Company: MNTR
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001620
Chunk: 711

Company: Mentor Capital, Inc.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 5
Chunk 711
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 the engagement letter with respect to audit, tax, and review services. Other fees are subject to pre-approval by the
Board or, in the period between meetings, by a designated member of the Board. Any such approval by the designated member is disclosed
to the entire Board at the next meeting. The audit and tax fees paid to the auditors with respect to 2024 and 2023 were pre-approved
by the entire Board and our Audit Committee Chair.

39

PART
IV

Item
15. Exhibits, Financial Statement Schedules

Financial
Statements

The
Company is filing the following financial statements with this Annual Report on Form 10-K:

    ●
    Report
    of Independent Registered Public Accounting Firm (PCAOB ID: 349)

    ●
    Consolidated Balance Sheets as of December 31, 2024 and 2023

    ●
    Consolidated Income Statements for the years ended December 31, 2024 and 2023

    ●
    Consolidated Statements of Changes in Shareholders’ Equity (Deficit) for the years ended December 31, 2024 and 2023

    ●
    Consolidated Statements of Cash Flows for the years ended December 31, 2024 and 2023

    ●
    Notes to the Financial Statements

Item
16. Form 10–K Summary.

None.

Exhibits

The
following exhibits are filed as part of this report:

    Exhibit
    Number
     
    Description
  
    3.1
     
    Amended and Restated Certificate of Incorporation of the Company (Incorporated by reference to Mentor’s Definitive Information Statement on Schedule 14C filed with the SEC on July 10, 2015).

    3.2
     
    Bylaws of the Company (Incorporated by reference to Mentor’s Definitive Information Statement on Schedule 14C filed with the SEC on July 10, 2015).

    4.1
     
    Instrument Defining Rights of Security Holders. (A copy of our Bankruptcy Plan of Reorganization, including Mentor’s Sixth Amended Disclosure Statement, incorporated by reference to Exhibit 4 of our Registration Statement on Form 10, filed with the SEC on November 19, 2014.)

    4.2
     
    Description of assumed warrants to purchase shares of Mentor’s Common Stock (Incorporated by reference