{"filing":{"accession_number":"0001437749-26-020684","cik":"0001494582","ticker":"BOC","company_name":"BOSTON OMAHA Corp","form":"8-K","filing_date":"2026-06-15","report_date":null,"primary_document":"bomn20260615_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1494582/000143774926020684/bomn20260615_8k.htm"},"events":[{"id":11149,"run_id":9772,"accession_number":"0001437749-26-020684","anchor_item_number":"2.03","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"summary":"The filing discloses creation of a direct financial obligation under Item 2.03: FIF Utah received final funding approval for a $11.5M loan and $11.5M grant from USDA's Rural Utilities Service ReConnect Program. Boston Omaha Corporation unconditionally guaranteed the loan, creating a direct contingent liability. While this is a material financing event, it does not fit cleanly into the more specific categories (not a covenant breach, not a dilutive issuance, not M\u0026A activity). The event is material as it represents a significant new debt obligation and guarantee affecting the company's financial position.","company_name":"BOSTON OMAHA Corp","ticker":"BOC","filing_date":"2026-06-15","form":"8-K","submitted_at":null,"items":[{"id":7664,"accession_number":"0001437749-26-020684","item_number":"2.03","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"The filing discloses creation of a direct financial obligation under Item 2.03: FIF Utah received final funding approval for a $11.5M loan and $11.5M grant from USDA's Rural Utilities Service ReConnect Program. Boston Omaha Corporation unconditionally guaranteed the loan, creating a direct contingent liability. While this is a material financing event, it does not fit cleanly into the more specific categories (not a covenant breach, not a dilutive issuance, not M\u0026A activity). The event is material as it represents a significant new debt obligation and guarantee affecting the company's financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-15T21:23:05.993606+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":7664,"accession_number":"0001437749-26-020684","item_number":"2.03","item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"The filing discloses creation of a direct financial obligation under Item 2.03: FIF Utah received final funding approval for a $11.5M loan and $11.5M grant from USDA's Rural Utilities Service ReConnect Program. Boston Omaha Corporation unconditionally guaranteed the loan, creating a direct contingent liability. While this is a material financing event, it does not fit cleanly into the more specific categories (not a covenant breach, not a dilutive issuance, not M\u0026A activity). The event is material as it represents a significant new debt obligation and guarantee affecting the company's financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-15T21:23:05.993606+00:00","company_name":"BOSTON OMAHA Corp","ticker":"BOC","filing_date":"2026-06-15"}]}