{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-22-028746","form_type":"8-K","ticker":"BOC","cik":"0001494582","company_name":"BOSTON OMAHA Corp","filed_at":"2022-12-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:50.844046+00:00","generated_at":"2026-06-21T07:27:33.747947+00:00","sec_items":["1.01","8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Boston Omaha files $100M ATM equity program; warns of likely impairment on Sky Harbour ($3.03 vs $8.16 carry)","bullets":["ATM program allows sale of up to $100M in Class A common stock through Wells Fargo Securities; proceeds for growth and acquisitions.","Sky Harbour risk factor: carrying value $8.16/share vs closing price $3.03 on Dec 7, 2022; company holds 13,118,474 shares.","If Sky Harbour's stock price does not recover above $8.16 in near-term, likely impairment charge on equity-method investment.","Also holds warrants for 7,719,779 shares at $11.50; if ownership drops below 20% (currently ~23%), mark-to-market volatility in earnings.","ATM program is intended to fund fiber broadband, billboards, insurance, and other acquisitions; no obligation to sell."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-22-028746","json":"https://secwatch.observer/filing/0001437749-22-028746.json","markdown":"https://secwatch.observer/filing/0001437749-22-028746.md","text":"https://secwatch.observer/filing/0001437749-22-028746.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1494582/000143774922028746/0001437749-22-028746-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1494582/000143774922028746/bomn20221208_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T07:27:33.747947+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"aefe4792fd55e5f00a5d5a7b5089300d687bd2b4","claim":"BOSTON OMAHA Corp entered into Sales Agreement with Wells Fargo Securities, LLC valued at up to $100,000,000 (effective 2022-12-08).","evidence_excerpt":"On December 8, 2022, Boston Omaha Corporation (the “Company”), entered into an at-the-market equity offering program (the “ATM Program”) pursuant to a Sales Agreement (the “Sales Agreement”) by and between the Company and Wells Fargo Securities, LLC ( “Wells Fargo Securities”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1494582/000143774922028746/0001437749-22-028746-index.htm","confidence":0.9,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"atm program"},{"label":"Counterparty","value":"Wells Fargo Securities, LLC"},{"label":"Value","value":"up to $100,000,000"},{"label":"Effective","value":"2022-12-08"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}