and fiber customers by approximately 63% but, 
more importantly, at a cost basis well below our view of the intrinsic 
value of each.  Revenues grew by approximately 11%, net income 
declined by 6% and adjusted EBITDA grew by 99% - though it's 
worth noting that the adjusted EBITDA growth stems from a small 
base so I would not get too excited…yet.  In addition, BOB has 
developed a backlog of advantaged fiber builds, providing a runway 
for additional incremental capital deployment at what we estimate 
as durable, attractive rates of return. 
 
• General Indemnity Group (“GIG”) grew gross written premium 
through United Casualty and Surety Insurance Company (“UCS”) by 
approximately 40%, earned premium by 42%, consolidated net 
income by 32% and adjusted EBITDA by 54%; all while maintaining 
an attractive loss ratio.  In December of 2024, Boston Omaha 
Corporation (“BOC” or “Boston Omaha”) added significant capital to 
our insurance subsidiary’s surplus to support potential future 
growth, more on this in a moment. 
 
Within our other business interests and minority investments the news in 
2024 is also mostly good.   
 
• Sky Harbour Group Corporation (“SKYH” or “Sky Harbour”) again 
added several new land leases to support new hangar locations, and 
raised important equity capital to continue their impressive growth 
 
1 In this letter, we use adjusted EBITDA as a non-GAAP measure.  Our reasons for why we believe this non-GAAP measure 
is helpful to investors and the applicable adjustments to GAAP are spelled out in greater detail under “Non-GAAP 
Measures” starting on page 16.  Adjusted EBITDA is defined as net income (loss) before income tax expense (benefit), 
noncontrolling interest in subsidiary income (loss), interest expense, interest and dividend income, depreciation, 
amortization, accretion, gain or loss on disposition of assets, and other investment income (loss).   

 
3 
 
in what we believe is a high return durable asset.  In our opinion, the 
newly planned locations are of higher economic value than many of 
the past locations, which is a tribute to management.   
 
• Our investments and general partner (“GP”) ownership in real estate 
funds at Boston Omaha Asset Management (“BOAM”) returned to us 
a good amount of capital in 2024 and we expect additional material 
sums over the next year or two.  Our returns on capital in the 
aggregate have been in our view attractive to date and future returns 
appear similar as I write this letter, but future proceeds are of course 
also subject to changes in real estate pricing.  More detail on our 
proceeds to date later in this letter. 
 
• Last year, we reported that Crescent Bank & Trust (“CB&T”) had 
more mixed news due to expected losses on certain vintages of auto 
loans.  As we stand today, those losses have come in better than was 
originally expected.  The bank is on a much-improved path in 2025 
and evolving with the competitive environment.  Next year or even 
by our planned AGM, I should have much more to report.  
Remember, we in no way control CB&T as we are a passive, but 
important, minority shareholder.   
 
 
Capital Allocation 
 
When looking back at 2024, three areas stand out in terms of capital 
allocation.  These are in no particular order: 
 
In December, Boston Omaha moved $19.1mm of capital to our UCS 
insurance subsidiary in the form of Sky Harbour common stock, nearly doubling 
UCS’ surplus and our ability to grow insurance premiums.  We remain excited 
about SKYH’s business and its management.  Whether the stock is held at the 
BOC level or within our insurance subsidiary is of little significance to us from an 
investment standpoint.  With the shares sitting at UCS, we can earn a potential 
future investment return on SKYH just the same, while also using this capital 
contribution of these shares to allow UCS to increase its ability to write 
materially more premium.  The challenge will be strategically growing insurance 
premiums written while maintaining a low loss ratio. 
 

 
4 
 
In 2024, BOB went through some major changes, including but not limited 
to: new leadership, continued operational integration of our four broadband 
subsidiaries, and capital allocation priorities.  The team at BOB has done a great 
job over several years building a backlog of future fiber projects, both general 
overbuilding in less competitive areas but also within what we would call 
advantaged builds (HOA, manufactured home community, and government 
program contracts to name the largest categories).  Our focus and capital within 
broadband, including a new term loan facility for certain BOB subsidiaries (which 
is guaranteed by BOB but not Boston Omaha), will be more focused pursuing 
these advantaged builds until we exhaust our opportunity set within these types 
of projects.  
 
Lastly, we authorized a share repurchase program, which went into effect 
last August and allows us to repurchase up to $20 million shares of our Class A 
common stock.  Our approach will be opportunistic and disciplined: we will only 
buy back shares when we believe they trade significantly below our conservative 
estimate of intrinsic value, and when doing so makes more economic sense than 
deploying capital into our existing businesses or potential acquisitions.  
Repurchases are also dependent on our excess cash availability at any given time.   
 
Shareholders should expect any repurchases to be lumpy in their timing 
because of the above factors, but also subject to volume and other restrictions on 
such a program imposed under federal securities laws and our limitations on 
repurchasing shares during blackout periods.  To date, we have purchased 
approximately 7.5% of the amounts authorized to be repurchased.   
 
****** 
 
Since inception to year-end 2024, management and our board of directors 
believe the intrinsic value of Boston Omaha has grown at a reasonable rate of 
return on a per share basis, the primary metric we focus on.  Scaling our three 
primary businesses took time and capital, which led to lower immediate returns, 
but held the prospect for superior returns in the future as incremental capital is 
invested and each business achieves economy of scale.  Simultaneously to 
building scale in our controlled businesses, we were fortunate to be able to invest 
excess capital at much higher returns opportunistically such as with Dream 
Finders Homes, Sky Harbour (which to date we have sold only a small percentage 
of our ownership), various common stocks, and commercial real estate. 
 
Looking forward, under present conditions, I believe the returns we can 
now obtain internally via incremental capital within our controlled businesses 

 
5 
 
provide attractive optionality that we believe can often beat, on a risk/return 
basis, one-off investment ideas.  Our board and I agree that having this internal 
option on a regular basis can prove valuable over the long term without some of 
the risks inherent in investments in companies which we do not control. 
 
When it comes to the performance of our stock price since inception, that 
is another matter and the news to date has not been great.  However, this is not 
abnormal in our experience.  Stocks at times sell for very high prices relative to 
intrinsic value and at other times large discounts, neither of which we can 
control.  If we are fortunate enough to have excess cash on hand during periods 
of negativity, we have a wonderful additional option for capital in repurchasing 
our shares from willing sellers at an attractive price.  Over time, that option could 
add significant value to the long-term owner as we expect our aggregate earnings 
power to continue to grow.   
   
 
Operating Businesses at Boston Omaha Corporation 
 
Below is a breakout of the net2 assets of our operating businesses at the end 
of each fiscal year. This table includes everything except the investments at 
BOAM, which we break out separately.     
 
($ in millions) 
2024 
2023 
2022 
2021 
2020 
Cash3 
$31.1 
$30.5 
$52.5 
$152.4 
$69.5 
Billboards4 
159.4 
176.4 
176.5 
165.9 
139.2 
Insurance5 
47.9 
36.0 
32.9 
36.1 
34.0 
Broadband4 
180.0 
166.7 
121.4 
51.3 
43.5 
Total 
$418.4 
$409.6 
$383.3 
$405.7 
$286.2 
 
 
2 Assets (excl. cash balances mentioned below in note 2) less liabilities. 
3 Includes short-term U.S. Treasury securities but excludes cash balances held within UCS, our wholly owned 
underwriting business, and at Yellowstone (during 2020 and 2021), a SPAC previously sponsored by a subsidiary of 
Boston Omaha. 
4 Excludes cash balances held within billboard and broadband operations as they are captured in “Cash” as shown above.  
5 Includes cash balances held within UCS, our wholly owned underwriting business.           

 
6 
 
In terms of debt obligations, there are still none at the parent company and 
a modest amount (primarily term debt) at both our billboard business and 
broadband business, which is non-recourse to Boston Omaha.     
 
 
Billboard Operations at Link Media Holdings 
 
In 2024, Link grew revenue organically just over 4% and lowered land 
costs to 18.3% of revenue.  The result was another year of record performance by 
Scott LaFoy and his team.  
 
Below we provide our annual chart of Link’s progress. 
 
($ in millions) 
2024 
2023 
2022 
Revenue     
$45.2 
$42.9 
$39.2 
Land Cost %6   
18.3% 
18.6% 
19.7% 
Overhead %7    
6.4% 
6.7% 
6.6% 
Net Income 
$6.9 
$5.7 
$4.6 
Adjusted EBITDA 
$17.6 
$16.0 
$14.0 
Net Working Capital8 
$1.3 
$2.6 
$1.0 
Tangible PP&E, Net   
$44.1 
$46.9 
$49.4 
 
During the year, Link also converted 6 static faces to digital, purchased 3 
easements, and built 5 new structures which added 12 faces within our markets.  
All three of these items we view as growth investments which will generate 
anywhere from good (in the case of easement purchases) to great (digital 
conversions and new builds) returns on invested capital. 
 
On the acquisition front, we have been far less active over the past two 
years.  One reason is simply fewer tuck-in opportunities have been for sale, 
which are the most accretive acquisitions we could make providing the highest 
 
6 Land lease expense on billboards where we do not own the land as a percentage of revenue. 
7 Overhead is Link Media expenses related to corporate employees, office and software as a percentage of revenue.   
8 Adjusted for current portion of lease liabilities related to ASC 842 implementation and assumes a certain maximum level 
of cash in business for operational purposes. 

 
7 
 
year one free cash flow yield.  A second reason is the opportunity within our 
broadband business where we believe we can earn a higher return on capital over 
a 5-year period through advantaged fiber builds.  Over time, we will never be able 
to control when tuck-in acquisitions are available at reasonable prices.  However, 
advantaged fiber builds sit squarely in front of us and the window for these 
builds is limited.  Once fiber reaches a home or business, that location is no 
longer available to serve and predicting the number of new appealing deals we 
can secure over time can be challenging. 
 
We continue to be big fans of the billboard business and especially our 
roadside asset base coupled with a great management team.  Our days of adding 
to our billboard business via acquisition are not over.   
 
 
Insurance Operations at General Indemnity Group 
 
GIG is our insurance subsidiary that writes one line of business, surety 
bonds, coast to coast.  We are attracted to surety insurance due to its generally 
low loss ratios, short loss exposure durations, and opportunity to grow market 
share through technology, automation, and providing agents and customers 
with a seamless way to book small transactional commercial bonds (which 
positions us to write the larger contract bonds and vice versa).   
 
Here is GIG’s operating performance for the past four years.   
 
($ in millions) 
2024 
2023 
2022 
2021 
Gross Written Premium 
$26.4 
$18.8 
$13.8 
$9.3 
Revenue 
$23.9 
$17.7 
$13.4 
$10.2 
Operating Income 
$2.5 
$1.5 
$1.1 
($0.8) 
Net Income (Loss) 
$2.7 
$2.1 
($2.5) 
$1.9 
Adjusted EBITDA 
$2.8 
$1.8 
$1.4 
($0.6) 
 
 
Calendar 2024 was a record year for GIG across all metrics.  The team 
exceeded the $25mm mark for gross written premium and did so while 

 
8 
 
continuing to grow Operating Income and adjusted EBITDA.  The credit for GIG’s 
success goes entirely to our hard charging management team.  Dave Herman and 
Bob Thomas have done an exceptional job scaling the business to profitability 
while making prudent decisions about the types of business we write.  
 
Think of GIG as a three-legged stool – it required time to grow and stabilize, 
but has now reached scale: 
 
UCS (carrier): Over the past four years, UCS written premium has 
grown from $9.3mm to $26.4mm, while averaging a loss ratio of 
14.6%. In December of 2024, BOC contributed $19.1mm of capital via 
SKYH common stock, which along with net income approximately 
doubled UCS’ surplus to $40.7mm. This additional surplus may lift 
UCS’s T-Listing and financial strength rating, which in turn should help 
to fuel more growth at the company. The team continues to grow 
relationships and develop new sources of premium, and we look 
forward to seeing what they will achieve with the improved capital 
strength and continued momentum. 
 
BOSS Bonds® (agency): In June of 2024, we consolidated the five GIG 
agencies into one entity, which we renamed BOSS Bonds Insurance 
Agency (“BOSS Bonds”). BOSS Bonds has been drawing significant 
attention in the surety marketplace, growing its production by 23% in 
2024. As a surety-only agency and with over 25+ product markets to 
place business for customers, BOSS Bonds has seen growing demand 
from insurance agents across the country to place their surety business. 
With one agency to manage, the focus and momentum for growth has 
never been stronger.   
 
SuretyBonds.Market (technology): Although not a standalone 
business, SuretyBonds.Market (SBM) has emerged as what we believe is 
one of the best technology portal platforms for booking surety bonds in 
the marketplace and has helped to facilitate growth throughout GIG. 
Initially used by BOSS Bonds to help thousands of agents book surety, 
we expanded the capabilities at the end of 2024 to allow UCS to have its 
own commercial bond portal as well. 
 
 
 
 

 
9 
 
Broadband Operations at Boston Omaha Broadband 
 
BOB is the parent company of four wholly owned broadband businesses: 
Utah Broadband (“UBB”), AireBeam (“AB”), InfoWest (“IW”), and Fiber Fast 
Homes (“FFH”).  In 2024, we began providing shareholders with a financial 
supplemental that includes breaking out our broadband businesses into two 
segments: UBB/AB/IW and then FFH separately.   
 
Management believes it is useful to break out our financials in this way 
because FFH is a start-up broadband business solely focused to date on laying 
fiber in newly constructed neighborhoods.  FFH’s fiber builds are completed with 
an HOA contract in place with the neighborhood or in a joint-venture structure 
with a developer.  As a result, this segment consumes capital and incurs 
operating costs in a major way upfront during the build out phase, only showing 
the fruits of those investments over time as homes are constructed and 
customers move in. 
 
Our other three broadband businesses were purchased with an existing 
customer base and already generating cash flow.  All three pursue similar 
contracts as FFH within their geographies, however the bulk of their business is 
retaining and growing their broadband customer footprint while also pursuing 
growth opportunities to expand their fiber networks.  Opportunities that we find 
most attractive are often through deals with existing manufactured home 
communities, developer joint ventures, government program awards to build in 
underserved areas, and/or building within adjacent communities that may have 
inferior broadband technology options to fiber. 
 
Below is an update on progress at UBB/AB/IW: 
 
($ in millions) 
2024 
2023 
2022 
Revenue 
$37.6 
$34.7 
$28.5 
Net Income (Loss)9 
($0.2) 
($1.6) 
$1.8 
Adjusted EBITDA9 
$11.1 
$7.6 
$8.2 
Total Subscribers 
43.6k 
41.4k 
39.2k 
 
9 Includes allocation of broadband parent company overhead expenses. 

 
10 
 
Fiber Subscribers 
12.4k 
8.1k 
4.4k 
Fiber Passings 
31.8k 
22.4k 
13.2k 
 
Important to note, is the 19.4k fiber passings that are not yet customers.   
Although we would love for every passing to become a customer, it is unlikely in 
this segment of our broadband business.  At the same time, we do expect a 
material amount of new customers in addition to the 12.4k that we currently 
have on our already built and paid for fiber, an important fact for shareholders to 
understand as current cash flows may not reflect eventual steady state cash flow 
on our investment. 
 
Last year, I mentioned a mistake we may have made in our fixed wireless 
business where we invested capital to improve our network (less than $3mm) yet 
it was not clear to me that we would get an adequate return.  The jury is still out 
on that and it may be several years before we have a definitive answer.  In my 
opinion, our largest risk in this segment is not the new fiber being laid in 
advantaged builds, but instead a certain portion of our fixed wireless customers 
that reside in areas that could be open to government funded programs to switch 
their service.  We fully intend to pursue these types of government programs 
within our geographies using both fiber and fixed wireless solutions but there is 
no guarantee we will be selected.  
 
Below is an update on progress at FFH: 
 
($ in millions) 
2024 
2023 
2022 
Revenue 
$1.5 
$0.6 
$0.2 
Net Income (Loss)10 
($7.3) 
($5.4) 
($4.1) 
Adjusted EBITDA10 
($5.3) 
($4.7) 
($3.8) 
Fiber Subscribers 
3.3k 
1.5k 
0.5k 
Fiber Passings 
8.1k 
4.2k 
1.7k 
 
 
10 Includes allocation of broadband parent company overhead expenses. 

 
11 
 
 
We believe that the long-term outlook for FFH is better than the figures 
above may imply as we get closer to scale revenue wise and have peaked in 
various expense items.  In this segment, a very large portion of the fiber passings 
that are not yet customers should become subscribers given the nature of the 
deals struck with HOA’s.  Management believes the primary risk in terms of 
returns on our capital is not whether the revenue will show up, but when from a 
time value of money perspective and how low operating costs will be at that time.  
Unfortunately, we have little control over the pace of new home sales or the 
development of new neighborhoods.  Nonetheless, based on the 8.1k advantaged 
fiber passings already built plus our reported backlog of future builds we intend 
to execute, we believe that FFH should generate material free cash flow in the 
future with materially lower operating costs. 
 
  
In last year’s letter, I mentioned some possible mistakes in our FFH 
segment where we completed a small number of projects with decent contracts 
in place, but where we determined that the future lack of ability to get scale in 
these geographies could lead to subpar returns.  On this front, I am disappointed 
to report that these were clearly mistakes and we are not at all likely to obtain a 
return on that capital.  These projects amounted to around $2mm in capital 
investment but also came with operating costs we carried.  Unforced errors are 
hard to swallow, the only silver lining is that these fiber passings could be of 
some value to competitors nearby that have scale in the area.   
 
Now to the good news, the new leadership at BOB and FFH believe we have 
hit peak operating losses at FFH and the fourth quarter figures begin to show that 
to a small extent.  We believe this will become much more apparent in the 
coming year.  It is expensive to carry a multitude of fiber construction projects in 
various geographies all at once, but as long as the project level returns remain 
attractive, scaling makes sense.  It was not all that long ago when GIG was in a 
similar place.   2025 will be an important year for FFH and I look forward to 
reporting to you next year on where we sit from a cash flow standpoint. 
 
****** 
 
Overall, BOB in aggregate is at reasonable scale today and as a result 
incremental capital employed should earn a return in line with project level 
underwriting.  Mistakes will be made, but there is no reason to bypass new 
attractive fiber projects because we have made a mistake in the past.  Our 
expectation is that a project must achieve mid-teens or higher return on invested 
capital before it is approved for development and we now have a longer track 

 
12 
 
record of underwriting accuracy by project type thanks to our leadership headed 
by Max, Butch, and their excellent team.   
 
As to timing of cash flows, I think it is helpful to understand that in the 
case of manufactured home communities or a government program award, cash 
flows start to arrive to some extent within a year or two but may not fully 
develop for longer.  In the case of a greenfield HOA contract with a homebuilder 
or land developer, cash flow can often take anywhere from three to five years 
depending on the pace of development.  Laying fiber is a long-term endeavor, but 
we believe it is worth the wait. 
 
 
Investments at Boston Omaha Asset Management 
 
BOAM is our catch-all for investments we have made over time that we do 
not control, as well as our asset management business.  Below is a breakdown of 
those two segments with the first section showing our aggregate asset base 
according to GAAP and the second section outlining the asset management 
business specifically.  
 
Boston Omaha Asset Management Investments 
 
GAAP asset values as of December 31, 2024:   
 
($ in millions) 
GAAP Value 
Market Value 
Sky Harbour11 
$94.5 
$170.5 
Boston Omaha Build for Rent12 
$5.4 
 
CB&T Holding Corporation 
$19.1 
 
24th Street Asset Management12 
$10.7 
 
Other13 
$3.8 
 
Total BOAM Assets 
$133.5 
 
 
11 Includes 12,401,589 shares of Sky Harbour Class A common stock (of which 1,511,831 shares are held at UCS) and 
7,719,779 warrants to purchase Sky Harbour Class A common stock.  Market value total reflects closing NYSE price of our 
Sky Harbour Class A common stock and warrants as of December 31, 2024. 
12 Includes only BOAM’s invested capital and GP interest. 
13 Includes MyBundle TV, Logic and Breezeway. 

 
13 
 
As mentioned in past letters, we generally won’t provide specific 
commentary on the passive minority holdings in BOAM unless there is 
something new or material of note to report to Boston Omaha shareholders. 
 
Boston Omaha Asset Management Funds 
 
Within asset management, we own the general partner plus have 
investments in the underlying funds of both 24th Street and Boston Omaha Build 
for Rent (“BOBFR”).  The two BORE special purpose entities own commercial real 
estate, and we are the general partner of both but do not have a capital 
investment.   
 
As outlined in last year’s letter, we are winding down this segment over 
time and progress in 2024 on this front lead to distributions to BOAM of 
approximately $18mm during the year as well as significant reductions in 
overhead.  Below is a table listing Boston Omaha’s initial investment in the 
underlying funds and GP, total assets that remain managed, and distributions to 
date.  
 
 
($ in millions) 
BOAM 
Invested 
Capital 
Total Fund 
Assets14 
Our Share of 
Distributions 
to Date 
24th Street Fund I 
$3.0 
$20.1 
$3.9 
24th Street Fund II 
$3.0 
$29.5 
$3.8 
BOBFR 
$15.0 
$11.9 
$9.6 
BORE Hirsch 
- 
$21.7 
- 
BORE Fourth 
- 
$4.4 
- 
General Partner 
$5.1 
 
$3.7 
Total Assets Managed 
 
$87.6 
 
 
Inception to year-end 2024, we have now received approximately $21mm 
in distributions on our overall cost basis of $26.1mm.  Looking forward to 
calendar 2025, we expect additional proceeds from both our investments in 
 
14 As of December 31, 2024. 

 
14 
 
commercial real estate and our general partner profit interest, although the 
amounts and timing will be lumpy and dependent on conditions within the 
commercial real estate sector.   
 
 
Annual Meeting and Closing Remarks 
 
Last year at our AGM, we stated that our plan was to move up the meeting 
to earlier in the year.  After a lot of thought and feedback from shareholders on 
communication timelines, we will instead host our 2025 AGM on August 25th in 
Omaha, NE.  This late summer date allows us to add a mid-year update for 
shareholders, as our second quarter results are generally released in mid-August, 
along with the usual annual update via this letter and our 10-K filing in the 
spring.  We will likely continue with this practice for the years ahead.    
 
The Boston Omaha team thanks you for your continued belief in us and we 
look forward to seeing you in Omaha. 
    
 
 
 
 
March 2025  
 
 
 
 
 
 
Adam K. Peterson 
Chairman of the Board 
Omaha, NE  
 
 
 
 
 
 
 

 
15 
 
Safe Harbor Statement: 
 
This Annual Letter contains forward-looking statements within the meaning of 
the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities 
Act and 21E of the Securities Exchange Act of 1934 regarding the future financial 
performance, business prospects and growth of Boston Omaha Corporation. 
These statements are only predictions based on current assumptions and 
expectations. Any statements in this press release about the Company’s future 
expectations, plans and prospects, including statements about our financing 
strategy, future operations, future financial position and results, market growth, 
total revenue, as well as other statements containing the words "anticipate," 
"believe," "continue," “goal,” “seek, ” "could," "estimate," "expect," "intend," "may," 
"might," "plan," "potential," "predict," "project," "should," "target," "will," or "would" 
and similar expressions, constitute forward-looking statements within the 
meaning of the safe harbor provisions of The Private Securities Litigation Reform 
Act of 1995. The Company may not actually achieve the plans, intentions or 
expectations disclosed in the Company’s forward-looking statements, and you 
should not place undue reliance on the Company’s forward-looking statements. 
Actual results or events could differ materially from the plans, intentions and 
expectations disclosed in the forward-looking statements the Company make as a 
result of a variety of risks and uncertainties, including risks related to the 
Company’s estimates regarding the potential market opportunity for the 
Company’s current and future products and services, the competitive nature of 
the industries in which we conduct our business, general business and economic 
conditions, our ability to acquire suitable businesses, our ability to successfully 
integrate acquired businesses, the effect of a loss of, or financial distress of, any 
reinsurance company which reinsures the Company’s insurance operations, the 
risks associated with our investments in both publicly traded securities and 
privately held businesses, our history of losses and ability to maintain 
profitability in the future, the Company’s expectations regarding the Company’s 
sales, expenses, gross margins and other results of operations, and the other risks 
and uncertainties described in the "Risk Factors" sections of the Company’s public 
filings with the Securities and Exchange Commission (the "SEC") on Form 10-K 
for the year ended December 31, 2024, as amended, as well as other risks and 
uncertainties which may be described in any subsequent quarterly report on 
Form 10-Q filed by the Company and the other reports the Company files with 

 
16 
 
the SEC. Copies of our SEC filings are available on our website at 
www.bostonomaha.com. 
 
In addition, the forward-looking statements included in this letter to 
shareholders represent the Company’s views as of the date hereof. The Company 
anticipates that general economic conditions and subsequent events and 
developments may cause the Company’s views to change. However, while the 
Company may elect to update these forward-looking statements at some point in 
the future, the Company specifically disclaims any obligation to do so. These 
forward-looking statements should not be relied upon as representing the 
Company’s views as of any date subsequent to the date hereof. 
 
Non-GAAP Information: 
 
This letter includes Company financials on an as-reported basis. The Company 
also refers to and presents “Adjusted EBITDA” as the only non-GAAP financial 
measure within this letter, for which additional disclosure is required as a “non-
GAAP” measure within the meaning of Regulation G under the Securities 
Exchange Act of 1934. 
   
The Company’s use of this non-GAAP financial measure includes adjustments 
that reflect how management views our separately reported business segments. 
The Company believes the use of this non-GAAP financial measure provides 
useful supplemental information that enables investors to better compare the 
Company's performance across periods, and management also uses this measure 
internally to assess the operating performance of each of its business segments, 
to assess performance for employee compensation purposes and to decide how to 
allocate resources. However, investors should not consider the use of this non-
GAAP financial measure in isolation from, or as a substitute for, the financial 
information that the Company reports. The Company's earnings releases, 
including its earnings release dated March 28, 2025 for the year ended December 
31, 2024, contain financial measures calculated in accordance with GAAP that 
correspond to the non-GAAP financial measure included in this presentation. The 
Company's earnings releases are available on the Company's website at 
www.investor.bostonomaha.com/news. 

 
17 
 
Reconciliations of the use of this non-GAAP financial measure to the most 
comparable GAAP measure are provided in the appendix to this presentation. 
 
 
 
Disclosure:  
 
Boston Omaha Asset Management (“BOAM”) is the business/trade name for 
certain asset managers that are owned and controlled by Boston Omaha Asset 
Management, LLC, a wholly owned subsidiary of Boston Omaha Corporation. 
These managers currently include 24th Street Asset Management, LLC ("24th 
Street") and BOAM FUND ONE: IM LLC. BOAM FUND ONE: IM LLC manages Fund 
One: Boston Omaha Build for Rent (“BOBFR”). The information contained herein 
Change
2024
2023
#
Net income
6.9
$                      
5.7
$                      
1.2
$                      
Interest expense, net
1.4
                        
1.0
                        
0.5
                        
Depreciation
5.2
                        
5.1
                        
0.1
                        
Amortization
3.9
                        
3.9
                        
(0.0)
                      
Accretion
0.2
                        
0.2
                        
0.0
                        
Loss on disposition of assets
0.1
                        
0.2
                        
(0.1)
                      
Adjusted EBITDA
17.6
$                   
16.0
$                   
1.6
$                      
Change
2024
2023
#
Net loss
(7.4)
$                    
(7.0)
$                    
(0.5)
$                    
Interest expense (income), net
0.0
                        
(0.0)
                      
0.0
                        
Depreciation
9.1
                        
6.8
                        
2.3
                        
Amortization
3.5
                        
3.3
                        
0.2
                        
Accretion
0.0
                        
0.0
                        
(0.0)
                      
Loss (gain) on disposition of assets
0.7
                        
(0.1)
                      
0.8
                        
Noncontrolling interest
-
                        
(0.1)
                      
0.1
                        
Adjusted EBITDA
5.8
$                      
2.9
$                      
2.9
$                      
Change
2024
2023
#
Net income
2.7
$                      
2.1
$                      
0.7
$                      
Depreciation
0.2
                        
0.2
                        
0.0
                        
Amortization
0.2
                        
0.2
                        
0.0
                        
Other investment (income) loss
(0.2)
                      
(0.5)
                      
0.3
                        
Adjusted EBITDA
2.8
$                      
1.8
$                      
1.0
$                      
For the Years
Link Media Outdoor
Ended December 31,
Boston Omaha Broadband
For the Years
Ended December 31,
Ended December 31,
For the Years
General Indemnity Group

 
18 
 
is not an offer to sell, or a solicitation of an offer to purchase any fund managed 
by these entities. Such an offer will be made only by an Offering Memorandum, a 
copy of which is available to qualifying potential investors upon request. 
  
The opinions expressed herein regarding BOAM and its investments are based on 
the views and research of BOAM as of the date of this letter and are subject to 
change. BOAM reserves the right to modify its current investment strategies and 
techniques based on changing market dynamics. It should not be assumed that 
any of the transactions or real estate assets discussed will prove to be profitable, 
or that the decisions we make in the future will be profitable or will equal the 
investment performance of the funds discussed herein. All fund returns, unless 
otherwise notated, are net of expenses, asset management fees, and carried 
interest. Inherent in any investment is the potential for a total loss of the 
investment. There can be no assurance that any fund investor will receive return 
of their capital.