Desert Hawk Gold (DHGC) POS AM 30 May 23 Prospectus update (post-effective amendment) Financial data

Document And Entity Information

Document And Entity Information	3 Months Ended
	Mar. 31, 2023
Document Information Line Items
Entity Registrant Name	Desert Hawk Gold Corp.
Document Type	POS AM
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, for which an amendment was filed on April 6, 2021 and declared effective on April 14, 2021, and for which an amendment No. 2 was filed on April 5, 2022 and declared effective on April 8, 2022 (collectively, the “Form S-1”).This Post-Effective Amendment No. 3 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 unaudited interim financial statements for the three month period ended March 31, 2023 and audited financial statements for the year ended December 31, 2022, (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, 2022, as filed with the SEC on March 30, 2023.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.
Entity Central Index Key	0001168081
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Mar. 31, 2023
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Incorporation, State or Country Code	NV

Condensed Interim Balance Sheet

Condensed Interim Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS
Cash and cash equivalents	$ 470,868	$ 581,022	$ 424,629
Accounts receivable			270,108
Inventories (NOTE 4)	2,804,734	3,544,071	4,673,189
Prepaid expenses and other current assets	47,575	50,523	45,983
TOTAL CURRENT ASSETS	3,323,177	4,175,616	5,413,909
INVENTORIES (NOTE 4)	194,798		1,081,425
PROPERTY AND EQUIPMENT, net (NOTE 5)	4,322,411	4,368,398	4,928,280
MINERAL PROPERTIES AND INTERESTS, net (NOTE 6)	3,638,671	3,616,493	3,679,652
RECLAMATION BONDS (NOTE 3)	1,592,936	1,591,547	947,116
TOTAL ASSETS	13,071,993	13,752,054	16,050,382
CURRENT LIABILITIES:
Accounts payable and accrued liabilities	361,794	159,741	255,010
Royalties and upside participation payable (NOTE 7)	3,049,930	2,843,091	1,977,633
Accrued interest, prepaid forward gold contract (NOTE 7)	925,358	640,742	120,989
Accrued liabilities – officers and other wages (NOTES 11 and 12)	142,159	137,159	111,159
Notes payable, current portion (NOTE 8)		58,061	427,413
Settlement of consulting contract payable (NOTE 10)	200,000	200,000	200,000
Prepaid forward gold contract liability (NOTE 7)	4,630,717	5,841,383	10,263,438
Due in lieu of gold deliveries (NOTE 7)	15,513,500	13,419,500	5,771,000
TOTAL CURRENT LIABILITIES	24,823,458	23,299,677	19,126,642
LONG-TERM LIABILITIES
Notes payable, net of current portion (NOTE 8)			116,098
Asset retirement obligation (NOTE 9)	1,556,021	1,496,434	1,362,294
TOTAL LONG-TERM LIABILITIES	1,556,021	1,496,434	1,478,392
TOTAL LIABILITIES	26,379,479	24,796,111	20,605,034
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS’ EQUITY (DEFICIT)
Preferred Stock
Common Stock	26,833	26,833	26,833
Additional paid-in capital	9,666,275	9,666,275	9,666,275
Accumulated deficit	(23,000,594)	(20,737,165)	(14,247,760)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	(13,307,486)	(11,044,057)	(4,554,652)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 13,071,993	$ 13,752,054	$ 16,050,382

Condensed Interim Balance She_2

Condensed Interim Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	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	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000	100,000,000
Common stock, shares issued	26,831,603	26,831,603	26,831,603
Common stock, shares outstanding	26,831,603	26,831,603	26,831,603

Condensed Interim Statements of

Condensed Interim Statements of Operations (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
REVENUE
Concentrate sales	$ 738,283	$ 792,934	$ 3,468,853	$ 5,007,093
Contract processing income		474,188	1,162,678	2,734,822
Total revenue	738,283	1,267,122	4,631,531	7,741,915
OPERATING EXPENSES
Exploration expense				8,738
General production and project costs	1,380,782	1,227,726	5,061,534	5,270,126
Contract processing costs		40,705	127,157	242,758
Depreciation and amortization	163,184	314,688	817,773	1,030,920
Other operating costs	66,484	114,915	545,398	403,025
Legal and professional	66,610	67,771	145,021	183,816
Officers and directors’ fees	92,023	87,889	341,475	345,955
General and administrative	70,283	111,780	301,584	357,948
Gain on disposal of equipment	(5,669)		22,921	239,651
Forward gold contract expense (NOTE 7)	883,334	576,444	3,226,445	2,434,438
TOTAL OPERATING EXPENSES	2,717,031	2,541,918	10,589,308	10,517,375
LOSS FROM OPERATIONS	(1,978,748)	(1,274,796)	(5,957,777)	(2,775,460)
OTHER INCOME (EXPENSE)
Interest and other income	1,390	26	3,130	16,144
Interest expense – equipment financing	(1,399)	(6,291)	(14,458)	(73,022)
Interest expense - other	(284,672)	(56,166)	(520,300)	(123,611)
TOTAL OTHER INCOME (EXPENSE)	(284,681)	(62,431)	(531,628)	(180,489)
NET LOSS BEFORE INCOME TAX	(2,263,429)	(1,337,227)	(6,489,405)	(2,955,949)
Provision (benefit) for income tax
NET LOSS	$ (2,263,429)	$ (1,337,227)	$ (6,489,405)	$ (2,955,949)
Basic and diluted loss per share (in Dollars per share)	$ (0.08)	$ (0.05)	$ (0.24)	$ (0.11)
Basic and diluted weighted average number of shares outstanding (in Shares)	26,831,603	26,831,603	26,831,603	26,831,603

Condensed Interim Statements _2

Condensed Interim Statements of Operations (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Diluted loss per share (in Dollars per share)	$ (0.08)	$ (0.05)	$ (0.24)	$ (0.11)
Diluted weighted average number of shares outstanding (in Shares)	26,831,603	26,831,603	26,831,603	26,831,603

Condensed Interim Statement of

Condensed Interim Statement of Changes in Stockholders’ Equity (Deficit) (Unaudited) - USD ($)	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
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			(2,955,949)	(2,955,949)
BALANCE at Dec. 31, 2021	$ 26,833	9,666,275	(14,247,760)	(4,554,652)
BALANCE (in Shares) at Dec. 31, 2021	26,831,603
Net loss			(1,337,227)	(1,337,227)
BALANCE at Mar. 31, 2022	$ 26,833	9,666,275	(15,584,987)	(5,891,879)
BALANCE (in Shares) at Mar. 31, 2022	26,831,603
BALANCE at Dec. 31, 2021	$ 26,833	9,666,275	(14,247,760)	(4,554,652)
BALANCE (in Shares) at Dec. 31, 2021	26,831,603
Net loss			(6,489,405)	(6,489,405)
BALANCE at Dec. 31, 2022	$ 26,833	9,666,275	(20,737,165)	(11,044,057)
BALANCE (in Shares) at Dec. 31, 2022	26,831,603
Net loss			(2,263,429)	(2,263,429)
BALANCE at Mar. 31, 2023	$ 26,833	$ 9,666,275	$ (23,000,594)	$ (13,307,486)
BALANCE (in Shares) at Mar. 31, 2023	26,831,603

Condensed Interim Statements _3

Condensed Interim Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (2,263,429)	$ (1,337,227)	$ (6,489,405)	$ (2,955,949)
Adjustments to reconcile net loss to net cash provided (used) by operating activities
Depreciation and amortization	163,184	314,689	817,773	1,030,920
Accretion of asset retirement obligation	37,409	33,536	134,140	121,947
Write down of inventory to net realizable value		680,319	2,111,596	1,496,590
Gain on disposal of equipment	(5,669)		22,921	239,651
Forward gold contract expense (NOTE 7)	883,334	576,444	3,226,445	2,434,438
Changes in operating assets and liabilities:
Accounts receivable		254,024	270,108	(270,108)
Inventories	544,539	(396,976)	98,947	(404,187)
Prepaid expenses and other current assets	2,948	3,128	(4,540)	(27,770)
Accounts payable and accrued liabilities	202,053	93,700	(95,269)	(1,035,500)
Royalties and upside participation payable (NOTE 7)	206,839	208,998	865,458	1,168,281
Accrued interest, prepaid forward gold contract (NOTE 7)	284,616	56,166	519,753	120,989
Accrued liabilities – officer and other wages	5,000	6,000	26,000	39,462
Net cash provided by operating activities	60,824	492,801	1,503,927	1,958,764
CASH FLOWS FROM INVESTING ACTIVITIES:
Additions to property and equipment	(122,528)	(65,013)	(263,153)	(261,539)
Proceeds from sale of equipment	11,000		45,500	6,000
Payments on reclamation bonds			(644,431)	(189,105)
Increase in reclamation bonds	(1,389)	(89,026)
Net cash used by investing activities	(112,917)	(154,039)	(862,084)	(444,644)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payment of notes payable	(58,061)	(168,895)	(485,450)	(1,262,778)
Net cash used by financing activities	(58,061)	(168,895)	(485,450)	(1,262,778)
Net increase (decrease) in cash and cash equivalents	(110,154)	169,867	156,393	251,342
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	581,022	424,629	424,629	173,287
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$ 470,868	$ 594,496	581,022	424,629
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid in interest			14,844	81,244
NON-CASH FINANCING AND INVESTING ACTIVITIES:
Equipment acquired with notes payable – equipment				579,909
Land and building purchased with note payable and accrued rent				$ 105,500

Organization and Description of

Organization and Description of Business	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Organization and Description of Business [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.	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	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES In the opinion of management, the accompanying unaudited condensed financial statements contain all adjustments, consisting of normal recurring adjustments, necessary for a fair statement of the results for the interim periods reported. The condensed balance sheet at December 31, 2022 was derived from audited annual financial statements but does not contain all of the footnote disclosures from the annual financial statements. Operating results for the three-month period ended March 31, 2023 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2023. These unaudited condensed 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 condensed interim financial statements 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, 2022 filed with the Securities and Exchange Commission on March 31, 2023. 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. 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. 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 months ended March 31, 2023 and 2022, common stock equivalents of nil Going Concern As shown in the accompanying financial statements, the Company had an accumulated deficit of $23,000,594 through March 31, 2023 and net loss of $2,263,429 for the three-month period ended March 31, 2023, along with negative working capital of $21,500,281 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 condensed interim 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. New Accounting Pronouncements Accounting standards that have been issued or proposed by the Financial Accounting Standards Board (“FASB”) that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption.	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. 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 interests, 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, stock-based compensation 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 will differ from the amounts estimated in these financial statements. Reclassifications Certain reclassifications have been made to conform prior years’ 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 3. 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, 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) along with our historical experience. 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. 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, 2022 is net realizable value. All inventory has been classified current. This classification has been made based on the amount of gold expected to be sold beyond the next twelve months. See Note 4. 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. See Note 5. 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 reserves at this time. Mineral Exploration and Development Costs Until proven and probable reserves are established, all exploration expenditures and pre-development costs 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, net of accumulated amortization, 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, estimated future 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. Stock Based Compensation 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. Income 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, as well as operating loss and tax credit carryforwards, and their financial reporting amounts at each year-end using enacted tax rates in effect in the years in which the differences are expected to reverse. 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. 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. 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 years presented. See Note 12. 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, 2022 and 2021, 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 the options were antidilutive due to the net losses for the periods. Revenue Recognition Concentrate Sales: Contract Processing Income: Revenue and related accounts receivable from both types of revenue are recorded net of charges 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 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 16. 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 9. 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. 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, 2022 and 2021. 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, 2022 and December 31, 2021, 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 $20,737,165 through December 31, 2022 and net loss of $6,489,405 for the year ended December 31, 2022 along with negative working capital of $19,124,061, 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. Management intends 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 Company’s management believes that is has sufficient funds to meet its obligations and continue production over the next twelve months. New Accounting Pronouncements Accounting standards that have been issued or proposed by Financial Accounting Standards Board 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	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Reclamation Bonds [Abstract]
RECLAMATION BONDS	NOTE 3 – RECLAMATION BONDS At March 31, 2023 and December 31, 2022, reclamation bonds totaled $1,592,936 and $1,591,547, respectively, associated with estimated reclamation costs for its mineral properties. The totals in both years include a surety bond of $674,000 with a bonding company for reclamation of its mineral 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. The remaining balances of $918,936 and $917,547, respectively, are held as certificate of deposits by the Utah Department of Natural Resources.	NOTE 3 – RECLAMATION BONDS At December 31, 2022 and 2021, reclamation bonds totaled $1,591,547 and $947,116, respectively, associated with estimated reclamation costs for its mineral properties. The totals in both years include a surety bond of $674,000 with a bonding company for reclamation of its mineral 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. The remaining balances of $917,547 and $273,116 are held as certificate of deposits by the Utah Department of Natural Resources. In 2022 and 2021, the Company bond requirements for planned expansion and operations increased for which the Company paid $644,000 and $189,000, respectively.

Inventories

Inventories	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Inventories [Abstract]
INVENTORIES	NOTE 4 – INVENTORIES Inventories at March 31, 2023 and December 31, 2022 consists of the following: March 31, December 31, 2023 2022 Ore on leach pad $ 2,628,409 $ 3,266,091 Carbon column in process 231,685 163,619 Finished goods 139,438 114,361 2,999,532 3,544,071 Less long-term portion (194,798 ) - Total $ 2,804,734 $ 3,544,071 Inventories at March 31, 2023 and December 31, 2022 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, which is included in general production and project costs on the statements of operations, was $ nil	NOTE 4 – INVENTORIES Inventories at December 31, 2022 and 2021 consists of the following: December 31, December 31, 2022 2021 Ore on leach pad $ 3,266,091 $ 5,488,902 Carbon column in process 163,619 119,461 Finished goods 114,361 146,251 3,544,071 5,754,614 Less long-term portion - (1,081,425 ) Total $ 3,544,071 $ 4,673,189 Inventories at December 31, 2022 and 2021 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, which is included in general production and project costs on the statements of operations, was $2,111,596 and $1,496,590 for the years ended December 31, 2022 and 2021, respectively.

Property and Equipment

Property and Equipment	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 - PROPERTY AND EQUIPMENT The following is a summary of property and equipment at March 31, 2023 and December 31, 2022: March 31, December 31, 2023 2022 Equipment $ 6,561,569 $ 6,528,497 Furniture and fixtures 6,981 6,981 Electronic and computer equipment 50,587 50,587 Vehicles 417,667 369,595 Buildings 100,000 100,000 Land and improvements 105,299 105,299 7,242,103 7,160,959 Less accumulated depreciation (4,528,821 ) (4,401,690 ) 2,713,282 2,759,269 Kiewit property facilities 2,497,436 2,497,436 Less accumulated amortization (888,307 ) (888,307 ) 1,609,129 1,609,129 Total $ 4,322,411 $ 4,368,398 For the Kiewit property facilities, amortization based on total units of production was $ Nil Depreciation expense on property and equipment for the three months ended March 31, 2023 and 2022 was $163,184 and $193,210 respectively.	NOTE 5 – PROPERTY AND EQUIPMENT The following is a summary of property and equipment at December 31, 2022 and 2021: December 31, December 31, 2022 2021 Equipment $ 6,528,497 $ 6,461,263 Furniture and fixtures 6,981 6,981 Electronic and computer equipment 50,587 50,587 Vehicles 369,595 348,535 Buildings 100,000 100,000 Land and improvements 105,299 76,569 7,160,959 7,043,935 Less accumulated depreciation (4,401,690 ) (3,802,265 ) 2,759,269 3,241,670 Kiewit property facilities 2,497,436 2,497,436 Less accumulated amortization (888,307 ) (810,826 ) 1,609,129 1,686,610 Total $ 4,368,398 $ 4,928,280 For the Kiewit property facilities, amortization based on total units of production was $78,121 and $51,334 for the year ended December 31, 2022 and 2021, respectively. Depreciation expense on property and equipment for the years ended December 31, 2022 and 2021 was $676,493 and $866,537 respectively. During the year ended December 31, 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 basis. See Note 12. During the year ended December 31, 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	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Mineral Properties and Interests [Abstract]
MINERAL PROPERTIES AND INTERESTS	NOTE 6 – MINERAL PROPERTIES AND INTERESTS Mineral properties and interests as of March 31, 2023 and December 31, 2022 are as follows: March 31, December 31, 2023 2022 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 (852,000 ) (852,000 ) 3,098,000 3,098,000 Asset retirement obligation assets Kiewit Site 747,300 725,122 Kiewit Exploration 28,377 28,377 JJS property 31,016 31,016 Total 806,693 784,515 Less accumulated amortization (266,022 ) (266,022 ) 540,671 518,493 Total $ 3,638,671 $ 3,616,493 Amortization of the mineral properties and interests based on total units of production was $ Nil The Company is required to pay a 4% net smelter royalty (“NSR”) to Qenta, Inc. (“Qenta”) on revenues of gold and silver from the Kiewit gold property and the JJS properties. See Note 7.	NOTE 6 – MINERAL PROPERTIES AND INTERESTS Mineral properties and interests as of December 31, 2022 and 2021 are as follows: December 31, December 31, 2022 2021 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 (852,000 ) (864,436 ) 3,098,000 3,085,564 Asset retirement obligation assets Kiewit Site 725,122 725,122 Kiewit Exploration 28,377 28,377 JJS property 31,016 31,016 Total 784,515 784,515 Less accumulated amortization (266,022 ) (190,427 ) 518,493 594,088 Total $ 3,616,493 $ 3,679,652 Amortization of the mineral properties and interests based on total units of production was $63,159 and $113,049 for the years ended December 31, 2022 and 2021, respectively. The Company is required to pay a 4% net smelter royalty (“NSR”) to PDK Utah Holdings, LP (“PDK”) on revenues of gold and silver from the Kiewit gold property and the JJS properties. See Note 7.

Prepaid Forward Gold Contract L

Prepaid Forward Gold Contract Liability	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Prepaid Forward Gold Contract Liability [Abstract]
PREPAID FORWARD GOLD CONTRACT LIABILITY	NOTE 7 – PREPAID FORWARD GOLD CONTRACT LIABILITY In 2019, the Company entered into and closed a Pre-Paid Forward Gold Purchase Agreement (the “Purchase Agreement”) with PDK Utah Holdings, LP (“PDK”) for the sale and purchase by PDK of gold produced from the Company’s mining property. Under the terms of the 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 for the number of ounces scheduled 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. In February 2023, PDK sold their ownership position in the Purchase Agreement to Qenta, Inc. (“Qenta”) Under the terms of the Purchase Agreement, as amended, the Company is obligated to deliver gold in the following quantities: Months Gold Ounces Total Gold 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 In addition, under the Purchase Agreement, Qenta may reduce the required number of ounces to be sold in exchange for up to 8,000 common shares of the Company. To date, this option has not been elected. As security for the obligations of the Company under the Purchase Agreement, the Company has granted a security interest in all of the assets of the Company. The Purchase Agreement contains representations and warranties, as well as affirmative and negative covenants customary to a transaction of this nature. To date, no gold has been delivered under the contract. As of March 31, 2023 and December 31, 2022, a cumulative of 31,027 and 26,839 ounces, respectively, were scheduled to be delivered under the terms of the Purchase Agreement. The ounces due but unpaid at March 31, 2023 and December 31, 2022 have been reflected in “Due in lieu of gold deliveries” on the balance sheet based on the Company’s option to pay cash in lieu of delivery at $500 per ounce. The forward gold contract balance as of March 31, 2023 and December 31, 2022 is as follows: March 31, December 31, 2023 2022 Total ounces to be delivered 31,027 26,839 Contractual payment per ounce in lieu of delivery $ 500 $ 500 Amount due in lieu of gold deliveries $ 15,513,500 $ 13,419,500 For the three months ended March 31, 2023 and 2022, the activity related to the forward gold contract is as follows: Three months ended 2023 2022 Prepaid forward gold contract liability balance at beginning of period $ 5,841,383 $ 10,263,438 Forward gold contract balance associated with ounces to be delivered during period 883,334 576,444 Reduction in prepaid forward gold contract liability balance (2,094,000 ) (1,366,500 ) Prepaid forward gold contract liability balance at end of period $ 4,630,717 $ 9,473,382 As of March 31, 2023, and through the issuance of these financial statements, the Company has received invoices for the deliveries and payments due. The failure to make gold deliveries and make additional payments as described below provides Qenta 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. Due to the delinquent status of the deliveries and Qenta’s rights under the default provisions of the Purchase Agreement, the Company has classified the entire liability balance owing as current on the balance sheets. The Company’s management has been in discussions with Qenta regarding the status of the Purchase Agreement. To date, Qenta has not exercised its rights of default as defined in the agreement nor has it indicated plans to do so. In addition to the delivery of gold ounces, 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. Under the Purchase Agreement, the Company also accrues a 5% withholding tax to the state of Utah on the royalty payments. Royalties are payable within 30 days following the end of each fiscal quarter. To date, none of the royalty has been paid. The Purchase Agreement contains a participation payment whereby Qenta receives a portion of the proceeds from gold sold by the Company to a third party. The payment due 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. To date, none has been paid. The Purchase Agreement provides for the Company to pay default interest (calculated at the rate of LIBOR plus 2%) on outstanding amounts due. To date, none has been paid. The following is a summary of royalties, upside participation and interest payable: March 31, December 31, 2023 2022 Royalties payable $ 625,370 $ 585,536 Royalties withholding payable 32,917 30,820 Upside participation payable 2,391,643 2,226,735 Subtotal 3,049,930 2,843,091 Accrued interest, prepaid forward gold contract 925,358 640,742 Total $ 3,975,288 $ 3,483,833	NOTE 7 – PREPAID FORWARD GOLD CONTRACT LIABILITY In 2019, the Company entered into and closed a Pre-Paid Forward Gold Purchase Agreement (the “Purchase Agreement”) with PDK for the sale and purchase by PDK of gold produced from the Company’s mining property. Under the terms of the 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 scheduled 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. Under the terms of the Purchase Agreement, as amended, the Company is obligated to deliver gold in the following quantities: Months Gold Ounces per 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 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. To date, PDK has not elected this option. 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. The Purchase Agreement contains representations and warranties, as well as affirmative and negative covenants customary to a transaction of this nature. To date, no gold has been delivered under the contract. As of December 31, 2022 and 2021, a cumulative of 26,839 and 11,542 ounces, respectively, were scheduled to be delivered to PDK under the terms of the Purchase Agreement. The ounces due but unpaid to PDK at December 31, 2022 and 2021 have been reflected in “Due to PDK in lieu of gold deliveries” on the balance sheet based on the Company’s option to pay cash in lieu of delivery at $500 per ounce. The forward gold contract balance as of December 31, 2022 and 2021 is as follows: December 31, December 31, 2022 2021 Total ounces to be delivered 26,839 11,542 Contractual payment per ounce in lieu of delivery $ 500 $ 500 Amount due to PDK $ 13,419,500 $ 5,771,000 For the years ended December 31, 2022 and 2021, the activity related to the forward gold contract is as follows: 2022 2021 Prepaid forward gold contract liability balance at beginning of year $ 10,263,438 $ 13,600,000 Forward gold contract balance associated with ounces to be delivered during period 3,226,445 2,434,438 Reduction in prepaid forward gold contract liability balance (7,648,500 ) (5,771,000 ) Prepaid forward gold contract liability balance at end of year $ 5,841,383 $ 10,263,438 As of December 31, 2022, and through the issuance of these financial statements, PDK has sent invoices to the Company for the deliveries and payments due. The failure to make gold deliveries and make additional payments as described below 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. 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 balance sheets. The Company has received no notice of default on the Purchase Agreement from PDK. See Note 17 - Subsequent Events. In addition to the delivery of 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 accrues 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. To date, none has been remitted to PDK. The Purchase Agreement provides for the Company to pay default interest (calculated at the rate of LIBOR plus 2%) on outstanding amounts due to PDK. The following is a summary of royalties, upside participation and interest payable: December 31, 2022 2021 Royalties payable $ 585,536 $ 403,388 Royalties withholding payable 30,820 23,396 Upside participation payable 2,226,735 1,550,849 Accrued interest, prepaid forward gold contract 640,742 120,989 Subtotal $ 3,483,833 $ 2,098,622

Notes Payable

Notes Payable	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Notes Payable [Abstract]
NOTES PAYABLE	NOTE 8 – NOTES PAYABLE The following is a summary of the notes payable: March 31, December 31, 2023 2022 Note payable to Epiroc, collateralized by a used Epiroc drill due in 36 monthly payments of $14,679 including interest at 5.2%. - 58,061 - 58,061 Current portion - (58,061 ) Long term portion $ - $ - During the three months ended March 31, 2023, the Company paid the remaining note payable balance of $58,061.	NOTE 8 – NOTES PAYABLE The following is a summary of the notes payable: December 31, December 31, 2022 2021 Note payable to Miller, collateralized by land and two buildings, due in 11 monthly installments of $7,000, beginning December 1, 2021, and a balloon payment of $3,000 paid in 2022, non-interest bearing. $ - $ 66,000 Note payable to Epiroc, collateralized by a used Epiroc drill due in 36 monthly payments of $14,679 including interest at 5.2%. 58,061 226,115 Note payable to Wheeler Machinery, collateralized by a used D8T dozer, due in monthly installments of $19,125, beginning August 2019, including interest at 9%. - 102,368 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%. - 130,128 Note payable to Goodfellow, collateralized by a JM Conveyor, due in 19 monthly installments of $4,675, beginning in February 2021 including interest at 15%. - 18,900 58,061 543,511 Current portion (58,061 ) (427,413 ) Long term portion $ - $ 116,098 The current portion of debt of $58,061 will be paid over the next four months. In February 2021, Wheeler CAT requested the return of the CAT 740 Haul truck (SN2293) because the Company was five payments delinquent in its obligation on the related 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 basis. This arrangement relieved the Company of any other financial obligation on this note.

Asset Retirement Obligation

Asset Retirement Obligation	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Asset Retirement Obligation Disclosure [Abstract]
ASSET RETIREMENT OBLIGATION	NOTE 9 – ASSET RETIREMENT OBLIGATION Changes in the asset retirement obligation for the three months ended March 31, 2023 and 2022 are as follows: Three months ended 2023 2022 Asset retirement obligation, beginning of period $ 1,496,434 $ 1,362,294 Increase due to change in estimated costs 22,178 - Accretion expense 37,409 33,536 Asset retirement obligation, end of period $ 1,556,021 $ 1,395,830 In the first quarter of 2023, the Company updated its estimate for reclamation and closure costs of the mine at the end of its life based on an expanded permit and bonding requirement finalized in December 31, 2022. The updated estimate was $2,557,553 on an undiscounted cash flow basis, an increase of $1,020,553 from the previous plan. The estimated reclamation costs were discounted using credit adjusted, risk-free interest rate of 11% from the time we incurred the obligation to the time we expect to pay the retirement obligation. During the quarter ended March 31, 2023, asset retirement obligation and the associated retirement asset of $22,178 was recognized for the disturbance that occurred in that period.	NOTE 9 – ASSET RETIREMENT OBLIGATION Changes in the asset retirement obligation for the years ended December 31, 2022 and 2021 are as follows: Years ended December 31, 2022 2021 Asset retirement obligation, beginning of year $ 1,362,294 $ 1,233,514 Increase due to change in estimated costs - 6,833 Accretion expense 134,140 121,947 Asset retirement obligation, end of year $ 1,496,434 $ 1,362,294 The estimated reclamation costs in 2022 and 2021 were discounted using credit adjusted, risk-free interest rate of 10% from the time the Company incurred the obligation to the time it expects to pay the retirement obligation.

Settlement of Consulting Contra

Settlement of Consulting Contract	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Settlement of Consulting Contract [Abstract]
SETTLEMENT OF CONSULTING CONTRACT	NOTE 10 – 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. The Company negotiated a settlement in 2019 with H&H resulting in the Company owing a balance of $200,000 due in July 2020 to H&H. This payment has not yet been paid and is classified as a current liability at both March 31, 2023 and December 31, 2022.	NOTE 10 – 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. The Company negotiated a settlement in 2019 with H&H resulting in the Company owing a balance of $200,000 due in July 2020 to H&H. This payment has not yet been paid and is classified as a current liability at both December 31, 2022 and December 31, 2021.

Related Party Transactions

Related Party Transactions	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 11 – RELATED PARTY TRANSACTIONS The Company has a month-to-month lease agreement for its office space with RMH Overhead, LLC (“RMH”), 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 three months ended March 31, 2023 and 2022. The Company rents a haul truck from RMH at a current rate of $7,500 per month on a month-to-month basis. Rent expense of $22,500 and $30,000 was recognized during the three months ended March 31, 2023 and 2022, respectively. At March 31, 2023 and December 31, 2022, $7,500 and $ 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 an auto allowance and 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. The amounts accrued at March 31, 2023 and December 31, 2022 is due to the officers of the Company as follows: March 31, December 31, 2023 2022 Rick Havenstrite, President $ 37,697 $ 37,697 Marianne Havenstrite, Treasurer and Principal Financial Officer 18,462 18,462 Total $ 56,159 $ 56,159 Directors’ fees The Company compensates independent 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 March 31, 2023 and December 31, 2022, accrued compensation due to directors was $86,000 and $81,000 respectively.	NOTE 12 – 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 $18,000 and $18,000 for years ended December 31, 2022 and 2021. At December 31, 2022 and 2021, amounts due to RMH Overhead, LLC for rent was $ 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 basis. At December 31, 2022 and December 31, 2021, $ 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 an auto allowance and 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. For the years ended December 31, 2022 and 2021, $149,520 and $115,016, respectively, of compensation expense was recognized under this agreement . The amounts accrued at December 31, 2022 and 2021 is due to the officers of the Company as follows: December 31, December 31, 2022 2021 Rick Havenstrite, President $ 37,697 $ 37,697 Marianne Havenstrite, Treasurer and Principal Financial Officer 18,462 18,462 Total $ 56,159 $ 56,159 Directors’ fees The Company compensates independent 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 December 31, 2022 and December 31, 2021, accrued compensation due to directors was $81,000 and $55,000 respectively.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12 – COMMITMENTS AND CONTINGENCIES In addition to commitments disclosed in Notes 3, 7 and 12, 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 March 31, 2023 and December 31, 2022, the amount due to Tooele County is $34,667 and $33,027, respectively and this amount is included in accounts payable. Mining Leases Annual claim fees are currently $165 per claim plus administrative and school trust land fees. For the three months ended March 31, 2023 and 2022, claims’ fees paid were $ Nil Nil	NOTE 13 – COMMITMENTS AND CONTINGENCIES In addition to commitments disclosed in Notes 6 and 12, 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, 2022 and 2021, the amount due to Tooele County is $33,027 and $ Nil Mining Leases Annual claims’ fees are currently $165 per claim plus administrative and school trust land fees. For the year ended December 31, 2022 and 2021, claims’ fees paid were $11,162 and $15,199, respectively. Claims fees are due in August for the year beginning in September of that year.

Capital Stock

Capital Stock	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Capital Stock [Abstract]
CAPITAL STOCK	NOTE 13 – 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 three months ended March 31, 2023 and 2022, the Company had no transactions relating to common stock. 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.	NOTE 14 – 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 years ended December 31, 2022 and 2021, the Company had no transactions relating to common stock. 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.

Stock Options

Stock Options	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stock Options [Abstract]
STOCK OPTIONS	NOTE 14 – 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. Outstanding and vested options at March 31, 2023 and December 31, 2022 were Nil	NOTE 15 – 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. Outstanding and vested options at December 31, 2022 and 2021 were 2,400,000. These options have an exercise price of $0.40, a remaining life of 0.15 years, and no intrinsic value. No options were granted, expired, or were exercised during the years ended December 31, 2022 and 2021.

Revenue

Revenue	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Revenue [Abstract]
REVENUE	NOTE 15 – REVENUE Product sales for three months ended March 31, 2023 and 2022, are shown below: Three months ended 2023 2022 Concentrate sales $ $ Gold 979,197 1,043,929 Silver 16,667 14,128 Total concentrate sales 995,864 1,058,057 Deductions to concentrate sales Royalties (41,931 ) (44,550 ) Upside participation payments (164,907 ) (166,612 ) Outside processing (50,743 ) (53,961 ) Subtotal – deductions to concentrate sales (257,581 ) (265,123 ) Net concentrate sales 738,283 792,934 Net processing income - 474,188 TOTAL REVENUE $ 738,283 $ 1,267,122 For the three months ended March 31, 2023 and 2022, all revenues from concentrate sale was from concentrated sold to Asahi Refining. Contract processing income is proceeds received for ore processed for another company. The contract agreement with the outside company for which we were processing material was terminated in October 2022.	NOTE 16 – REVENUE Product sales for years ended December 31, 2022 and 2021 are shown below: Year ended December 31, 2022 2021 Concentrate sales Gold $ 4,495,177 $ 6,472,006 Silver 58,529 92,876 Total concentrate sales 4,553,706 6,564,882 Deductions to concentrate sales Royalties (191,735 ) (276,416 ) Upside participation payments (675,887 ) (974,489 ) Outside processing (217,231 ) (306,884 ) Subtotal – deductions to concentrate sales (1,084,853 ) (1,557,789 ) Net concentrate sales 3,468,853 5,007,093 Net processing income 1,162,678 2,734,822 TOTAL REVENUE $ 4,631,531 $ 7,741,915 For the years ended December 31, 2022 and 2021, all revenues from concentrate sales was from concentrate sold to Asahi Refining. The balance due from Asahi Refining is $ Nil At December 31, 2022 and 2021, the Company had a receivable balance from Contract processing income of $ Nil Nil

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax [Abstract]
INCOME TAXES	NOTE 11 – INCOME TAXES No income tax provision (benefit) has been recognized for the years ended December 31, 2022 and 2021. The income tax provision (benefit) for the years ended December 31, 2022 and 2021 differ from the statutory rate of 21% as follows: December 31, 2022 December 31, 2021 Amount using the statutory rate $ (1,362,800 ) 21 % $ (621,000 ) (21 )% Changes in prior year estimate - - (734,000 ) (25 ) Other 300 - - - Change in valuation allowance 1,362,500 21 1,355,000 46 Total income tax provision (benefit) $ - - % $ - - % The components of the Company’s net deferred tax assets are as follows: Years ended December 31, 2022 2021 Deferred tax asset: Net operating loss carryforward $ 5,529,600 $ 4,131,000 Exploration costs 5,200 12,000 Stock based compensation 95,800 96,000 Asset retirement obligation 189,500 161,000 Total deferred tax assets 5,820,100 4,400,000 Valuation allowance (5,631,500 ) (4,269,000 ) 188,600 131,000 Deferred tax liabilities Property and equipment (74,900 ) (131,000 ) Inventory (113,700 ) - (188,600 ) (131,000 ) Net deferred tax assets $ - $ - At December 31, 2022, the Company had net operating loss carry forwards of approximately $26.3 million for federal income tax purposes, approximately $7.7 million of which expire between 2036 and 2037. The remaining balance of approximately $18.6 million will never expire but its utilization is limited to 80% of taxable income in any future year. 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, 2022 and 2021. During the years ended December 31, 2022 and 2021, 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, 2022 and 2021. The Company’s federal income tax returns for fiscal years 2019 through 2021 remain open and subject to examination.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17 – SUBSEQUENT EVENTS Subsequent to year end, PDK was transferred to Qenta, Inc. (“Qenta”). The Company’s management has been in discussions with Qenta regarding the status of the Purchase Agreement. To Date, Qenta has not exercised its rights of default as defined in the agreement nor has it indicated plans to do so.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
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.	Reclassifications Certain reclassifications have been made to conform prior years’ amounts to the current presentation. These reclassifications have no effect on the results of operations, stockholders’ equity (deficit), and cash flows as previously reported.
Earnings 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 months ended March 31, 2023 and 2022, common stock equivalents of nil	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, 2022 and 2021, 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 the options were antidilutive due to the net losses for the periods.
Going Concern	Going Concern As shown in the accompanying financial statements, the Company had an accumulated deficit of $23,000,594 through March 31, 2023 and net loss of $2,263,429 for the three-month period ended March 31, 2023, along with negative working capital of $21,500,281 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 condensed interim 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.	Going Concern As shown in the accompanying financial statements, the Company had an accumulated deficit of $20,737,165 through December 31, 2022 and net loss of $6,489,405 for the year ended December 31, 2022 along with negative working capital of $19,124,061, 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. Management intends 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 Company’s management believes that is has sufficient funds to meet its obligations and continue production over the next twelve months.
New Accounting Pronouncements	New Accounting Pronouncements Accounting standards that have been issued or proposed by the Financial Accounting Standards Board (“FASB”) that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption.	New Accounting Pronouncements Accounting standards that have been issued or proposed by Financial Accounting Standards Board that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption.
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 interests, 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, stock-based compensation 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 will differ from the amounts estimated in these financial statements.
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 3.
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, 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) along with our historical experience. 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. 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, 2022 is net realizable value. All inventory has been classified current. This classification has been made based on the amount of gold expected to be sold beyond the next twelve months. See Note 4.
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. See Note 5.
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 reserves at this time.
Mineral Exploration and Development Costs		Mineral Exploration and Development Costs Until proven and probable reserves are established, all exploration expenditures and pre-development costs 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, net of accumulated amortization, 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, estimated future 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.
Stock Based Compensation		Stock Based Compensation 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.
Income Taxes		Income 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, as well as operating loss and tax credit carryforwards, and their financial reporting amounts at each year-end using enacted tax rates in effect in the years in which the differences are expected to reverse. 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. 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. 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 years presented. See Note 12.
Revenue Recognition		Revenue Recognition Concentrate Sales: Contract Processing Income: Revenue and related accounts receivable from both types of revenue are recorded net of charges 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 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 16.
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 9. 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. 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, 2022 and 2021.
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, 2022 and December 31, 2021, the Company has no assets nor liabilities that require measurement at fair value on a recurring basis.

Inventories (Tables)

Inventories (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Schedule of Inventories [Abstract]
Schedule of inventories	March 31, December 31, 2023 2022 Ore on leach pad $ 2,628,409 $ 3,266,091 Carbon column in process 231,685 163,619 Finished goods 139,438 114,361 2,999,532 3,544,071 Less long-term portion (194,798 ) - Total $ 2,804,734 $ 3,544,071	December 31, December 31, 2022 2021 Ore on leach pad $ 3,266,091 $ 5,488,902 Carbon column in process 163,619 119,461 Finished goods 114,361 146,251 3,544,071 5,754,614 Less long-term portion - (1,081,425 ) Total $ 3,544,071 $ 4,673,189

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Property and Equipment [Abstract]
Schedule of property and equipment	March 31, December 31, 2023 2022 Equipment $ 6,561,569 $ 6,528,497 Furniture and fixtures 6,981 6,981 Electronic and computer equipment 50,587 50,587 Vehicles 417,667 369,595 Buildings 100,000 100,000 Land and improvements 105,299 105,299 7,242,103 7,160,959 Less accumulated depreciation (4,528,821 ) (4,401,690 ) 2,713,282 2,759,269 Kiewit property facilities 2,497,436 2,497,436 Less accumulated amortization (888,307 ) (888,307 ) 1,609,129 1,609,129 Total $ 4,322,411 $ 4,368,398	December 31, December 31, 2022 2021 Equipment $ 6,528,497 $ 6,461,263 Furniture and fixtures 6,981 6,981 Electronic and computer equipment 50,587 50,587 Vehicles 369,595 348,535 Buildings 100,000 100,000 Land and improvements 105,299 76,569 7,160,959 7,043,935 Less accumulated depreciation (4,401,690 ) (3,802,265 ) 2,759,269 3,241,670 Kiewit property facilities 2,497,436 2,497,436 Less accumulated amortization (888,307 ) (810,826 ) 1,609,129 1,686,610 Total $ 4,368,398 $ 4,928,280

Mineral Properties and Intere_2

Mineral Properties and Interests (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Mineral Properties and Interests [Abstract]
Schedule of mineral properties and interests	March 31, December 31, 2023 2022 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 (852,000 ) (852,000 ) 3,098,000 3,098,000 Asset retirement obligation assets Kiewit Site 747,300 725,122 Kiewit Exploration 28,377 28,377 JJS property 31,016 31,016 Total 806,693 784,515 Less accumulated amortization (266,022 ) (266,022 ) 540,671 518,493 Total $ 3,638,671 $ 3,616,493	December 31, December 31, 2022 2021 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 (852,000 ) (864,436 ) 3,098,000 3,085,564 Asset retirement obligation assets Kiewit Site 725,122 725,122 Kiewit Exploration 28,377 28,377 JJS property 31,016 31,016 Total 784,515 784,515 Less accumulated amortization (266,022 ) (190,427 ) 518,493 594,088 Total $ 3,616,493 $ 3,679,652

Prepaid Forward Gold Contract_2

Prepaid Forward Gold Contract Liability (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Prepaid Forward Gold Contract Liability [Abstract]
Schedule of company is obligated to deliver gold	Months Gold Ounces Total Gold 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	Months Gold Ounces per 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	March 31, December 31, 2023 2022 Total ounces to be delivered 31,027 26,839 Contractual payment per ounce in lieu of delivery $ 500 $ 500 Amount due in lieu of gold deliveries $ 15,513,500 $ 13,419,500 Three months ended 2023 2022 Prepaid forward gold contract liability balance at beginning of period $ 5,841,383 $ 10,263,438 Forward gold contract balance associated with ounces to be delivered during period 883,334 576,444 Reduction in prepaid forward gold contract liability balance (2,094,000 ) (1,366,500 ) Prepaid forward gold contract liability balance at end of period $ 4,630,717 $ 9,473,382	December 31, December 31, 2022 2021 Total ounces to be delivered 26,839 11,542 Contractual payment per ounce in lieu of delivery $ 500 $ 500 Amount due to PDK $ 13,419,500 $ 5,771,000 2022 2021 Prepaid forward gold contract liability balance at beginning of year $ 10,263,438 $ 13,600,000 Forward gold contract balance associated with ounces to be delivered during period 3,226,445 2,434,438 Reduction in prepaid forward gold contract liability balance (7,648,500 ) (5,771,000 ) Prepaid forward gold contract liability balance at end of year $ 5,841,383 $ 10,263,438
Schedule of royalties, upside participation and interest payable	March 31, December 31, 2023 2022 Royalties payable $ 625,370 $ 585,536 Royalties withholding payable 32,917 30,820 Upside participation payable 2,391,643 2,226,735 Subtotal 3,049,930 2,843,091 Accrued interest, prepaid forward gold contract 925,358 640,742 Total $ 3,975,288 $ 3,483,833	December 31, 2022 2021 Royalties payable $ 585,536 $ 403,388 Royalties withholding payable 30,820 23,396 Upside participation payable 2,226,735 1,550,849 Accrued interest, prepaid forward gold contract 640,742 120,989 Subtotal $ 3,483,833 $ 2,098,622

Notes Payable (Tables)

Notes Payable (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Schedule of Notes Payable [Abstract]
Schedule of notes payable	March 31, December 31, 2023 2022 Note payable to Epiroc, collateralized by a used Epiroc drill due in 36 monthly payments of $14,679 including interest at 5.2%. - 58,061 - 58,061 Current portion - (58,061 ) Long term portion $ - $ -	December 31, December 31, 2022 2021 Note payable to Miller, collateralized by land and two buildings, due in 11 monthly installments of $7,000, beginning December 1, 2021, and a balloon payment of $3,000 paid in 2022, non-interest bearing. $ - $ 66,000 Note payable to Epiroc, collateralized by a used Epiroc drill due in 36 monthly payments of $14,679 including interest at 5.2%. 58,061 226,115 Note payable to Wheeler Machinery, collateralized by a used D8T dozer, due in monthly installments of $19,125, beginning August 2019, including interest at 9%. - 102,368 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%. - 130,128 Note payable to Goodfellow, collateralized by a JM Conveyor, due in 19 monthly installments of $4,675, beginning in February 2021 including interest at 15%. - 18,900 58,061 543,511 Current portion (58,061 ) (427,413 ) Long term portion $ - $ 116,098

Asset Retirement Obligation (Ta

Asset Retirement Obligation (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Asset Retirement Obligation Disclosure [Abstract]
Schedule of asset retirement obligations	Three months ended 2023 2022 Asset retirement obligation, beginning of period $ 1,496,434 $ 1,362,294 Increase due to change in estimated costs 22,178 - Accretion expense 37,409 33,536 Asset retirement obligation, end of period $ 1,556,021 $ 1,395,830	Years ended December 31, 2022 2021 Asset retirement obligation, beginning of year $ 1,362,294 $ 1,233,514 Increase due to change in estimated costs - 6,833 Accretion expense 134,140 121,947 Asset retirement obligation, end of year $ 1,496,434 $ 1,362,294

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
Schedule of amounts accrued	March 31, December 31, 2023 2022 Rick Havenstrite, President $ 37,697 $ 37,697 Marianne Havenstrite, Treasurer and Principal Financial Officer 18,462 18,462 Total $ 56,159 $ 56,159	December 31, December 31, 2022 2021 Rick Havenstrite, President $ 37,697 $ 37,697 Marianne Havenstrite, Treasurer and Principal Financial Officer 18,462 18,462 Total $ 56,159 $ 56,159

Revenue (Tables)

Revenue (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Revenue [Abstract]
Schedule of product sales	Three months ended 2023 2022 Concentrate sales $ $ Gold 979,197 1,043,929 Silver 16,667 14,128 Total concentrate sales 995,864 1,058,057 Deductions to concentrate sales Royalties (41,931 ) (44,550 ) Upside participation payments (164,907 ) (166,612 ) Outside processing (50,743 ) (53,961 ) Subtotal – deductions to concentrate sales (257,581 ) (265,123 ) Net concentrate sales 738,283 792,934 Net processing income - 474,188 TOTAL REVENUE $ 738,283 $ 1,267,122	Year ended December 31, 2022 2021 Concentrate sales Gold $ 4,495,177 $ 6,472,006 Silver 58,529 92,876 Total concentrate sales 4,553,706 6,564,882 Deductions to concentrate sales Royalties (191,735 ) (276,416 ) Upside participation payments (675,887 ) (974,489 ) Outside processing (217,231 ) (306,884 ) Subtotal – deductions to concentrate sales (1,084,853 ) (1,557,789 ) Net concentrate sales 3,468,853 5,007,093 Net processing income 1,162,678 2,734,822 TOTAL REVENUE $ 4,631,531 $ 7,741,915

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax [Abstract]
Schedule of income tax provision (benefit)	December 31, 2022 December 31, 2021 Amount using the statutory rate $ (1,362,800 ) 21 % $ (621,000 ) (21 )% Changes in prior year estimate - - (734,000 ) (25 ) Other 300 - - - Change in valuation allowance 1,362,500 21 1,355,000 46 Total income tax provision (benefit) $ - - % $ - - %
Schedule of net deferred tax assets	Years ended December 31, 2022 2021 Deferred tax asset: Net operating loss carryforward $ 5,529,600 $ 4,131,000 Exploration costs 5,200 12,000 Stock based compensation 95,800 96,000 Asset retirement obligation 189,500 161,000 Total deferred tax assets 5,820,100 4,400,000 Valuation allowance (5,631,500 ) (4,269,000 ) 188,600 131,000 Deferred tax liabilities Property and equipment (74,900 ) (131,000 ) Inventory (113,700 ) - (188,600 ) (131,000 ) Net deferred tax assets $ - $ -

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Summary of Significant Accounting Policies (Details) [Line Items]
Outstanding stock options were excluded (in Shares)		2,400,000	2,400,000	2,400,000
Accumulated deficit	$ (23,000,594)		$ (20,737,165)	$ (14,247,760)
Net loss	(2,263,429)	$ (1,337,227)	(6,489,405)	$ (2,955,949)
Working capital	$ 21,500,281		$ 19,124,061
Minimum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Estimated useful lives			3 years
Maximum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Estimated useful lives			7 years

Reclamation Bonds (Details)

Reclamation Bonds (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2023
Reclamation Bonds [Abstract]
Reclamation cost	$ 1,591,547	$ 947,116	$ 1,592,936
Surety bond in escrow account	674,000	674,000	674,000
Deposits	917,547	273,116	$ 918,936
Operations increased	$ 644,000	$ 189,000

Inventories (Details)

Inventories (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Schedule of Inventory Disclosure [Abstract]
General production and project costs		$ 2,111,596	$ 680,319	$ 1,496,590

Inventories (Details) - Schedul

Inventories (Details) - Schedule of inventories - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Inventories [Abstract]
Ore on leach pad	$ 2,628,409	$ 3,266,091	$ 5,488,902
Carbon column in process	231,685	163,619	119,461
Finished goods	139,438	114,361	146,251
Inventory gross	2,999,532	3,544,071	5,754,614
Less long-term portion	(194,798)		(1,081,425)
Total	$ 2,804,734	$ 3,544,071	$ 4,673,189

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Property and Equipment (Details) [Line Items]
Amortization expense		$ 70,864	$ 78,121	$ 51,334
Depreciation expense	$ 163,184	$ 193,210	$ 676,493	866,537
Net carrying value of equipment				290,889
Outstanding note payable				86,806
Loss on disposal				204,083
HP3 Crushing System [Member]
Property and Equipment (Details) [Line Items]
Accrued rent payable				158,000
HP4 Crushing System [Member]
Property and Equipment (Details) [Line Items]
Accrued rent payable				$ 215,510

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of property and equipment - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Member]
Schedule of Property and Equipment [Abstract]
Property and equipment, Gross	$ 7,242,103	$ 7,160,959	$ 7,043,935
Less accumulated amortization	(4,528,821)	(4,401,690)
Property and equipment, Total	2,713,282	2,759,269	3,241,670
Equipment [Member] | Property, Plant and Equipment [Member]
Schedule of Property and Equipment [Abstract]
Property and equipment, Gross	6,561,569	6,528,497	6,461,263
Furniture and fixtures [Member] | Property, Plant and Equipment [Member]
Schedule of Property and Equipment [Abstract]
Property and equipment, Gross	6,981	6,981	6,981
Electronic and computer equipment [Member] | Property, Plant and Equipment [Member]
Schedule of Property and Equipment [Abstract]
Property and equipment, Gross	50,587	50,587	50,587
Vehicles [Member] | Property, Plant and Equipment [Member]
Schedule of Property and Equipment [Abstract]
Property and equipment, Gross	417,667	369,595	348,535
Buildings [Member] | Property, Plant and Equipment [Member]
Schedule of Property and Equipment [Abstract]
Property and equipment, Gross	100,000	100,000	100,000
Land and improvements [Member] | Property, Plant and Equipment [Member]
Schedule of Property and Equipment [Abstract]
Property and equipment, Gross	105,299	105,299	76,569
Kiewit property facilities [Member] | Property, Plant and Equipment [Member]
Schedule of Property and Equipment [Abstract]
Property and equipment, Gross	2,497,436	2,497,436	2,497,436
Less accumulated amortization	(888,307)	(888,307)
Property and equipment, Total	4,322,411	4,368,398	4,928,280
Kiewit property facilities [Member] | Total [Member]
Schedule of Property and Equipment [Abstract]
Property and equipment, Total	$ 1,609,129	$ 1,609,129	$ 1,686,610

Mineral Properties and Intere_3

Mineral Properties and Interests (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2021
Mineral Properties and Interests [Abstract]
Amortization of the mineral properties	$ 63,159		$ 50,615	$ 113,049
Joint venture agreement, description	The Company is required to pay a 4% net smelter royalty (“NSR”) to PDK Utah Holdings, LP (“PDK”) on revenues of gold and silver from the Kiewit gold property and the JJS properties. See Note 7.

Mineral Properties and Intere_4

Mineral Properties and Interests (Details) - Schedule of mineral properties and interests - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Mineral Properties and Interests [Abstract]
Kiewit and all other sites	$ 3,700,000	$ 3,700,000	$ 3,700,000
JJS property	250,000	250,000	250,000
Total	3,950,000	3,950,000	3,950,000
Less accumulated amortization	(852,000)	(852,000)	(864,436)
Total	3,098,000	3,098,000	3,085,564
Asset retirement obligation assets
Kiewit Site	747,300	725,122	725,122
Kiewit Exploration	28,377	28,377	28,377
JJS property	31,016	31,016	31,016
Total	806,693	784,515	784,515
Less accumulated amortization	(266,022)	(266,022)	(190,427)
Mineral properties after accumulated depletion	540,671	518,493	594,088
Total	$ 3,638,671	$ 3,616,493	$ 3,679,652

Prepaid Forward Gold Contract_3

Prepaid Forward Gold Contract Liability (Details) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Dec. 31, 2019	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Prepaid Forward Gold Contract Liability (Details) [Line Items]
Purchase of shares		47,045	47,045
Per month ounce rate		$ 500	$ 500	$ 500
Common shares		8,000	8,000
Cumulative		31,027	26,839	11,542
Amounts payable		4 days	4 days
PDK [Member]
Prepaid Forward Gold Contract Liability (Details) [Line Items]
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 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 accrues a 5% withholding tax to the state of Utah on the royalty payments. Royalties are payable within 30 days following the end of each fiscal quarter.	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 accrues 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_4

Prepaid Forward Gold Contract Liability (Details) - Schedule of company is obligated to deliver gold	Mar. 31, 2023	Dec. 31, 2021
Prepaid Forward Gold Contract Liability (Details) - Schedule of company is obligated to deliver gold [Line Items]
Total Gold Ounces	47,045	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	655
Total Gold Ounces	655	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	896
Total Gold Ounces	2,688	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	911
Total Gold Ounces	10,932	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	1,396
Total Gold Ounces	16,752	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	1,753
Total Gold Ounces	15,777	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	241
Total Gold Ounces	241	241

Prepaid Forward Gold Contract_5

Prepaid Forward Gold Contract Liability (Details) - Schedule of related contract expense - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of Related Contract Expense [Abstract]
Total ounces to be delivered	$ 31,027	$ 26,839	$ 26,839	$ 11,542
Contractual payment per ounce in lieu of delivery	500	500	500	500
Amount due in lieu of gold deliveries	15,513,500	13,419,500	13,419,500	5,771,000
Prepaid forward gold contract liability balance at beginning of period	5,841,383	10,263,438	5,841,383	10,263,438
Forward gold contract balance associated with ounces to be delivered during period	883,334	576,444	3,226,445	2,434,438
Reduction in prepaid forward gold contract liability balance	(2,094,000)	(1,366,500)	$ (7,648,500)	$ (5,771,000)
Prepaid forward gold contract liability balance at end of period	$ 4,630,717	$ 9,473,382

Prepaid Forward Gold Contract_6

Prepaid Forward Gold Contract Liability (Details) - Schedule of royalties, upside participation and interest payable - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Royalties Upside Participation And Interest Payable [Abstract]
Royalties payable	$ 625,370	$ 585,536	$ 403,388
Royalties withholding payable	32,917	30,820	$ 23,396
Upside participation payable	2,391,643	2,226,735
Subtotal	3,049,930	2,843,091
Accrued interest, prepaid forward gold contract	925,358	640,742
Total	$ 3,975,288	$ 3,483,833

Notes Payable (Details)

Notes Payable (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Schedule of Notes Payable [Abstract]
Note payable	$ 58,061
Current portion of debt		$ 58,061

Notes Payable (Details) - Sched

Notes Payable (Details) - Schedule of notes payable - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of notes payable [Abstract]
Note payable to Epiroc, collateralized by a used Epiroc drill due in 36 monthly payments of $14,679 including interest at 5.2%.		$ 58,061
Total Principal amount		58,061	$ 543,511
Current portion		(58,061)	$ (427,413)
Long term portion

Notes Payable (Details) - Sch_2

Notes Payable (Details) - Schedule of notes payable (Parentheticals)	3 Months Ended
	Mar. 31, 2023 USD ($)
Schedule of notes payable [Abstract]
Number of installments | Installments	36
Installments amount (in Dollars)	$ 14,679
Interest rate percentage	5.20%

Asset Retirement Obligation (De

Asset Retirement Obligation (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Asset Retirement Obligation Disclosure [Abstract]
Estimate value	$ 2,557,553
Increase estimate value	$ 1,020,553
Risk-free interest rate	11%	10%	10%
Associated retirement asset	$ 22,178

Asset Retirement Obligation (_2

Asset Retirement Obligation (Details) - Schedule of asset retirement obligations - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of Asset Retirement Obligations [Abstract]
Asset retirement obligation, beginning of period	$ 1,496,434	$ 1,362,294	$ 1,362,294	$ 1,233,514
Increase due to change in estimated costs	22,178			6,833
Accretion expense	37,409	33,536	134,140	121,947
Asset retirement obligation, end of period	$ 1,556,021	$ 1,395,830	$ 1,496,434	$ 1,362,294

Settlement of Consulting Cont_2

Settlement of Consulting Contract (Details)	Mar. 29, 2018 USD ($)
Schedule of Settlement of Consulting Contract [Abstract]
Owing balance	$ 200,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)		3 Months Ended		12 Months Ended
	Feb. 01, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Related Party Transactions (Details) [Line Items]
Rent expense		$ 4,500	$ 4,500	$ 18,000	$ 18,000
Rate	$ 10,000	7,500
Compensation expense		22,500	$ 30,000	149,520	115,016
Payments of employees		144,000		144,000
Rent equipment					10,000
LLC [Member]
Related Party Transactions (Details) [Line Items]
Accrued expenses		7,500
Accounts payable
One Director [Member]
Related Party Transactions (Details) [Line Items]
Fees received		6,000		6,000
Another Director [Member]
Related Party Transactions (Details) [Line Items]
Fees received		5,000			5,000
Director [Member]
Related Party Transactions (Details) [Line Items]
Accrued compensation		$ 86,000		$ 81,000	$ 55,000

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of amounts accrued - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Amounts Accrued [Abstract]
Rick Havenstrite, President	$ 37,697	$ 37,697	$ 37,697
Marianne Havenstrite, Treasurer and Principal Financial Officer	18,462	18,462	$ 18,462
Total	$ 56,159	$ 56,159

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies (Details) [Line Items]
Amount due	$ 34,667		$ 33,027
Claim fees			11,162	$ 15,199
Mining Lease [Member]
Commitments and Contingencies (Details) [Line Items]
Annual claims fees	$ 165		$ 165

Capital Stock (Details)

Capital Stock (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Capital Stock [Abstract]
Common stock shares, authorized	100,000,000	100,000,000	100,000,000
Common stock, voting rights	All shares have equal voting rights and have one vote per share	one
Percentage of common stock	50%	50%
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001	$ 0.001

Stock Options (Details)

Stock Options (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Stock Options [Abstract]
Reserved shares	2,400,000	2,400,000
Outstanding and vested options		2,400,000	2,400,000
Exercise price (in Dollars per share)	$ 0.4	$ 0.4
Remaining life of options	1 month 24 days	1 month 24 days
Stock options expired	2,400,000

Revenue (Details)

Revenue (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue (Details) [Line Items]
Contract processing income
Asahi Refining [Member]
Revenue (Details) [Line Items]
Accounts receivable		$ 265,644

Revenue (Details) - Schedule of

Revenue (Details) - Schedule of product sales - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Concentrate sales
Total concentrate sales	$ 995,864	$ 1,058,057	$ 4,553,706	$ 6,564,882
Deductions to concentrate sales
Royalties	(41,931)	(44,550)	(191,735)	(276,416)
Upside participation payments	(164,907)	(166,612)
Outside processing	(50,743)	(53,961)	(217,231)	(306,884)
Subtotal – deductions to concentrate sales	(257,581)	(265,123)	(1,084,853)	(1,557,789)
Net concentrate sales	738,283	792,934	3,468,853	5,007,093
Net processing income		474,188	1,162,678	2,734,822
TOTAL REVENUE	738,283	1,267,122	4,631,531	7,741,915
Gold [Member]
Concentrate sales
Total concentrate sales	979,197	1,043,929	4,495,177	6,472,006
Silver [Member]
Concentrate sales
Total concentrate sales	$ 16,667	$ 14,128	$ 58,529	$ 92,876

Inventories (Details) - Sched_2

Inventories (Details) - Schedule of inventories - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Inventories [Abstract]
Ore on leach pad	$ 2,628,409	$ 3,266,091	$ 5,488,902
Carbon column in process	231,685	163,619	119,461
Finished goods	139,438	114,361	146,251
Inventory gross	2,999,532	3,544,071	5,754,614
Less long-term portion	(194,798)		(1,081,425)
Total	$ 2,804,734	$ 3,544,071	$ 4,673,189

Property and Equipment (Detai_3

Property and Equipment (Details) - Schedule of property and equipment - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	$ 7,242,103	$ 7,160,959	$ 7,043,935
Less accumulated amortization		(4,401,690)	(3,802,265)
Property and equipment, Total	2,713,282	2,759,269	3,241,670
Equipment [Member] | Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	6,561,569	6,528,497	6,461,263
Furniture and fixtures [Member] | Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	6,981	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	50,587
Vehicles [Member] | Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	417,667	369,595	348,535
Building [Member] | Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	100,000	100,000	100,000
Land improvements [Member] | Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	105,299	105,299	76,569
Kiewit property facilities [Member] | Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	2,497,436	2,497,436	2,497,436
Less accumulated amortization		(888,307)	(810,826)
Property and equipment, Total	4,322,411	4,368,398	4,928,280
Kiewit property facilities [Member] | Total [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Total	$ 1,609,129	$ 1,609,129	$ 1,686,610

Mineral Properties and Intere_5

Mineral Properties and Interests (Details) - Schedule of mineral properties and interests - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Mineral Properties And Interests [Abstract]
Kiewit and all other sites	$ 3,700,000	$ 3,700,000	$ 3,700,000
JJS property	250,000	250,000	250,000
Total	3,950,000	3,950,000	3,950,000
Less accumulated amortization	(852,000)	(852,000)	(864,436)
Total	3,098,000	3,098,000	3,085,564
Asset retirement obligation assets
Kiewit Site	747,300	725,122	725,122
Kiewit Exploration	28,377	28,377	28,377
JJS property	31,016	31,016	31,016
Total	806,693	784,515	784,515
Less accumulated amortization	(266,022)	(266,022)	(190,427)
Mineral properties after accumulated depletion	540,671	518,493	594,088
Total	$ 3,638,671	$ 3,616,493	$ 3,679,652

Prepaid Forward Gold Contract_7

Prepaid Forward Gold Contract Liability (Details) - Schedule of company is obligated to deliver gold	Mar. 31, 2023	Dec. 31, 2021
Prepaid Forward Gold Contract Liability (Details) - Schedule of company is obligated to deliver gold [Line Items]
Total Gold Ounces	47,045	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	655
Total Gold Ounces	655	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	896
Total Gold Ounces	2,688	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	911
Total Gold Ounces	10,932	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	1,396
Total Gold Ounces	16,752	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	1,753
Total Gold Ounces	15,777	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	241
Total Gold Ounces	241	241

Prepaid Forward Gold Contract_8

Prepaid Forward Gold Contract Liability (Details) - Schedule of related contract expense - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of Related Contract Expense [Abstract]
Total ounces to be delivered	$ 31,027	$ 26,839	$ 26,839	$ 11,542
Contractual payment per ounce in lieu of delivery	500	500	500	500
Amount due to PDK	15,513,500	13,419,500	13,419,500	5,771,000
Prepaid forward gold contract liability balance at beginning of year			10,263,438	13,600,000
Forward gold contract balance associated with ounces to be delivered during period	883,334	576,444	3,226,445	2,434,438
Reduction in prepaid forward gold contract liability balance	(2,094,000)	(1,366,500)	(7,648,500)	(5,771,000)
Prepaid forward gold contract liability balance at end of year	$ 5,841,383	$ 10,263,438	$ 5,841,383	$ 10,263,438

Prepaid Forward Gold Contract_9

Prepaid Forward Gold Contract Liability (Details) - Schedule of royalties, upside participation and interest payable - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Royalties Upside Participation And Interest Payable [Abstract]
Royalties payable	$ 625,370	$ 585,536	$ 403,388
Royalties withholding payable	32,917	30,820	23,396
Upside participation payable		2,226,735	1,550,849
Accrued interest, prepaid forward gold contract	$ 925,358	640,742	120,989
Subtotal		$ 3,483,833	$ 2,098,622

Notes Payable (Details) - Sch_3

Notes Payable (Details) - Schedule of the notes payable - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes Payable (Details) - Schedule of the notes payable [Line Items]
Note payable		$ 58,061
Total Principal amount		58,061	$ 543,511
Current portion		(58,061)	(427,413)
Long term portion			116,098
Note payable to Miller [Member]
Notes Payable (Details) - Schedule of the notes payable [Line Items]
Note payable			66,000
Note payable to Epiroc [Member]
Notes Payable (Details) - Schedule of the notes payable [Line Items]
Note payable		58,061	226,115
Note Payable to Wheeler Machinery [Member]
Notes Payable (Details) - Schedule of the notes payable [Line Items]
Note payable			102,368
Note Payable to Wheeler Machinery one [Member]
Notes Payable (Details) - Schedule of the notes payable [Line Items]
Note payable			130,128
Note Payable to Goodfellow [Member]
Notes Payable (Details) - Schedule of the notes payable [Line Items]
Note payable			$ 18,900

Notes Payable (Details) - Sch_4

Notes Payable (Details) - Schedule of the notes payable (Parentheticals)	3 Months Ended	12 Months Ended
	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Notes Payable (Details) - Schedule of the notes payable (Parentheticals) [Line Items]
Number of installments | Installments	36
Installments amount (in Dollars)	$ 14,679
Interest rate percentage	5.20%
Note payable to Miller [Member]
Notes Payable (Details) - Schedule of the notes payable (Parentheticals) [Line Items]
Number of installments | Installments		11
Installments amount (in Dollars)		$ 7,000
Maturity date		Dec. 01, 2021
Balloon payment (in Dollars)		$ 3,000
Note Payable to Wheeler Machinery [Member]
Notes Payable (Details) - Schedule of the notes payable (Parentheticals) [Line Items]
Installments amount (in Dollars)		$ 19,125
Maturity date		Aug. 31, 2019
Interest rate percentage		9%
Note Payable to Wheeler Machinery one [Member]
Notes Payable (Details) - Schedule of the notes payable (Parentheticals) [Line Items]
Number of installments | Installments		14
Installments amount (in Dollars)		$ 14,475
Maturity date		Jul. 31, 2022
Interest rate percentage		7.48%
Note Payable to Goodfellow [Member]
Notes Payable (Details) - Schedule of the notes payable (Parentheticals) [Line Items]
Number of installments | Installments		19
Installments amount (in Dollars)		$ 4,675
Maturity date		Feb. 28, 2021
Interest rate percentage		15%
Note payable to Epiroc [Member]
Notes Payable (Details) - Schedule of the notes payable (Parentheticals) [Line Items]
Number of installments | Installments		36
Installments amount (in Dollars)		$ 14,679
Interest rate percentage		5.20%

Asset Retirement Obligation (_3

Asset Retirement Obligation (Details) - Schedule of asset retirement obligations - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of Asset Retirement Obligations [Abstract]
Asset retirement obligation, beginning of year	$ 1,496,434	$ 1,362,294	$ 1,362,294	$ 1,233,514
Increase due to change in estimated costs	22,178			6,833
Accretion expense	37,409	33,536	134,140	121,947
Asset retirement obligation, end of year	$ 1,556,021	$ 1,395,830	$ 1,496,434	$ 1,362,294

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes (Details) [Line Items]
Statutory rate	21%	(21.00%)
Federal net operating loss carry forwards (in Dollars)	$ 26.3
Approximately (in Dollars)	$ 18.6
Taxable	80%
Unrecognized tax benefits, period increase (decrease)	12 months
Management [Member]
Income Taxes (Details) [Line Items]
Net deferred tax assets valuation allowance equal percent	100%	100%
Federal income [Member]
Income Taxes (Details) [Line Items]
Federal net operating loss carry forwards (in Dollars)	$ 7.7

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of income tax provision (benefit) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Income Tax Provision Benefit [Abstract]
Amount computed using the statutory rate, amount			$ (1,362,800)	$ (621,000)
Amount computed using the statutory rate, percentage			21%	(21.00%)
Changes in prior year estimates, amount				$ (734,000)
Changes in prior year estimates, percentage				(25.00%)
Other, amount			$ 300
Other, percentage
Change in valuation allowance, amount			$ 1,362,500	$ 1,355,000
Change in valuation allowance, percentage			21%	46%
Total income tax provision (benefit), amount
Total income tax provision (benefit), percentage

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of net deferred tax assets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred tax asset:
Net operating loss carryforward	$ 5,529,600	$ 4,131,000
Exploration costs	5,200	12,000
Stock based compensation	95,800	96,000
Asset retirement obligation	189,500	161,000
Total deferred tax assets	5,820,100	4,400,000
Valuation allowance	(5,631,500)	(4,269,000)
Deferred tax asset	188,600	131,000
Deferred tax liabilities
Deferred tax liabilities: Property and equipment	(74,900)	(131,000)
Inventory	(113,700)
Deferred tax liabilities	(188,600)	(131,000)
Net deferred tax assets

Related Party Transactions (D_3

Related Party Transactions (Details) - Schedule of amounts accrued - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Amounts Accrued [Abstract]
Rick Havenstrite, President	$ 37,697	$ 37,697	$ 37,697
Marianne Havenstrite, Treasurer and Principal Financial Officer	$ 18,462	18,462	18,462
Total		$ 56,159	$ 56,159

Revenue (Details) - Schedule _2

Revenue (Details) - Schedule of product sales - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Concentrate sales
Total concentrate sales	$ 995,864	$ 1,058,057	$ 4,553,706	$ 6,564,882
Deductions to concentrate sales
Royalties	(41,931)	(44,550)	(191,735)	(276,416)
Upside participation payments			(675,887)	(974,489)
Outside processing	(50,743)	(53,961)	(217,231)	(306,884)
Subtotal – deductions to concentrate sales	(257,581)	(265,123)	(1,084,853)	(1,557,789)
Net concentrate sales	738,283	792,934	3,468,853	5,007,093
Net processing income		474,188	1,162,678	2,734,822
TOTAL REVENUE	738,283	1,267,122	4,631,531	7,741,915
Gold [Member]
Concentrate sales
Total concentrate sales	979,197	1,043,929	4,495,177	6,472,006
Silver [Member]
Concentrate sales
Total concentrate sales	$ 16,667	$ 14,128	$ 58,529	$ 92,876