# EDGAR Filing Document

**Accession Number:** 0001494582
**File Stem:** 0001437749-25-020922
**Filing Date:** 2025-6
**Character Count:** 15142
**Document Hash:** da7e9d931fd791b3d0a26b9958f77454
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-25-020922.hdr.sgml**: 20250620

**ACCESSION NUMBER**: 0001437749-25-020922

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 17

**CONFORMED PERIOD OF REPORT**: 20250618

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Other Events

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20250620

**DATE AS OF CHANGE**: 20250620

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BOSTON OMAHA Corp
- **CENTRAL INDEX KEY:** 0001494582
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE OPERATORS (NO DEVELOPERS) & LESSORS [6510]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 270788438
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-38113
- **FILM NUMBER:** 251061804

**BUSINESS ADDRESS:**
- **STREET 1:** 1601 DODGE STREET
- **STREET 2:** SUITE 3300
- **CITY:** OMAHA
- **STATE:** NE
- **ZIP:** 68102
- **BUSINESS PHONE:** 857-256-0079

**MAIL ADDRESS:**
- **STREET 1:** 1601 DODGE STREET
- **STREET 2:** SUITE 3300
- **CITY:** OMAHA
- **STATE:** NE
- **ZIP:** 68102

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** REO PLUS, INC.
- **DATE OF NAME CHANGE:** 20100618

?xml version='1.0' encoding='ASCII'? bomn20250530c_8k.htm

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 8-K**

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): (June 18, 2025)

---

| | | |
|:---|:---|:---|
| **BOSTON OMAHA CORPORATION** | **BOSTON OMAHA CORPORATION** | **BOSTON OMAHA CORPORATION** |
| (Exact name of registrant as specified in its Charter) | (Exact name of registrant as specified in its Charter) | (Exact name of registrant as specified in its Charter) |
| **Delaware** | **001-38113** | **27-0788438** |
| (State or other jurisdiction of Incorporation) | (Commission File Number) | (IRS Employer Identification Number) |
| **1601 Dodge Street, Suite 3300**<br> **Omaha, Nebraska 68102**<br> (Address and telephone number of principal executive offices, including zip code) | **1601 Dodge Street, Suite 3300**<br> **Omaha, Nebraska 68102**<br> (Address and telephone number of principal executive offices, including zip code) | **1601 Dodge Street, Suite 3300**<br> **Omaha, Nebraska 68102**<br> (Address and telephone number of principal executive offices, including zip code) |
| <br> **(857) 256-0079**<br> (Registrant's telephone number, including area code) | <br> **(857) 256-0079**<br> (Registrant's telephone number, including area code) | <br> **(857) 256-0079**<br> (Registrant's telephone number, including area code) |
| <br> Not Applicable<br> (Former name or address, if changed since last report) | <br> Not Applicable<br> (Former name or address, if changed since last report) | <br> Not Applicable<br> (Former name or address, if changed since last report) |

---

Securities registered under Section 12(b) of the Exchange Act:

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| | | |
|:---|:---|:---|
| Title of Class | Trading Symbol | Name of Exchange on Which Registered |
| Class A common stock,<br> $0.001 par value per share | BOC | The New York Stock Exchange |

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Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of Registrant under any of the following provisions (see General Instruction A.2. below):

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the Securities Exchange Act of 1934.

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

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| | |
|:---|:---|
| **Item 4.01** | **Changes in Registrant's Certifying Accountants** |

---

Item 4.01 Change in Registrant's Certifying Accountant

&nbsp;&nbsp;&nbsp;&nbsp;***(a) Dismissal of Independent Registered Public Accounting Firm***

The Audit Committee (the "Committee") of the Board of Directors of Boston Omaha Corporation (the "Company") conducted a selection process to determine the Company's independent registered public accounting firm for the fiscal year ending December 31, 2025. The Committee solicited proposals from both KPMG LLP ("KPMG"), the Company's independent registered public accounting firm for the fiscal year ended December 31, 2024 and other public accounting firms. As a result of this process, following the review and evaluation of proposals from the participating firms, on June 18, 2025, the Committee approved the appointment of Deloitte & Touche LLP ("Deloitte") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025 and notified KPMG, LLP ("KPMG") of its dismissal as the Company's independent registered public accounting firm, effective as of June 19, 2025.

KPMG's reports on the Company's consolidated financial statements for each of the fiscal years ended December 31, 2024 and December 31, 2023 did not contain any adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

During each of the fiscal years ended December 31, 2024 and December 31, 2023, and the subsequent interim period through June 18, 2025, the date of KPMG's dismissal, there were no "disagreements," as that term is defined in Item 304(a)(1)(iv) of the Securities and Exchange Commission's (the "SEC") Regulation S-K ("Regulation S-K"), between the Company and KPMG on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of KPMG, would have caused KPMG to make reference to the subject matter of the disagreement in its reports on the Company's consolidated financial statements for such years.

There were no "reportable events," as that term is defined in Item 304(a)(1)(v) of Regulation S-K, during either of the fiscal years ended December 31, 2024 or December 31, 2023, and the subsequent interim period through the date of dismissal, except that the Company identified a material weakness in its internal control over financial reporting which pertains to internal controls in connection with our previous accounting for our investment in the 24th Street Funds under Accounting Standards Codification 323, Equity Method and Joint Ventures for fiscal year 2022. As disclosed in Item 9A, Controls and Procedures, of the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (the "2023 Form 10-K"), the Company remediated this material weakness as of December 31, 2023 through the implementation of remediation steps that improved the Company's disclosure controls and procedures and its internal control over financial reporting. Please refer to the disclosure contained in Item 9A, Controls and Procedures of the 2023 Form 10-K for additional information regarding such remediation.

The Audit Committee discussed with KPMG the reportable event described above, and the Company has authorized KPMG to respond fully to the inquiries of Deloitte concerning this reportable event.

In accordance with Item 304(a)(3) of Regulation S-K, the Company provided KPMG with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission ("SEC") and requested that KPMG furnish the Company with a letter addressed to the SEC stating whether KPMG agrees with the above statements in this Item 4.01(a). A copy of KPMG's letter, dated June 20, 2025, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

&nbsp;&nbsp;&nbsp;&nbsp;***(b) Appointment of New Independent Registered Public Accounting Firm***

As described above, on June 18, 2025, the Audit Committee approved the appointment of Deloitte as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025, and interim periods for the remainder of the fiscal year, subject to execution of an engagement letter following completion of Deloitte's customary client acceptance procedures.

During each of the fiscal years ended December 31, 2024 and December 31, 2023, and the subsequent interim period through June 18, 2025, neither the Company nor anyone acting on its behalf has consulted with Deloitte regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's consolidated financial statements, and neither a written report, nor oral advice, was provided to the Company that Deloitte concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue or (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K or a reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.

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| | |
|:---|:---|
| **Item 8.01** | **Other Events** |

---

The Company's 2025 Annual Meeting of Stockholders (the "2025 Annual Meeting") will be August 25, 2025. The meeting will be held at The Salvation Army Omaha Kroc Center – Joyce Mammel Assembly Hall, 2825 Y Street, Omaha, NE 68107. The formal portion of the 2025 Annual Meeting will commence at 10:00 a.m. Central Time and will be held in person with no remote streaming. The 2025 Annual Meeting will occur within 30 days of the anniversary date of the 2024 Annual Meeting, which occurred on September 20, 2024. Additional information regarding the Annual Meeting will be available on the Company's website at www.bostonomaha.com. A copy of the Press Release dated June 20, 2025 announcing the 2025 Annual Meeting is filed as Exhibit 99.1 to this Current Report on Form 8-K.

As previously described in the Company's Annual Report on Form 10-K/A as filed with the Commission on April 30, 2025, Joseph M. Meisinger, who assumed the role of Chief Executive Officer of Boston Omaha Broadband, LLC ("BOB") on a full-time basis in August 2024 has resigned from his additional role as Chief Accounting Officer of the Company to devote his full-time efforts to his role as Chief Executive Officer of BOB. His resignation as the Company's Chief Accounting Officer became effective on June 18, 2025.

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| | |
|:---|:---|
| **Item 9.01** | **Financial Statements And Exhibits** |

---

(d) Exhibits. The Exhibit Index set forth below is incorporated herein by reference.

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **Exhibit**<br> **<u>Number</u>** | **<u>Exhibit Title</u>** |
| 16.1 | [Letter of KPMG LLP to the Securities and Exchange Commission dated June 20, 2025.](ex_832645.htm) |
| 99.1 | [Press Release dated June 20, 2025 Announcing Annual Meeting.](ex_833036.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

---

------

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

---

| | |
|:---|:---|
| BOSTON OMAHA CORPORATION<br> (Registrant) | BOSTON OMAHA CORPORATION<br> (Registrant) |
| By: | /s/ Joshua P. Weisenburger |
|  | Joshua P. Weisenburger, |
|  | Chief Financial Officer |

---

Date: June 20, 2025

## Exhibit 16.1

**Exhibit 16.1**

---

| | | |
|:---|:---|:---|
| ![kpmglogo.jpg](kpmglogo.jpg) | KPMG LLP<br> Suite 300<br> 1212 N. 96th Street<br> Omaha, NE 68114-2274 | Suite 1120 <br> 1248 O Street <br> Lincoln, NE 68508-1493 |

---

June 20, 2025

Securities and Exchange Commission

Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for Boston Omaha Corporation and, under the date of March 28, 2025, we reported on the consolidated financial statements of Boston Omaha Corporation as of and for the years ended December 31, 2024 and 2023. On June 19, 2025, we were dismissed.

We have read Boston Omaha Corporation's statements included under Item 4.01 of its Form 8-K dated June 20, 2025, and we agree with such statements, except that we are not in a position to agree or disagree with the Company's statements in item 4.01(b).

Very truly yours,

![kpmgsig.jpg](kpmgsig.jpg)

KPMG LLP, a Delaware limited liability partnership and a member firm of

the KPMG global organization of independent member firms affiliated with

KPMG International Limited, a private English company limited by guarantee.

## Exhibit 99.1

**Exhibit 99.1**

**Boston Omaha Corporation Announces Date for 2025 Annual Meeting of Stockholders**

Omaha, Nebraska (Business Wire) June 20, 2025

Boston Omaha Corporation (NYSE: BOC) (the "Company") announced today that the date of its 2025 Annual Meeting of Stockholders (the "2025 Annual Meeting") will be August 25, 2025. The meeting will be held at The Salvation Army Omaha Kroc Center – Joyce Mammel Assembly Hall, 2825 Y Street, Omaha, NE 68107. The formal portion of the 2025 Annual Meeting will commence at 10:00 a.m. Central Time and will be held in person with no remote streaming.

As the 2025 Annual Meeting will be held within 30 days from the anniversary date of the Company's 2024 Annual Meeting, the deadlines set forth in the Company's definitive proxy statement filed with the U.S. Securities and Exchange Commission (the "SEC") on August 2, 2024 remain in effect for stockholder proposals and director nominations.

If you plan to attend this year's meeting, please RSVP at our event page: Boston Omaha 2025 Annual Shareholder Meeting

**Boston Omaha Corporation**

Boston Omaha Corporation is a public holding company with four majority owned businesses engaged in outdoor advertising, broadband telecommunications services, surety insurance and asset management.

Our investor relations website, investor.bostonomaha.com, serves as a comprehensive resource for investors. We strongly encourage its use for easy access to information about the Company. We promptly make available on this website, free of charge, the reports that we file or furnish with the SEC, corporate governance information, and select press releases, which may contain material information about us, and you may subscribe to be notified of new information posted to this site.

Boston Omaha Corporation

Josh Weisenburger, 402-210-2633

contact@bostonomaha.com