To obtain the final coordinates to locate the cache, follow these steps using information that can be found at the covered bridge.
For the North coordinates, take the year the Lions Club founded the park and subtract the year the bridge was built then add 7. Add this number to the last three digits of the posted coordinates.
For the West coordinates, take the year the bridge was restored and subtract the year the flood carried the bridge downstream then add the length of the bridge and subtract 17. Add this number to the last three digits of the posted coordinates.

The Matthews Covered Bridge, also known as the Cumberland Covered Bridge, crosses the Mississinewa River in Section 3, Township 22 North, and Range 9 East, on County Road South 990 East, near Front Street on the east edge of Matthews, Grant County. This bridge is the centerpiece of the town's annual festival and draws thousands of people every year.
Note: Recent trimming of the trees has not affected this cache. Also, do not believe that poison ivy is a factor if retrieving the cache from the determined coordinates.