{"filings":[{"id":93987,"accession_number":"0001493152-26-018614","cik":1599117,"company_name":"Mentor Capital, Inc.","ticker":"MNTR","form_type":"8-K","filed_at":"2026-04-23T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Mentor Capital replaces auditor: Cherry Bekaert out, M&K CPAS in as of Apr 20","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed Cherry Bekaert LLP as independent accountant on April 20, 2026; board and audit committee approved.","No disagreements or reportable events occurred during Cherry Bekaert's audit of FY2025 financials.","Engaged M&K CPAS, PLLC as new independent registered public accountant, effective immediately.","No prior consultations with M&K CPAS on accounting principles or disagreements before engagement."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":1051634.751445087,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":106014,"accession_number":"0001493152-26-002522","cik":1599117,"company_name":"Mentor Capital, Inc.","ticker":"MNTR","form_type":"8-K","filed_at":"2026-01-16T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Mentor Capital changes independent auditor to Cherry Bekaert after Spicer Jeffries acquisition","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Former auditor Spicer Jeffries relationship ceased Jan 12, 2026 due to acquisition by Cherry Bekaert.","No disagreements or reportable events in fiscal years 2023 and 2024.","Cherry Bekaert appointed as new independent auditor effective Jan 13, 2026.","Spicer Jeffries' audit reports for 2023 and 2024 were unqualified.","Letter from Spicer Jeffries agrees with statements (filed as Exhibit 16.1)."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"market_cap_usd":1051634.751445087,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":226016,"accession_number":"0001493152-24-020408","cik":1599117,"company_name":"Mentor Capital, Inc.","ticker":"MNTR","form_type":"8-K","filed_at":"2024-05-17T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Mentor Capital engages Spicer Jeffries LLP as new independent accountant","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["Audit committee and board unanimously approved engagement effective May 15, 2024.","No prior consultations with Spicer Jeffries on accounting principles or audit opinions before appointment.","No disagreements or reportable events (per Reg S-K Item 304) occurred with former auditor."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":1051634.751445087,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":226015,"accession_number":"0001493152-24-018214","cik":1599117,"company_name":"Mentor Capital, Inc.","ticker":"MNTR","form_type":"8-K","filed_at":"2024-05-08T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Mentor Capital dismisses auditor BF Borgers CPA PC; no disagreements cited","summary_kind":"llm","event_type":"regulatory","confidence":"high","bullets":["Dismissed BF Borgers as independent auditor on May 8, 2024, on Audit Committee recommendation and Board approval.","No disagreements on accounting principles, financial statement disclosure, or audit scope in fiscal 2022 or 2023.","BF Borgers' reports for both years were unqualified except for a going-concern explanatory paragraph on the 2022 financials.","Company requested and received a letter from BF Borgers agreeing with the statements; no successor auditor announced."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":1051634.751445087,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":226014,"accession_number":"0001493152-24-016712","cik":1599117,"company_name":"Mentor Capital, Inc.","ticker":"MNTR","form_type":"8-K","filed_at":"2024-04-26T23:59:59+00:00","items":["5.02","9.01"],"status":"ready","headline":"Director David G. Carlile resigns from board and audit committee; company disagrees with his statements","summary_kind":"llm","event_type":"leadership","confidence":"medium","bullets":["David G. Carlile resigned from Board of Directors and Audit Committee on April 24, 2024 after a board meeting to remove him from Audit Committee.","Carlile delivered a resignation letter on April 25; the company 'substantially disagrees' with its contents.","Annual report was filed without Carlile's signature; he had refused to sign.","Director Lori Stansfield, CPA appointed to Audit Committee on April 24, 2024."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":1051634.751445087,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":262536,"accession_number":"0001493152-23-036697","cik":1599117,"company_name":"Mentor Capital, Inc.","ticker":"MNTR","form_type":"8-K","filed_at":"2023-10-10T23:59:59+00:00","items":["7.01","9.01"],"status":"ready","headline":"Mentor Capital sells 51% Waste Consolidators stake for $5M cash + $1M note; cash alone = 500% of market cap","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Total consideration of $6M: $5M cash received Oct 4, 2023, plus a $1M one-year promissory note.","Mentor’s market cap was $930,000; cash proceeds alone represent 500% of that value.","Book value of the sold interest was approximately $1.64M; the cash payment is ~3x book.","Company plans to redeploy proceeds into classic energy sector (oil, gas, uranium, coal).","Mentor completed its second stock repurchase program in Q2/Q3 2023."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":1051634.751445087,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":298180,"accession_number":"0001493152-23-022558","cik":1599117,"company_name":"Mentor Capital, Inc.","ticker":"MNTR","form_type":"8-K","filed_at":"2023-06-27T23:59:59+00:00","items":["8.01"],"status":"ready","headline":"Mentor Capital extends stock repurchase plan; 255,252 shares remain ($30k max)","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Board authorized continuation of repurchase plan for 255,252 shares until August 6, 2024.","Maximum aggregate repurchase price of $30,000 from cash on hand.","No officers, directors, or control persons may trade during active repurchase period.","Plan conducted under Rule 10b-18 safe harbor; repurchases on open market at prevailing prices."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.35,"calibrated_materiality_score":0.35,"market_cap_usd":1051634.751445087,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":427889,"accession_number":"0001493152-21-019564","cik":1599117,"company_name":"Mentor Capital, Inc.","ticker":"MNTR","form_type":"8-K","filed_at":"2021-08-12T23:59:59+00:00","items":["5.02"],"status":"ready","headline":"Mentor Capital appoints CEO Chet Billingsley as principal financial officer","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Appointment effective August 7, 2021; no additional compensation awarded.","Billingsley, 68, has been CEO and Director since 1994 and Chairman since 2009.","He has served on the Audit Committee since May 6, 2017."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"market_cap_usd":1051634.751445087,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null}],"next_cursor":null}