Desert Hawk Gold (DHGC) 10-Q 16 Nov 21 2021 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2021	Nov. 16, 2021
Document Information Line Items
Entity Registrant Name	Desert Hawk Gold Corp.
Trading Symbol	DHGC
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		26,831,603
Amendment Flag	false
Entity Central Index Key	0001168081
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-169701
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	82-0230997
Entity Address, Address Line One	1290 Holcomb Ave.
Entity Address, City or Town	Reno
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89502
City Area Code	(775)
Local Phone Number	337-8057
Entity Interactive Data Current	Yes
Security Exchange Name	NONE
Title of 12(b) Security	N/A

Condensed Balance Sheets (Unaud

Condensed Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
CURRENT ASSETS
Cash and cash equivalents	$ 471,843	$ 173,287
Accounts receivable	59,675
Inventories (NOTE 4 )	4,269,824	5,341,997
Prepaid expenses and other current assets	32,154	18,713
TOTAL CURRENT ASSETS	4,833,496	5,533,997
INVENTORIES (NOTE 4 )	1,466,297	1,505,020
PROPERTY AND EQUIPMENT, net (NOTE 5)	4,973,976	5,389,660
MINERAL PROPERTIES AND INTERESTS, net (NOTE 6)	3,707,316	3,785,868
RECLAMATION BONDS (NOTE 3)	947,084	758,011
TOTAL ASSETS	15,928,169	16,972,556
CURRENT LIABILITIES:
Accounts payable and accrued liabilities	306,242	1,459,605
Royalties and upside participation payable (NOTE 7)	1,718,150	798,257
Accrued liabilities – officers and other wages (NOTE 13)	117,159	71,697
Notes payable – equipment, current portion (NOTE 8)	677,934	981,759
Settlement of consulting contract payable	200,000	200,000
Prepaid forward gold contract liability, current portion (NOTE 7)	11,053,494	3,336,618
Due to PDK in lieu of gold deliveries (NOTE 7)	4,404,500
TOTAL CURRENT LIABILITIES	18,477,479	6,847,936
LONG-TERM LIABILITIES
Note payable – equipment, net of current portion (NOTE 8)	119,071	226,427
Asset retirement obligation (NOTE 9)	1,331,808	1,233,514
Prepaid forward gold contract liability (NOTE 7)		10,263,382
TOTAL LONG-TERM LIABILITIES	1,450,879	11,723,323
TOTAL LIABILITIES	19,928,358	18,571,259
COMMITMENTS AND CONTINGENCIES (NOTE 4, 7 AND 13)
STOCKHOLDERS’ EQUITY
Preferred Stock, $.001 par value; 10,000,000 shares authorized, none issued or outstanding
Common Stock, $.001 par value; 100,000,000 shares authorized; 26,831,603 and 26,831,603 shares issued and outstanding, respectively	26,833	26,833
Additional paid-in capital	9,666,275	9,666,275
Accumulated deficit	(13,693,297)	(11,291,811)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	(4,000,189)	(1,598,703)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 15,928,169	$ 16,972,556

Condensed Balance Sheets (Una_2

Condensed Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred Stock par value (in Dollars per share)	$ 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 (in Dollars per share)	$ 0.001	$ 0.001
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	26,831,603	26,831,603
Common Stock, shares outstanding	26,831,603	26,831,603

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
REVENUE
Sales (NOTE 12)	$ 2,129,790	$ 1,499,729	$ 5,877,566	$ 4,205,776
OPERATING EXPENSES
General production and project costs	1,155,365	1,154,944	4,115,107	3,487,428
Processing costs	56,345		199,489
Depreciation and amortization	287,662	321,075	781,892	911,901
Other operating costs	128,412	181,374	263,573	481,024
Consulting expense		65,055		65,055
Exploration expense	4,086		9,083	342,350
Legal and professional	36,679	14,204	150,115	103,586
Officers and directors fees	89,761	87,615	257,426	259,087
General and administrative	81,502	104,112	277,047	233,794
Loss on disposal of equipment	5,487		239,651	162
Forward gold contract expense (NOTE 7)	576,444		1,857,994
TOTAL OPERATING EXPENSES	2,421,743	1,928,379	8,151,377	5,884,387
LOSS FROM OPERATIONS	(291,953)	(428,650)	(2,273,811)	(1,678,611)
OTHER INCOME (EXPENSE)
Interest and other income	10,033	5,442	10,073	5,817
Interest expense – equipment financing	(18,994)	(28,685)	(71,872)	(76,514)
Interest expense - other	(31,031)	(3,357)	(65,876)	(4,210)
TOTAL OTHER INCOME (EXPENSE)	(39,992)	(26,600)	(127,675)	(74,907)
NET LOSS BEFORE INCOME TAX	(331,945)	(455,250)	(2,401,486)	(1,753,518)
Provision (benefit) for income tax
NET LOSS	$ (331,945)	$ (455,250)	$ (2,401,486)	$ (1,753,518)
Basic and diluted loss per share (in Dollars per share)	$ (0.01)	$ (0.02)	$ (0.09)	$ (0.07)
Basic and diluted weighted average number shares outstanding (in Shares)	26,831,603	26,798,994	26,831,603	26,687,807

Condensed Statements of Changes

Condensed Statements of Changes in Stockholders’ Equity(Deficit) (Unaudited) - USD ($)	Common Stock	Additional Paid in Capital	Accumulated Deficit	Total
BALANCE at Dec. 31, 2019	$ 26,633	$ 9,466,475	$ (9,451,218)	$ 41,890
BALANCE (in Shares) at Dec. 31, 2019	26,631,603
Net loss			(1,090,190)	(1,090,190)
BALANCE at Mar. 31, 2020	$ 26,633	9,466,475	(10,541,408)	(1,048,300)
BALANCE (in Shares) at Mar. 31, 2020	26,631,603
Net loss			(208,078)	(208,078)
BALANCE at Jun. 30, 2020	$ 26,633	9,466,475	(10,749,486)	(1,256,378)
BALANCE (in Shares) at Jun. 30, 2020	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 (in Shares)	200,000
Net loss			(455,250)	(455,250)
BALANCE at Sep. 30, 2020	$ 26,833	9,666,275	(11,204,736)	(1,511,628)
BALANCE (in Shares) at Sep. 30, 2020	26,831,603
BALANCE at Dec. 31, 2020	$ 26,833	9,666,275	(11,291,811)	(1,598,703)
BALANCE (in Shares) at Dec. 31, 2020	26,831,603
Net loss			(1,544,464)	(1,544,464)
BALANCE at Mar. 31, 2021	$ 26,833	9,666,275	(12,836,275)	(3,143,167)
BALANCE (in Shares) at Mar. 31, 2021	26,831,603
Net loss			(525,077)	(525,077)
BALANCE at Jun. 30, 2021	$ 26,833	9,666,275	(13,361,352)	(3,668,244)
BALANCE (in Shares) at Jun. 30, 2021	26,831,603
Net loss			(331,945)	(331,945)
BALANCE at Sep. 30, 2021	$ 26,833	$ 9,666,275	$ (13,693,297)	$ (4,000,189)
BALANCE (in Shares) at Sep. 30, 2021	26,831,603

Condensed Statements of Chang_2

Condensed Statements of Changes in Stockholders’ Equity(Deficit) (Unaudited) (Parentheticals)	3 Months Ended
	Sep. 30, 2020$ / shares
Statement of Stockholders' Equity [Abstract]
Common stock issued for cash, per share	$ 1

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (2,401,486)	$ (1,753,518)
Adjustments to reconcile net loss to net cash provided (used) by operating activities
Depreciation and amortization	781,892	911,901
Accretion of asset retirement obligation	91,461	69,601
Write down of inventory to net realizable value	1,265,018
Loss on disposal of equipment	239,651	162
Changes in operating assets and liabilities:
Accounts receivable	(59,675)
Inventories	(154,122)	(2,073,902)
Prepaid expenses and other current assets	(13,441)	144,226
Accounts payable and accrued expenses	(995,363)	1,033,153
Royalties and upside participation payable (NOTE 7)	919,893
Accrued liabilities – officer and other wages	45,462	21,005
Due to PDK in lieu of gold deliveries (NOTE 7)	4,404,500
Prepaid forward gold contract liability (NOTE 7)	(2,546,506)
Net cash provided (used) by operating activities	1,577,284	(1,647,372)
CASH FLOWS FROM INVESTING ACTIVITIES:
Additions to property and equipment	(191,371)	(545,197)
Payments for collateral on reclamation bonds	(189,073)	(375)
Proceeds from sales of property and equipment	6,000
Net cash used by investing activities	(374,444)	(545,572)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from note payable – SBA		463,497
Proceeds from issuance of common stock		200,000
Payment of notes payable - equipment	(904,284)	(499,804)
Net cash provided (used) by financing activities	(904,284)	163,693
Net increase (decrease) in cash and cash equivalents	298,556	(2,029,251)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	173,287	2,116,432
CASH AND CASH EQUIVALENTS AT END OF PERIOD	471,843	87,181
NON-CASH FINANCING AND INVESTING ACTIVITIES:
Equipment acquired with notes payable – equipment	579,909	$ 447,650
Accrued rent satisfied with equipment trade-in	$ 158,000

Organization and Description of

Organization and Description of Business	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – 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 on 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	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES In the opinion of management, the accompanying unaudited interim balance sheets and statements of operations, cash flows and stockholders’ equity (deficit) contain all adjustments, consisting of normal recurring items, necessary to present fairly, in all material respects, the financial position of the Company as of September 30, 2021, and the results of its operations and its cash flows for the three- and nine-month periods ended September 30, 2021 and 2020. The operating and financial results for the Company for the nine months ended September 30, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021. These unaudited interim financial statements have been prepared by management in accordance with generally accepted accounting principles used in the United States of America (“U.S. GAAP”). These unaudited interim financial statements do not include all note disclosures required by U.S. GAAP on an annual basis, and therefore should be read in conjunction with the annual audited financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020 filed with the Securities and Exchange Commission on April 19, 2021. 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 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 interest 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; mineral 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 material 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. 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 September 30, 2021, 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 September 30, 2021 is net realizable value. A portion of the September 30, 2021 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 annualized ounces sold year to date. See Note 4. Earnings (Loss) Per Share Basic earnings (loss) per share includes no dilution and is computed by dividing net earnings (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. For the three and nine months ended September 30, 2021 and 2020, 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 they were anti-dilutive due to the net loss for the periods then ended. 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 from concentrate sales are recorded net of the impact of royalties and participation agreements. Going Concern As shown in the accompanying financial statements, the Company had an accumulated deficit of $13,693,297 through September 30, 2021 and net loss of $2,401,486 for the nine-month period ended September 30, 2021, along with negative working capital of $13,643,983 which raises substantial doubt about the Company’s ability to continue as a going concern. In addition, the Company has not delivered gold ounces as scheduled on its prepaid forward gold contract and could be subject to default provisions within the related agreement (see Note 7). 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. Management continues to seek new capital from equity securities issuances or other business arrangements 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 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. The update was adopted as of January 1, 2021, and its adoption did not have a material impact on the Company’s financial statements. 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.

Reclamation Bonds

Reclamation Bonds	9 Months Ended
	Sep. 30, 2021
Reclamation Bonds [Abstract]
RECLAMATION BONDS	NOTE 3 – RECLAMATION BONDS At September 30, 2021 and December 31, 2020, 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 December 2020, the Company was notified by the Utah Department of Natural Resources 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. The amount was remitted to the Utah Division of Oil, Gas and Mining on March 11, 2021. Total reclamation bonds posted at September 30, 2021 and December 31, 2020 are $947,084 and $758,011, 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	9 Months Ended
	Sep. 30, 2021
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 4 – INVENTORIES Inventories at September 30, 2021 and December 31, 2020 consists of the following: September 30, December 31, 2021 2020 Ore on leach pad $ 5,328,635 $ 6,583,986 Carbon column in process 225,215 133,640 Finished goods 182,271 129,391 5,736,121 6,847,017 Less long-term portion (1,466,297 ) (1,505,020 ) Total $ 4,269,824 $ 5,341,997 Inventories at September 30, 2021 and December 31, 2020 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 $1,265,018 and $204,127 at September 30, 2021 and December 31, 2020, respectively. A portion of the September 30, 2021 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 annualized ounces sold year to date.

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 - PROPERTY AND EQUIPMENT The following is a summary of property and equipment at September 30, 2021 and December 31, 2020: September 30, December 31, 2021 2020 Equipment $ 6,443,815 $ 6,361,808 Furniture and fixtures 6,981 6,981 Electronic and computer equipment 50,587 50,587 Vehicles 322,045 315,905 Land improvements 44,840 44,840 6,868,268 6,780,121 Less accumulated depreciation (3,594,707 ) (3,129,046 ) 3,273,561 3,651,075 Kiewit property facilities 2,497,435 2,497,436 Less accumulated amortization (797,021 ) (758,851 ) 1,700,414 1,738,585 Total $ 4,973,976 $ 5,389,660 For the Kiewit property facilities, amortization based on total units of production was $20,412 and $28,817 for the three months ended September 30, 2021 and 2020, respectively. For the Kiewit property facilities, amortization based on total units for production was $38,170 and $83,965 for the nine months ended September 30, 2021 and 2020, respectively. Depreciation expense on property and equipment was $222,804 and $231,824 for the three months ended September 30, 2021 and 2020, respectively. Depreciation expense on property and equipment was $658,337 and $653,453 and for the nine months ended September 30, 2021 and 2020, respectively. During the nine months ended September 30, 2021, the Company was required to return a CAT 740 Haul truck to Wheeler Machinery because the Company was 5 payments delinquent in its obligation on this note payable. The net carrying value of the equipment was $290,889 and the outstanding note payable balance was $86,806. A loss on disposal of equipment of $204,083 was recognized. The truck was purchased by a related party who in February began renting the truck to the Company on a month-to-month rental. See Note 11. During the nine months ended September 30, 2021, the Company acquired a new HP4 crushing system in exchange for its HP3 crushing system which was returned to ICM Solutions, Inc. (“ICM”). Prior to the acquisition, the Company had been renting the HP4 crushing system from ICM and had an accrued rent payable of $158,000. ICM financed the acquisition of the new HP4 crushing system with a new note of $215,510 for the cost of the new equipment, plus accrued rent payable, less the trade-in value of the HP3 crushing system.

Mineral Properties and Interest

Mineral Properties and Interests	9 Months Ended
	Sep. 30, 2021
Mineral Industries Disclosures [Abstract]
MINERAL PROPERTIES AND INTERESTS	NOTE 6 – MINERAL PROPERTIES AND INTERESTS Mineral properties and interests as of September 30, 2021 and December 31, 2020 are as follows: September 30, December 31, 2021 2020 Kiewit and all other sites $ 3,700,000 $ 3,700,000 JJS property 250,000 250,000 3,950,000 3,950,000 Less accumulated amortization (840,363 ) (770,560 ) 3,109,638 3,179,440 Asset retirement obligation assets Kiewit Site 725,122 718,289 Kiewit Exploration 28,377 28,377 JJS property 31,016 31,016 Total 784,515 777,682 Less accumulated amortization (186,837 ) (171,254 ) 597,679 606,428 Total $ 3,707,316 $ 3,785,868 The Company is required to pay a 4% net smelter royalty (“NSR”) to PDK on revenues of gold and silver from the Kiewit gold property and the JJS properties.

Prepaid Forward Gold Contract L

Prepaid Forward Gold Contract Liability	9 Months Ended
	Sep. 30, 2021
Forward Gold Sales Contract Liability [Abstract]
PREPAID FORWARD GOLD CONTRACT LIABILITY	NOTE 7 – 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, as amended, PDK agreed to purchase a total of 47,045 ounces of gold from the Company. The Company agreed to deliver ounces of gold produced from the Kiewit property to PDK and the Company would then receive proceeds from PDK at the then current spot price less a discount specified in the Purchase Agreement. The Company has the option of paying cash to PDK for the number of ounces to be delivered each month at a rate of $500 per ounce. The Company received a net amount of $13,600,000 in 2019 for the future delivery of these gold ounces. The Purchase Agreement contains a royalty provision whereby royalties of 4% are due to PDK on gold and silver recovered from mining operations at the Kiewit site and sold by the Company to a third party. Under the Purchase Agreement, the Company also pays a 5% withholding tax to the state of Utah on the PDK royalty payments. Royalties are payable within 30 days following the end of each fiscal quarter. The Purchase Agreement contains a participation payment whereby PDK receives a portion of the proceeds from gold sold by the Company to a third party. The payment due to PDK is based upon a percentage of proceeds over a set gold price per ounce. The upside participation amounts are payable within four days following each sale. In addition, under the Purchase Agreement, PDK may reduce the required number of ounces to be sold in exchange for up to 8,000 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. Under the terms of the Purchase Agreement, as amended, 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 No gold has been delivered under the contract. As of September 30, 2021 and December 31, 2020, a cumulative of 8,809 and 655 ounces, respectively, were scheduled to be delivered to PDK under the terms of the Purchase Agreement. The ounces due but unpaid to PDK at September 30, 2021 have been reflected in “due to PDK in lieu of gold deliveries’ at the amount calculated based on the Company’s option to pay cash in lieu of delivery at $500 per ounce. The forward gold contract balance and the related contract expense for the nine-month period ended September 30, 2021 are as follows: Total ounces to be delivered through September 30, 2021 8,809 Contractual payment per ounce in lieu of delivery $ 500 Amount due to PDK at September 30, 2021 $ 4,404,500 Forward gold contract balance associated with 8,809 ounces (2,546,506 ) Forward gold contract expense for the nine months ended September 30, 2021 $ 1,857,994 Prepaid forward gold contract liability balance at December 31, 2020 $ 13,600,000 Forward gold contract balance associated with 8,809 ounces (2,546,506 ) Prepaid forward gold contract liability balance at September 30, 2021 $ 11,053,494 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 Purchase Agreement, as amended. This provision permits the Company to delay delivery by up to 30 days by delivering the amount of gold due within 30 days, plus interest calculated at the default interest rate, thereby causing the December ounces to be come due in January 2021. At the end of this 30-day extension period the Company was unable to deliver the December payment and the amount became due on January 25, 2021. As of September 30, 2021, and through the issuance of these financial statements, PDK has sent invoices to the Company for the deliveries and payments due. However, no notice of default on the Purchase Agreement has been received from PDK. The failure to make gold deliveries under the Purchase Agreement, as amended, 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. The Company is in ongoing negotiations with PDK in an effort to re-negotiate the terms of the agreement. Due to the delinquent status of the deliveries and PDK’s rights under the default provisions of the Purchase Agreement, the Company has classified the entire liability balance owing as current on the September 30, 2021 balance sheet. Accrued interest of $65,792 and $ Nil The September 30, 2021 balance includes royalties payable for the second, third and fourth quarters of 2020 and the first, second and third quarters of 2021. The September 30, 2021 balance includes participation payments payable for the third and fourth quarters of 2020 and the first, second and third quarters of 2021. The following is a summary of royalties, upside participation and interest payable: September 30, December 31, 2021 2020 Royalties payable $ 404,316 $ 210,802 Royalties withholding payable 19,760 11,095 Upside participation payable 1,294,074 576,360 Interest payable 65,792 5,600 Total $ 1,783,942 $ 803,857

Notes Payable _ Equipment

Notes Payable – Equipment	9 Months Ended
	Sep. 30, 2021
Notes Payable Equipment [Abstract]
NOTES PAYABLE – EQUIPMENT	NOTE 8 – NOTES PAYABLE – EQUIPMENT The following is a summary of the equipment notes payable: September 30, December 31, 2021 2020 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 8.5%, with a balloon payment due in June 2021 of $150,164. (1) $ 61,759 $ 304,845 Note payable to ICM Solutions, LLC, collateralized by an HP4 crushing system, due in 10 monthly payments of $22,300, beginning March 2021, including interest at 9%. 65,909 - 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%. (1) 16,976 69,230 Note payable to Wheeler Machinery, collateralized by a used CAT 740 Haul truck (SN2293), 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. (2) - 86,807 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%. 267,168 386,268 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 9%, with a balloon payment due in July 2020 of $350,281. (1) 157,137 349,761 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 Note payable to Wheeler Machinery, collateralized by a used CAT 740 Haul Truck, due in 14 monthly installments of $14,475, beginning in July 2021, including interest at 7.48%, with a balloon payment due in August 2022 of $18,185. 184,252 - Note payable to Goodfellow, collateralized by a JM Conveyor model 36 x 100 Radial Stacker, due in 19 monthly installments of $4,675, beginning in February 2021 including interest at 15%. 43,804 - 797,005 1,208,186 Current portion (677,934 ) (981,759 ) Long term portion $ 119,071 $ 226,427 Principal payments due are as follows for the twelve months ended: September 30, 2022 $ 677,934 September 30, 2023 119,071 Total $ 797,005 Arrangements have been made with Wheeler CAT and ICM Solutions, LLC to accelerate the payment schedules of their notes for the first few months of 2021, with no additional penalties other than interest, thereby allowing for the accounts to become current by May 2021. (1) 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. (2) 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 leasing the truck to the Company on a month-to-month rental. See Note 11. This arrangement relieved the Company of any other financial obligation on this note.

Asset Retirement Obligation

Asset Retirement Obligation	9 Months Ended
	Sep. 30, 2021
Asset Retirement Obligation Disclosure [Abstract]
ASSET RETIREMENT OBLIGATION	NOTE 9 –ASSET RETIREMENT OBLIGATION Changes in the asset retirement obligation for the nine-month periods ended September 30, 2021 and 2020 are as follows: September 30, September 30, 2021 2020 Asset retirement obligation, beginning of period $ 1,233,514 $ 826,637 Obligation incurred: Kiewit properties 6,833 94,347 JJS property - 31,016 Accretion expense 91,461 69,601 Asset retirement obligation, end of period $ 1,331,808 $ 1,021,601 In the first quarter of 2021 and 2020, the Company updated the asset retirement obligation to reflect a plan for reclamation and closure of the mine at the end of its life. The asset retirement asset and obligation increased by $6,833 and $125,363, respectively, 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 we expect to pay the retirement obligation.

Capital Stock

Capital Stock	9 Months Ended
	Sep. 30, 2021
Stockholders' Equity Note [Abstract]
CAPITAL STOCK	NOTE 10 - 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. During the nine-month period ended September 30, 2021 the Company had no transactions relating to common stock. During the nine-month period ended September 30, 2020, the Company sold 200,000 shares of common stock at a price of $1 per share. 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.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 11 – RELATED PARTY TRANSACTIONS In addition to transactions disclosed in Note 13, 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 $4,500 and $4,500 for the three months ended September 30, 2021 and 2020. The Company recognized rent expense of $13,500 and $12,500 for the nine-month periods ended September 30, 2021 and 2020. At September 30, 2021 and December 31, 2020, amounts due to RMH Overhead, LLC for rent of $ Nil Nil 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. See Note 5. 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. At September 30, 2021 and December 31, 2020, amounts of $10,000 and $ Nil, respectively, are due to RMH Overhead, LLC for rent of this equipment, and this amount is 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 fees of $6,000 per month and another director receiving $5,000 per quarter. At September 30, 2021 and December 31, 2020, accrued compensation due to directors was $61,000 and $11,000 , respectively.

Revenue

Revenue	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
REVENUE	NOTE 12 – REVENUE At September 30, 2021 and December 30, 2020, the Company had a receivable balance from processing income of $59,675 and $ Nil Product sales for the three-month periods ended September 30, 2021 and September 30, 2020 are shown below: Three Months ended Three Months ended Concentrate sales: Gold $ 1,784,936 $ 1,979,156 Silver 23,246 20,420 1,808,182 1,999,576 Less: Royalties (76,134 ) (84,189 ) Upside participation payments (266,175 ) (332,035 ) Outside processing charges (89,838 ) (83,623 ) (432,147 ) (499,847 ) Net concentrate sales 1,376,035 1,499,729 Processing sales, net of charges 753,755 - Total revenue $ 2,129,790 $ 1,499,729 Product sales for the nine-month periods ended September 30, 2021 and September 30, 2020 are shown below: Nine Months ended Nine Months ended Concentrate sales: Gold $ 4,768,124 $ 5,307,976 Silver 69,753 52,305 4,837,877 5,360,281 Less: Royalties (203,700 ) (201,197 ) Upside participation payments (717,714 ) (742,957 ) Outside processing charges (229,147 ) (210,351 ) (1,150,561 ) (1,154,505 ) Net concentrate sales 3,687,316 4,205,776 Processing sales, net of charges 2,190,250 - Total revenue $ 5,877,566 $ 4,205,776 For the three and nine months ended September 30, 2021 and 2020, all revenue from concentrate sales was sold to Asahi Refining. For the three and nine months ended September 30, 2021, all revenue from processing income was received from the outside company whose concentrate sales are to Asahi Refinery .

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 13– COMMITMENTS AND CONTINGENCIES In addition to commitments disclosed in Notes 4 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 September 30, 2021 and December 31, 2020, the amount due to Tooele County for 2020 is $ Nil 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 September 30, 2021 and December 31, 2020 accrued compensation due to officers of the Company was $56,159 and $37,697, respectively. Of the amounts accrued at September 30, 2021 and December 31, 2020, accrued compensation of $37,697 and $26,620 is due to Rick Havenstrite and $18,462 and $11,077 is due to Marianne Havenstrite, Treasurer and Principal Financial Officer. Directors’ Fees The Company compensates its directors for their service to the Company. At September 30, 2021 and December 31, 2020, accrued compensation due to directors was $61,000 and $34,000. 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. Future amounts to be received from investors could also be subject to this agreement. During the three -month period ended September 30, 2021, the Company recognized no 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 paid during the three- and nine-month periods ended September 30, 2021 and 2020, are $15,199 and $11,025. Claims fees are due in August for the year beginning in September of that year.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14– SUBSEQUENT EVENTS The Utah Division of Oil, Gas & Mining has granted conditional approval of an operating and reclamation permit for the Company’s mining properties pending calculation of the surety bond. The Company expects this permit to be finalized in December and at that time must provide additional bonding in the amount of about $550,000 in advance of the pit expansion work. An additional amount of approximately $400,000 will be due when the heap leach expansion takes place. The Company expects to begin the pit expansion in January 2022 with the heap leach expansion taking place later in 2022 or 2023.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2021
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 interest 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; mineral 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 material 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.
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 September 30, 2021, 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 September 30, 2021 is net realizable value. A portion of the September 30, 2021 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 annualized ounces sold year to date. See Note 4.
Earnings (Loss) Per Share	Earnings (Loss) Per Share Basic earnings (loss) per share includes no dilution and is computed by dividing net earnings (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. For the three and nine months ended September 30, 2021 and 2020, 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 they were anti-dilutive due to the net loss for the periods then ended.
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 from concentrate sales are recorded net of the impact of royalties and participation agreements.
Going Concern	Going Concern As shown in the accompanying financial statements, the Company had an accumulated deficit of $13,693,297 through September 30, 2021 and net loss of $2,401,486 for the nine-month period ended September 30, 2021, along with negative working capital of $13,643,983 which raises substantial doubt about the Company’s ability to continue as a going concern. In addition, the Company has not delivered gold ounces as scheduled on its prepaid forward gold contract and could be subject to default provisions within the related agreement (see Note 7). 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. Management continues to seek new capital from equity securities issuances or other business arrangements 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 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. The update was adopted as of January 1, 2021, and its adoption did not have a material impact on the Company’s financial statements. 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.

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2021
Inventory Disclosure [Abstract]
Schedule of inventories	September 30, December 31, 2021 2020 Ore on leach pad $ 5,328,635 $ 6,583,986 Carbon column in process 225,215 133,640 Finished goods 182,271 129,391 5,736,121 6,847,017 Less long-term portion (1,466,297 ) (1,505,020 ) Total $ 4,269,824 $ 5,341,997

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	September 30, December 31, 2021 2020 Equipment $ 6,443,815 $ 6,361,808 Furniture and fixtures 6,981 6,981 Electronic and computer equipment 50,587 50,587 Vehicles 322,045 315,905 Land improvements 44,840 44,840 6,868,268 6,780,121 Less accumulated depreciation (3,594,707 ) (3,129,046 ) 3,273,561 3,651,075 Kiewit property facilities 2,497,435 2,497,436 Less accumulated amortization (797,021 ) (758,851 ) 1,700,414 1,738,585 Total $ 4,973,976 $ 5,389,660

Mineral Properties and Intere_2

Mineral Properties and Interests (Tables)	9 Months Ended
	Sep. 30, 2021
Mineral Industries Disclosures [Abstract]
Schedule of mineral properties and interests	September 30, December 31, 2021 2020 Kiewit and all other sites $ 3,700,000 $ 3,700,000 JJS property 250,000 250,000 3,950,000 3,950,000 Less accumulated amortization (840,363 ) (770,560 ) 3,109,638 3,179,440 Asset retirement obligation assets Kiewit Site 725,122 718,289 Kiewit Exploration 28,377 28,377 JJS property 31,016 31,016 Total 784,515 777,682 Less accumulated amortization (186,837 ) (171,254 ) 597,679 606,428 Total $ 3,707,316 $ 3,785,868

Prepaid Forward Gold Contract_2

Prepaid Forward Gold Contract Liability (Tables)	9 Months Ended
	Sep. 30, 2021
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
Schedule of related contract expense	Total ounces to be delivered through September 30, 2021 8,809 Contractual payment per ounce in lieu of delivery $ 500 Amount due to PDK at September 30, 2021 $ 4,404,500 Forward gold contract balance associated with 8,809 ounces (2,546,506 ) Forward gold contract expense for the nine months ended September 30, 2021 $ 1,857,994 Prepaid forward gold contract liability balance at December 31, 2020 $ 13,600,000 Forward gold contract balance associated with 8,809 ounces (2,546,506 ) Prepaid forward gold contract liability balance at September 30, 2021 $ 11,053,494
Schedule of royalties, upside participation and interest payable	September 30, December 31, 2021 2020 Royalties payable $ 404,316 $ 210,802 Royalties withholding payable 19,760 11,095 Upside participation payable 1,294,074 576,360 Interest payable 65,792 5,600 Total $ 1,783,942 $ 803,857

Notes Payable _ Equipment (Tabl

Notes Payable – Equipment (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Payable Equipment [Abstract]
Schedule of the equipment notes payable	September 30, December 31, 2021 2020 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 8.5%, with a balloon payment due in June 2021 of $150,164. (1) $ 61,759 $ 304,845 Note payable to ICM Solutions, LLC, collateralized by an HP4 crushing system, due in 10 monthly payments of $22,300, beginning March 2021, including interest at 9%. 65,909 - 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%. (1) 16,976 69,230 Note payable to Wheeler Machinery, collateralized by a used CAT 740 Haul truck (SN2293), 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. (2) - 86,807 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%. 267,168 386,268 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 9%, with a balloon payment due in July 2020 of $350,281. (1) 157,137 349,761 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 Note payable to Wheeler Machinery, collateralized by a used CAT 740 Haul Truck, due in 14 monthly installments of $14,475, beginning in July 2021, including interest at 7.48%, with a balloon payment due in August 2022 of $18,185. 184,252 - Note payable to Goodfellow, collateralized by a JM Conveyor model 36 x 100 Radial Stacker, due in 19 monthly installments of $4,675, beginning in February 2021 including interest at 15%. 43,804 - 797,005 1,208,186 Current portion (677,934 ) (981,759 ) Long term portion $ 119,071 $ 226,427 Principal payments due are as follows for the twelve months ended: September 30, 2022 $ 677,934 September 30, 2023 119,071 Total $ 797,005 (1) 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. (2) 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 leasing the truck to the Company on a month-to-month rental. See Note 11. This arrangement relieved the Company of any other financial obligation on this note.

Asset Retirement Obligation (Ta

Asset Retirement Obligation (Tables)	9 Months Ended
	Sep. 30, 2021
Asset Retirement Obligation Disclosure [Abstract]
Schedule of asset retirement obligations	September 30, September 30, 2021 2020 Asset retirement obligation, beginning of period $ 1,233,514 $ 826,637 Obligation incurred: Kiewit properties 6,833 94,347 JJS property - 31,016 Accretion expense 91,461 69,601 Asset retirement obligation, end of period $ 1,331,808 $ 1,021,601

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Schedule of sales of products	Three Months ended Three Months ended Concentrate sales: Gold $ 1,784,936 $ 1,979,156 Silver 23,246 20,420 1,808,182 1,999,576 Less: Royalties (76,134 ) (84,189 ) Upside participation payments (266,175 ) (332,035 ) Outside processing charges (89,838 ) (83,623 ) (432,147 ) (499,847 ) Net concentrate sales 1,376,035 1,499,729 Processing sales, net of charges 753,755 - Total revenue $ 2,129,790 $ 1,499,729 Nine Months ended Nine Months ended Concentrate sales: Gold $ 4,768,124 $ 5,307,976 Silver 69,753 52,305 4,837,877 5,360,281 Less: Royalties (203,700 ) (201,197 ) Upside participation payments (717,714 ) (742,957 ) Outside processing charges (229,147 ) (210,351 ) (1,150,561 ) (1,154,505 ) Net concentrate sales 3,687,316 4,205,776 Processing sales, net of charges 2,190,250 - Total revenue $ 5,877,566 $ 4,205,776

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Accounting Policies [Abstract]
Outstanding stock options were excluded	2,400,000	2,400,000	2,400,000	2,400,000
Accumulated deficit (in Dollars)	$ (13,693,297)		$ (13,693,297)		$ (11,291,811)
Net loss (in Dollars)	(331,945)	$ (455,250)	(2,401,486)	$ (1,753,518)
Working capital (in Dollars)	$ 13,643,983		$ 13,643,983

Reclamation Bonds (Details)

Reclamation Bonds (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Reclamation Bonds (Details) [Line Items]
Surety bond in escrow account	$ 674,000	$ 674,000
Reclamation cost	$ 947,084	758,011
Properties escalated from amount		189,000
Minimum [Member]
Reclamation Bonds (Details) [Line Items]
Reclamation cost		1,348,000
Maximum [Member]
Reclamation Bonds (Details) [Line Items]
Reclamation cost		$ 1,537,000

Inventories (Details)

Inventories (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Adjustment to inventory	$ 1,265,018	$ 204,127

Inventories (Details) - Schedul

Inventories (Details) - Schedule of inventories - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Schedule of inventories [Abstract]
Ore on leach pad	$ 5,328,635	$ 6,583,986
Carbon column in process	225,215	133,640
Finished goods	182,271	129,391
Inventory gross	5,736,121	6,847,017
Less long-term portion	(1,466,297)	(1,505,020)
Total	$ 4,269,824	$ 5,341,997

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Property and Equipment (Details) [Line Items]
Amortization expense	$ 20,412	$ 28,817	$ 38,170	$ 83,965
Depreciation expense	222,804	$ 231,824	658,337	$ 653,453
Net carrying value of equipment	290,889		290,889
Outstanding note payable	86,806		86,806
Loss on disposal			204,083
HP3 Crushing System [Member]
Property and Equipment (Details) [Line Items]
Accrued rent payable	158,000		158,000
HP4 Crushing System [Member]
Property and Equipment (Details) [Line Items]
Accrued rent payable	$ 215,510		$ 215,510

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of property and equipment - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Less accumulated amortization	$ (797,021)	$ (758,851)
Property and equipment, Total	4,973,976	5,389,660
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	6,868,268	6,780,121
Less accumulated amortization	(3,594,707)	(3,129,046)
Property and equipment, Total	3,273,561	3,651,075
Equipment [Member] | Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	6,443,815	6,361,808
Furniture and fixtures [Member] | Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	6,981	6,981
Electronic and computer equipment [Member] | Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	50,587	50,587
Vehicles [Member] | Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	322,045	315,905
Land improvements [Member] | Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	44,840	44,840
Kiewit property facilities [Member] | Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	2,497,435	2,497,436
Kiewit property facilities [Member] | Total [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Total	$ 1,700,414	$ 1,738,585

Mineral Properties and Intere_3

Mineral Properties and Interests (Details)	9 Months Ended
	Sep. 30, 2021
Mineral Industries Disclosures [Abstract]
Joint venture agreement, description	The Company is required to pay a 4% net smelter royalty (“NSR”) to PDK on revenues of gold and silver from the Kiewit gold property and the JJS properties.

Mineral Properties and Intere_4

Mineral Properties and Interests (Details) - Schedule of mineral properties and interests - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Schedule of mineral properties and interests [Abstract]
Kiewit and all other sites	$ 3,700,000	$ 3,700,000
JJS property	250,000	250,000
Total	3,950,000	3,950,000
Less accumulated amortization	(840,363)	(770,560)
Total	3,109,638	3,179,440
Asset retirement obligation assets
Kiewit Site	725,122	718,289
Kiewit Exploration	28,377	28,377
JJS property	31,016	31,016
Total	784,515	777,682
Less accumulated amortization	(186,837)	(171,254)
Mineral properties after accumulated depletion	597,679	606,428
Total	$ 3,707,316	$ 3,785,868

Prepaid Forward Gold Contract_3

Prepaid Forward Gold Contract Liability (Details) - USD ($)	Dec. 01, 2020	Dec. 31, 2019	Sep. 30, 2021	Dec. 31, 2020
Prepaid Forward Gold Contract Liability (Details) [Line Items]
Common shares			8,000
Accrued interest			$ 65,792	$ 5,600
Accrued liabilities
PDK [Member]
Prepaid Forward Gold Contract Liability (Details) [Line Items]
Original purchase agreement		Under the terms of the original Purchase Agreement, as amended, PDK agreed to purchase a total of 47,045 ounces of gold from the Company.
Per month ounce rate		$ 500
Debt received net amount		$ 13,600,000
Purchase agreement, description		The Purchase Agreement contains a royalty provision whereby royalties of 4% are due to PDK on gold and silver recovered from mining operations at the Kiewit site and sold by the Company to a third party. Under the Purchase Agreement, the Company also pays a 5% withholding tax to the state of Utah on the PDK royalty payments. Royalties are payable within 30 days following the end of each fiscal quarter.
Prepaid forward gold contract liability, 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 Purchase Agreement, as amended. This provision permits the Company to delay delivery by up to 30 days by delivering the amount of gold due within 30 days, plus interest calculated at the default interest rate, thereby causing the December ounces to be come due in January 2021. At the end of this 30-day extension period the Company was unable to deliver the December payment and the amount became due on January 25, 2021.		a cumulative of 8,809 and 655 ounces, respectively, were scheduled to be delivered to PDK under the terms of the Purchase Agreement. The ounces due but unpaid to PDK at September 30, 2021 have been reflected in “due to PDK in lieu of gold deliveries’ at the amount calculated based on the Company’s option to pay cash in lieu of delivery at $500 per ounce.	a cumulative of 8,809 and 655 ounces, respectively, were scheduled to be delivered to PDK under the terms of the Purchase Agreement. The ounces due but unpaid to PDK at September 30, 2021 have been reflected in “due to PDK in lieu of gold deliveries’ at the amount calculated based on the Company’s option to pay cash in lieu of delivery at $500 per ounce.

Prepaid Forward Gold Contract_4

Prepaid Forward Gold Contract Liability (Details) - Schedule of company is obligated to deliver gold	Sep. 30, 2021
Prepaid Forward Gold Contract Liability (Details) - Schedule of company is obligated to deliver gold [Line Items]
Total Gold Ounces	47,045
December 2020 [Member]
Prepaid Forward Gold Contract Liability (Details) - Schedule of company is obligated to deliver gold [Line Items]
Gold Ounces per Month	655
Total Gold Ounces	655
January 2021 to March 2021 [Member]
Prepaid Forward Gold Contract Liability (Details) - Schedule of company is obligated to deliver gold [Line Items]
Gold Ounces per Month	896
Total Gold Ounces	2,688
April 2021 to March 2022 [Member]
Prepaid Forward Gold Contract Liability (Details) - Schedule of company is obligated to deliver gold [Line Items]
Gold Ounces per Month	911
Total Gold Ounces	10,932
April 2022 to March 2023 [Member]
Prepaid Forward Gold Contract Liability (Details) - Schedule of company is obligated to deliver gold [Line Items]
Gold Ounces per Month	1,396
Total Gold Ounces	16,752
April 2023 to December 2023 [Member]
Prepaid Forward Gold Contract Liability (Details) - Schedule of company is obligated to deliver gold [Line Items]
Gold Ounces per Month	1,753
Total Gold Ounces	15,777
January 2024 [Member]
Prepaid Forward Gold Contract Liability (Details) - Schedule of company is obligated to deliver gold [Line Items]
Gold Ounces per Month	241
Total Gold Ounces	241

Prepaid Forward Gold Contract_5

Prepaid Forward Gold Contract Liability (Details) - Schedule of related contract expense	9 Months Ended
	Sep. 30, 2021USD ($)
Schedule of related contract expense [Abstract]
Total ounces to be delivered through September 30, 2021	$ 8,809
Contractual payment per ounce in lieu of delivery	500
Amount due to PDK at September 30, 2021	4,404,500
Forward gold contract balance associated with 8,809 ounces	(2,546,506)
Forward gold contract expense for the nine months ended September 30, 2021	1,857,994
Prepaid forward gold contract liability balance at December 31, 2020	13,600,000
Forward gold contract balance associated with 8,809 ounces	(2,546,506)
Prepaid forward gold contract liability balance at September 30, 2021	$ 11,053,494

Prepaid Forward Gold Contract_6

Prepaid Forward Gold Contract Liability (Details) - Schedule of related contract expense (Parentheticals)	9 Months Ended
	Sep. 30, 2021oz
Schedule of related contract expense [Abstract]
Forward gold contract balance associated with ounces	8,809

Prepaid Forward Gold Contract_7

Prepaid Forward Gold Contract Liability (Details) - Schedule of royalties, upside participation and interest payable - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Schedule of royalties, upside participation and interest payable [Abstract]
Royalties payable	$ 404,316	$ 210,802
Royalties withholding payable	19,760	11,095
Upside participation payable	1,294,074	576,360
Interest payable	65,792	5,600
Total	$ 1,783,942	$ 803,857

Notes Payable _ Equipment (Deta

Notes Payable – Equipment (Details) - Schedule of the equipment notes payable - USD ($)		Sep. 30, 2021	Dec. 31, 2020
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable [Line Items]
Total Principal amount		$ 797,005	$ 1,208,186
Current portion		(677,934)	(981,759)
Long term portion		119,071	226,427
Principal payments due are as follows for the twelve months ended:
June 30,2022		677,934
June 30, 2023		119,071
Notes Payable [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable [Line Items]
Note payable	[1]	61,759	304,845
Notes Payable One [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable [Line Items]
Note payable		65,909
Notes Payable Two [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable [Line Items]
Note payable	[1]	16,976	69,230
Notes Payable Three [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable [Line Items]
Note payable	[2]		86,807
Notes Payable Four [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable [Line Items]
Note payable		267,168	386,268
Notes Payable Five [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable [Line Items]
Note payable	[1]	157,137	349,761
Notes Payable Six [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable [Line Items]
Note payable			$ 11,275
Notes Payable Seven [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable [Line Items]
Note payable		184,252
Notes Payable Eight [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable [Line Items]
Note payable		$ 43,804
[1]	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.
[2]	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 leasing the truck to the Company on a month-to-month rental. See Note 11. This arrangement relieved the Company of any other financial obligation on this note.

Notes Payable _ Equipment (De_2

Notes Payable – Equipment (Details) - Schedule of the equipment notes payable (Parentheticals)	9 Months Ended
	Sep. 30, 2021USD ($)
Notes Payable [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable (Parentheticals) [Line Items]
Number of installments | Installments	12
Installments amount (in Dollars)	$ 19,575
Interest rate percentage	8.50%
Maturity date	Jun. 30, 2021
Balloon payment (in Dollars)	$ 150,164
Notes Payable One [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable (Parentheticals) [Line Items]
Number of installments | Installments	10
Installments amount (in Dollars)	$ 22,300
Interest rate percentage	9.00%
Notes Payable Two [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable (Parentheticals) [Line Items]
Number of installments | Installments	12
Installments amount (in Dollars)	$ 4,365
Interest rate percentage	9.00%
Notes Payable Three [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable (Parentheticals) [Line Items]
Number of installments | Installments	11
Installments amount (in Dollars)	$ 14,475
Interest rate percentage	9.00%
Maturity date	Apr. 30, 2020
Balloon payment (in Dollars)	$ 168,873
Notes Payable Four [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable (Parentheticals) [Line Items]
Number of installments | Installments	6
Installments amount (in Dollars)	$ 22,235
Maturity date	Apr. 30, 2020
Balloon payment (in Dollars)	$ 488,317
Notes Payable Five [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable (Parentheticals) [Line Items]
Number of installments | Installments	11
Installments amount (in Dollars)	$ 19,125
Interest rate percentage	9.00%
Maturity date	Jul. 31, 2020
Balloon payment (in Dollars)	$ 350,281
Notes Payable Six [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable (Parentheticals) [Line Items]
Number of installments | Installments	11
Installments amount (in Dollars)	$ 10,320
Interest rate percentage	9.00%
Maturity date	May 31, 2020
Balloon payment (in Dollars)	$ 71,372
Notes Payable Seven [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable (Parentheticals) [Line Items]
Number of installments | Installments	14
Installments amount (in Dollars)	$ 14,475
Interest rate percentage	7.48%
Maturity date	Aug. 31, 2022
Balloon payment (in Dollars)	$ 18,185
Notes Payable Eight [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable (Parentheticals) [Line Items]
Number of installments | Installments	19
Installments amount (in Dollars)	$ 4,675
Interest rate percentage	15.00%
Maturity date	Feb. 28, 2021
Note payable to Epiroc [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable (Parentheticals) [Line Items]
Number of installments | Installments	36
Installments amount (in Dollars)	$ 14,679
Interest rate percentage	5.20%
Note payable to Komatsu Equipment [Member]
Notes Payable – Equipment (Details) - Schedule of the equipment notes payable (Parentheticals) [Line Items]
Number of installments | Installments	12
Installments amount (in Dollars)	$ 28,823
Interest rate percentage	4.60%
Balloon payment (in Dollars)	$ 1,903

Asset Retirement Obligation (De

Asset Retirement Obligation (Details)	9 Months Ended
	Sep. 30, 2021
Asset Retirement Obligation Disclosure [Abstract]
Asset retirement obligations, description	The asset retirement asset and obligation increased by $6,833 and $125,363, respectively, as a result of a change in the estimated timing of costs and the impact of discounting the costs to present value.
Risk-free interest rate	10.00%

Asset Retirement Obligation (_2

Asset Retirement Obligation (Details) - Schedule of asset retirement obligations - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Schedule of asset retirement obligations [Abstract]
Asset retirement obligation, beginning of period	$ 1,233,514	$ 826,637
Obligation incurred:
Kiewit properties	6,833	94,347
JJS property		31,016
Accretion expense	91,461	69,601
Asset retirement obligation, end of period	$ 1,331,808	$ 1,021,601

Capital Stock (Details)

Capital Stock (Details) - $ / shares	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
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.
Sale of common stock	200,000
Sale of common stock price per share (in Dollars per share)	$ 1
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Feb. 01, 2021	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Related Party Transactions (Details) [Line Items]
Rent expense		$ 4,500	$ 4,500	$ 13,500	$ 12,500
Accrued expenses			$ 65,055		$ 65,055
Associated note payable, description	the Company with an associated note payable to Wheeler CAT. See Note 5. 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. At September 30, 2021 and December 31, 2020, amounts of $10,000 and $ Nil, respectively, are due to RMH Overhead, LLC for rent of this equipment, and this amount is included in accounts payable and accrued expenses on the balance sheet.
LLC [Member]
Related Party Transactions (Details) [Line Items]
Accounts payable
Accrued expenses
One Director [Member]
Related Party Transactions (Details) [Line Items]
Fees received				6,000
Another Director [Member]
Related Party Transactions (Details) [Line Items]
Fees received				5,000
Director [Member]
Related Party Transactions (Details) [Line Items]
Accrued compensation		$ 61,000		$ 61,000		$ 11,000

Revenue (Details)

Revenue (Details) - USD ($)	Sep. 30, 2021	Dec. 30, 2020
Revenue from Contract with Customer [Abstract]
Sales receivable	$ 59,675

Revenue (Details) - Schedule of

Revenue (Details) - Schedule of sales of products - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Schedule of sales of products [Abstract]
Gold	$ 1,784,936	$ 1,979,156	$ 4,768,124	$ 5,307,976
Silver	23,246	20,420	69,753	52,305
Total product sales	1,808,182	1,999,576	4,837,877	5,360,281
Less: Royalties	(76,134)	(84,189)	(203,700)	(201,197)
Upside participation payments	(266,175)	(332,035)	(717,714)	(742,957)
Outside processing charges	(89,838)	(83,623)	(229,147)	(210,351)
Total	(432,147)	(499,847)	(1,150,561)	(1,154,505)
Net concentrate sales	1,376,035	1,499,729	3,687,316	4,205,776
Processing sales, net of charges	753,755		2,190,250
Total revenue	$ 2,129,790	$ 1,499,729	$ 5,877,566	$ 4,205,776

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	May 11, 2018	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Commitments and Contingencies (Details) [Line Items]
Amount due						$ 35,568
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.
Claim fees		15,199	$ 11,025	15,199	$ 11,025
Mr. Havenstrite [Member]
Commitments and Contingencies (Details) [Line Items]
Base annual salary				144,000
Accrued compensation		56,159		56,159		37,697
Rick Havenstrite [Member]
Commitments and Contingencies (Details) [Line Items]
Accrued compensation		37,697		37,697		26,620
Marianne Havenstrite [Member]
Commitments and Contingencies (Details) [Line Items]
Accrued compensation		18,462		18,462		11,077
Director [Member]
Commitments and Contingencies (Details) [Line Items]
Accrued compensation		$ 61,000		61,000		$ 34,000
Mining Lease [Member]
Commitments and Contingencies (Details) [Line Items]
Annual claims fees				$ 155

Subsequent Events (Details)

Subsequent Events (Details)	9 Months Ended
	Sep. 30, 2021USD ($)
Subsequent Events [Abstract]
Additional bonding amount	$ 550,000
Additional amount	$ 400,000