Desert Hawk Gold (DHGC) POS AM 20 Apr 21 Prospectus update (post-effective amendment) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	Desert Hawk Gold Corp.
Entity Central Index Key	0001168081
Amendment Flag	true
Amendment Description	Desert Hawk Gold Corp., a Nevada corporation (the “Company”) filed a registration statement with the Securities and Exchange Commission (the “SEC”) on Form S-1 (Registration number 333-236398) which was declared effective by the SEC on April 14, 2020 (the “Form S-1”). This Post-Effective Amendment No. 1 to Form S-1 (“Post-Effective Amendment”) contains an updated prospectus. This Post-Effective Amendment is being filed by the Company (i) to include the Company’s audited financial statements for the year ended December 31, 2020, (ii) to update the corresponding discussion of such financial information contained in the section “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and other sections of the prospectus, and (iii) to update certain other information in the prospectus, including business activities since the effective date of the Form S-1 as reflected in the Company’s annual report on Form 10-K for the year ended December 31, 2020, as filed with the SEC on April 19, 2021. All filing fees payable in connection with the registration of the securities registered by the Form S-1 were paid by the Registrant at the time of the initial filing of the Form S-1.
Document Type	POS AM
Document Period End Date	Dec. 31, 2020
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Incorporation State Country Code	NV

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2020	Dec. 31, 2019
CURRENT ASSETS
Cash	$ 173,287	$ 2,116,432
Inventories (Note 5)	5,341,997	4,333,682
Prepaid expenses and other current assets	18,713	181,030
Total Current Assets	5,533,997	6,631,144
INVENTORIES (Note 5)	1,505,020
PROPERTY AND EQUIPMENT, net (Note 6)	5,389,660	5,287,515
MINERAL PROPERTIES AND INTERESTS, net (Note 7)	3,785,868	3,729,637
RECLAMATION BONDS (Note 4)	758,011	759,351
TOTAL ASSETS	16,972,556	16,407,647
CURRENT LIABILITIES
Accounts payable and accrued expenses	1,470,700	400,807
Royalties and upside participation payable (Note 3)	787,162	36,074
Accrued liabilities-officer and other wages (Notes 17 and 20)	71,697
Notes payable - equipment, current portion (Note 11)	981,759	1,302,239
Prepaid forward gold contract liability, current portion (Note 3)	3,336,618	189,351
Settlement of consulting contract payable (Note 14)	200,000	200,000
Total Current Liabilities	6,847,936	2,128,471
LONG-TERM LIABILITIES
Notes payable - equipment (Note 11)	226,427
Asset retirement obligation (Note 13)	1,233,514	826,637
Prepaid forward gold contract liability (Note 3)	10,263,382	13,410,649
Total long-term liabilities	11,723,323	14,237,286
TOTAL LIABILITIES	18,571,259	16,365,757
COMMITMENTS AND CONTINGENCIES (Note 20)
STOCKHOLDERS' EQUITY (DEFICIT) (Note 15)
Preferred stock, $0.001 par value, 10,000,000 shares authorized; none issued or outstanding
Common stock, $0.001 par value, 100,000,000 shares authorized; 26,831,603 and 26,631,603 shares issued and outstanding	26,833	26,633
Additional paid-in capital	9,666,275	9,466,475
Accumulated deficit	(11,291,811)	(9,451,218)
Total Stockholders' Equity (Deficit)	(1,598,703)	41,890
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 16,972,556	$ 16,407,647

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	26,831,603	26,631,603
Common stock, shares outstanding	26,831,603	26,631,603

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
REVENUE:
Concentrate sales	$ 5,341,997	$ 851,661
Processing income	132,110
Total revenue	5,474,107	851,661
EXPENSES:
General project costs	4,493,260	589,329
Processing costs	46,409
Depreciation and amortization	1,255,897	1,201,197
Other operating costs	686,673	333,389
Consulting expense	89,898	528,817
Exploration expense	342,350	99,761
Officers and directors fees	338,500	340,590
Legal and professional	118,908	184,679
General and administrative	293,343	231,308
Loss on disposal of equipment	162	51,950
Total expenses	7,665,400	3,561,020
OPERATING LOSS	(2,191,293)	(2,709,359)
OTHER INCOME (EXPENSE)
Interest and other income	4,198	6,032
Interest expense - equipment financing	(84,629)	(46,415)
Interest expense - other	(32,366)	(34,794)
Loss on settlement of consulting contract (Note 14)		(900,000)
Loss on settlement of redeemable stock (Note 20)		(63,094)
Financing expense		(28,663)
Gain on forgiveness of CARES Act Loan (Note 12)	463,497
Total other income (expense)	350,700	(1,066,934)
INCOME (LOSS) BEFORE INCOME TAXES	(1,840,593)	(3,776,293)
INCOME TAXES
NET INCOME (LOSS)	$ (1,840,593)	$ (3,776,293)
BASIC AND DILUTED NET INCOME (LOSS) PER SHARE	$ (0.07)	$ (0.15)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING-BASIC AND DILUTED	26,723,953	25,591,877

Statements of Stockholders' Equ

Statements of Stockholders' Equity (Deficit) - USD ($)	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2018	$ 20,753	$ 7,120,355	$ (5,674,925)	$ 1,466,183
Balance, shares at Dec. 31, 2018	20,881,603
Common stock issued in connection with acquiring mineral properties and interests (Note 7)	$ 5,500	2,194,500		2,200,000
Common stock issued in connection with acquiring mineral properties and interests (Note 7), shares	5,500,000
Common stock issued in connection with settlement of consulting contract (Note 14)	$ 250	99,750		100,000
Common stock issued in connection with settlement of consulting contract (Note 14), shares	250,000
Common stock released in settlement of redeemable stock	$ 130	51,870		52,000
Net loss			(3,776,293)	(3,776,293)
Balance at Dec. 31, 2019	$ 26,633	9,466,475	(9,451,218)	41,890
Balance, Shares at Dec. 31, 2019	26,631,603
Common stock issued for cash at $1.00 per share	$ 200	199,800		200,000
Common stock issued for cash at $1.00 per share, shares	200,000
Net loss			(1,840,593)	(1,840,593)
Balance at Dec. 31, 2020	$ 26,833	$ 9,666,275	$ (11,291,811)	$ (1,598,703)
Balance, Shares at Dec. 31, 2020	26,831,603

Statements of Stockholders' E_2

Statements of Stockholders' Equity (Deficit) (Parenthetical)	12 Months Ended
	Dec. 31, 2020$ / shares
Statement of Stockholders' Equity [Abstract]
Common stock issued for cash, per share	$ 1

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (1,840,593)	$ (3,776,293)
Adjustments to reconcile net loss to net cash used by operating activities:
Depreciation and amortization	1,255,897	1,196,489
Adjustment to inventory	(204,127)	870,085
Accretion of asset retirement obligation	92,514	74,692
Gain on settlement of asset retirement obligation		(17,120)
Loss on disposal of equipment	162	51,950
Common stock issued for consulting contract settlement		100,000
Common stock issued for settlement of redeemable stock		52,000
Gain on forgiveness of CARES Act Loan (Note 12)	(463,497)
Changes in operating assets and liabilities:
Inventories	(2,309,208)	(4,010,426)
Prepaid expenses and other current assets	162,317	(140,555)
Accounts payable and accrued expenses	1,069,893	(252,088)
Royalties and upside participation payable (Note 3)	751,088	36,074
Accrued liabilities-officer and other wages (Notes 17 and 20)	71,697	(922,039)
Interest payable - related parties		(463,993)
Settlement of consulting contract payable		200,000
Net cash used by operating activities	(1,413,857)	(7,001,224)
CASH FLOWS FROM INVESTING ACTIVITIES:
Additions to property and equipment	(652,422)	(794,361)
Additions to mineral properties and interests (Note 7)		(1,150,000)
(Additions) refunds to reclamation bonds	1,340	(48,863)
Net cash used by investing activities	(651,082)	(1,993,224)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock	200,000
Proceeds from prepaid forward gold contract liability, net (Note 3)		13,600,000
Proceeds from short-term notes payable - related parties		91,680
Proceeds from CARES Act Loan (Note 12)	463,497
Payment of obligation under capital lease - related party		(69,562)
Payment of notes payable - equipment	(541,703)	(829,274)
Payment of short term note payable - related parties		(340,680)
Payment of convertible debt - related parties		(1,350,000)
Net cash provided (used) by financing activities	121,794	11,102,164
NET INCREASE (DECREASE) IN CASH	(1,943,145)	2,107,716
CASH, BEGINNING OF YEAR	2,116,432	8,716
CASH, END OF YEAR	173,287	2,116,432
SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid for interest	91,301	545,202
NON-CASH FINANCING AND INVESTING ACTIVITIES:
Equipment acquired with notes payable - equipment (Note 11)	447,650	1,807,402
Common stock issued for mineral properties and interests (Note 7)		$ 2,200,000

Organization and Description of

Organization and Description of Business	12 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	Desert Hawk Gold Corp. (the "Company"), a Nevada Corporation, was incorporated on November 5, 1957. The Company commenced its current mining activities on May 1, 2009. During the year ended December 31, 2009, the Company entered into Joint Venture Agreements with the Clifton Mining Company ("Clifton"), the Woodman Mining Company and the Moeller Family Trust for the lease of certain of their property interests in the Gold Hill Mining District of Utah. In 2011, the Company entered into an agreement with DMRJ Group, (a Platinum Partners related entity), which allowed for long term funding of the Kiewit project and helped to provide cash flow for operations during the period from 2009 until 2014 while the permitting process was ongoing. The final permit needed to begin development of the Kiewit property was received in January 2014 and development began in February 2014. Construction at the site was substantially complete at September 30, 2014. Revenue from the heap leach operation began in October 2014 with the first sales of gold concentrate.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies of the Company is presented to assist in understanding the Company's financial statements. The financial statements and notes are representations of the Company's management, which is responsible for their integrity and objectivity. These accounting policies conform to generally accepted accounting principles used in the United States of America ("U.S. GAAP") and have been consistently applied in the preparation of the financial statements. Accounting Method The Company's financial statements are prepared using the accrual basis of accounting in accordance with U.S. GAAP. Accounting for Stock Options and Stock Awards Granted to Employees and Nonemployees All transactions in which goods or services are received for the issuance of shares of the Company's common stock or options to purchase shares of common stock are accounted for based on the fair value of the equity award issued. The Company estimates the fair value of stock-based compensation using the Black-Scholes model, which requires the input of some subjective assumptions. These assumptions include estimating the length of time employees will retain their vested stock options before exercising them ("expected life"), the estimated volatility of the Company's common stock price over the expected term ("volatility"), the risk-free interest rate and the dividend yield. Changes in the subjective assumptions can materially affect the estimate of the fair value of stock-based compensation. Risks and Uncertainties As a mining company, the revenue, profitability and future rate of growth of the Company are substantially dependent on the prevailing prices for gold and silver. The prices of these metals are volatile and affected by many factors beyond the Company's control, including prevailing interest rates and returns on other asset classes, expectations regarding inflation, speculation, currency values, governmental decisions regarding precious metals stockpiles, global and regional demand and production, political and economic conditions and other factors. A substantial or extended decline in commodity prices could have a material adverse effect on the Company's financial position, results of operations, cash flows, access to capital and the quantities of resources that the Company can economically produce. Further, the carrying value of the Company's property and equipment, net; mining properties and interest, net; inventories and ore on leach pads are particularly sensitive to the outlook for commodity prices. A decline in the Company's price outlook from current levels could result in material impairment charges related to these assets. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Actual results could differ materially from those estimates. The more significant areas requiring the use of management estimates and assumptions relate to metal prices and mineral resources that are the basis for future cash flow estimates utilized in impairment calculations and units-of production amortization calculations, environmental, reclamation and closure obligations, estimates of recoverable silver and gold in leach pad inventories, fair value of common stock issued and valuation allowances for deferred tax assets, The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Accordingly, actual results may differ from the amounts estimated in these financial statements. Reclassifications Certain reclassifications have been made to conform prior periods' amounts to the current presentation. These reclassifications have no effect on the results of operations, stockholders' equity (deficit), and cash flows as previously reported. Cash and Cash Equivalents The Company considers all highly liquid investments and short-term debt instruments with original maturities of three months or less when purchased to be cash equivalents. Reclamation Bonds Reclamation bonds primarily represent bonds and are restricted primarily for reclamation funding which are carried at cost plus earned interest. Reclamation bonds are shown as a non-current asset and are included in the balance sheet. See Note 4. Inventories The recovery of gold from certain oxide ores is achieved through the heap leaching process. Under this method, mineralized material is placed on a leach pad where it is treated with a chemical solution, which dissolves the gold contained in the material. The resulting "pregnant" solution is further processed in a plant where gold is recovered. The Company records ore on leach pad, solution in carbon columns in process and gold concentrate at average production cost per gold ounce equivalent, less provisions required to reduce inventory to net realizable value. Production costs include the cost of mineralized material processed; direct and indirect materials and consumables; direct labor; repairs and maintenance; utilities; amortization of property, equipment, and mineral properties; and mine administrative expenses. Costs are removed from ore on leach pads as ounces are recovered, based on the average cost per recoverable ounce of gold on the leach pad. Estimates of recoverable gold on the leach pad are calculated from the quantities of material placed on the leach pad (measured tons added to the leach pad), the grade of material placed on the leach pad (based on assay data) and an estimated recovery percentage (based on ore type). The nature of the leaching process inherently limits the ability to precisely monitor inventory levels. As a result, actual gold ounces recovered are regularly monitored and estimates are refined based on actual results over time. As of December 31, 2020, the Company had a limited operating history and actual results only over a short period of time. Variations between actual and estimated quantities resulting from changes in assumptions and estimates that do not result in write-downs to net realizable value are accounted for on a prospective basis. The ultimate recovery of gold from a leach pad will not be known until the leaching process is concluded. The quantification of material inventory on the leach pad is based on estimates of the quantities of gold at each balance sheet date that the Company expects to recover during the next 12 to 24 months. Inventory is stated at the lower of cost or net realizable value, which for December 31, 2020 is net realizable value. A portion of the December 31, 2020 inventory has been classified as non-current. This classification has been made based on the amount of gold expected to be sold over the next twelve months based on prior year sales. See Note 5. Property and Equipment Property and equipment are stated at cost. Depreciation of property and equipment is calculated using the straight-line method over the estimated useful lives of the assets, which range from three to seven years. Maintenance and repairs are expensed as incurred. Replacements and betterments that extend the useful life of the property and equipment are capitalized. The cost and related accumulated depreciation of assets sold or retired are removed from the accounts and any resulting gain or loss is reflected in results of operations. Amortization of the Kiewit property facilities is calculated over the units-of-production method on the basis of periodic estimates of ore resources. Estimates for ore resources are a key component in determining units of production rates. Estimates of ore resources, mineralized material, and other resources may change, possibly in the near term, resulting in changes to rates in future reporting periods. The Company does not have proven and probable resources at this time. See Note 6. Mineral Properties and Interests The Company capitalizes costs for acquiring mineral properties and ongoing mineral lease payments and expenses costs to maintain mineral rights. Upon reaching the production stage, the capitalized costs are amortized using the units-of-production method on the basis of periodic estimates of ore resources. Estimates for ore resources are a key component in determining units of production rates. Estimates of ore resources, mineralized material, and other resources may change, possibly in the near term, resulting in changes to rates in future reporting periods. The Company does not have proven and probable resources at this time. Mineral Exploration and Development Costs Until proven and probable resources (as defined by SEC Guide 7) are established, all exploration expenditures are expensed as incurred. Once such reserves are established, expenditures to develop new mines, to define further mineralization in existing ore bodies, and to expand the capacity of operations, are capitalized and will be amortized on units of production basis over proven and probable reserves. Previously capitalized costs are expensed in the period the property is abandoned. Impairment of Long-Lived Assets The Company evaluates the carrying amounts of its long-lived assets for impairment whenever events and circumstances indicate the carrying value may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. Estimated undiscounted future net cash flows from each mineral property are calculated using estimated future production, three-year average metals prices, operating capital and costs, and reclamations costs. An impairment loss is recognized when the estimated discounted future cash flows expected to result from the use of an asset are less than the carrying amount of the asset. The Company's estimates of future cash flows are subject to risks and uncertainties. It is reasonably possible that changes in estimates could occur which may affect the expected recoverability of the Company's investments in mineral properties. Provision for Taxes Income taxes are provided based upon the liability method of accounting. Under this approach, deferred income taxes are recorded to reflect the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each year-end. The Company evaluates its tax positions taken or expected to be taken in the course of preparing its tax returns to determine whether the tax positions will more likely than not be sustained by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not standard are not recorded as a tax benefit or expense in the current year. A valuation allowance is recorded against deferred tax assets if management does not believe the Company has met the "more likely than not" standard to allow recognition of such an asset. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amount used for income tax purposes. When applicable, the Company will recognize a liability for unrecognized tax benefits. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. See Note 16. Earnings Per Share Basic earnings per share includes no dilution and is computed by dividing net income (loss) available to common shareholders by the weighted average common shares outstanding for the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of the Company. At December 31, 2020 and 2019, the common stock equivalents of 2,400,000 associated with the Company's outstanding stock options were excluded from the calculation of diluted earnings per share because in 2020 and 2019 the options were antidilutive due to the net losses for the periods. Revenue Recognition Concentrate Sales: Processing Income: Sales and accounts receivable for sales are recorded net of charges from the customer which represent components of the transaction price. Charges are estimated by management upon transfer of risk based on contractual terms, and actual charges typically do not vary materially from management's estimates. Revenue from the sale of concentrate may be subject to adjustment upon final settlement of estimated metal prices, weights and assays, and are recorded as adjustments to revenue in the period of final settlement of prices, weights and assays; such adjustments are typically not material in relation to the initial invoice amounts. Revenue proceeds are recorded net of the impact of royalties and participation agreements. See Note 18. Reclamation and Remediation The Company's operations have been, and are subject to, standards for mine reclamation that have been established by various governmental agencies. The Company records the fair value of an asset retirement obligation as a liability in the period in which the Company incurs a legal obligation for the retirement of tangible long-lived assets. A corresponding asset is also recorded and depreciated over the life of the asset. After the initial measurement of the asset retirement obligation, the liability is adjusted when there are changes in the estimated future cash flows due to change in estimated costs or change in time until reclamation will commence. Determination of any amounts recognized is based upon numerous estimates and assumptions, including future retirement costs, future inflation rates and the credit-adjusted risk-free interest rates. Such assumptions are based on the Company's current mining plan and the best available information for making such estimates. See Note 13. For non-operating properties, the Company accrues costs associated with environmental remediation obligations when it is probable that such costs will be incurred and they are reasonably estimable. Such costs are based on management's estimate of amounts expected to be incurred when the remediation work is performed. Financial Instruments The Company's financial instruments include cash and cash equivalents as well as various notes payable and the prepaid gold contract liability. All instruments are accounted for on a historical cost basis, which, due to the short maturity and interest rates of these financial instruments, approximates fair value at December 31, 2020 and 2019. Fair Value Measurements When required to measure assets or liabilities at fair value, the Company uses a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used. The Company determines the level within the fair value hierarchy in which the fair value measurements in their entirety fall. The categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Level 1 uses quoted prices in active markets for identical assets or liabilities, Level 2 uses significant other observable inputs, and Level 3 uses significant unobservable inputs. The amount of the total gains or losses for the period are included in earnings that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date. At December 31, 2020 and December 31, 2019, the Company has no assets nor liabilities that require measurement at fair value on a recurring basis. Going Concern As shown in the accompanying financial statements, the Company had an accumulated deficit of $11,291,811 through December 31, 2020 and net loss of $1,840,593 for the year ended December 31, 2020 along with negative working capital of $3,748,321, which raises substantial doubt about the Company's ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event the Company cannot continue in existence. Although production restarted in 2019, it has not yet reached optimum levels. The timing and amount of capital requirements will depend on a number of factors, including demand for products, metals market pricing, and the availability of opportunities for expansion through affiliations and other business relationships. Although management has procured funding through a forward sales agreement (Note 3) they intend to continue to seek new capital from equity securities issuances to provide funds needed to increase liquidity, fund internal growth, and fully implement its business plan. The ability of the Company to continue as a going concern is dependent on the Company's ability to generate profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they are due. COVID -19 The Company's operations and business have experienced disruption due to the unprecedented conditions surrounding the COVID-19 pandemic spreading throughout the United States and elsewhere, causing disruptions to the Company's business operations and management. These disruptions are most evident in the Company's ability to retain and house employees and properly manage them while maintaining proper social distancing and with delays in obtaining materials and supplies. There has also been a reduction in the availability of equipment financing. These disruptions continue to hamper operations. It is management's belief that disruptions relating to COVID will be mitigated in the future as a large percent of the population becomes vaccinated. New Accounting Pronouncements Accounting Standards Updates Adopted In August 2018, the FASB issued ASU No. 2018-13 Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement. The update removes, modifies and makes additions to the disclosure requirements on fair value measurements. The update was adopted as of January 1, 2020, and its adoption did not have a material impact on the Company's financial statements. Accounting Standards Updates to Become Effective in Future Periods In December 2019, the FASB issued ASU No. 2019-12 Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The update contains a number of provisions intended to simplify the accounting for income taxes. The update is effective for fiscal years beginning after December 15, 2020, with early adoption permitted. Management is evaluating the impact of this update on the Company's financial statements. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption.

Prepaid Forward Gold Contract L

Prepaid Forward Gold Contract Liability	12 Months Ended
	Dec. 31, 2020
Forward Gold Sales Contract Liability [Abstract]
PREPAID FORWARD GOLD CONTRACT LIABILITY	NOTE 3 – PREPAID FORWARD GOLD CONTRACT LIABILITY During 2019, the Company entered into and closed a Pre-Paid Forward Gold Purchase Agreement (the "Purchase Agreement") with PDK Utah Holdings L.P. ("PDK") for the sale and purchase by PDK of gold produced from the Company's mining property. Under the terms of the original Purchase Agreement, PDK initially agreed to purchase a total of 73,910 ounces of gold from the Company. The Company agreed to deliver ounces of gold produced from the Kiewit property to PDK. The Company would receive proceeds from PDK at the then current spot price less a discount specified in the Purchase Agreement. Prepayment was to be made in three tranches, with the initial tranche in the amount of $11,200,000 having been made upon execution of the Purchase Agreement on March 7, 2019 (the "Initial Funding"), $4,500,000 for Tranche 2 to occur at least six months following the Initial Funding date, and $5,500,000 for Tranche 3 to occur at least 10 months following the Initial Funding date, provided that all conditions precedent for funding Tranches 2 and 3 are met. From the Initial Funding, the Company paid an upfront fee of $600,000 to PDK for expenses incurred in connection with the transaction. The first gold delivery of 655 ounces was due December 2020 and was not made. The Purchase Agreement contains a royalty provision whereby royalties of 4% are due on gold and silver recovered from mining operations at the Kiewit site and sold by the Company to a third party. Royalties are payable within 30 days following the end of each fiscal quarter. Royalties payable at December 31, 2020 and December 31, 2019 were $210,802 and $36,074. The December 31, 2020 balance includes royalties payable for the second, third and fourth quarters of 2020. The Purchase Agreement contains a participation payment provision whereby PDK receives a portion of the proceeds from gold sold by the Company to a third party. The amount of proceeds due to PDK is based upon a percentage of proceeds over a set gold price per ounce. The upside participation amounts are payable within 4 days following each sale. Participation payments payable at December 31, 2020 and December 31, 2019 were $576,360 and nil. The December 31, 2020 balance includes participation payments payable for the third and fourth quarters of 2020. In addition, under the agreement, PDK may reduce the required number of ounces to be sold in exchange for common shares of the Company. As security for the obligations of the Company under the Purchase Agreement, the Company has granted PDK a security interest in all of the assets of the Company and has issued and recorded a Leasehold Deed of Trust, Assignment of Leases, Rents, As Extracted Collateral and Contracts, Security Agreement and Fixture Filing. The Purchase Agreement contains representations and warranties, as well as affirmative and negative covenants customary to a transaction of this nature. On October 31, 2019, the Company and PDK amended the Purchase Agreement and entered into the Amended Pre-Paid Forward Agreement (the "Amended Agreement") to adjust the second and third tranches paid to the Company, to reduce the total number of ounces of gold subject to the Purchase Agreement, and to revise other provisions therein. The second tranche was reduced from $4,500,000 to $1,600,000, and the third tranche was reduced from $5,500,000 to $1,400,000. The second tranche was received on October 31, 2019 upon execution of the Amended Agreement and the third tranche was received on December 27, 2019, with funds to be dedicated in accordance with the revised budget furnished with the Amended Agreement. The amendment also reduced the total number of ounces of gold to be delivered under the agreement from 73,910 to 47,045. Under the terms of the Amended Agreement, the Company is obligated to deliver gold in the following quantities: Months Gold Ounces per Month Total Gold Ounces December 2020 655 655 January 2021 to March 2021 896 2,688 April 2021 to March 2022 911 10,932 April 2022 to March 2023 1,396 16,752 April 2023 to December 2023 1,753 15,777 January 2024 241 241 47,045 The Amended Agreement also altered the total amount that PDK may reduce the number of ounces of gold to be delivered under the Amended Agreement in exchange for common shares of the Company. Under the Amended Agreement, PDK may reduce the required number of ounces by up to 8,000 ounces in exchange for common shares of the Company. The 655 ounces required to be delivered in December 2020 was not delivered. As per the conditions of the Agreement, the Company notified the Buyer two business days prior to the monthly delivery date that the delivery would not be made, thus delaying the required delivery by 30 days. As of April 15, 2021, this delivery has not yet been made and the Company believes that it now is in default of the terms of the Agreement. Additionally, the January, February and March deliveries have not been made. Although invoices for the deliveries and payments due in February and March 2021 have been received, notice of default has not been received from PDK and the Company is in ongoing negotiations with the PDK in an effort to re-negotiate the terms of the agreement. See Note 21.

Reclamation Bonds

Reclamation Bonds	12 Months Ended
	Dec. 31, 2020
Reclamation Bonds [Abstract]
RECLAMATION BONDS	NOTE 4 – RECLAMATION BONDS At December 31, 2020 and 2019, the Company has a surety bond of $674,000 in an escrow account with the bonding company for reclamation of its property. This escrowed amount is held at Bank of New York, Mellon for the Company's benefit. It may not be released to the Company without the prior consent of the surety bondholder. The escrowed amount does not earn interest. In March 2019, the Company returned the Cactus Mill property and the reclamation bond of $42,802 on that property to Clifton Mining Company. In December 2020, the Company was notified that the reclamation cost estimate for the Kiewit properties had been escalated from $1,348,000 to $1,537,000, an increase of $189,000. This additional surety amount of $189,000 is due to the Utah Division of Oil, Gas and Mining by March 25, 2021 and was remitted on March 11, 2021. Total reclamation bonds posted at December 31, 2020 and 2019 are $758,011 and $759,351, respectively, which consists of the above escrowed amount, along with certificate of deposits held with the state of Utah for the remaining bonds on the property, including exploration bonds.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 5 – INVENTORIES Inventories at December 31, 2020 and 2019 consists of the following: December 31, December 31, Ore on leach pad $ 6,583,986 $ 3,903,297 Carbon column in process 133,640 235,762 Finished goods 129,391 194,623 Total $ 6,847,017 $ 4,333,682 Inventories at December 31, 2020 and 2019 were valued at net realizable value because production costs were greater than the amount the Company expected to receive on the sale of the estimated gold ounces contained in inventories. The adjustment to inventory was $204,127 and ($870,085) at December 31, 2020 and 2019, respectively. A portion of the December 31, 2020 inventory has been classified as non-current. This classification has been made based on the amount of gold expected to be sold over the next twelve months based on prior year sales.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 6 - PROPERTY AND EQUIPMENT The following is a summary of property and equipment at December 31, 2020 and 2019: December 31, December 31, 2020 2019 Equipment $ 6,361,808 $ 5,336,011 Furniture and fixtures 6,981 6,981 Electronic and computer equipment 50,587 50,587 Vehicles 315,905 256,815 Land improvements 44,840 44,840 6,780,121 5,695,234 Less accumulated depreciation (3,129,046 ) (2,254,961 ) 3,651,075 3,440,273 Kiewit property facilities 2,497,436 2,497,436 Less accumulated amortization (758,851 ) (650,194 ) 1,738,585 1,847,242 Total $ 5,389,660 $ 5,287,515 For the Kiewit property facilities, amortization based on total units of production was $108,657 and $162,980 for the years ended December 31, 2020 and 2019. Depreciation expense on property and equipment was $889,108 and $562,537 for the years ended December 31, 2020 and 2019.

Mineral Properties and Interest

Mineral Properties and Interests	12 Months Ended
	Dec. 31, 2020
Mineral Industries Disclosures [Abstract]
MINERAL PROPERTIES AND INTERESTS	NOTE 7 – MINERAL PROPERTIES AND INTERESTS Mineral properties and interests as of December 31, 2020 and 2019 are as follows: December 31, 2020 December 31, 2019 Kiewit and surrounding claims $ 3,700,000 $ 3,700,000 JJS property 250,000 250,000 Total 3,950,000 3,950,000 Less Accumulated amortization (770,560 ) (475,401 ) 3,179,440 3,474,599 Asset retirement obligation Kiewit site 718,289 452,193 Kiewit exploration 28,377 11,126 JJS property 31,016 - Total 777,682 463,319 Less accumulated amortization (171,254 ) (208,281 ) 606,428 255,038 Total $ 3,785,868 $ 3,729,637 On June 13, 2019, the Company entered into an agreement whereby the Company acquired 20 claims adjacent to the Kiewit property from Ben Julian, LLC for $250,000, known as the JJS Property. Although drilling has commenced on this property, permitting has not been completed and production has not yet begun. In 2009, the Company entered into a Joint Venture Agreement with the Clifton Mining Company ("Clifton") and the Woodman Mining Company for the lease of their property interests in the Gold Hill Mining District of Utah. In March 2019, the Company and Clifton entered into a Second Amended and Restated Lease Agreement (the "Amended Lease"). Under the terms of this Amended Lease, the Company relinquished its leasehold interest in all but 10 of the patented mining claims, for which it retained only the surface rights, and 66 of the unpatented lode mining claims previously held by the Company. The Cactus Mill property was returned to Clifton Mining Company as part of this agreement. As consideration for entering into the Amended Lease, the Company issued 5,500,000 shares of its common stock with a fair value of $2,200,000 which increased the carrying value of the mineral properties and interests. In addition, the Company and Clifton entered into a Registration Rights Agreement to register for resale the shares issued to Clifton which requires the Company to register the shares within 18 months (which is September 7, 2020) following the initial funding received under the Purchase Agreement (Note 3). In the event the Company does not register the shares within the 18-month period, the Company is obligated to pay Clifton a royalty equal to 2.5% of the net smelter returns from the minerals generated from the Company's mining claims. The registration of these shares was filed and became effective on April 14, 2020. Under the terms of the initial 2009 Joint Venture Agreement, the Company was required to pay a 4% net smelter royalty ("NSR") on base metals in all other areas except for production from the Kiewit gold property and a NSR on gold and silver, except for production from the Kiewit gold property, based on a sliding scale of between 2% and 15% based on the price of gold or silver, as applicable. The Company was also required to pay Clifton a 6% NSR on any production from the Kiewit gold property. As part of the Purchase Agreement (Note 3) finalized in March 2019, these NSRs were bought out by the Company from Clifton and two other minority royalty holders at a cost of $900,000 which increased the carrying value of the mineral properties and interests. The buyer of the Purchase Agreement (Note 3), PDK, acquired a 4% NSR, previously held by Clifton, on the Kiewit property for $2,200,000. PDK remitted the funds for the NSR directly to Clifton. PDK will receive a 4% net NSR on proceeds from the sale of gold and silver from the Kiewit and JJS properties. In early 2020, the Company revised its estimate of gold ounces to be produced from its mineral properties and interests. The updated estimate of total gold ounces to be produced from the property considered actual gold ounce recoveries since production began and internally estimated ounces contained in mineral resources based on drilling and actual data. The new estimate resulted in increased gold ounces at January 1, 2020 from 39,480 gold ounces to 92,500 gold ounces. Amortization of the mineral properties and interests based on total units of production was $258,132 and $475,682 for the years ended December 31, 2020 and 2019, respectively. Amortization and accumulated amortization for the year ended December 31, 2020 was based on the updated estimate.

Short-Term Notes Payable - Rela

Short-Term Notes Payable - Related Parties	12 Months Ended
	Dec. 31, 2020
Short Term Notes Payable - Related Parties [Abstract]
SHORT-TERM NOTES PAYABLE – RELATED PARTIES	NOTE 8 – SHORT-TERM NOTES PAYABLE – RELATED PARTIES On January 1, 2019, the Company had outstanding short-term notes payable with the Company's president totaling $249,000. The Company borrowed an additional $91,680 during the first quarter 2019. Interest expense recognized on these loans was nil and $3,382 for the years ended December 31, 2020 and 2019, respectively. These short-term notes were repaid in full, in March 2019 as part of the terms of the Purchase Agreement.

Convertible Debt - Related Part

Convertible Debt - Related Parties	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
CONVERTIBLE DEBT - RELATED PARTIES	NOTE 9 – CONVERTIBLE DEBT – RELATED PARTIES On January 1, 2019, the Company had outstanding convertible promissory notes to two of its minority shareholders, for a total of $1,350,000 plus accrued interest of $456,750. All of these notes were paid in full, including accrued interest, on March 7, 2019 with funds received under the Purchase Agreement. Interest expense recognized on these loans was $31,412 for the year ended December 31, 2019.

Obligation Under Capital Lease

Obligation Under Capital Lease - Related Party	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
OBLIGATION UNDER CAPITAL LEASE - RELATED PARTY	NOTE 10 – OBLIGATION UNDER CAPITAL LEASE - RELATED PARTY A capital lease was entered into on June 20, 2016 with RMH Overhead, LLC for mining and crushing equipment valued at $185,618, some of which had been previously owned by the Company. RMH Overhead, LLC is an entity owned by the Company's president, Rick Havenstrite. Lease payments were paid in full, including accrued interest and late fees, in March 2019 with funds received under the Purchase Agreement. The equipment was being amortized over the estimated useful life of the equipment. The Company now owns the equipment which is included in property and equipment on the balance sheet.

Notes Payable - Equipment

Notes Payable - Equipment	12 Months Ended
	Dec. 31, 2020
Notes Payable - Equipment [Abstract]
NOTES PAYABLE - EQUIPMENT	NOTE 11 – NOTES PAYABLE – EQUIPMENT The following is a summary of the equipment notes payable: December 31, 2020 December 31, 2019 Note payable to Wheeler Machinery, collateralized by a 374 DL Excavator, due in 12 monthly installments of $19,575, beginning June 2020, including interest at 8%, with a balloon payment due in June 2021 of $150,164. (1) $ 304,845 $ - Note payable to ICM Solutions, LLC, collateralized by 3 grasshopper leg conveyor systems, due in 12 monthly installments of $4,365, beginning April 2020, including interest at 9%, with a balloon payment of $41,696 due in April 2021. (1) 69,230 - Note payable to Epiroc, collateralized by a used Epiroc drill, due in 6 monthly installments of $22,235, beginning October 2019, the balloon amount of $488,317 was refinanced in April 2020, with a new loan in that amount, due in 36 monthly payments of $14,679 including interest at 5.2%. 386,268 563,368 Note payable to Wheeler Machinery, collateralized by a used CAT 740 Haul truck, originally due in 11 monthly installments of $14,475, beginning May 2019, including interest at 9%, with a balloon payment due in April 2020 of $168,873. (1) (2) (3) 86,807 206,682 Note payable to Wheeler Machinery, collateralized by a used D8T dozer, originally due in 11 monthly installments of $19,125, beginning August 2019, including interest at 10%, with a balloon payment due in July 2020 of $350,281. (1) (2) (4) 349,761 441,989 Note payable to Komatsu Equipment, collateralized by a used PC490 Excavator, due in 11 monthly payments of $10,320, beginning July 2019, including interest at 9%, the balloon amount of $71,372 was refinanced in May 2020 with 1 payment of $28,823 and 12 monthly payments of $1,903 including interest at 4.6%. 11,275 90,200 1,208,186 1,302,239 Current portion (981,759 ) (1,302,239 ) Long term portion $ 226,427 $ - Principal payments due are as follows for the twelve months ended: December 31, 2021 $ 981,759 December 31, 2022 168,345 December 31, 2023 58,082 $ 1,208,186 Arrangements have been made with Wheeler CAT and ICM Solutions, LLC to accelerate the payment schedule for the first few months of 2021, with no additional penalties other than interest, thereby allowing for the account to become current by May 2021. (1) The Company was between 1 and 3 payments delinquent in its obligation on this note at December 31, 2020. (2) Due to the difficulty in obtaining long-term equipment financing, Wheeler CAT has extended the terms of this 12-month amortization, allowing for continued monthly payments of the same amount until other financing becomes available or until the balance has been paid in full, whichever comes first. (3) In February 2021, Wheeler CAT requested the return of this equipment because the Company was 5 payments delinquent in its obligation on this note payable. This truck was then purchased from Wheeler CAT by a related party who in February began renting the truck to the Company on a month-to-month rental. This arrangement relieved the Company of any other financial obligation on this note. (4) The balance due at December 31, 2020 includes an increase for a major repair invoice along with additional interest charges, which increased the note balance by $34,970.

Note Payable - Cares Act Loan

Note Payable - Cares Act Loan	12 Months Ended
	Dec. 31, 2020
Note Payable – Cares Act Loan [Abstract]
NOTE PAYABLE - CARES ACT LOAN	NOTE 12 - NOTE PAYABLE – CARES ACT LOAN In April 2020, the Company received a loan of $463,497 pursuant to the SBA's Paycheck Protection Program (the "PPP") under Division A, Title I of the Coronavirus Aid, Relief, and Economic Security ("CARES") Act, which was enacted March 27, 2020. The loan, which was in the form of a Note dated April 16, 2020 issued by the Company, matures on April 9, 2025 and bears interest at a rate of 1% per annum, payable monthly commencing on August 15, 2021. The Note may be prepaid by the Company at any time prior to maturity with no prepayment penalties. Under the terms of the PPP, certain amounts of the loan may be forgiven if they are used for qualifying expenses as described in the CARES Act. Qualifying expenses include payroll costs, costs used to continue group health care benefits, mortgage payments, rent, and utilities. As of December 31, 2020, the Company has used funds from the loan to pay qualifying expenses. The Company received forgiveness of the Note on November 24, 2020 and $463,497 was recognized as income during the year ended December 31, 2020.

Asset Retirement Obligation

Asset Retirement Obligation	12 Months Ended
	Dec. 31, 2020
Asset Retirement Obligation Disclosure [Abstract]
ASSET RETIREMENT OBLIGATION	NOTE 13 – ASSET RETIREMENT OBLIGATION Changes in the asset retirement obligation for the years ended December 31, 2020 and 2019 are as follows: December 31, 2020 December 31, 2019 Asset retirement obligation, beginning of period $ 826,637 $ 792,747 Reduction in liability due to transfer of Cactus Mill property - (40,802 ) Obligation incurred: Kiewit properties 283,347 - JJS property 31,016 - Accretion expense 92,514 74,692 Asset retirement obligation, end of period $ 1,233,514 $ 826,637 In early 2020, the Company updated the asset retirement obligation to reflect a plan for reclamation and closure of the Kiewit and JJS properties at the end of their lives which resulted in an increase of estimated undiscounted costs of $198,365. The asset retirement asset and obligation increased by $125,363 as a result of a change in the estimated timing of costs and the impact of discounting the costs to present value. The estimated reclamation costs were discounted using credit adjusted, risk-free interest rate of 10% from the time the Company incurred the obligation to the time the Company expect to pay the retirement obligation. In late 2020, the Company received notification regarding an increase in its reclamation bond which resulted in a re-assessment of its original reclamation cost estimate. As a result of this reassessment, the asset retirement asset and asset retirement obligation balances were increased by $189,000. The estimated reclamation costs were discounted using credit adjusted, risk-free interest rate of 10% from the time the Company incurred the obligation to the time the Company expect to pay the retirement obligation. During the year ended December 31, 2019, the Cactus Mill property was returned to Clifton as part of the terms of the Amended Lease (Note 7). The net asset retirement cost of $17,120 and obligation of $40,802 relating to the Cactus Mill property were eliminated resulting in a gain on settlement of asset retirement obligation of $20,451 recognized in general and administrative expense in the statement of operations.

Settlement of Consulting Contra

Settlement of Consulting Contract	12 Months Ended
	Dec. 31, 2020
Investments, All Other Investments [Abstract]
SETTLEMENT OF CONSULTING CONTRACT	NOTE 14 – SETTLEMENT OF CONSULTING CONTRACT On March 29, 2018, the Company entered into a five-year Agency Agreement (the "Agency Agreement") with H&H Metals Corp., a New York corporation ("H&H"). Under the terms of the Agency Agreement, H&H agreed to provide certain advisory services in regard to natural resources activities and to assist in securing purchasers for minerals produced from its mining properties. On January 16, 2019, as a condition for entering into the Purchase Agreement (Note 3), the Company negotiated a termination of the Agency Agreement (the "Termination Agreement") with H&H. Under the terms of the Termination Agreement, the Company paid H&H $600,000 in cash and agreed to pay an additional $200,000 within 18 months. The Company also issued 250,000 shares of its common stock with a fair value of $100,000 to H&H. In addition, Phillip H. Holme, a principal of H&H, became a director of the Company. In April 2020, Mr. Holme passed away unexpectedly. No decision has been made at this time about a replacement to fill the vacancy on the Board of Directors caused by Mr. Holme's death. The Company recognized a loss on settlement of consulting contract of $900,000 during the year ended December 31, 2019. The balance of $200,000 was due in July 2020, under the terms of the settlement agreement. This payment has not yet been paid.

Capital Stock

Capital Stock	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
CAPITAL STOCK	NOTE 15 - CAPITAL STOCK Common Stock The Company is authorized to issue 100,000,000 shares of common stock. All shares have equal voting rights and have one vote per share. Voting rights are not cumulative and, therefore, the holders of more than 50% of the common stock could, if they choose to do so, elect all of the directors of the Company. 2020 Activity During the year ended December 31, 2020, the Company commenced a private placement offering of its common stock on June 22, 2020. One new shareholder purchased 200,000 shares at a price of $1.00 per share and a total of $200,000 was raised through this offering. The offering did not include warrants. 2019 Activity During the year ended December 31, 2019, the Company had the following transactions relating to common stock. All shares issued were valued at $0.40 per share based on the most recent sale of common stock for cash: ● Issued 5,500,000 shares of common stock to Clifton in connection with the Amended Lease (Note 7). The fair value of these shares was $2,200,000. ● Issued 250,000 shares of common stock to H&H in connection with settlement of a consulting contract (Note 14). The fair value of these shares was $100,000. ● In connection with the settlement of stock redeemable with gold proceeds issued in 2012, the Company allowed investors to retain 130,000 shares of common stock that had been issued in connection with a financing in 2012. The fair value of these shares was $52,000. Preferred Stock The Company's Articles of Incorporation authorized 10,000,000 shares of $0.001 par value Preferred Stock available for issuance with such rights and preferences, including liquidation, dividend, conversion, and voting rights, as the Board of Directors may determine.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 16 – INCOME TAXES The components of the Company's net deferred tax assets are as follows: 2020 2019 Deferred tax asset: Net operating loss carryforward $ 2,818,000 $ 1,784,000 Exploration costs 30,000 58,000 Stock based compensation 96,000 96,000 Equipment impairment 37,000 37,000 Asset retirement obligation 73,000 54,000 Total deferred tax assets 3,054,000 2,029,000 Valuation allowance (2,915,000 ) (2,029,000 ) 139,000 - Deferred tax liabilities: Property and equipment (139,000 ) - Total deferred tax liabilities (139,000 ) - Net deferred tax assets $ - $ - Deferred income taxes arise from timing differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. A deferred tax asset valuation allowance is recorded when it is more likely than not that deferred tax assets will not be realized. As management of the Company cannot determine that it is more likely than not that the Company will realize the benefit of the net deferred tax assets, a valuation allowance equal to 100% of the deferred tax assets has been recorded at December 31, 2020 and 2019. The income tax provision (benefit) for the years ended December 31, 2020 and 2019 differ from the statutory rate of 21% as follows: December 31, 2020 December 31, 2019 Amount computed using the statutory rate $ (387,000 ) (21 %) $ (793,000 ) (21 %) Change in estimate (417,000 ) (23 %) - - Non-taxable item – SBA loan forgiven (97,000 ) (5 %) - - Other 15,000 1 % (1,000 ) - Change in valuation allowance 886,000 48 % 794,000 21 % Total income tax provision (benefit) $ - -% $ - -% At December 31, 2020 the Company had federal net operating loss carry forwards of approximately $13.4 million, $6.6 million of which expire between 2029 through 2039. The remaining balance of $6.8 million will never expire but its utilization is limited to 80% of taxable income in any future year. During the years ended December 31, 2020 and 2019, there were no material uncertain tax positions taken by the Company. It is not anticipated that unrecognized tax benefits would significantly increase or decrease within 12 months of the reporting date. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The Company had no accruals for interest and penalties at December 31, 2020 and 2019. The Company's federal income tax returns for fiscal years 2016 through 2020 remain open because they have not yet been filed and are subject to examination.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 17 – RELATED PARTY TRANSACTIONS In addition to transactions disclosed in Notes 8, 9, 10 and 19 and 21, the Company had the following related party transactions. The Company has a month-to-month lease agreement for its office space with RMH Overhead, LLC, a company owned by Rick Havenstrite, the Company's President and a director. The Company recognized rent expense of $17,000 and $12,000 for the years ended December 31, 2020 and 2019, respectively, under this lease. At December 31, 2020 and 2019, amounts due to RMH Overhead, LLC of $3,000 and nil, respectively, are included in accounts payable and accrued expenses on the balance sheet. The Company compensates directors for their contributions to the management of the Company, with one director receiving $6,000 per month and the other director receiving $5,000 per quarter. At December 31, 2020 and December 31, 2019, $34,000 and nil, respectively, was due to directors. At December 31, 2020 and 2019, $37,697 and nil were due to officers for accrued wages.

Revenue

Revenue	12 Months Ended
	Dec. 31, 2020
Revenue Recognition and Deferred Revenue [Abstract]
REVENUE	NOTE 18 – REVENUE Product sales for the years ended December 31, 2020 and 2019 are shown below. At December 31, 2020 and December 31, 2019, the Company did not have a gold sales receivable balance. Year ended December 31, 2020 2019 Concentrate sales: Gold $ 6,811,841 $ 1,010,080 Silver 68,810 11,928 6,880,651 1,022,008 Less: Royalties (265,212 ) (40,880 ) Upside participation (987,277 ) (84,711 ) Outside processing charges (286,165 ) (44,756 ) (1,538,654 ) (170,347 ) Net concentrate sales 5,341,997 851,661 Processing income 132,110 - Total revenue $ 5,474,107 $ 851,661 For the year ended December 31, 2020, all revenue was from concentrate sales, and processing income from the third party for which the Company processed ore and it was sold to Asahi Refining. For the year ended December 31, 2019, all revenue was from concentrate sales to Asahi Refining.

Stock Options

Stock Options	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
STOCK OPTIONS	NOTE 19 - STOCK OPTIONS The Company has reserved 2,400,000 shares under its 2018 Stock Incentive Plan (the "Plan"). The Plan was adopted by the board of directors on March 28, 2018, retroactive to February 23, 2018, as a vehicle for the recruitment and retention of qualified employees, officers, directors, consultants, and other service providers. The Plan is administered by the Board of Directors. The Company may issue, to eligible persons, restricted common stock, incentive and non-statutory options, stock appreciation rights and restricted stock units. The terms and conditions of awards under the Plan will be determined by the Board of Directors. On February 23, 2018, the Board approved the grant of an aggregate of 2,400,000 non-statutory options under the 2018 Plan exercisable at $0.40 per share which expire February 23, 2023 in the amounts and to the following: ● Rick Havenstrite, President and CEO – 1,000,000 options ● Howard Crosby, Director – 1,000,000 options ● John Ryan, Director – 200,000 options ● Linde Havenstrite, Project Engineer – 200,000 options The options were fully vested on the date of grant. Outstanding options at December 31, 2020 were 2,400,000, have a remaining life of 2.15 years, and had no intrinsic value. No options were granted, expired, or were exercised during the year ended December 31, 2020.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 20 – COMMITMENTS AND CONTINGENCIES In addition to commitments disclosed in Notes 3 and 7, the Company had the following commitments and contingencies. Personal property tax and other accrued liabilities Personal property tax for Tooele County, Utah, is billed and becomes due on November 30 of each year. At December 31, 2020 and 2019, the amount due to Tooele County is $35,568 and nil, respectively. Employment Agreements The Company has an employment agreement with Mr. Havenstrite as President of the Company, which is ongoing. The agreement, as amended, requires Mr. Havenstrite to meet certain time requirements and limits the number of other board member obligations in which he can participate. The agreement allows for a base annual salary of $144,000 plus certain performance compensation upon fulfillment of established goals. The agreement allows the board of directors to terminate Mr. Havenstrite's employment at any time, providing for a severance payment upon termination without cause. At December 31, 2020 and December 31, 2019, accrued compensation of $37,697 and nil, were due to officers of the Company. Of the amounts accrued at December 31, 2020 and December 31, 2019, accrued compensation of $26,620 and nil is due to Rick Havenstrite and $11,077 and nil is due to Marianne Havenstrite, Treasurer and Principal Financial Officer. Finder's Agreement On May 11, 2018, the Company entered into an agreement with Mount Royal Consultants (Mount Royal) to assist in finding prospective investors. Mount Royal would receive a finder's fee of 7% for a connection with a company that resulted in a qualified investment consisting of equity securities or a fee of 3% for a connection with a company that resulted in a purchase of debt securities. On March 7, 2019, the Company closed a Purchase Agreement (Note 3) to a buyer for the purchase of gold produced from the Company's mining property. This agreement was deemed to be subject to the finder's fee and resulted in a payment to Mount Royal of $318,000, 3% of the $10,600,000 beneficially received by the Company in accordance with the terms of the Purchase Agreement. On November 1, 2019, an additional payment of 3% of the Tranche 2 payment received by the Company resulted in a payment of $48,000 to Mount Royal and a third payment of $42,000 was issued after receipt of the Tranche 3 payment on December 27, 2019. Future amounts to be received from investors could also be subject to this agreement. During the years ended December 31, 2020 and 2019, the Company recognized nil and $408,000, respectively, as consulting expense relating to this agreement. Mining Leases Annual claims fees are currently $155 per claim plus administrative and school trust land fees. Total paid for claims fees and other land trust fees in 2020 was $29,739.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 21 - SUBSEQUENT EVENTS On February 1, 2021, RMH Overhead, LLC. ("RMH") an entity owned by Rick Havenstrite, President of the Company, purchased a CAT 740B Articulated Haul Truck from Wheeler CAT. This truck had previously been owned by the Company with an associated note payable to Wheeler CAT. At the time, the Company owed Wheeler CAT five monthly payments along with a major repair billing. RMH paid Wheeler CAT the five past due payments plus an amount to complete the purchase of the truck. As of February 1, 2021, the Company has no liability to Wheeler CAT in regard to this piece of equipment. Beginning February 1, 2021, the Company began renting this truck from RMH at a rate of $10,000 per month on a month-to-month rental. On December 1, 2020, the Company notified PDK that it would not be able to make the December delivery of gold and elected to use one of the delivery postponement options under the Amended Agreement. This provision permits the Company to delay delivery by up to 30 days by delivering the amount of gold due on the previous month's due date, plus interest calculated at the default interest rate. At the end of this 30-day extension period the Company was unable to deliver the December payment. The Company has also failed to make the gold deliveries for January, February and March of 2021. In February and March 2021, the Company received invoices from PDK for $448,000 each month for the missed deliveries in February and March 2021, respectively. Although invoices for the payments due in February and March 2021 have been received, notice of default has not been received from the Buyer. The failure to make gold deliveries under the Amended Agreement provides PDK with certain remedies, including termination of the agreement, demand for early payment of the entire delivery obligations, and enforcement of foreclosure rights against the assets pledged as security under the agreement. Management is involved in ongoing discussions with representatives of PDK in an attempt to resolve these late payments and to renegotiate the terms of the gold delivery agreement.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Accounting Method	Accounting Method The Company's financial statements are prepared using the accrual basis of accounting in accordance with U.S. GAAP.
Accounting for Stock Options and Stock Awards Granted to Employees and Nonemployees	Accounting for Stock Options and Stock Awards Granted to Employees and Nonemployees All transactions in which goods or services are received for the issuance of shares of the Company's common stock or options to purchase shares of common stock are accounted for based on the fair value of the equity award issued. The Company estimates the fair value of stock-based compensation using the Black-Scholes model, which requires the input of some subjective assumptions. These assumptions include estimating the length of time employees will retain their vested stock options before exercising them ("expected life"), the estimated volatility of the Company's common stock price over the expected term ("volatility"), the risk-free interest rate and the dividend yield. Changes in the subjective assumptions can materially affect the estimate of the fair value of stock-based compensation.
Risks and Uncertainties	Risks and Uncertainties As a mining company, the revenue, profitability and future rate of growth of the Company are substantially dependent on the prevailing prices for gold and silver. The prices of these metals are volatile and affected by many factors beyond the Company's control, including prevailing interest rates and returns on other asset classes, expectations regarding inflation, speculation, currency values, governmental decisions regarding precious metals stockpiles, global and regional demand and production, political and economic conditions and other factors. A substantial or extended decline in commodity prices could have a material adverse effect on the Company's financial position, results of operations, cash flows, access to capital and the quantities of resources that the Company can economically produce. Further, the carrying value of the Company's property and equipment, net; mining properties and interest, net; inventories and ore on leach pads are particularly sensitive to the outlook for commodity prices. A decline in the Company's price outlook from current levels could result in material impairment charges related to these assets.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Actual results could differ materially from those estimates. The more significant areas requiring the use of management estimates and assumptions relate to metal prices and mineral resources that are the basis for future cash flow estimates utilized in impairment calculations and units-of production amortization calculations, environmental, reclamation and closure obligations, estimates of recoverable silver and gold in leach pad inventories, fair value of common stock issued and valuation allowances for deferred tax assets, The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Accordingly, actual results may differ from the amounts estimated in these financial statements.
Reclassifications	Reclassifications Certain reclassifications have been made to conform prior periods' amounts to the current presentation. These reclassifications have no effect on the results of operations, stockholders' equity (deficit), and cash flows as previously reported.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments and short-term debt instruments with original maturities of three months or less when purchased to be cash equivalents.
Reclamation Bonds	Reclamation Bonds Reclamation bonds primarily represent bonds and are restricted primarily for reclamation funding which are carried at cost plus earned interest. Reclamation bonds are shown as a non-current asset and are included in the balance sheet. See Note 4.
Inventories	Inventories The recovery of gold from certain oxide ores is achieved through the heap leaching process. Under this method, mineralized material is placed on a leach pad where it is treated with a chemical solution, which dissolves the gold contained in the material. The resulting "pregnant" solution is further processed in a plant where gold is recovered. The Company records ore on leach pad, solution in carbon columns in process and gold concentrate at average production cost per gold ounce equivalent, less provisions required to reduce inventory to net realizable value. Production costs include the cost of mineralized material processed; direct and indirect materials and consumables; direct labor; repairs and maintenance; utilities; amortization of property, equipment, and mineral properties; and mine administrative expenses. Costs are removed from ore on leach pads as ounces are recovered, based on the average cost per recoverable ounce of gold on the leach pad. Estimates of recoverable gold on the leach pad are calculated from the quantities of material placed on the leach pad (measured tons added to the leach pad), the grade of material placed on the leach pad (based on assay data) and an estimated recovery percentage (based on ore type). The nature of the leaching process inherently limits the ability to precisely monitor inventory levels. As a result, actual gold ounces recovered are regularly monitored and estimates are refined based on actual results over time. As of December 31, 2020, the Company had a limited operating history and actual results only over a short period of time. Variations between actual and estimated quantities resulting from changes in assumptions and estimates that do not result in write-downs to net realizable value are accounted for on a prospective basis. The ultimate recovery of gold from a leach pad will not be known until the leaching process is concluded. The quantification of material inventory on the leach pad is based on estimates of the quantities of gold at each balance sheet date that the Company expects to recover during the next 12 to 24 months. Inventory is stated at the lower of cost or net realizable value, which for December 31, 2020 is net realizable value. A portion of the December 31, 2020 inventory has been classified as non-current. This classification has been made based on the amount of gold expected to be sold over the next twelve months based on prior year sales. See Note 5.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. Depreciation of property and equipment is calculated using the straight-line method over the estimated useful lives of the assets, which range from three to seven years. Maintenance and repairs are expensed as incurred. Replacements and betterments that extend the useful life of the property and equipment are capitalized. The cost and related accumulated depreciation of assets sold or retired are removed from the accounts and any resulting gain or loss is reflected in results of operations. Amortization of the Kiewit property facilities is calculated over the units-of-production method on the basis of periodic estimates of ore resources. Estimates for ore resources are a key component in determining units of production rates. Estimates of ore resources, mineralized material, and other resources may change, possibly in the near term, resulting in changes to rates in future reporting periods. The Company does not have proven and probable resources at this time. See Note 6.
Mineral Properties and Interests	Mineral Properties and Interests The Company capitalizes costs for acquiring mineral properties and ongoing mineral lease payments and expenses costs to maintain mineral rights. Upon reaching the production stage, the capitalized costs are amortized using the units-of-production method on the basis of periodic estimates of ore resources. Estimates for ore resources are a key component in determining units of production rates. Estimates of ore resources, mineralized material, and other resources may change, possibly in the near term, resulting in changes to rates in future reporting periods. The Company does not have proven and probable resources at this time.
Mineral Exploration and Development Costs	Mineral Exploration and Development Costs Until proven and probable resources (as defined by SEC Guide 7) are established, all exploration expenditures are expensed as incurred. Once such reserves are established, expenditures to develop new mines, to define further mineralization in existing ore bodies, and to expand the capacity of operations, are capitalized and will be amortized on units of production basis over proven and probable reserves. Previously capitalized costs are expensed in the period the property is abandoned.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company evaluates the carrying amounts of its long-lived assets for impairment whenever events and circumstances indicate the carrying value may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. Estimated undiscounted future net cash flows from each mineral property are calculated using estimated future production, three-year average metals prices, operating capital and costs, and reclamations costs. An impairment loss is recognized when the estimated discounted future cash flows expected to result from the use of an asset are less than the carrying amount of the asset. The Company's estimates of future cash flows are subject to risks and uncertainties. It is reasonably possible that changes in estimates could occur which may affect the expected recoverability of the Company's investments in mineral properties.
Provision for Taxes	Provision for Taxes Income taxes are provided based upon the liability method of accounting. Under this approach, deferred income taxes are recorded to reflect the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each year-end. The Company evaluates its tax positions taken or expected to be taken in the course of preparing its tax returns to determine whether the tax positions will more likely than not be sustained by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not standard are not recorded as a tax benefit or expense in the current year. A valuation allowance is recorded against deferred tax assets if management does not believe the Company has met the "more likely than not" standard to allow recognition of such an asset. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amount used for income tax purposes. When applicable, the Company will recognize a liability for unrecognized tax benefits. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. See Note 16.
Earnings Per Share	Earnings Per Share Basic earnings per share includes no dilution and is computed by dividing net income (loss) available to common shareholders by the weighted average common shares outstanding for the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of the Company. At December 31, 2020 and 2019, the common stock equivalents of 2,400,000 associated with the Company's outstanding stock options were excluded from the calculation of diluted earnings per share because in 2020 and 2019 the options were antidilutive due to the net losses for the periods.
Revenue Recognition	Revenue Recognition Concentrate Sales: Processing Income: Sales and accounts receivable for sales are recorded net of charges from the customer which represent components of the transaction price. Charges are estimated by management upon transfer of risk based on contractual terms, and actual charges typically do not vary materially from management's estimates. Revenue from the sale of concentrate may be subject to adjustment upon final settlement of estimated metal prices, weights and assays, and are recorded as adjustments to revenue in the period of final settlement of prices, weights and assays; such adjustments are typically not material in relation to the initial invoice amounts. Revenue proceeds are recorded net of the impact of royalties and participation agreements. See Note 18.
Reclamation and Remediation	Reclamation and Remediation The Company's operations have been, and are subject to, standards for mine reclamation that have been established by various governmental agencies. The Company records the fair value of an asset retirement obligation as a liability in the period in which the Company incurs a legal obligation for the retirement of tangible long-lived assets. A corresponding asset is also recorded and depreciated over the life of the asset. After the initial measurement of the asset retirement obligation, the liability is adjusted when there are changes in the estimated future cash flows due to change in estimated costs or change in time until reclamation will commence. Determination of any amounts recognized is based upon numerous estimates and assumptions, including future retirement costs, future inflation rates and the credit-adjusted risk-free interest rates. Such assumptions are based on the Company's current mining plan and the best available information for making such estimates. See Note 13. For non-operating properties, the Company accrues costs associated with environmental remediation obligations when it is probable that such costs will be incurred and they are reasonably estimable. Such costs are based on management's estimate of amounts expected to be incurred when the remediation work is performed.
Financial Instruments	Financial Instruments The Company's financial instruments include cash and cash equivalents as well as various notes payable and the prepaid gold contract liability. All instruments are accounted for on a historical cost basis, which, due to the short maturity and interest rates of these financial instruments, approximates fair value at December 31, 2020 and 2019.
Fair Value Measurements	Fair Value Measurements When required to measure assets or liabilities at fair value, the Company uses a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used. The Company determines the level within the fair value hierarchy in which the fair value measurements in their entirety fall. The categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Level 1 uses quoted prices in active markets for identical assets or liabilities, Level 2 uses significant other observable inputs, and Level 3 uses significant unobservable inputs. The amount of the total gains or losses for the period are included in earnings that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date. At December 31, 2020 and December 31, 2019, the Company has no assets nor liabilities that require measurement at fair value on a recurring basis.
Going Concern	Going Concern As shown in the accompanying financial statements, the Company had an accumulated deficit of $11,291,811 through December 31, 2020 and net loss of $1,840,593 for the year ended December 31, 2020 along with negative working capital of $3,748,321, which raises substantial doubt about the Company's ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event the Company cannot continue in existence. Although production restarted in 2019, it has not yet reached optimum levels. The timing and amount of capital requirements will depend on a number of factors, including demand for products, metals market pricing, and the availability of opportunities for expansion through affiliations and other business relationships. Although management has procured funding through a forward sales agreement (Note 3) they intend to continue to seek new capital from equity securities issuances to provide funds needed to increase liquidity, fund internal growth, and fully implement its business plan. The ability of the Company to continue as a going concern is dependent on the Company's ability to generate profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they are due.
COVID -19	COVID -19 The Company's operations and business have experienced disruption due to the unprecedented conditions surrounding the COVID-19 pandemic spreading throughout the United States and elsewhere, causing disruptions to the Company's business operations and management. These disruptions are most evident in the Company's ability to retain and house employees and properly manage them while maintaining proper social distancing and with delays in obtaining materials and supplies. There has also been a reduction in the availability of equipment financing. These disruptions continue to hamper operations. It is management's belief that disruptions relating to COVID will be mitigated in the future as a large percent of the population becomes vaccinated.
New Accounting Pronouncements	New Accounting Pronouncements Accounting Standards Updates Adopted In August 2018, the FASB issued ASU No. 2018-13 Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement. The update removes, modifies and makes additions to the disclosure requirements on fair value measurements. The update was adopted as of January 1, 2020, and its adoption did not have a material impact on the Company's financial statements. Accounting Standards Updates to Become Effective in Future Periods In December 2019, the FASB issued ASU No. 2019-12 Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The update contains a number of provisions intended to simplify the accounting for income taxes. The update is effective for fiscal years beginning after December 15, 2020, with early adoption permitted. Management is evaluating the impact of this update on the Company's financial statements. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption.

Prepaid Forward Gold Contract_2

Prepaid Forward Gold Contract Liability (Tables)	12 Months Ended
	Dec. 31, 2020
Forward Gold Sales Contract Liability [Abstract]
Schedule of company is obligated to deliver gold	Months Gold Ounces per Month Total Gold Ounces December 2020 655 655 January 2021 to March 2021 896 2,688 April 2021 to March 2022 911 10,932 April 2022 to March 2023 1,396 16,752 April 2023 to December 2023 1,753 15,777 January 2024 241 241 47,045

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
Schedule of components of inventories	December 31, December 31, Ore on leach pad $ 6,583,986 $ 3,903,297 Carbon column in process 133,640 235,762 Finished goods 129,391 194,623 Total $ 6,847,017 $ 4,333,682

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of property, equipment, and accumulated depreciation	December 31, December 31, 2020 2019 Equipment $ 6,361,808 $ 5,336,011 Furniture and fixtures 6,981 6,981 Electronic and computer equipment 50,587 50,587 Vehicles 315,905 256,815 Land improvements 44,840 44,840 6,780,121 5,695,234 Less accumulated depreciation (3,129,046 ) (2,254,961 ) 3,651,075 3,440,273 Kiewit property facilities 2,497,436 2,497,436 Less accumulated amortization (758,851 ) (650,194 ) 1,738,585 1,847,242 Total $ 5,389,660 $ 5,287,515

Mineral Properties and Intere_2

Mineral Properties and Interests (Tables)	12 Months Ended
	Dec. 31, 2020
Mineral Industries Disclosures [Abstract]
Schedule of mineral properties and interests	December 31, 2020 December 31, 2019 Kiewit and surrounding claims $ 3,700,000 $ 3,700,000 JJS property 250,000 250,000 Total 3,950,000 3,950,000 Less Accumulated amortization (770,560 ) (475,401 ) 3,179,440 3,474,599 Asset retirement obligation Kiewit site 718,289 452,193 Kiewit exploration 28,377 11,126 JJS property 31,016 - Total 777,682 463,319 Less accumulated amortization (171,254 ) (208,281 ) 606,428 255,038 Total $ 3,785,868 $ 3,729,637

Notes Payable - Equipment (Tabl

Notes Payable - Equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Payable - Equipment [Abstract]
Schedule of the equipment notes payable	December 31, 2020 December 31, 2019 Note payable to Wheeler Machinery, collateralized by a 374 DL Excavator, due in 12 monthly installments of $19,575, beginning June 2020, including interest at 8%, with a balloon payment due in June 2021 of $150,164. (1) $ 304,845 $ - Note payable to ICM Solutions, LLC, collateralized by 3 grasshopper leg conveyor systems, due in 12 monthly installments of $4,365, beginning April 2020, including interest at 9%, with a balloon payment of $41,696 due in April 2021. (1) 69,230 - Note payable to Epiroc, collateralized by a used Epiroc drill, due in 6 monthly installments of $22,235, beginning October 2019, the balloon amount of $488,317 was refinanced in April 2020, with a new loan in that amount, due in 36 monthly payments of $14,679 including interest at 5.2%. 386,268 563,368 Note payable to Wheeler Machinery, collateralized by a used CAT 740 Haul truck, originally due in 11 monthly installments of $14,475, beginning May 2019, including interest at 9%, with a balloon payment due in April 2020 of $168,873. (1) (2) (3) 86,807 206,682 Note payable to Wheeler Machinery, collateralized by a used D8T dozer, originally due in 11 monthly installments of $19,125, beginning August 2019, including interest at 10%, with a balloon payment due in July 2020 of $350,281. (1) (2) (4) 349,761 441,989 Note payable to Komatsu Equipment, collateralized by a used PC490 Excavator, due in 11 monthly payments of $10,320, beginning July 2019, including interest at 9%, the balloon amount of $71,372 was refinanced in May 2020 with 1 payment of $28,823 and 12 monthly payments of $1,903 including interest at 4.6%. 11,275 90,200 1,208,186 1,302,239 Current portion (981,759 ) (1,302,239 ) Long term portion $ 226,427 $ - Principal payments due are as follows for the twelve months ended: December 31, 2021 $ 981,759 December 31, 2022 168,345 December 31, 2023 58,082 $ 1,208,186 Arrangements have been made with Wheeler CAT and ICM Solutions, LLC to accelerate the payment schedule for the first few months of 2021, with no additional penalties other than interest, thereby allowing for the account to become current by May 2021. (1) The Company was between 1 and 3 payments delinquent in its obligation on this note at December 31, 2020. (2) Due to the difficulty in obtaining long-term equipment financing, Wheeler CAT has extended the terms of this 12-month amortization, allowing for continued monthly payments of the same amount until other financing becomes available or until the balance has been paid in full, whichever comes first. (3) In February 2021, Wheeler CAT requested the return of this equipment because the Company was 5 payments delinquent in its obligation on this note payable. This truck was then purchased from Wheeler CAT by a related party who in February began renting the truck to the Company on a month-to-month rental. This arrangement relieved the Company of any other financial obligation on this note. (4) The balance due at December 31, 2020 includes an increase for a major repair invoice along with additional interest charges, which increased the note balance by $34,970.

Asset Retirement Obligation (Ta

Asset Retirement Obligation (Tables)	12 Months Ended
	Dec. 31, 2020
Asset Retirement Obligation Disclosure [Abstract]
Schedule of asset retirement obligations	December 31, 2020 December 31, 2019 Asset retirement obligation, beginning of period $ 826,637 $ 792,747 Reduction in liability due to transfer of Cactus Mill property - (40,802 ) Obligation incurred: Kiewit properties 283,347 - JJS property 31,016 - Accretion expense 92,514 74,692 Asset retirement obligation, end of period $ 1,233,514 $ 826,637

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	2020 2019 Deferred tax asset: Net operating loss carryforward $ 2,818,000 $ 1,784,000 Exploration costs 30,000 58,000 Stock based compensation 96,000 96,000 Equipment impairment 37,000 37,000 Asset retirement obligation 73,000 54,000 Total deferred tax assets 3,054,000 2,029,000 Valuation allowance (2,915,000 ) (2,029,000 ) 139,000 - Deferred tax liabilities: Property and equipment (139,000 ) - Total deferred tax liabilities (139,000 ) - Net deferred tax assets $ - $ -
Schedule of reconciliation between statutory federal income tax rate and tax provision (benefit)	December 31, 2020 December 31, 2019 Amount computed using the statutory rate $ (387,000 ) (21 %) $ (793,000 ) (21 %) Change in estimate (417,000 ) (23 %) - - Non-taxable item – SBA loan forgiven (97,000 ) (5 %) - - Other 15,000 1 % (1,000 ) - Change in valuation allowance 886,000 48 % 794,000 21 % Total income tax provision (benefit) $ - -% $ - -%

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2020
Revenue Recognition and Deferred Revenue [Abstract]
Schedule of sales of products	Year ended December 31, 2020 2019 Concentrate sales: Gold $ 6,811,841 $ 1,010,080 Silver 68,810 11,928 6,880,651 1,022,008 Less: Royalties (265,212 ) (40,880 ) Upside participation (987,277 ) (84,711 ) Outside processing charges (286,165 ) (44,756 ) (1,538,654 ) (170,347 ) Net concentrate sales 5,341,997 851,661 Processing income 132,110 - Total revenue $ 5,474,107 $ 851,661

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Summary of Significant Accounting Policies (Textual)
Accumulated deficit	$ (11,291,811)	$ (9,451,218)
Net loss	$ (1,840,593)	$ (3,776,293)
Outstanding stock options were excluded	2,400,000	2,400,000
Working capital	$ 3,748,321

Prepaid Forward Gold Contract_3

Prepaid Forward Gold Contract Liability (Details)	Dec. 31, 2020Installments
Total Gold Ounces	47,045
December 2020 [Member]
Gold Ounces per Month	655
Total Gold Ounces	655
January 2021 to March 2021 [Member]
Gold Ounces per Month	896
Total Gold Ounces	2,688
April 2021 to March 2022 [Member]
Gold Ounces per Month	911
Total Gold Ounces	10,932
April 2022 to March 2023 [Member]
Gold Ounces per Month	1,396
Total Gold Ounces	16,752
April 2023 to December 2023 [Member]
Gold Ounces per Month	1,753
Total Gold Ounces	15,777
January 2024 [Member]
Gold Ounces per Month	241
Total Gold Ounces	241

Prepaid Forward Gold Contract_4

Prepaid Forward Gold Contract Liability (Details Textual) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Oct. 31, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Forward Gold Sales Contract Liability (Textual)
Purchase agreement, description			The Purchase Agreement contains a royalty provision whereby royalties of 4% are due on gold and silver recovered from mining operations at the Kiewit site and sold by the Company to a third party. Royalties are payable within 30 days following the end of each fiscal quarter. Royalties payable at December 31, 2020 and December 31, 2019 were $210,802 and $36,074. The December 31, 2020 balance includes royalties payable for the second, third and fourth quarters of 2020.
Amended agreement, description			The Amended Agreement also altered the total amount that PDK may reduce the number of ounces of gold to be delivered under the Amended Agreement in exchange for common shares of the Company. Under the Amended Agreement, PDK may reduce the required number of ounces by up to 8,000 ounces in exchange for common shares of the Company.
Royalties payable			$ 210,802	$ 36,074
Participation payments			$ 576,360
PDK [Member]
Forward Gold Sales Contract Liability (Textual)
Purchase agreement, description		The Company entered into and closed a Pre-Paid Forward Gold Purchase Agreement (the “Purchase Agreement”) with PDK Utah Holdings L.P. (“PDK”) for the sale and purchase by PDK of gold produced from the Company’s mining property. Under the terms of the original Purchase Agreement, PDK initially agreed to purchase a total of 73,910 ounces of gold from the Company. The Company agreed to deliver ounces of gold produced from the Kiewit property to PDK. The Company would receive proceeds from PDK at the then current spot price less a discount specified in the Purchase Agreement. Prepayment was to be made in three tranches, with the initial tranche in the amount of $11,200,000 having been made upon execution of the Purchase Agreement on March 7, 2019 (the “Initial Funding”), $4,500,000 for Tranche 2 to occur at least six months following the Initial Funding date, and $5,500,000 for Tranche 3 to occur at least 10 months following the Initial Funding date, provided that all conditions precedent for funding Tranches 2 and 3 are met. From the Initial Funding, the Company paid an upfront fee of $600,000 to PDK for expenses incurred in connection with the transaction. The first gold delivery of 655 ounces is due December 2020.
Tranches [Member]
Forward Gold Sales Contract Liability (Textual)
Purchase agreement, description	The Company and PDK amended the Purchase Agreement and entered into the Amended Pre-Paid Forward Agreement (the “Amended Agreement”) to adjust the second and third tranches paid to the Company, to reduce the total number of ounces of gold subject to the Purchase Agreement, and to revise other provisions therein. The second tranche was reduced from $4,500,000 to $1,600,000, and the third tranche was reduced from $5,500,000 to $1,400,000. The second tranche was received on October 31, 2019 upon execution of the Amended Agreement and the third tranche was received on December 27, 2019, with funds to be dedicated in accordance with the revised budget furnished with the Amended Agreement. The amendment also reduced the total number of ounces of gold to be delivered under the agreement from 73,910 to 47,045.

Reclamation Bonds (Details)

Reclamation Bonds (Details) - USD ($)	Mar. 11, 2021	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Reclamation Bonds (Textual)
Surety bond in escrow account		$ 674,000	$ 674,000
Reclamation bonds		758,011	$ 759,351
Return property and the reclamation bond				$ 42,802
Properties escalated from amount		189,000
Subsequent Events [Member] | Utah Division of Oil, Gas and Mining [Member]
Reclamation Bonds (Textual)
Repayment of surety amount	$ 189,000
Minimum [Member]
Reclamation Bonds (Textual)
Properties escalated from amount		1,348,000
Maximum [Member]
Reclamation Bonds (Textual)
Properties escalated from amount		$ 1,537,000

Inventories (Details)

Inventories (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Ore on leach pad	$ 6,583,986	$ 3,903,297
Carbon column in process	133,640	235,762
Finished goods	129,391	194,623
Total	$ 6,847,017	$ 4,333,682

Inventories (Details Textual)

Inventories (Details Textual) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Inventories (Textual)
Adjustment to inventory	$ 204,127	$ (870,085)

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Summary of property, equipment, and accumulated depreciation
Less accumulated depreciation	$ (758,851)	$ (650,194)
Property and equipment, Total	5,389,660	5,287,515
Property, Plant and Equipment [Member]
Summary of property, equipment, and accumulated depreciation
Property and equipment, Gross	6,780,121	5,695,234
Less accumulated depreciation	(3,129,046)	(2,254,961)
Property and equipment, Total	3,651,075	3,440,273
Property, Plant and Equipment [Member] | Equipment [Member]
Summary of property, equipment, and accumulated depreciation
Property and equipment, Gross	6,361,808	5,336,011
Property, Plant and Equipment [Member] | Furniture and fixtures [Member]
Summary of property, equipment, and accumulated depreciation
Property and equipment, Gross	6,981	6,981
Property, Plant and Equipment [Member] | Electronic and computer equipment [Member]
Summary of property, equipment, and accumulated depreciation
Property and equipment, Gross	50,587	50,587
Property, Plant and Equipment [Member] | Vehicles [Member]
Summary of property, equipment, and accumulated depreciation
Property and equipment, Gross	315,905	256,815
Property, Plant and Equipment [Member] | Land Improvements [Member]
Summary of property, equipment, and accumulated depreciation
Property and equipment, Gross	44,840	44,840
Finite-Lived Intangible Assets [Member] | Kiewit property facilities [Member]
Summary of property, equipment, and accumulated depreciation
Property and equipment, Gross	2,497,436	2,497,436
Total [Member] | Kiewit property facilities [Member]
Summary of property, equipment, and accumulated depreciation
Property and equipment, Total	$ 1,738,585	$ 1,847,242

Property and Equipment (Detai_2

Property and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property and Equipment (Textual)
Amortization expense	$ 108,657	$ 162,980
Depreciation expense	$ 889,108	$ 562,537

Mineral Properties and Intere_3

Mineral Properties and Interests (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Mineral Industries Disclosures [Abstract]
Kiewit and surrounding claims	$ 3,700,000	$ 3,700,000
JJS property	250,000	250,000
Total	3,950,000	3,950,000
Less Accumulated amortization	(770,560)	(475,401)
Total	3,179,440	3,474,599
Asset retirement obligation
Kiewit site	718,289	452,193
Kiewit exploration	28,377	11,126
JJS property	31,016
Total	777,682	463,319
Less accumulated amortization	(171,254)	(208,281)
Mineral properties after accumulated depletion	606,428	255,038
Total	$ 3,785,868	$ 3,729,637

Mineral Properties and Intere_4

Mineral Properties and Interests (Details Textual) - USD ($)	Jun. 13, 2019	Dec. 31, 2020	Dec. 31, 2019
Mineral Properties and Interests; Reclamation Bonds (Textual)
Purchase agreement, description		The Purchase Agreement contains a royalty provision whereby royalties of 4% are due on gold and silver recovered from mining operations at the Kiewit site and sold by the Company to a third party. Royalties are payable within 30 days following the end of each fiscal quarter. Royalties payable at December 31, 2020 and December 31, 2019 were $210,802 and $36,074. The December 31, 2020 balance includes royalties payable for the second, third and fourth quarters of 2020.
Common stock issued		5,500,000
Fair value of common stock		$ 2,200,000
Percentage of royalty		2.50%
Mineral properties and amortization		$ 258,132	$ 475,682
Estimated gold production, description		The new estimate resulted in increased gold ounces at January 1, 2020 from 39,480 gold ounces to 92,500 gold ounces.
Agreement, description		In addition, the Company and Clifton entered into a Registration Rights Agreement to register for resale the shares issued to Clifton which requires the Company to register the shares within 18 months (which is September 7, 2020) following the initial funding received under the Purchase Agreement (Note 3). In the event the Company does not register the shares within the 18-month period
Corporate Joint Venture [Member]
Mineral Properties and Interests; Reclamation Bonds (Textual)
Joint venture agreement, description		Under the terms of the initial 2009 Joint Venture Agreement, the Company was required to pay a 4% net smelter royalty ("NSR") on base metals in all other areas except for production from the Kiewit gold property and a NSR on gold and silver, except for production from the Kiewit gold property, based on a sliding scale of between 2% and 15% based on the price of gold or silver, as applicable.  The Company was also required to pay Clifton a 6% NSR on any production from the Kiewit gold property.
NSR [Member]
Mineral Properties and Interests; Reclamation Bonds (Textual)
Royalty expense		$ 900,000
Purchase agreement, description		The buyer of the Purchase Agreement (Note 3), PDK, acquired a 4% NSR, previously held by Clifton, on the Kiewit property for $2,200,000. PDK remitted the funds for the NSR directly to Clifton. PDK will receive a 4% net NSR on proceeds from the sale of gold and silver from the Kiewit and JJS properties.
Ben Julian, LLC [Member]
Mineral Properties and Interests; Reclamation Bonds (Textual)
Agreement, description	The Company entered into an agreement whereby the Company acquired 20 claims adjacent to the Kiewit property from Ben Julian, LLC for $250,000, known as the JJS Property.

Short-Term Notes Payable - Re_2

Short-Term Notes Payable - Related Parties (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Jan. 02, 2019
Short-Term Notes Payable - Related Parties (Textual)
Total borrowings			$ 91,680	$ 249,000
Interest expense		$ 3,382

Convertible debt - Related Pa_2

Convertible debt - Related Parties (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Jan. 02, 2019
Convertible Notes - Related Parties (Textual)
Convertible debt		$ 1,350,000
Convertible Debt [Member]
Convertible Notes - Related Parties (Textual)
Accrued interest payable		$ 456,750
Interest expense	$ 31,412

Obligation Under Capital Leas_2

Obligation Under Capital Lease - Related Party (Details)	1 Months Ended
	Jun. 20, 2016USD ($)
RMH Overhead LLC [Member]
Obligation Under Capital Lease - Related Party (Textual)
Equipment includes assets under capital lease amount	$ 185,618

Notes Payable - Equipment (Deta

Notes Payable - Equipment (Details) - USD ($)		Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Note payable		$ 1,208,186	$ 1,302,239
Current portion		(981,759)	(1,302,239)
Long term portion		226,427
Principal payments due are as follows for the twelve months ended:
December 31, 2021		981,759
December 31, 2022		168,345
December 31, 2023		58,082
Total Principal amount		1,208,186
Notes Payable [Member]
Debt Instrument [Line Items]
Note payable	[1]	304,845
Notes Payable One [Member]
Debt Instrument [Line Items]
Note payable	[1]	69,230
Notes Payable Two [Member]
Debt Instrument [Line Items]
Note payable		386,268	563,368
Notes Payable Three [Member]
Debt Instrument [Line Items]
Note payable	[1],[2],[3]	86,807	206,682
Notes Payable Four [Member]
Debt Instrument [Line Items]
Note payable	[1],[2],[4]	349,761	441,989
Notes Payable Five [Member]
Debt Instrument [Line Items]
Note payable		$ 11,275	$ 90,200
[1]	The Company was between 1 and 3 payments delinquent in its obligation on this note at December 31, 2020.
[2]	Due to the difficulty in obtaining long-term equipment financing, Wheeler CAT has extended the terms of this 12-month amortization, allowing for continued monthly payments of the same amount until other financing becomes available or until the balance has been paid in full, whichever comes first.
[3]	In February 2021, Wheeler CAT requested the return of this equipment because the Company was 5 payments delinquent in its obligation on this note payable. This truck was then purchased from Wheeler CAT by a related party who in February began renting the truck to the Company on a month-to-month rental. This arrangement relieved the Company of any other financial obligation on this note.
[4]	The balance due at December 31, 2020 includes an increase for a major repair invoice along with additional interest charges, which increased the note balance by $34,970.

Notes Payable - Equipment (De_2

Notes Payable - Equipment (Details Textual)	12 Months Ended
	Dec. 31, 2020USD ($)Installments
Notes Payable - Equipment (Textual)
Increased notes balance	$ 34,970
Amortization terms, description	Wheeler CAT has extended the terms of this 12-month amortization.
Notes Payable [Member]
Notes Payable - Equipment (Textual)
Number of installments | Installments	12
Installments amount	$ 19,575
Interest rate percentage	8.00%
Maturity date	Jun. 30, 2021
Balloon payment	$ 150,164
Notes Payable One [Member]
Notes Payable - Equipment (Textual)
Number of installments | Installments	12
Installments amount	$ 4,365
Interest rate percentage	9.00%
Maturity date	Apr. 30, 2021
Balloon payment	$ 41,696
Notes Payable Two [Member]
Notes Payable - Equipment (Textual)
Number of installments | Installments	6
Installments amount	$ 22,235
Balloon payment	$ 488,317
Notes Payable Two [Member] | Epiroc drill [Member]
Notes Payable - Equipment (Textual)
Number of installments | Installments	36
Installments amount	$ 14,679
Interest rate percentage	5.20%
Notes Payable Three [Member]
Notes Payable - Equipment (Textual)
Number of installments | Installments	11
Installments amount	$ 14,475
Interest rate percentage	9.00%
Maturity date	Apr. 30, 2020
Balloon payment	$ 168,873
Notes Payable Four [Member]
Notes Payable - Equipment (Textual)
Number of installments | Installments	11
Installments amount	$ 19,125
Interest rate percentage	10.00%
Maturity date	Jul. 30, 2020
Balloon payment	$ 350,281
Notes Payable Five [Member]
Notes Payable - Equipment (Textual)
Number of installments | Installments	11
Installments amount	$ 10,320
Interest rate percentage	9.00%
Maturity date	May 31, 2020
Balloon payment	$ 71,372
Notes Payable Five [Member] | Komatsu PC490 Excavator [Member]
Notes Payable - Equipment (Textual)
Number of installments | Installments	12
Installments amount	$ 28,823
Interest rate percentage	4.60%
Balloon payment	$ 1,903

Note Payable - Cares Act Loan (

Note Payable - Cares Act Loan (Details) - USD ($)	1 Months Ended	12 Months Ended
	Apr. 30, 2020	Dec. 31, 2020
Note Payable – Cares Act Loan [Abstract]
Loan Received	$ 463,497
Maturity date	Apr. 9, 2025
Bears interest rate	1.00%
Income on note		$ 463,497

Asset Retirement Obligation (De

Asset Retirement Obligation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Asset Retirement Obligation Disclosure [Abstract]
Asset retirement obligation, beginning of period	$ 826,637	$ 792,747
Reduction in liability due to transfer of Cactus Mill property		(40,802)
Obligation incurred:
Kiewit properties	283,347
JJS property	31,016
Accretion expense	92,514	74,692
Asset retirement obligation, end of period	$ 1,233,514	$ 826,637

Asset Retirement Obligation (_2

Asset Retirement Obligation (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Asset Retirement Obligation (Textual)
Retirement asset and obligation increased	$ 125,363
Asset retirement obligations, description		The Cactus Mill property was returned to Clifton as part of the terms of the Amended Lease (Note 7). The net asset retirement cost of $17,120 and obligation of $40,802 relating to the Cactus Mill property were eliminated resulting in a gain on settlement of asset retirement obligation of $20,451 recognized in general and administrative expense in the statement of operations.
Risk-free interest rate	10.00%
Undiscounted costs	$ 198,365
Asset retirement obligation increased	$ 189,000
Risk-free interest rate	10.00%

Settlement of Consulting Cont_2

Settlement of Consulting Contract (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 16, 2019	Dec. 31, 2020	Dec. 31, 2019
Settlement of Consulting Contract (Textual)
Termination agreement, description	The Company negotiated a termination of the Agency Agreement (the "Termination Agreement") with H&H. Under the terms of the Termination Agreement, the Company paid H&H $600,000 in cash and agreed to pay an additional $200,000 within 18 months. The Company also issued 250,000 shares of its common stock with a fair value of $100,000 to H&H. In addition, Phillip H. Holme, a principal of H&H, became a director of the Company.
Settlement of consulting contract			$ 900,000
Settlement agreement		$ 200,000
Consulting Contract Due date		Jul. 31, 2020

Capital Stock (Details)

Capital Stock (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2012
Capital Stock (Textual)
Common stock, shares authorized	100,000,000	100,000,000
Voting rights, description	Voting rights are not cumulative and, therefore, the holders of more than 50% of the common stock could, if they choose to do so, elect all of the directors of the Company.
Common stock issue	5,500,000
Fair value of common stock	$ 2,200,000
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value	$ 0.001	$ 0.001
2019 Activity [Member]
Capital Stock (Textual)
Common stock issue			130,000
Fair value of common stock			$ 52,000
2019 Activity [Member] | Clifton [Member]
Capital Stock (Textual)
Common stock per share		$ 0.40
Common stock issue		5,500,000
Fair value of common stock		$ 2,200,000
2019 Activity [Member] | HH [Member]
Capital Stock (Textual)
Common stock issue		250,000
Fair value of common stock		$ 100,000
2020 Activity [Member]
Capital Stock (Textual)
Transaction common stock, description	The Company commenced a private placement offering of its common stock on June 22, 2020. One new shareholder purchased 200,000 shares at a price of $1.00 per share and a total of $200,000 was raised through this offering. The offering did not include warrants.

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred tax asset:
Net operating loss carryforward	$ 2,818,000	$ 1,784,000
Exploration costs	30,000	58,000
Stock based compensation	96,000	96,000
Equipment impairment	37,000	37,000
Asset retirement obligation	73,000	54,000
Total deferred tax assets	3,054,000	2,029,000
Valuation allowance	(2,915,000)	(2,029,000)
Net deferred tax assets	139,000
Deferred tax liabilities:
Property and equipment	(139,000)
Total deferred tax liabilities	(139,000)
Net deferred tax assets

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Amount computed using the statutory rate, amount	$ (387,000)	$ (793,000)
Amount computed using the statutory rate, percent	(21.00%)	(21.00%)
Change in estimate, amount	$ (417,000)
Change in estimate, percent	(23.00%)
Non-taxable item - SBA loan forgiven, amount	$ (97,000)
Non-taxable item - SBA loan forgiven, percent	(5.00%)
Other, amount	$ 15,000	$ (1,000)
Other, percent	1.00%
Change in valuation allowance, amount	$ 886,000	$ 794,000
Change in valuation allowance, percent	48.00%	21.00%
Total income tax provision (benefit), amount
Total income tax provision (benefit), percent

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Taxes (Textua)
Federal net operating loss carry forwards	$ 13,400,000	$ 6,600,000
Federal net operating loss carry forwards, description	Which expire between 2029 through 2039. The remaining balance of $6.8 million will never expire but its utilization is limited to 80% of taxable income in any future year.
Net deferred tax assets valuation allowance equal percent	48.00%	21.00%
Statutory rate	21.00%	21.00%
Management [Member]
Income Taxes (Textua)
Net deferred tax assets valuation allowance equal percent	100.00%	100.00%

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Related Party Transactions (Textual)
Rent expense	$ 17,000	$ 12,000
Accrued compensation per month	3,000
Director One [Member]
Related Party Transactions (Textual)
Accrued compensation per month	6,000	6,000
Director Two [Member]
Related Party Transactions (Textual)
Accrued compensation per month	34,000
Officers [Member]
Related Party Transactions (Textual)
Accrued compensation per month	37,697
Other Director [Member]
Related Party Transactions (Textual)
Accrued compensation per quarter	$ 5,000	$ 5,000

Revenue (Details)

Revenue (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Concentrate sales:
Gold	$ 6,811,841	$ 1,010,080
Silver	68,810	11,928
Total product sales	6,880,651	1,022,008
Less: Royalties	(265,212)	(40,880)
Upside participation	(987,277)	(84,711)
Outside processing charges	(286,165)	(44,756)
Total	(1,538,654)	(170,347)
Net concentrate sales	5,341,997	851,661
Processing income	132,110
Total revenue	$ 5,474,107	$ 851,661

Stock Options (Details)

Stock Options (Details) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 23, 2018	Dec. 31, 2020
Stock options (Textual)
Reserved shares under stock incentive plan	2,400,000	2,400,000
Exercisable price	$ 0.40
Share based compensation expiration date	Feb. 23, 2023
Outstanding options		$ 2,400,000
Remaining life of options		2 years 1 month 24 days
Rick Havenstrite [Member]
Stock options (Textual)
Number of options granted		1,000,000
Howard Crosby [Member]
Stock options (Textual)
Number of options granted		1,000,000
John Ryan [Member]
Stock options (Textual)
Number of options granted		200,000
Linde Havenstrite [Member]
Stock options (Textual)
Number of options granted		200,000

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	May 11, 2018	Dec. 31, 2020	Dec. 31, 2019
Commitments and Contingencies (Textual)
Finder's agreement, description	The Company entered into an agreement with Mount Royal Consultants (Mount Royal) to assist in finding prospective investors. Mount Royal would receive a finder’s fee of 7% for a connection with a company that resulted in a qualified investment consisting of equity securities or a fee of 3% for a connection with a company that resulted in a purchase of debt securities. On March 7, 2019, the Company closed a Purchase Agreement (Note 3) to a buyer for the purchase of gold produced from the Company's mining property. This agreement was deemed to be subject to the finder’s fee and resulted in a payment to Mount Royal of $318,000, 3% of the $10,600,000 beneficially received by the Company in accordance with the terms of the Purchase Agreement. On November 1, 2019, an additional payment of 3% of the Tranche 2 payment received by the Company resulted in a payment of $48,000 to Mount Royal and a third payment of $42,000 was issued after receipt of the Tranche 3 payment on December 27, 2019.
Amount due		$ 35,568
Mr. Havenstrite [Member]
Commitments and Contingencies (Textual)
Base annual salary		144,000
Accrued compensation		37,697
Rick Havenstrite [Member]
Commitments and Contingencies (Textual)
Accrued compensation		26,620
Marianne Havenstrite [Member]
Commitments and Contingencies (Textual)
Accrued compensation		11,077
Mining Leases [Member]
Commitments and Contingencies (Textual)
Annual claims fees		155
Total claims fees		$ 29,739

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Feb. 01, 2021	Dec. 02, 2020
Subsequent Events [Member]
Subsequent Events (Textual)
Monthly rent	$ 10,000
Amended Agreement [Member]
Subsequent Events (Textual)
Subsequent events, description		The Company notified PDK that it would not be able to make the December delivery of gold and elected to use one of the delivery postponement options under the Amended Agreement. This provision permits the Company to delay delivery by up to 30 days by delivering the amount of gold due on the previous month’s due date, plus interest calculated at the default interest rate. At the end of this 30-day extension period the Company was unable to deliver the December payment. The Company has also failed to make the gold deliveries for January, February and March of 2021. In February and March 2021, the Company received invoices from PDK for $448,000 each month for the missed deliveries in February and March 2021, respectively. Although invoices for the payments due in February and March 2021 have been received, notice of default has not been received from the Buyer. The failure to make gold deliveries under the Amended Agreement provides PDK with certain remedies, including termination of the agreement, demand for early payment of the entire delivery obligations, and enforcement of foreclosure rights against the assets pledged as security under the agreement. Management is involved in ongoing discussions with representatives of PDK in an attempt to resolve these late payments and to renegotiate the terms of the gold delivery agreement.