Note 21 - Subsequent events

Mentor is in the process of reincorporating under the laws of the State of Delaware.  On May 22, 2015, a corporation, named Mentor Capital, Inc. (“Mentor Delaware”) was incorporated in Delaware.  On June 30, 2015, a vote of the holders of the majority of outstanding shares entitled to vote approved an Agreement and Plan of Merger providing for the merger of Mentor with Mentor Delaware and in which Mentor Delaware is the surviving entity.  The final reincorporation of Mentor in Delaware is pending approval by the California and Delaware Secretaries of State.  Current shareholders of Mentor will receive the same number of shares in Mentor Delaware as they own in Mentor.  The number of authorized shares of Mentor Delaware is 75,000,000 common shares and 5,000,000 preferred shares.  Mentor Delaware intends to maintain the same operations as Mentor, including the same directors and officers.