Note 20 – Subsequent events

Effective upon filing this Form 10-Q, Lori Stansfield will no longer serve as the Company’s Chief Financial Officer. The transition between Ms. Stansfield, a California resident, and the Company, now relocated to Plano, Texas, is amicable, and there are no accounting disagreements. As needed, Ms. Stansfield will continue to provide transition support to the Company to assist with its reporting obligations. Ms. Stansfield will remain a Director and the Treasurer of the Company’s board of directors. Ms. Stansfield continues to be a significant shareholder of the Company.

Because of his employer's acquisition by a prominent public company, effective May 15, 2021, Stan Shaul will no longer be able to serve as a board member and audit committee member of Mentor Capital or any other public company. Mr. Shaul expressed that it was a pleasure to serve as a Director of the Company for over twenty years, since his appointment to the board on November 24, 1998. Mr. Shaul remains a significant shareholder of the Company.