Athena Gold (AHNR) POS AM 14 Apr 23 Prospectus update (post-effective amendment) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2022
Cover [Abstract]
Document Type	POS AM
Amendment Flag	true
Amendment Description	POS AM Amend 1
Entity Registrant Name	ATHENA GOLD CORP.
Entity Central Index Key	0001304409
Entity Tax Identification Number	90-0775276
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	2010 A Harbison Drive, #312
Entity Address, City or Town	Vacaville
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	95687
City Area Code	707
Local Phone Number	291-6198
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash	$ 15,075	$ 72,822
Prepaid expenses	32,200	51,166
Total current assets	47,275	123,988
Other assets
Mineral Rights	6,196,114	6,000,000
Total other assets	6,196,114	6,000,000
Total assets	6,243,389	6,123,988
Current liabilities
Accounts payable	143,939	50,373
Accounts payable – related party	30,006	0
Notes payable	106,210	0
Total current liabilities	280,155	50,373
Long term liabilities
Warrant liability	999,820	1,024,208
Total long term liabilities	999,820	1,024,208
Total liabilities	1,279,975	1,074,581
Stockholders' equity
Preferred stock, $.0001 par value, 5,000,000 shares authorized, none outstanding	0	0
Common stock - $0.0001 par value; 250,000,000 shares authorized, 136,091,400 and 119,858,700 issued and outstanding	13,609	11,986
Additional paid in capital	16,652,603	16,056,561
Accumulated deficit	(11,702,798)	(11,019,140)
Total stockholders' equity	4,963,414	5,049,407
Total liabilities and stockholders' equity	$ 6,243,389	$ 6,123,988

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	136,091,400	119,858,700
Common stock, shares outstanding	136,091,400	119,858,700

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating expenses
Exploration, evaluation and project expenses	$ 617,262	$ 137,983
General and administrative expenses	682,512	614,478
Total operating expenses	1,299,774	752,461
Net operating loss	(1,299,774)	(752,461)
Interest expense	(463)	(12,192)
Gain on extinguishment of debt	0	3,880
Revaluation of warrant liability	616,579	(269,482)
Net loss	$ (683,658)	$ (1,030,255)

CONSOLIDATED STATEMENTS OF OP_2

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Weighted Average Number of Shares Outstanding, Basic	127,608,629	65,902,198
Weighted Average Number of Shares Outstanding, Diluted	127,608,629	65,902,198
Earnings Per Share, Basic	$ (0.01)	$ (0.02)
Earnings Per Share, Diluted	$ (0.01)	$ (0.02)

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 5,489	$ 9,897,700	$ (9,988,885)	$ (85,696)
Beginning balance, shares at Dec. 31, 2020	54,887,876
Conversion of management fees	$ 214	96,286		96,500
Conversion of management fees payable, shares	2,144,444
Stock based compensation		158,389		158,389
Private placement	$ 1,436	740,939		742,375
Private placement, shares	14,358,700
Warrant liability		(754,726)		(754,726)
Common stock issued for mineral property	$ 4,500	5,845,500		5,850,000
Common stock issued for mineral property , shares	45,000,000
Common stock issued for debt and accrued interest	$ 347	72,473		72,820
Common stock issued for debt and accrued interest, shares	3,467,680
Net loss			(1,030,255)	(1,030,255)
Ending balance, value at Dec. 31, 2021	$ 11,986	16,056,561	(11,019,140)	5,049,407
Ending balance, shares at Dec. 31, 2021	119,858,700
Stock based compensation		197,116		197,116
Shares issued for services	$ 67	33,683		33,750
Shares issued for services, shares	675,000
Private placement	$ 1,506	922,484		923,990
Private placement, shares	15,057,700
Warrant liability		(592,191)		(592,191)
Common stock issued for mineral property	$ 50	34,950		35,000
Common stock issued for mineral property , shares	500,000
Net loss			(683,658)	(683,658)
Ending balance, value at Dec. 31, 2022	$ 13,609	$ 16,652,603	$ (11,702,798)	$ 4,963,414
Ending balance, shares at Dec. 31, 2022	136,091,400

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities
Net loss	$ (683,658)	$ (1,030,255)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization of debt discount	0	7,324
Revaluation of warrant liability	(616,579)	269,482
Shares issued for services	33,750	0
Share based compensation	197,116	158,389
Gain on forgiveness of debt	0	(3,880)
Change in operating assets and liabilities:
Prepaid expense	18,966	(51,166)
Accounts payable	93,566	(10,776)
Accounts payable – related party	30,006	0
Other liabilities	0	4,241
Net cash used in operating activities	(926,833)	(656,641)
Cash flows from investing activities
Purchase of mineral properties	(29,214)	0
Net cash used in investing activities	(29,214)	0
Cash flows from financing activities
Proceeds from private placement of stock	822,890	742,375
Proceeds from related parties	101,100	12,012
Payments to related parties	0	(33,910)
Payments on notes payable	(25,690)	0
Net cash provided by financing activities	898,300	720,477
Net increase in cash	(57,747)	63,836
Cash, beginning of period	72,822	8,986
Cash, end of period	15,075	72,822
Supplemental disclosure of cash flow information
Cash paid for interest	0	627
Cash paid for income taxes	0	0
Noncash investing and financing activities
Stock issued to payoff note payable	101,100	51,270
Common stock issued for mineral properties	35,000	5,850,000
Note payable for mineral property	131,900	0
Conversion of management fee payable	0	96,500
Warrant liability	592,191	754,726
Stock issued for accrued interest	$ 0	$ 21,550

Nature of Business and Summary

Nature of Business and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Nature of Business and Summary of Significant Accounting Policies	Note 1 – Nature of Business and Summary of Significant Accounting Policies Nature of Operations Athena Gold Corporation (“we,” “our,” “us,” or “Athena”) is engaged in the acquisition and exploration of mineral resources. We were incorporated in Delaware on December 23, 2003 and began our mining operations in 2010. In December 2009, we formed and organized a wholly-owned subsidiary, Athena Minerals, Inc. (“Athena Minerals”) which owns and operates mining interests and property in California. On December 31, 2020 we sold the subsidiary to Mr. John Gibbs, a related party, in a non-cash exchange. The Company’s properties do not have any reserves. The Company plans to conduct exploration programs on these properties with the objective of ascertaining whether any of its properties contain economic concentrations of precious and base metals that are prospective for mining. Basis of Presentation We prepared these financial statements in accordance with accounting principles generally accepted in the United States (“GAAP”). Foreign Currency Translation The Company is exposed to currency risk on transactions and balances in currencies other than the functional currency. The Company has not entered any contracts to manage foreign exchange risk. The functional currency of the Company is the US dollar; therefore, the Company is exposed to currency risk from financial assets and liabilities denominated in Canadian dollars. Recent Accounting Pronouncements We do not expect the adoption of recently issued accounting pronouncements to have a significant impact on our results of operations, financial position or cash flow. Liquidity and Going Concern Our financial statements have been prepared on a going concern basis, which assumes that we will be able to meet our obligations and continue our operations during the next fiscal year. Asset realization values may be significantly different from carrying values as shown in our consolidated financial statements and do not give effect to adjustments that would be necessary to the carrying values of assets and liabilities should we be unable to continue as a going concern. At December 31, 2022, we had not yet achieved profitable operations and we have accumulated losses of approximately $11,700,000 since our inception. We expect to incur further losses in the development of our business, all of which raise substantial doubt about our ability to continue as a going concern. Our ability to continue as a going concern depends on our ability to generate future profits and/or to obtain the necessary financing to meet our obligations arising from normal business operations when they come due. Cash We consider all amounts on deposit with financial institutions and highly liquid investments with an original maturity of three months or less to be cash equivalents. Mineral Rights - Unproven We have determined that our mining rights meet the definition of mineral rights, as defined by accounting standards, and are tangible assets. As a result, our direct costs to acquire or lease mineral rights are initially capitalized as tangible assets. Mineral rights include costs associated with: leasing or acquiring patented and unpatented mining claims; leasing mining rights including lease signature bonuses, lease rental payments and advance minimum royalty payments; and options to purchase or lease mineral properties. If we establish proven and probable reserves for a mineral property and establish that the mineral property can be economically developed, mineral rights will be amortized over the estimated useful life of the property following the commencement of commercial production or expensed if it is determined that the mineral property has no future economic value or if the property is sold or abandoned. For mineral rights in which proven and probable reserves have not yet been established, we assess the carrying values for impairment at the end of each reporting period and whenever events or changes in circumstances indicate that the carrying value may not be recoverable. The net carrying value of our mineral rights represents the fair value at the time the mineral rights were acquired less accumulated depletion and any impairment losses. Proven and probable reserves have not been established for mineral rights as of December 31, 2022. Impairment of Long-lived Assets We continually monitor events and changes in circumstances that could indicate that our carrying amounts of long-lived assets, including mineral rights, may not be recoverable. When such events or changes in circumstances occur, we assess the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through their undiscounted expected future cash flows. If the future undiscounted cash flows are less than the carrying amount of these assets, we recognize an impairment loss based on the excess of the carrying amount over the fair value of the assets. Exploration Costs Mineral exploration costs are expensed as incurred. When it has been determined that it is economically feasible to extract minerals and the permitting process has been initiated, exploration costs incurred to further delineate and develop the property are considered pre-commercial production costs and will be capitalized and included as mine development costs in our consolidated balance sheets. Stock-Based Compensation Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the consolidated financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). This ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. The estimated fair value of each stock option as of the date of grant was calculated using the Black-Scholes pricing model. The Company estimates the volatility of its common stock at the date of grant based on Company stock price history. The Company determines the expected life based on the simplified method given that its own historical share option exercise experience does not provide a reasonable basis for estimating expected term. The Company uses the risk-free interest rate on the implied yield currently available on U.S. Treasury issues with an equivalent remaining term approximately equal to the expected life of the award. The Company has never paid any cash dividends on its common stock and does not anticipate paying any cash dividends in the foreseeable future. The shares of common stock subject to the stock-based compensation plan shall consist of unissued shares, treasury shares or previously issued shares held by any subsidiary of the Company, and such number of shares of common stock are reserved for such purpose. Fair Value of Financial Instruments Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair value: Level 1 - Valuation based on quoted market prices in active markets for identical assets and liabilities. Level 2 - Valuation based on quoted market prices for similar assets and liabilities in active markets. Level 3 - Valuation based on unobservable inputs that are supported by little or no market activity, therefore requiring management’s best estimate of what market participants would use as fair value. The fair value of cash, receivables and accounts payable approximates their carrying values due to their short term to maturity. The warrant liabilities are measured using level 3 inputs (Note 4). Income Taxes Income taxes are accounted for under the asset and liability method in accordance with ASC 740, “Income Taxes”. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial carrying amounts of existing assets and liabilities and their respective tax bases as well as operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance to the extent that the recoverability of the asset is unlikely to be recognized. The Company reports a liability, if any, for unrecognized tax benefits resulting from uncertain tax positions taken, or expected to be taken, in an income tax return. The Company has elected to classify interest and penalties related to unrecognized income tax benefits, if and when required, as part of income tax expense in the statement of operations. No Net Loss per Common Share The Company incurred net losses during the twelve months ended December 31, 2022, and 2021. At December 31, 2022 and 2021, potentially dilutive shares of common stock representing shares issuable on conversions of debt, options and warrants totaling 29,915,560 11,623,510

Mineral Rights - Excelsior Spri

Mineral Rights - Excelsior Springs	12 Months Ended
	Dec. 31, 2022
Mineral Rights - Excelsior Springs
Mineral Rights - Excelsior Springs	Note 2 – Mineral Rights - Excelsior Springs Effective December 27, 2021 (“Effective Date”), the Company simultaneously executed and consummated a definitive Share Purchase Agreement (the “SPA”) with Nubian Resources, Ltd. (“Nubian”). The SPA was the result of a previously disclosed Option Agreement with Nubian dated as of December 11, 2020, as amended by First Amendment to Option Agreement dated November 10, 2021 (the “Option”). While the Option granted the Company the right to acquire up to a 100% interest in the mining claims comprising the Excelsior Springs Prospect (the “Property”) located in Esmerelda County, Nevada, the Company and Nubian agreed to restructure the transaction so that the Company purchased 100% of the issued and outstanding shares of common stock of Nubian Resources USA, Ltd (“Nubian USA”), a wholly-owned subsidiary of Nubian which held the Property. By purchasing 100% of Nubian USA, the Company effectively acquired the remaining 90% interest in the Property through the issuance of 45,000,000 shares, the Company having previously acquired a 10% interest in the Property in December 2020 with the issuance of 5,000,000 shares. The 50 million shares issued to Nubian were issued as “restricted securities” under the Securities Act of 1933, as amended (“Securities Act”). The mineral property was valued at the December 31, 2021, the closing date for the SPA with a stock price of $0.13, resulting in a fair value consideration of $ 5,850,000 45,000,000 On June 9, 2022, the Company entered into an Acquisition Agreement (the “Agreement”) to purchase an undivided 100% interest in the Fortunatus and Prout patented lode mining claims in Esmeralda County, Nevada $ 185,000 · $ 25,000 · $ 35,000 500,000 · $ 125,000 100,000

Convertible Note Payable

Convertible Note Payable	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Convertible Note Payable	Note 3 – Convertible Note Payable Effective April 1, 2015, the Company executed a convertible promissory note (the “Note”) in the principal amount of $ 51,270 6 On April 24, 2020, the Company agreed to reduce the conversion price from $0.0735 per share to $0.0210 per share. All other terms of the Note remain unchanged, and therefore did not change the cash flows of the Note. The Company determined the transaction was considered an extinguishment because of the change in conversion price in which no gain or loss was recorded according to ASC 470-50. However, because the conversion price was reduced below the $0.03 market value on the date of the change, a beneficial conversion feature resulted from the price reduction in the amount of $ 21,973 7,324 On November 30, 2021, the Company received a notice of conversion of the Note with a principal balance of $ 51,270 0.021 2,441,476 1,026,204 21,550 none

Common Stock and Warrants

Common Stock and Warrants	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Common Stock and Warrants	Note 4 – Common Stock and Warrants During August, September and October 2022, the Company completed the private placement of four tranches (August 12, 2022; August 31, 2022; September 14, 2022; October 28, 2022) in which we sold 8,807,700 184,350 14,748 689,868 26,100 443,110 26,100 463 The warrants have an exercise price in Canadian dollars while the Company’s functional currency is US dollars. Therefore, in accordance with ASU 815 - Derivatives and Hedging, the warrants have a derivative liability value. Tranche 1 – August 12, 2022: The warrant liability had an initial value of $ 129,812 3,247,500 134,067 4,255 Schedule of assumptions used Fair value assumptions – warrant liability: 8/12/22 12/31/22 Risk free interest rate 3.25 4.41 Expected term (years) 2.0 1.6 Expected volatility 132 128 Tranche 2 – August 31, 2022: The warrant liability had an initial value of $ 139,255 2,300,000 95,351 43,904 Schedule of assumptions used Fair value assumptions – warrant liability: 8/31/22 12/31/22 Risk free interest rate 3.45 4.41 Expected term (years) 2.0 1.7 Expected volatility 132 126 Tranche 3 – September 14, 2022: The warrant liability had an initial value of $ 100,656 2,760,200 115,000 14,344 Schedule of assumptions used Fair value assumptions – warrant liability: 9/14/22 12/31/22 Risk free interest rate 3.78 4.41 Expected term (years) 2.0 1.7 Expected volatility 134 125 Tranche 4 – October 28, 2022: The warrant liability had an initial value of $ 18,630 500,000 21,266 2,636 Schedule of assumptions used Fair value assumptions – warrant liability: 10/28/22 12/31/22 Risk free interest rate 4.41 4.41 Expected term (years) 2.0 1.8 Expected volatility 135 124 On June 9, 2022, the Company entered into an Acquisition Agreement (the “Agreement”) to purchase an undivided 100% interest in the Fortunatus and Prout patented lode mining claims in Esmeralda County, Nevada $ 185,000 · $ 25,000 · $ 35,000 500,000 · $ 125,000 In April 2022 the Company completed a private placement in which we sold 6,250,000 70,000 394,082 50,000 25,000 1,181,250 75,000 The warrants have an exercise price in Canadian dollars while the Company’s functional currency is US dollars. Therefore, in accordance with ASU 815 - Derivatives and Hedging, the warrants have a derivative liability value. In April 2022, the warrant liability had an initial value of $ 203,838 293,698 89,860 Schedule of assumptions used Fair value assumptions – warrant liability: 4/13/22 12/31/22 Risk free interest rate 2.57 4.41 Expected term (years) 3.0 2.3 Expected volatility 184 133 During the twelve months ended December 31, 2021, we sold 14,358,700 742,375 On September 30, 2021, the Company completed a private placement in which we sold 3,108,700 91,000 190,552 The warrants have an exercise price in Canadian dollars while the Company’s functional currency is US dollars. Therefore, in accordance with ASU 815 - Derivatives and Hedging, the warrants have a derivative liability value. At December 31, 2021, the warrant liability was valued at $ 341,145 115,122 226,023 Schedule of assumptions used Fair value assumptions – warrant liability: 9/30/21 12/31/21 12/31/22 Risk free interest rate 0.53 0.97 4.41 Expected term (years) 2.7 2.4 1.4 Expected volatility 189 191 134 On May 25, 2021, the Company completed a private placement in which we sold 6,250,000 173,810 401,823 The warrants have an exercise price in Canadian dollars while the Company’s functional currency is US dollars. Therefore, in accordance with ASU 815 - Derivatives and Hedging, the warrants have a derivative liability value. At December 31, 2021, the warrant liability was valued at $ 683,063 225,316 457,747 Schedule of assumptions used Fair value assumptions – warrant liability: 5/25/21 12/31/21 12/31/22 Risk free interest rate 0.30 0.97 4.41 Expected term (years) 3.0 2.4 1.4 Expected volatility 180 189 132 Total outstanding warrants of 24,935,560 Schedule of outstanding warrants Warrants Issued Total Warrants issued 6,250,000 3,108,700 6,250,000 5,547,500 2,760,200 500,000 24,416,400 Broker warrants issued (1) 173,810 91,000 70,000 104,250 80,100 0 519,160 Issued date May 21 Sep 21 Apr 22 Aug 22 Sep 22 Oct 22 Expiration date May 24 May 24 Apr 25 Aug 24 Sep 24 Oct 24 Exercise price (Canadian $) $ 0.15 $ 0.15 $ 0.15 $ 0.12 $ 0.12 $ 0.12 Balance at December 31, 2020 0 0 0 0 0 0 0 Exercised 0 0 0 0 0 0 0 Issued 6,423,810 3,199,700 0 0 0 0 9,623,510 Expired 0 0 0 0 0 0 0 Balance at December 31, 2021 6,423,810 3,199,700 0 0 0 0 9,623,510 Exercised 0 0 0 0 0 0 0 Issued 0 0 6,320,000 5,651,750 2,840,300 500,000 15,312,050 Expired 0 0 0 0 0 0 0 Balance at December 31, 2022 6,423,810 3,199,700 6,320,000 5,651,750 2,840,300 500,000 24,935,560 (1) Broker warrants expire 24 months from issue date During the quarter ended March 31, 2021, we sold 5,000,000 150,000 On January 1, 2021 Mr. John Power, the Company’s CEO/CFO agreed to convert accrued management fees totaling $ 96,500 2,144,444 0.045

Share Based Compensation

Share Based Compensation	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Share Based Compensation	Note 5 – Share Based Compensation On October 12, 2022, the Company granted 2,250,000 106,109 Share-based compensation assumptions Options Exercise Price Expected Life Volatility Risk Free Interest Rate 2,250,000 $ 0.06 5.5 161.7 4.1 On August 24, 2022, the Company granted 730,000 43,456 Options Exercise Price Expected Life Volatility Risk Free Interest Rate 730,000 $ 0.06 5.5 177.9 3.2 On March 22, 2021, the Company issued a total of 2,000,000 We estimated the fair value of the options using the Black-Scholes option pricing model, which includes assumptions for expected dividends, expected share price volatility, risk-free interest rate, and expected life of the options. Our expected volatility assumption is based on our historical weekly closing price of our stock over a period equivalent to the expected remaining life of the options. The total estimated fair value of the options utilized the following assumptions: Share-based compensation assumptions Expected volatility 211 Expected life 3.4 Risk free interest rate 0.31 The calculations resulted in the total fair value of the options issued to be $ 190,202 47,551 128,389 A summary of the stock options as of December 31, 2022, and changes during the periods are presented below: Schedule of Stock Options Activity Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Balance at December 31, 2020 0 $0.00 0 $0 Exercised 0 0 0 0 Issued 2,000,000 0.09 4.2 0 Canceled 0 0 0 0 Balance at December 31, 2021 2,000,000 0.09 4.2 80,000 Exercised 0 0 0 0 Issued 2,980,000 0.06 10.0 0 Canceled 0 0 0 0 Balance at December 31, 2022 4,980,000 0.07 7.1 0 Options exercisable at December 31, 2022 4,480,000 0.07 7.6 0 Also, on March 22, 2021, the Company agreed to issue a total of 300,000 30,000

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6 – Commitments and Contingencies We are subject to various commitments and contingencies.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	Note 7 – Related Party Transactions Conflicts of Interests Magellan Gold Corporation (“Magellan”) is a company under common control. Mr. John Gibbs is a significant shareholder in both Athena and Magellan. Athena and Magellan are both involved in the business of acquisition and exploration of mineral resources. Silver Saddle Resources, LLC (“Silver Saddle”) is also a company under common control. Mr. Power and Mr. Gibbs are the owners and managing members of Silver Saddle. Athena and Silver Saddle are both involved in the business of acquisition and exploration of mineral resources. There exists no arrangement or understanding with respect to the resolution of future conflicts of interest. The existence of common ownership and common management could result in significantly different operating results or financial position from those that could have resulted had Athena, Magellan and Silver Saddle been autonomous. Management Fees The Company is subject to a month-to-month management agreement with Mr. Power requiring a monthly payment of $2,500 as consideration for the day-to-day management of Athena, $ 30,000 30,006 On January 1, 2021, the Company agreed to convert the $ 96,500 2,144,444 Note Payable During March 2022, the Company executed two promissory notes with John Gibbs for $ 50,000 25,000 1,181,250 75,000 234,675 In June 2022, the Company executed a promissory note with John Gibbs for $ 26,100 443,110 26,100 68,816 Sales of Common Stock On May 25, 2021, the Company sold 2,200,000 144,848 300,000 19,752 On January 15, 2021, the Company sold 250,000 7,500

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 8 – Income Taxes The Company is current on all its corporate tax filings. Tax year 2022 will be extended if not filed by its due date. Tax returns filed for the years 2018 through 2021 are open for examination from taxing authorities. Due to the enactment of the Tax Reform Act of 2018, the corporate tax rate for those tax years beginning with 2018 has been reduced to 21 6,755,942 Reconciliation of income taxes Years Ended December 31, 2022 2021 Expected federal income tax benefit at statutory rate $ 224,568 $ 216,354 State taxes 94,532 91,075 Change in valuation allowance (319,100 ) (307,429 ) Income tax benefit $ – $ – Our deferred tax assets as of December 31, 2022, and 2021 were as follows: Schedule of deferred tax Years Ended December 31, 2022 2021 Net operating loss $ 2,015,974 $ 1,696,874 Valuation allowance (2,015,974 ) (1,696,874 ) Deferred tax assets, net of valuation allowance $ – $ – Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. We have provided a valuation allowance of 100% of our net deferred tax asset due to the uncertainty of generating future profits that would allow us to realize our deferred tax assets. Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryover for Federal income tax reporting purposes may be subject to annual limitations. Should a change in ownership occur, use of the net operating loss carryover could be limited in future years.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 9 – Subsequent Events On January 16, 2023, the Company granted 250,000 stock options to a consultant. The options vest 50% immediately and 50% one year from issuance, exercisable at C$0.09 and expire in 5 years. On January 21, 2023, the Company executed a note payable to John Gibbs for $25,000 at 6% that is payable on demand.

Nature of Business and Summar_2

Nature of Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations Athena Gold Corporation (“we,” “our,” “us,” or “Athena”) is engaged in the acquisition and exploration of mineral resources. We were incorporated in Delaware on December 23, 2003 and began our mining operations in 2010. In December 2009, we formed and organized a wholly-owned subsidiary, Athena Minerals, Inc. (“Athena Minerals”) which owns and operates mining interests and property in California. On December 31, 2020 we sold the subsidiary to Mr. John Gibbs, a related party, in a non-cash exchange. The Company’s properties do not have any reserves. The Company plans to conduct exploration programs on these properties with the objective of ascertaining whether any of its properties contain economic concentrations of precious and base metals that are prospective for mining.
Basis of Presentation	Basis of Presentation We prepared these financial statements in accordance with accounting principles generally accepted in the United States (“GAAP”).
Foreign Currency Translation	Foreign Currency Translation The Company is exposed to currency risk on transactions and balances in currencies other than the functional currency. The Company has not entered any contracts to manage foreign exchange risk. The functional currency of the Company is the US dollar; therefore, the Company is exposed to currency risk from financial assets and liabilities denominated in Canadian dollars.
Recent Accounting Pronouncements	Recent Accounting Pronouncements We do not expect the adoption of recently issued accounting pronouncements to have a significant impact on our results of operations, financial position or cash flow.
Liquidity and Going Concern	Liquidity and Going Concern Our financial statements have been prepared on a going concern basis, which assumes that we will be able to meet our obligations and continue our operations during the next fiscal year. Asset realization values may be significantly different from carrying values as shown in our consolidated financial statements and do not give effect to adjustments that would be necessary to the carrying values of assets and liabilities should we be unable to continue as a going concern. At December 31, 2022, we had not yet achieved profitable operations and we have accumulated losses of approximately $11,700,000 since our inception. We expect to incur further losses in the development of our business, all of which raise substantial doubt about our ability to continue as a going concern. Our ability to continue as a going concern depends on our ability to generate future profits and/or to obtain the necessary financing to meet our obligations arising from normal business operations when they come due.
Cash	Cash We consider all amounts on deposit with financial institutions and highly liquid investments with an original maturity of three months or less to be cash equivalents.
Mineral Rights - Unproven	Mineral Rights - Unproven We have determined that our mining rights meet the definition of mineral rights, as defined by accounting standards, and are tangible assets. As a result, our direct costs to acquire or lease mineral rights are initially capitalized as tangible assets. Mineral rights include costs associated with: leasing or acquiring patented and unpatented mining claims; leasing mining rights including lease signature bonuses, lease rental payments and advance minimum royalty payments; and options to purchase or lease mineral properties. If we establish proven and probable reserves for a mineral property and establish that the mineral property can be economically developed, mineral rights will be amortized over the estimated useful life of the property following the commencement of commercial production or expensed if it is determined that the mineral property has no future economic value or if the property is sold or abandoned. For mineral rights in which proven and probable reserves have not yet been established, we assess the carrying values for impairment at the end of each reporting period and whenever events or changes in circumstances indicate that the carrying value may not be recoverable. The net carrying value of our mineral rights represents the fair value at the time the mineral rights were acquired less accumulated depletion and any impairment losses. Proven and probable reserves have not been established for mineral rights as of December 31, 2022.
Impairment of Long-lived Assets	Impairment of Long-lived Assets We continually monitor events and changes in circumstances that could indicate that our carrying amounts of long-lived assets, including mineral rights, may not be recoverable. When such events or changes in circumstances occur, we assess the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through their undiscounted expected future cash flows. If the future undiscounted cash flows are less than the carrying amount of these assets, we recognize an impairment loss based on the excess of the carrying amount over the fair value of the assets.
Exploration Costs	Exploration Costs Mineral exploration costs are expensed as incurred. When it has been determined that it is economically feasible to extract minerals and the permitting process has been initiated, exploration costs incurred to further delineate and develop the property are considered pre-commercial production costs and will be capitalized and included as mine development costs in our consolidated balance sheets.
Stock-Based Compensation	Stock-Based Compensation Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the consolidated financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). This ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. The estimated fair value of each stock option as of the date of grant was calculated using the Black-Scholes pricing model. The Company estimates the volatility of its common stock at the date of grant based on Company stock price history. The Company determines the expected life based on the simplified method given that its own historical share option exercise experience does not provide a reasonable basis for estimating expected term. The Company uses the risk-free interest rate on the implied yield currently available on U.S. Treasury issues with an equivalent remaining term approximately equal to the expected life of the award. The Company has never paid any cash dividends on its common stock and does not anticipate paying any cash dividends in the foreseeable future. The shares of common stock subject to the stock-based compensation plan shall consist of unissued shares, treasury shares or previously issued shares held by any subsidiary of the Company, and such number of shares of common stock are reserved for such purpose.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair value: Level 1 - Valuation based on quoted market prices in active markets for identical assets and liabilities. Level 2 - Valuation based on quoted market prices for similar assets and liabilities in active markets. Level 3 - Valuation based on unobservable inputs that are supported by little or no market activity, therefore requiring management’s best estimate of what market participants would use as fair value. The fair value of cash, receivables and accounts payable approximates their carrying values due to their short term to maturity. The warrant liabilities are measured using level 3 inputs (Note 4).
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method in accordance with ASC 740, “Income Taxes”. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial carrying amounts of existing assets and liabilities and their respective tax bases as well as operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance to the extent that the recoverability of the asset is unlikely to be recognized. The Company reports a liability, if any, for unrecognized tax benefits resulting from uncertain tax positions taken, or expected to be taken, in an income tax return. The Company has elected to classify interest and penalties related to unrecognized income tax benefits, if and when required, as part of income tax expense in the statement of operations. No
Net Loss per Common Share	Net Loss per Common Share The Company incurred net losses during the twelve months ended December 31, 2022, and 2021. At December 31, 2022 and 2021, potentially dilutive shares of common stock representing shares issuable on conversions of debt, options and warrants totaling 29,915,560 11,623,510

Common Stock and Warrants (Tabl

Common Stock and Warrants (Tables)	12 Months Ended
	Dec. 31, 2022
Offsetting Assets [Line Items]
Schedule of outstanding warrants	Schedule of outstanding warrants Warrants Issued Total Warrants issued 6,250,000 3,108,700 6,250,000 5,547,500 2,760,200 500,000 24,416,400 Broker warrants issued (1) 173,810 91,000 70,000 104,250 80,100 0 519,160 Issued date May 21 Sep 21 Apr 22 Aug 22 Sep 22 Oct 22 Expiration date May 24 May 24 Apr 25 Aug 24 Sep 24 Oct 24 Exercise price (Canadian $) $ 0.15 $ 0.15 $ 0.15 $ 0.12 $ 0.12 $ 0.12 Balance at December 31, 2020 0 0 0 0 0 0 0 Exercised 0 0 0 0 0 0 0 Issued 6,423,810 3,199,700 0 0 0 0 9,623,510 Expired 0 0 0 0 0 0 0 Balance at December 31, 2021 6,423,810 3,199,700 0 0 0 0 9,623,510 Exercised 0 0 0 0 0 0 0 Issued 0 0 6,320,000 5,651,750 2,840,300 500,000 15,312,050 Expired 0 0 0 0 0 0 0 Balance at December 31, 2022 6,423,810 3,199,700 6,320,000 5,651,750 2,840,300 500,000 24,935,560 (1) Broker warrants expire 24 months from issue date
Warrant Liability [Member]
Offsetting Assets [Line Items]
Schedule of assumptions used	Schedule of assumptions used Fair value assumptions – warrant liability: 8/12/22 12/31/22 Risk free interest rate 3.25 4.41 Expected term (years) 2.0 1.6 Expected volatility 132 128
Warrant Liability One [Member]
Offsetting Assets [Line Items]
Schedule of assumptions used	Schedule of assumptions used Fair value assumptions – warrant liability: 8/31/22 12/31/22 Risk free interest rate 3.45 4.41 Expected term (years) 2.0 1.7 Expected volatility 132 126
Warrant Liability Two [Member]
Offsetting Assets [Line Items]
Schedule of assumptions used	Schedule of assumptions used Fair value assumptions – warrant liability: 9/14/22 12/31/22 Risk free interest rate 3.78 4.41 Expected term (years) 2.0 1.7 Expected volatility 134 125
Warrant Liability Three [Member]
Offsetting Assets [Line Items]
Schedule of assumptions used	Schedule of assumptions used Fair value assumptions – warrant liability: 10/28/22 12/31/22 Risk free interest rate 4.41 4.41 Expected term (years) 2.0 1.8 Expected volatility 135 124
Warrant Liability Four [Member]
Offsetting Assets [Line Items]
Schedule of assumptions used	Schedule of assumptions used Fair value assumptions – warrant liability: 4/13/22 12/31/22 Risk free interest rate 2.57 4.41 Expected term (years) 3.0 2.3 Expected volatility 184 133
Warrant Liability Five [Member]
Offsetting Assets [Line Items]
Schedule of assumptions used	Schedule of assumptions used Fair value assumptions – warrant liability: 9/30/21 12/31/21 12/31/22 Risk free interest rate 0.53 0.97 4.41 Expected term (years) 2.7 2.4 1.4 Expected volatility 189 191 134
Warrant Liability Six [Member]
Offsetting Assets [Line Items]
Schedule of assumptions used	Schedule of assumptions used Fair value assumptions – warrant liability: 5/25/21 12/31/21 12/31/22 Risk free interest rate 0.30 0.97 4.41 Expected term (years) 3.0 2.4 1.4 Expected volatility 180 189 132

Share Based Compensation (Table

Share Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based compensation assumptions	Share-based compensation assumptions Options Exercise Price Expected Life Volatility Risk Free Interest Rate 2,250,000 $ 0.06 5.5 161.7 4.1 On August 24, 2022, the Company granted 730,000 43,456 Options Exercise Price Expected Life Volatility Risk Free Interest Rate 730,000 $ 0.06 5.5 177.9 3.2
Schedule of Stock Options Activity	Schedule of Stock Options Activity Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Balance at December 31, 2020 0 $0.00 0 $0 Exercised 0 0 0 0 Issued 2,000,000 0.09 4.2 0 Canceled 0 0 0 0 Balance at December 31, 2021 2,000,000 0.09 4.2 80,000 Exercised 0 0 0 0 Issued 2,980,000 0.06 10.0 0 Canceled 0 0 0 0 Balance at December 31, 2022 4,980,000 0.07 7.1 0 Options exercisable at December 31, 2022 4,480,000 0.07 7.6 0
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based compensation assumptions	Share-based compensation assumptions Expected volatility 211 Expected life 3.4 Risk free interest rate 0.31

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Reconciliation of income taxes	Reconciliation of income taxes Years Ended December 31, 2022 2021 Expected federal income tax benefit at statutory rate $ 224,568 $ 216,354 State taxes 94,532 91,075 Change in valuation allowance (319,100 ) (307,429 ) Income tax benefit $ – $ –
Schedule of deferred tax	Schedule of deferred tax Years Ended December 31, 2022 2021 Net operating loss $ 2,015,974 $ 1,696,874 Valuation allowance (2,015,974 ) (1,696,874 ) Deferred tax assets, net of valuation allowance $ – $ –

Nature of Business and Summar_3

Nature of Business and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Uncertain income tax positions	$ 0	$ 0
Antidilutive shares	29,915,560	11,623,510

Mineral Rights - Excelsior Sp_2

Mineral Rights - Excelsior Springs (Details Narrative) - USD ($)	Jun. 09, 2022	Dec. 31, 2021	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Shares issued for acquisition, value	$ 35,000
Stock Issued During Period, Shares, Acquisitions	500,000
Notes Payable		$ 0	$ 106,210
Nubian Resources [Member]
Restructuring Cost and Reserve [Line Items]
Shares issued for acquisition, value		$ 5,850,000
Stock Issued During Period, Shares, Acquisitions		45,000,000
Fortunatus And Prout Lode Mining [Member]
Restructuring Cost and Reserve [Line Items]
Shares issued for acquisition, value	$ 35,000
Stock Issued During Period, Shares, Acquisitions	500,000
Business Combination, Consideration Transferred	$ 185,000
Payments to Acquire Businesses, Gross	25,000
Business Combination, Consideration Transferred, Other	$ 125,000
Notes Payable			$ 100,000

Convertible Note Payable (Detai

Convertible Note Payable (Details Narrative) - USD ($)				9 Months Ended	12 Months Ended
	Dec. 03, 2021	Nov. 30, 2021	Apr. 24, 2020	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Apr. 01, 2015
Debt Instrument [Line Items]
Debt discount amortized to interest expense				$ 7,324	$ 0	$ 7,324
Clifford Neuman [Member] | Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Debt face amount							$ 51,270
Debt stated interest rate							6%
Beneficial conversion feature			$ 21,973
Debt Conversion, Converted Instrument, Amount		$ 51,270
Debt Instrument, Convertible, Conversion Price		$ 0.021
Debt Conversion, Converted Instrument, Shares Issued	2,441,476
Accrued interest converted, shares issued	1,026,204
Accrued interest converted, amount converted	$ 21,550				$ 0

Common Stock and Warrants (Deta

Common Stock and Warrants (Details - Fair value assumptions)		1 Months Ended	12 Months Ended
	Aug. 12, 2022	Aug. 31, 2022	Dec. 31, 2022
Class of Stock [Line Items]
Risk free interest rate			4.10%
Expected term (years)			5 years 6 months
Expected volatility			161.70%
Warrant Liability [Member]
Class of Stock [Line Items]
Risk free interest rate	3.25%		4.41%
Expected term (years)	2 years		1 year 7 months 6 days
Expected volatility	132%		128%
Warrant Liability 1 [Member]
Class of Stock [Line Items]
Risk free interest rate		3.45%	4.41%
Expected term (years)		2 years	1 year 8 months 12 days
Expected volatility		132%	126%

Common Stock and Warrants (De_2

Common Stock and Warrants (Details - Fair value assumptions - warrant liability)			1 Months Ended		9 Months Ended	12 Months Ended
	Sep. 14, 2022	Apr. 13, 2022	Oct. 28, 2022	May 25, 2021	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Risk free interest rate						4.10%
Expected term (years)						5 years 6 months
Expected volatility						161.70%
Warrant Liability 2 [Member]
Class of Stock [Line Items]
Risk free interest rate	3.78%					4.41%
Expected term (years)	2 years					1 year 8 months 12 days
Expected volatility	134%					125%
Warrant Liability 3 [Member]
Class of Stock [Line Items]
Risk free interest rate			4.41%			4.41%
Expected term (years)			2 years			1 year 9 months 18 days
Expected volatility			135%			124%
Warrant Liability 4 [Member]
Class of Stock [Line Items]
Risk free interest rate		2.57%				4.41%
Expected term (years)		3 years				2 years 3 months 18 days
Expected volatility		184%				133%
Warrant Liability 5 [Member]
Class of Stock [Line Items]
Risk free interest rate					0.53%	4.41%	0.97%
Expected term (years)					2 years 8 months 12 days	1 year 4 months 24 days	2 years 4 months 24 days
Expected volatility					189%	134%	191%
Warrant Liability 6 [Member]
Class of Stock [Line Items]
Risk free interest rate				0.30%		4.41%	0.97%
Expected term (years)				3 years		1 year 4 months 24 days	2 years 4 months 24 days
Expected volatility				180%		132%	189%

Common Stock and Warrants (De_3

Common Stock and Warrants (Details - Outstanding Warrants) - $ / shares		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants issued		24,416,400
Broker warrants issued	[1]	519,160
Warrant outstanding at beginning, balance		9,623,510	0
Exercised		0	0
Issued		15,312,050	9,623,510
Expired		0	0
Warrant outstanding at ending, balance		24,935,560	9,623,510
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding at beginning, balance		6,423,810	0
Exercised		0	0
Issued		0	6,423,810
Expired		0	0
Warrant outstanding at ending, balance		6,423,810	6,423,810
Warrant 1 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding at beginning, balance		3,199,700	0
Exercised		0	0
Issued		0	3,199,700
Expired		0	0
Warrant outstanding at ending, balance		3,199,700	3,199,700
Warrant 2 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding at beginning, balance		0	0
Exercised		0	0
Issued		6,320,000	0
Expired		0	0
Warrant outstanding at ending, balance		6,320,000	0
Warrant 3 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding at beginning, balance		0	0
Exercised		0	0
Issued		5,651,750	0
Expired		0	0
Warrant outstanding at ending, balance		5,651,750	0
Warrant 4 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding at beginning, balance		0	0
Exercised		0	0
Issued		2,840,300	0
Expired		0	0
Warrant outstanding at ending, balance		2,840,300	0
Warrant 5 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant outstanding at beginning, balance		0	0
Exercised		0	0
Issued		500,000	0
Expired		0	0
Warrant outstanding at ending, balance		500,000	0
Warrant Issued [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants issued		6,250,000
Broker warrants issued	[1]	173,810
Issued date		May 21
Expiration date		May 24
Exercise price		$ 0.15
Warrant Issued 1 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants issued		3,108,700
Broker warrants issued	[1]	91,000
Issued date		Sep 21
Expiration date		May 24
Exercise price		$ 0.15
Warrant Issued 2 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants issued		6,250,000
Broker warrants issued	[1]	70,000
Issued date		Apr 22
Expiration date		Apr 25
Exercise price		$ 0.15
Warrant Issued 3 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants issued		5,547,500
Broker warrants issued	[1]	104,250
Issued date		Aug 22
Expiration date		Aug 24
Exercise price		$ 0.12
Warrant Issued 4 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants issued		2,760,200
Broker warrants issued	[1]	80,100
Issued date		Sep 22
Expiration date		Sep 24
Exercise price		$ 0.12
Warrant Issued 5 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants issued		500,000
Broker warrants issued	[1]	0
Issued date		Oct 22
Expiration date		Oct 24
Exercise price		$ 0.12
[1]Broker warrants expire 24 months from issue date

Common Stock and Warrants (De_4

Common Stock and Warrants (Details Narrative)

1 Months Ended

3 Months Ended

12 Months Ended

Jun. 09, 2022 USD ($) shares

May 25, 2021 USD ($) shares

Sep. 30, 2022 USD ($) shares

Jun. 30, 2022 USD ($)

Apr. 30, 2022 USD ($) shares

Mar. 31, 2022 USD ($)

Sep. 30, 2021 USD ($) shares

Oct. 31, 2022 CAD ($) shares

Mar. 31, 2021 USD ($) shares

Dec. 31, 2022 USD ($) $ / shares shares

Dec. 31, 2022 CAD ($) shares

Dec. 31, 2021 USD ($) shares

Oct. 28, 2022 USD ($) shares

Sep. 14, 2022 USD ($) shares

Aug. 31, 2022 USD ($) shares

Aug. 12, 2022 USD ($) shares

Dec. 31, 2020 shares

Class of Stock [Line Items]

Broker warrants issued | shares

[1]

519,160

519,160

Stock Issued During Period, Value, Acquisitions

$ 35,000

Stock Issued During Period, Shares, Acquisitions | shares

500,000

Class of Warrant or Right, Outstanding | shares

24,935,560

9,623,510

0

Power [Member]

Class of Stock [Line Items]

Debt Conversion, Shares Issued | shares

2,144,444

2,144,444

Debt Conversion, amount

$ 96,500

Share price | $ / shares

$ 0.045

Fortunatus And Prout Lode Mining [Member]

Class of Stock [Line Items]

Notes Issued

$ 125,000

Purchase acquisition

185,000

Repayments of Long-Term Loans from Vendors

25,000

Stock Issued During Period, Value, Acquisitions

$ 35,000

Stock Issued During Period, Shares, Acquisitions | shares

500,000

Six Individuals [Member] | Private Placements [Member]

Class of Stock [Line Items]

Stock issued new, shares | shares

5,000,000

Proceeds from Issuance or Sale of Equity

$ 150,000

Aug Sept Oct 2022 Private Placement [Member]

Class of Stock [Line Items]

Payment of Financing and Stock Issuance Costs

$ 14,748

Aug Sept Oct 2022 Private Placement [Member] | Common Stock And One Warrant Unit [Member]

Class of Stock [Line Items]

Stock issued new, shares | shares

8,807,700

Aug Sept Oct 2022 Private Placement [Member] | Broker Warrants [Member]

Class of Stock [Line Items]

Broker warrants issued | shares

184,350

Placement Sep 2022 [Member] | Common Stock And One Warrant Unit [Member]

Class of Stock [Line Items]

Proceeds from Issuance or Sale of Equity

$ 689,868

Mineral Property Payment [Member] | John Gibbs [Member]

Class of Stock [Line Items]

Notes Issued

$ 26,100

Debt Conversion, Shares Issued | shares

443,110

Debt Conversion, amount

$ 26,100

Debt Conversion, Converted Interest, Amount

$ 463

Placement Aug 2022 [Member] | Warrants [Member] | Tranche 1 [Member]

Class of Stock [Line Items]

Warrant liability

$ 134,067

$ 129,812

[custom:WarrantIssued-0] | shares

3,247,500

Loss on revaluation of warrant liability

4,255

Placement Aug 2022 [Member] | Warrants [Member] | Tranche 2 [Member]

Class of Stock [Line Items]

Warrant liability

95,351

$ 139,255

[custom:WarrantIssued-0] | shares

2,300,000

Fair Value Adjustment of Warrants

43,904

Placement Aug 2022 [Member] | Warrants [Member] | Tranche 3 [Member]

Class of Stock [Line Items]

Warrant liability

115,000

$ 100,656

[custom:WarrantIssued-0] | shares

2,760,200

Loss on revaluation of warrant liability

14,344

Placement Aug 2022 [Member] | Warrants [Member] | Tranche 4 [Member]

Class of Stock [Line Items]

Warrant liability

21,266

$ 18,630

[custom:WarrantIssued-0] | shares

500,000

Loss on revaluation of warrant liability

2,636

April 2022 Private Placement [Member]

Class of Stock [Line Items]

Proceeds from Issuance or Sale of Equity

$ 394,082

April 2022 Private Placement [Member] | Gibbs Note 1 [Member]

Class of Stock [Line Items]

Notes Issued

$ 50,000

April 2022 Private Placement [Member] | Gibbs Note 2 [Member]

Class of Stock [Line Items]

Notes Issued

$ 25,000

April 2022 Private Placement [Member] | Gibbs Notes 1 And 2 [Member]

Class of Stock [Line Items]

Debt Conversion, Shares Issued | shares

1,181,250

Debt Conversion, amount

$ 75,000

April 2022 Private Placement [Member] | Common Stock And One Warrant Unit [Member]

Class of Stock [Line Items]

Stock issued new, shares | shares

6,250,000

April 2022 Private Placement [Member] | Broker Warrants [Member]

Class of Stock [Line Items]

Broker warrants issued | shares

70,000

April 2022 Private Placement [Member] | Warrants [Member]

Class of Stock [Line Items]

Warrant liability

$ 203,838

293,698

Loss on revaluation of warrant liability

89,860

Private Placement [Member]

Class of Stock [Line Items]

Stock issued new, shares | shares

14,358,700

Proceeds from Issuance of Common Stock

$ 742,375

September 2021 Private Placement [Member]

Class of Stock [Line Items]

Proceeds from Issuance or Sale of Equity

$ 190,552

September 2021 Private Placement [Member] | Common Stock And One Warrant Unit [Member]

Class of Stock [Line Items]

Stock issued new, shares | shares

3,108,700

September 2021 Private Placement [Member] | Broker Warrants [Member]

Class of Stock [Line Items]

Broker warrants issued | shares

91,000

Placement Sept 2021 [Member] | Warrants 5 [Member]

Class of Stock [Line Items]

Warrant liability

115,122

341,145

Fair Value Adjustment of Warrants

226,023

May 2021 Private Placement [Member]

Class of Stock [Line Items]

Proceeds from Issuance or Sale of Equity

$ 401,823

May 2021 Private Placement [Member] | Common Stock And One Warrant Unit [Member]

Class of Stock [Line Items]

Stock issued new, shares | shares

6,250,000

May 2021 Private Placement [Member] | Broker Warrants [Member]

Class of Stock [Line Items]

Broker warrants issued | shares

173,810

Placement May 2021 [Member] | Warrants 6 [Member] | Private Placement [Member]

Class of Stock [Line Items]

Warrant liability

225,316

$ 683,063

Fair Value Adjustment of Warrants

$ 457,747

[1]Broker warrants expire 24 months from issue date

Share-based compensation (Detai

Share-based compensation (Details - Assumptions) - $ / shares		12 Months Ended
	Mar. 22, 2021	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option		2,250,000
Exercise Price		$ 0.06
Expected life		5 years 6 months
Expected volatility		161.70%
Risk free interest rate		4.10%
Non Statutory Stock Options [Member] | Four Individuals [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected life	3 years 4 months 24 days
Expected volatility	211%
Risk free interest rate	0.31%
Stock Option Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option		730,000
Exercise Price		$ 0.06
Expected life		5 years 6 months
Expected volatility		177.90%
Risk free interest rate		3.20%

Share Based Compensation (Detai

Share Based Compensation (Details - Stock option) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock option exercised	0	0
Outstanding at ending	2,250,000
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Outstanding at beginning	2,000,000	0
Weighted average exercise price outstanding at beginning	$ 0.09	$ 0
Aggregate intrinsic value option exercisable	$ 0	$ 80,000	$ 0
Stock option exercised	0	0
Weighted average exercise price Exercised	$ 0	$ 0
Stock option Issued	2,980,000	2,000,000
Weighted average exercise price Issued	$ 0.06	$ 0.09
Weighted average remaining contractual life years Issued	10 years		4 years 2 months 12 days
Stock option Canceled	0	0
Weighted average exercise price Canceled		$ 0
Weighted average remaining contractual life years	7 years 1 month 6 days	4 years 2 months 12 days
Outstanding at ending	4,980,000	2,000,000	0
Weighted average exercise price outstanding at ending	$ 0.07	$ 0.09	$ 0
Option Exercisable at ending	4,480,000
Weighted average exercise price option exercisable	$ 0.07
Weighted average remaining contractual life years Exercisable	7 years 7 months 6 days

Share Based Compensation (Det_2

Share Based Compensation (Details Narrative) - USD ($)			1 Months Ended		12 Months Ended
	Oct. 12, 2022	Mar. 22, 2021	Aug. 24, 2022	Mar. 22, 2021	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Payment Arrangement, Noncash Expense					$ 197,116	$ 158,389
Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross			730,000
Fair value of options granted			$ 43,456
Five Individuals [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	2,250,000
Fair value of options granted	$ 106,109
Four Individuals [Member] | Non Statutory Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross		2,000,000
Fair value of options granted		$ 190,202		$ 190,202
Share-Based Payment Arrangement, Noncash Expense					$ 47,551	$ 128,389
Independent Technical Consultant [Member] | Restricted Stock Units [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Payment Arrangement, Noncash Expense				$ 30,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period				300,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative)				1 Months Ended						12 Months Ended
	May 25, 2021 USD ($) shares	Jan. 15, 2021 USD ($) shares	Jan. 02, 2021 USD ($) shares	Sep. 30, 2022 USD ($) shares	Sep. 30, 2022 CAD ($) shares	Jun. 30, 2022 USD ($)	Apr. 30, 2022 USD ($) shares	Apr. 30, 2022 CAD ($) shares	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($) shares
Gibbs Private Placement [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, New Issues | shares	2,200,000	250,000
Proceeds from Issuance or Sale of Equity	$ 144,848	$ 7,500
Power Private Placement [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, New Issues | shares	300,000
Proceeds from Issuance or Sale of Equity	$ 19,752
April 2022 Private Placement [Member]
Related Party Transaction [Line Items]
Proceeds from Issuance or Sale of Equity							$ 394,082
April 2022 Private Placement [Member] | Gibbs Note 1 [Member]
Related Party Transaction [Line Items]
Notes Issued									$ 50,000
April 2022 Private Placement [Member] | Gibbs Note 2 [Member]
Related Party Transaction [Line Items]
Notes Issued									$ 25,000
April 2022 Private Placement [Member] | Gibbs Notes 1 And 2 [Member]
Related Party Transaction [Line Items]
Debt Conversion, Converted Instrument, Amount							$ 75,000
Debt Conversion, Converted Instrument, Shares Issued | shares							1,181,250	1,181,250
[custom:ProceedsFromConversionOfDebt]								$ 234,675
Mineral Property Escrow [Member] | Gibbs Note [Member]
Related Party Transaction [Line Items]
Debt Conversion, Converted Instrument, Amount				$ 26,100
Debt Conversion, Converted Instrument, Shares Issued | shares				443,110	443,110
Notes Issued						$ 26,100
[custom:ProceedsFromConversionOfDebt]					$ 68,816
Power Management Fees [Member]
Related Party Transaction [Line Items]
Debt Conversion, Converted Instrument, Amount			$ 96,500
Debt Conversion, Converted Instrument, Shares Issued | shares			2,144,444
Power [Member]
Related Party Transaction [Line Items]
Professional and Contract Services Expense										$ 30,000
[custom:DueToRelatedPartiesCurrentAndNoncurrent1-0]										30,006
Debt Conversion, Converted Instrument, Amount										$ 96,500
Debt Conversion, Converted Instrument, Shares Issued | shares										2,144,444

Income Taxes (Details - Income

Income Taxes (Details - Income tax reconciliation)	12 Months Ended
	Dec. 31, 2021 USD ($)
Income Tax Disclosure [Abstract]
Expected federal income tax benefit at statutory rate	$ 216,354
State taxes	91,075
Change in valuation allowance	(307,429)
Income tax benefit	$ 0

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2022 USD ($)
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Percent	21%
Operating Loss Carryforwards	$ 6,755,942