American Clean Resources (ACRG) 10-Q 14 Nov 13 2013 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 14, 2013
Document Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Trading Symbol	'SDGR	'
Entity Registrant Name	'Standard Gold Holdings, Inc.	'
Entity Central Index Key	'0000773717	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	90,762,412

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current assets:	'	'
Cash	$2,441	$94
Prepaid expenses	13,897	8,897
Total current assets	16,338	8,991
Shea Mining and Milling Assets	35,159,427	35,159,427
Machinery & Equipment	21,000	0
Total Fixed Assets	35,180,427	35,159,427
Total Assets	35,196,765	35,168,418
Current liabilities:	'	'
Short-term notes payable	2,701,826	2,160,284
Convertible notes payable	300,000	2,118,427
Due to Wits Basin Precious Minerals Inc	16,616	16,616
Accounts payable	900,237	611,356
Due to Shea Mining and Milling	225,000	225,000
Accrued interest	571,956	497,984
Accrued expenses	1,484,960	1,730,927
Total current liabilities	6,200,595	7,360,594
Preferred stock, $.001 par value, 50,000,000 shares authorized: 10,000,000 and 10,000,000 shares issued and outstanding at September 30, 2013 and December 31, 2012, respectively	10,000,000	10,000,000
Shareholders’ equity:	'	'
Common stock, $.001 par value, 500,000,000 shares authorized: 62,223,166 and 54,318,756 shares issued and outstanding at September 30, 2013 and December 31, 2012, respectively	62,223	54,318
Additional paid-in capital	49,814,464	45,831,321
Accumulated deficit during exploration stage	-30,880,517	-28,077,815
Total shareholders’ equity	18,996,170	17,807,824
Total Liabilities and Shareholders’ Equity	$35,196,765	$35,168,418

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	10,000,000	10,000,000
Preferred stock, shares outstanding	10,000,000	10,000,000
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	62,223,166	54,318,756
Common stock, shares outstanding	62,223,166	54,318,756

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended		108 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Revenues	$0	$0	$0	$0	$0
Operating expenses:	'	'	'	'	'
General and administrative	600,672	234,671	1,277,441	1,079,444	15,992,171
Exploration expenses	0	0	0	0	5,876,922
Depreciation and amortization	0	0	0	0	331,361
Loss on disposal of assets	0	0	0	0	53,287
Total operating expenses	600,672	234,671	1,277,441	1,079,444	22,253,741
Loss from operations	-600,672	-234,671	-1,277,441	-1,079,444	-22,253,741
Other income (expense):	'	'	'	'	'
Other income	1,587	8,993	4,232	8,993	15,974
Interest expense	-93,738	-161,838	-319,220	-652,219	-7,078,781
Loss on conversion of debt	-1,143,229	0	-1,164,262	0	-1,164,262
Foreign currency loss	0	0	0	0	-353,695
Stock warrant expense for employee	-46,011	0	-46,011	0	-46,011
Total other income (expense)	-1,281,391	-152,845	-1,525,261	-643,226	-8,626,775
Loss from operations before income taxes	-1,882,063	-387,516	-2,802,702	-1,722,670	-30,880,516
Income tax provision	0	0	0	0	0
Net loss	($1,882,063)	($387,516)	($2,802,702)	($1,722,670)	($30,880,516)
Basic and diluted net loss per common share	($0.03)	($0.01)	($0.05)	($0.04)	'
Basic and diluted weighted average common shares outstanding	59,184,597	45,592,669	56,838,409	44,471,269	'

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement of Stockholders' Equity (USD $)	Total	Common stock	Additional paid-in capital	Accumulated deficit
Balance at Dec. 31, 2012	$17,807,824	$54,318	$45,831,321	($28,077,815)
Balance (in shares) at Dec. 31, 2012	'	54,318,756	'	'
Stock issued for conversion of convertible debt (in shares)	'	87,562	'	'
Stock issued for conversion of convertible debt	43,781	88	43,693	0
Stock issued for settlement of notes payable (in shares)	'	1,000,000	'	'
Stock issued for settlement of notes payable	193,000	1,000	192,000	0
Stock issued for the settlement of accrued liabilities (in shares)	'	2,500,000	'	'
Stock issued for the settlement of accrued liabilities	849,500	2,500	847,000	0
Warrants issued for employee compensation (in shares)	'	0	'	'
Warrants issued for employee compensation	46,011	0	46,011	0
Stock and warrants issued upon settlement of convertible debt (in shares)	'	3,916,848	'	'
Stock and warrants issued upon settlement of convertible debt	2,854,756	3,917	2,850,839	0
Stock issued for the exercise of warrants (in shares)	'	400,000	'	'
Stock issued for the exercise of warrants	4,000	400	3,600	0
Net loss	-2,802,702	0	0	-2,802,702
Balance at Sep. 30, 2013	$18,996,170	$62,223	$49,814,464	($30,880,517)
Balance (in shares) at Sep. 30, 2013	'	62,223,166	'	'

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended		108 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
OPERATING ACTIVITIES:	'	'	'
Net loss	($2,802,702)	($1,722,670)	($30,880,516)
Adjustments to reconcile net loss to cash flows used in operating activities:	'	'	'
Expenses incurred due to modification of warrants	0	54,226	54,226
Depreciation and amortization	0	0	331,361
Amortization of imputed interest and original issue discounts on debt	0	277,410	3,208,994
Amortization of prepaid consulting fees related to issuance of common stock and warrants	0	0	491,000
Amortization of debt issuance costs	0	275	29,239
Compensation expense related to issuance of common stock and stock option grants	0	265,000	8,202,000
Issuance of common stock for extension of maturity date	0	0	500,000
Loss on foreign currency	0	0	353,695
Issuance of common stock for expenses	0	0	2,118,400
Loss on disposal of miscellaneous assets	0	0	53,287
Issuance of equity securities by Wits Basin for exploration expenses	0	0	334,950
Debt incurred for exploration expenses	0	0	75,000
Loss on settlement of debt	1,164,262	0	1,164,262
Expense incurred due to issuance of warrants attendant to conversion of convertible notes	46,011	0	46,011
Changes in operating assets and liabilities:	'	'	'
Prepaid expenses	-5,000	7,838	-13,897
Accounts payable	288,882	7,214	820,238
Accrued expenses and other	786,352	763,073	4,860,640
Net cash used in operating activities	-522,195	-347,634	-8,251,111
INVESTING ACTIVITIES:	'	'	'
Purchases of Shea Mining and Milling assets	0	0	-1,020,427
Purchases of equipment	-21,000	0	-206,215
Net cash used in investing activities	-21,000	0	-1,226,642
FINANCING ACTIVITIES:	'	'	'
Payments on long-term debt	0	0	-491,106
Payments from (advances to) Wits Basin	0	0	5,314,251
Cash proceeds from issuance of common stock, warrants and exercise of stock options, net	4,000	0	1,177,694
Cash proceeds from short-term debt	541,542	353,577	3,518,619
Debt issuance costs	0	0	-39,264
Net cash provided by financing activities	545,542	353,577	9,480,194
Increase in cash and cash equivalents	2,347	5,943	2,441
Cash and cash equivalents, beginning of period	94	620	0
Cash and cash equivalents, end of period	2,441	6,563	2,441
Supplemental cash flow information:	'	'	'
Cash paid for interest	0	0	267,466
Cash paid for income taxes	0	0	0
Disclosure of non-cash investing and financing activities:	'	'	'
Conversion of accrued expenses	467,150	0	467,150
Conversion of convertible debt and interest	2,063,657	0	2,063,657
Issuance of common stock in lieu of payment on debt	713,117	0	1,463,117
Accrued expenses converted into notes payable	245,967	0	783,224
Short-term notes payable and accrued interest converted into convertible promissory notes	0	0	138,939
Convertible promissory notes and accrued interest converted into common stock	2,063,657	0	2,573,657
Common stock issued in lieu of accrued expenses	0	0	32,500
Additional Paid-in Capital	'	'	'
OPERATING ACTIVITIES:	'	'	'
Net loss	0	'	'
Butter Hunter Mine	'	'	'
Disclosure of non-cash investing and financing activities:	'	'	'
Long-term debt incurred for the purchase of Bates-Hunter Mine	0	0	6,156,251
Advances from Wits Basin incurred for the purchase of Bates-Hunter Mine	0	0	815,298
Accrued expenses incurred in connection with the purchase of Bates-Hunter Mine	0	0	307,500
Notes Payable	'	'	'
Disclosure of non-cash investing and financing activities:	'	'	'
Conversion of notes payable	245,967	0	245,967
Pure Path	'	'	'
Disclosure of non-cash investing and financing activities:	'	'	'
Debt Conversion Converted Instrument	0	0	532,867
Expense paid on behalf of Company by Pure Path through increase in short-term loan facility	0	0	184,202
Shea	'	'	'
Disclosure of non-cash investing and financing activities:	'	'	'
Debt Conversion Converted Instrument	0	0	140,000
Wits Basin Precious Minerals Inc	'	'	'
Disclosure of non-cash investing and financing activities:	'	'	'
Offset to advances from Wits Basin for Common stock purchase	0	0	-10
Wits Basin Precious Minerals Inc | Additional Paid-in Capital	'	'	'
Disclosure of non-cash investing and financing activities:	'	'	'
Debt Conversion Converted Instrument	0	0	3,867,872
Wits Basin Precious Minerals Inc | Long-term Note Payable	'	'	'
Disclosure of non-cash investing and financing activities:	'	'	'
Debt Conversion Converted Instrument	$0	$0	$2,500,000

OVERVIEW

OVERVIEW	9 Months Ended
	Sep. 30, 2013
Nature Of Business [Abstract]	'
OVERVIEW	'
	NOTE 1 - OVERVIEW
	Standard Gold Holdings, Inc. (“we,” “us,” “our,” “Standard Gold” or the “Company”) is an exploration stage company with offices in Gadsden, Alabama.
	Standard Gold Holdings, Inc. (formerly known as Standard Gold, Inc.) was incorporated in the State of Colorado on July 10, 1985, as a blind pool or blank check company, and was re-domiciled from Colorado to Nevada in March 2013. We determined that, due to a lack of connection to Colorado, it was in the best interest of the Company to move its domicile to Nevada.
	On September 29, 2009, we completed a share exchange agreement with Hunter Bates Mining Corporation, a Minnesota corporation formed in April 2008 (“Hunter Bates”) and certain of its shareholders, in which Hunter Bates’ shareholders exchanged all of their capital securities into similar capital securities of ours (the “Hunter Bates Share Exchange”) and we adopted the business model of Hunter Bates of minerals exploration and mining. Accordingly, the Hunter Bates Share Exchange represented a change in control and Hunter Bates became a wholly owned subsidiary of Standard Gold.
	Prior to September 29, 2009, Wits Basin Precious Minerals Inc., a Minnesota corporation and public reporting company quoted on the Pink Sheets under the symbol “WITM” (“Wits Basin”) was the majority shareholder of Hunter Bates. Hunter Bates acquired the prior producing gold mine properties (consisting of land, buildings, equipment, mining claims and permits) located in Central City, Colorado, known as the “Bates-Hunter Mine.” Since August 2008, no exploration activities had been conducted at the Bates-Hunter Mine due to funding. As part of the Shea Exchange Agreement (described below), we had the right, at our option, at any time prior to June 13, 2011, to transfer our entire interest in our subsidiary, Hunter Bates, which included the Hunter-Bates Mine and all related obligations and liabilities back to Wits Basin. On April 29, 2011, the Company’s management exercised its right to transfer our entire ownership interest in Hunter Bates.
	On March 15, 2011, we closed a series of transactions, whereby we acquired certain assets of Shea Mining & Milling, LLC (“Shea Mining”), which assets include land, buildings, a dormant milling facility, abandoned milling equipment, water permits, mine tailings, mine dumps and the assignment of a note payable, a lease and a contract agreement with permits (the “Shea Exchange Agreement”). We completed the Shea Exchange Agreement to acquire the Shea Mining assets and develop a toll milling services business of precious minerals. Toll milling is a process whereby mined material is crushed and ground into fine particles to ease the extraction of any precious minerals contained therein, such as gold, silver, lead, zinc and copper, and rare earth metals. Custom milling and refining can include many different processes to extract precious metals from carbon or concentrates. These toll-processing services also distill, dry, mix, or mill chemicals and bulk materials on a contractual basis and provide a chemical production outsourcing option for industrial companies, which lack the expertise, capacity, or regulatory permits for in-house production.
	We have had initial discussions with the Nevada Department of Natural Resources (“NDEP”) regarding application for the permits necessary to conduct custom permitted processing toll milling activities and construction of the required additional buildings to commence operations. Before formal application for the permits, NDEP suggested that we take the following actions: (i) retain a Nevada Certified Environmental Manager (“CEM”) to perform a site characterization on the tailings and test for the potential release of pollutants, (ii) perform site characterizations on “once through” and “twice through” tailings and test for potential release of pollutants and acid generation potential, (iii) perform Meteoric Profile II water testing on ground water directly below the mill as well as surrounding wells located off site, and (iv) determine baseline values of water contamination using the Meteoric Profile II results. NDEP requested that the Company delay any new construction planned for “metal extraction” until after the permits are in place. We have also hired Allstate-Nevada Environmental Management, Inc. (“Allstate”), to assist us with obtaining an NDEP Water Pollution Control Permit (“WPCP”) and to help us fulfill all the requirements of NDEP including the site characterization and Meteoric Profile II analysis, as well as advise on the overall site cleanup and assisting with any other NDEP requirements.
	During the second quarter, anticipated submittal dates for the NDEP application were delayed due to the NDEP’s request for additional documentation regarding the land. We have requested several drilling companies provide us with a bid on drilling the monitoring wells and moving the point of diversion on the fresh water well per our NDEP permit. As of August 1, 2013, the Company received its leased heavy equipment, which will be used to begin cleanup of the site to prepare it for the new construction expected to start in the first quarter of 2014.
	In March 2013, we completed surveys and testing of the Tonopah property required for the application of our required permits. After completion of the survey, it was determined the property is 1186 acres. We retained Advanced Surveying & Professional Services as our Professional Land Surveyor (“PLS”) on February 5, 2013. The scope of work our PLS completed includes: (i) setting a total of Nineteen (19) permanent monuments at angle points along lines, (ii) setting Eight (8) permanent monuments locating US Hwy 95, (iii) recording a professional map indicating longitude and latitude for all corners, and (iv) providing a digital map accessible in AutoCad software.
	On August 28, 2013, the Company filed a WPCP application with the NDEP with the help of Allstate. NDEP’s review of the WPCP application may take up to 225 days, which is the maximum period of review by law. While the new application review period is limited to 180 days, NDEP is permitted to extend the process for up to 45 days if a public hearing is required or additional time for scheduling is needed. The WPCP must be approved prior to commencing the planned construction of a 15,000 square foot processing plant in Tonopah, Nevada. We are still in the technical review stage of our WPCP. While the Company awaits approval, we are preparing for construction of our processing facility which includes working with contractors that will be building the new 15,000 square foot processing plant, cleaning and preparing the property, and refurbishing a trailer that will act as our construction office.
	Upon funding, our business plan is to purchase equipment and build out a facility to serve as a custom permitted processing toll milling facility (which includes an analytical lab and hydrometallurgical recovery plant) located in Tonopah, Nevada (“Tonopah”) and potentially conduct National Instrument 43-101 studies at Tonopah and Manhattan, Nevada (“Manhattan”). One or both of these facilities, if completed, would also serve as a custom permitted processing toll milling facility for any future mining properties we could develop or form a joint venture with.
	The Company’s website is: www.standardgoldmilling.com.
	Issuer Tender Offer
	The Company filed a Tender Offer Statement on Schedule TO on July 2, 2013. The Company filed several amendments to the Schedule TO: an amendment was filed on July 8, 2013 to extend the expiration date from 11:59 P.M. (Eastern time) on July 25, 2013 to 11:59 P.M. (Eastern time) on July 30, 2013 and revised the Election to Participate; on July 16, 2013 the Company filed an amendment to change the exercise price of the new warrants from $0.25 for the first 60 days following the tender offer and $0.50 thereafter to $0.25 for the first 180 days following the tender offer and $0.50 thereafter; on July 30, 2013 the Company filed an amendment to extend the expiration date from 11:59 P.M. (Eastern time) on July 30, 2013 to 11:59 P.M. (Eastern time) on August 2, 2013; and on July 31, 2013 the Company filed an amendment to incorporate the press release announcing the extension of the expiration date to 11:59 P.M. (Eastern time) on August 2, 2013.
	The final terms of the Tender Offer included the Company offering to exchange certain of its outstanding unsecured convertible promissory notes issued between January 2, 2011 and November 2, 2011 (the “Original Notes” or “Eligible Notes”) and accompanying warrants to purchase common stock (the “Original Warrants” or “Eligible Warrants”) for the issuance of restricted common stock for the settlement of the balance of the note (principal and interest as of: June 30, 2013) at $.50/share and the issuance of new warrants to purchase common stock (the “New Warrants”) equal to the number of shares received under the conversion of the Eligible Note, exercisable for two years with an exercise price of $0.25 for the first 180 days following the tender offer and $0.50 thereafter, with substantially the same terms as the Original Warrants except the New Warrants will contain a call provision that may be exercised at $0.80 if the Company’s common stock trades above $0.80 for ten consecutive days and upon the terms and subject to the conditions set forth in the Offer to Exchange, dated July 2, 2013 (the “Offer to Exchange”) and the Election to Participate (the “Election to Participate”). The expiration of the tender offer was 11:59 P.M. (Eastern time) on August 2, 2013.
	The Schedule TO was intended to satisfy the reporting requirements of Rule 13e-4(c) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). As of the close of the tender offer on August 2, 2013, the Company’s tender offer agent had received Elections to Participate representing $1,724,689 of the 2011 unsecured notes.
	Standard Gold Holdings, Inc. Annual Shareholder Meeting
	At the Annual Meeting of our stockholders held on August 23, 2013, our stockholders (i) elected Four (4) members of the Board of Directors to one-year terms and (ii) ratified the appointment of Turner Stone & Company, LLP as our independent registered public accounting firm for the fiscal year ending December 31, 2013. The Board of Directors elected at the meeting include Sharon Ullman, Tina Gregerson, Michael Markiewicz, and Alfred Rapetti.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Principles of Consolidation
	The consolidated financial statements include the accounts of Standard Gold Holdings, Inc. and those of its subsidiaries, Tonopah Milling and Metals Group, Inc. (“TMMG”), and TMMG’s subsidiaries, Tonopah Resources, Inc. and Tonopah Custom Processing, Inc.
	Basis of Presentation
	The accompanying unaudited condensed financial statements have been prepared by us in accordance with accounting principles generally accepted in the United States of America (“US GAAP”), for interim financial information pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by US GAAP for complete financial statements. The unaudited condensed financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in our Form 10-K filed April 16, 2013. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year as a whole.
	Shea Mining and Milling Assets
	We have recorded the estimated fair value of the Shea Mining and Milling assets as an aggregate amount on our condensed balance sheet. The assets include the mine tailings and dumps, the land, water rights and the milling facility (the buildings and equipment). None of the assets have been put into production, nor have we performed any repair or updates to any of the equipment or buildings. As such, we will continue to classify them under a single listing.
	Mineral Properties
	Mineral property acquisition costs are recorded at cost and are deferred until the viability of the property is determined. No properties have reached the development stage at this time. Exploration, mineral property evaluation, option payments, related acquisition costs for mineral properties acquired under an option agreement, general overhead, administrative and holding costs to maintain a property on a care and maintenance basis are expensed in the period they are incurred. When reserves are determined for a property and a bankable feasibility study is completed, subsequent exploration and development costs on the property would be capitalized. If a project were to be put into production, capitalized costs would be depleted on the unit of production basis.
	Management reviews the net carrying value of each mineral property as changes may materialize with a property or at a minimum, on an annual basis. Where information and conditions suggest impairment, estimated future net cash flows from each property are calculated using estimated future prices, proven and probable reserves and value beyond proven and probable reserves, and operating, capital and reclamation costs on an undiscounted basis. If it is determined that the future cash flows are less than the carrying value, a write-down to the estimated fair value is made with a charge to loss for the period. Where estimates of future net cash flows are not available and where other conditions suggest impairment, management assesses if the carrying value can be recovered.
	Management's estimates of gold prices, recoverable reserves, probable outcomes, operating capital and reclamation costs are subject to risks and uncertainties that may affect the recoverability of mineral property costs.

EARNINGS_LOSS_PER_COMMON_SHARE

EARNINGS (LOSS) PER COMMON SHARE	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
EARNINGS (LOSS) PER COMMON SHARE	'
	NOTE 3 – EARNINGS (LOSS) PER COMMON SHARE
	Basic net earnings (loss) per common share is computed by dividing net earnings (loss) applicable to common shareholders by the weighted average number of common shares outstanding during the periods presented. Diluted net earnings (loss) per common share is determined using the weighted average number of common shares outstanding during the periods presented, adjusted for the dilutive effect of common stock equivalents, consisting of shares that might be issued upon exercise of options, warrants and conversion of convertible debt. In periods where losses are reported, the weighted average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive.

GOING_CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2013
Going Concern Disclosure [Abstract]	'
GOING CONCERN	'
	NOTE 4 –GOING CONCERN
	The accompanying condensed financial statements have been prepared in conformity with US GAAP, assuming we will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. For the three months ended September 30, 2013, we incurred losses from operations of $1,882,063. At September 30, 2013, we had an accumulated deficit of $30,880,517 and a working capital deficit of $6,184,257. Our ability to continue as a going concern is dependent on our ability to raise the required additional capital or debt financing to meet short and long-term operating requirements. We believe that future private placements of equity capital and debt financing are needed to fund our long-term operating requirements. We may also encounter business endeavors that require significant cash commitments or unanticipated problems or expenses that could result in a requirement for additional cash. If we raise additional funds through the issuance of equity or convertible debt securities, the percentage ownership of our current shareholders could be reduced, and such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective business endeavors or opportunities, which could significantly and materially restrict our operations. We are continuing to pursue external financing alternatives to improve our working capital position. If we are unable to obtain the necessary capital, we may have to cease operations.

SHORTTERM_NOTES_PAYABLE

SHORT-TERM NOTES PAYABLE	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
SHORT-TERM NOTES PAYABLE	'
	NOTE 5 – SHORT-TERM NOTES PAYABLE
	The following table summarizes the Company’s short-term notes payable:
		September 30,		December 31,
		2013		2012
	Promissory note issued on September 7, 2010, in the principal amount of $25,000 to Stephen Flechner, our President at the time, utilized for a potential mining project; stated interest rate of 5%; accrued interest of $4,032 at September 30, 2013; with a maturity date of November 30, 2010 and currently past due, original terms apply in the default period. (1)	$	25,000	$	25,000
	Secured note payable originated in connection with the Shea Exchange Agreement, stated interest rate of 7.5%; accrued interest of $488,702 at September 30, 2013 based on the default interest rate of 12.5%. (2)		2,047,728		2,047,728
	Pure Path has advanced, under verbal agreements, a net aggregate $480,542 during the nine months ended September 30, 2013. These advances are unsecured, with a stated interest rate of 12.5%, and are due on demand. On July 10, 2012, Pure Path exercised warrants to purchase 1,000,000 shares of the Company’s unregistered common stock in exchange for a $250,000 ($238,729 of principal plus $11,271 of accrued interest) reduction in their short-term advances. On December 28, 2012, Pure Path was issued 2,000,000 shares of unregistered common stock in exchange for a $200,000 ($191,494 of principal plus $8,506 accrued interest) reduction in their short-term advances. An aggregate accrued interest of $30,936 remains due at September 30, 2013.		629,098		87,556
	Totals	$	2,701,826	$	2,160,284
	(1) Secured by a personal guarantee of Stephen D. King, our CEO at the time.
	(2) On December 9, 2011, Pure Path Capital Management Company, LLC (“Pure Path”) purchased the Loan Modification Agreement and the NJB Forbearance Agreement directly from NJB. On December 21, 2011, we entered into an amended and restated forbearance agreement with Pure Path (the “A&R Forbearance”), whereby Pure Path extended the provisions of the NJB Forbearance Agreement. On October 10, 2013, the Company settled with Pure Path. Please see Subsequent Events.
	Summary
	The following table summarizes the short-term notes payable activity in 2013:
	Balance at December 31, 2012	$	2,160,284
	Add: net advances from Pure Path		541,542
	Less: principal converted to common stock		—
	Balance at September 30, 2013	$	2,701,826
	The weighted average interest rate on short-term notes payable at September 30, 2013 was 12.4%.

CONVERTIBLE_NOTES_PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Sep. 30, 2013
Convertible Notes Payable [Abstract]	'
CONVERTIBLE NOTES PAYABLE	'
	NOTE 6 – CONVERTIBLE NOTES PAYABLE
	A holder of two convertible promissory notes converted their notes on January 18, 2013. The note holder converted a Convertible Promissory Note executed on June 16, 2011 in the total amount of $21,913 at a per share price of $0.50 into 43,827 shares of the Company’s common stock and converted a Convertible Promissory Note executed on June 30, 2011 in the total amount of $21,867 at a per share price of $0.50 into 43,735 shares of the Company’s common stock.
	Certain holders of unsecured convertible promissory notes issued between January 2, 2011 and November 2, 2011 exchanged their notes in the issuer tender offer dated July 2, 2013. The note holders exchanged total principal of $1,958,424 plus accrued interest at a price per share of $0.50 into 3,916,848 shares of the company’s common stock.
	Through September 30, 2013, convertible note holders converted $1,818,427 of principal plus $183,778 accrued interest into 4,004,410 shares of our common stock.
	The following table summarizes the Company’s convertible notes:
		September 30,		December 31,
		2013		2012
	Convertible promissory notes net of unamortized discount of $0 at September 30, 2013; interest rate of 6%; accrued interest of $48,328 at September 30, 2013 and all of these CP Notes are past due and original terms apply in the default period.	$	300,000	$	2,118,427
	Totals		300,000		2,118,427

SHAREHOLDERS_EQUITY

SHAREHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'
SHAREHOLDERS' EQUITY	'
	NOTE 7 - SHAREHOLDERS’ EQUITY
	Preferred Stock
	Simultaneous with the Shea Exchange Agreement, Wits Basin exchanged 19,713,544 shares of our common stock it held for 10,000,000 shares ($.001 par value each) of "Series A Preferred Stock" with an original issue price of $1.00 per share.
	Common Stock Issuances
	During the three and nine months ended September 30, 2013, the Company issued 0 shares and 3,500,000 shares, respectively, for the conversion of outstanding debts.
	Stock Option Grants
	We have one stock option plan: the 2010 Stock Incentive Plan, as amended (the “Plan”). Stock options, stock appreciation rights, restricted stock and other stock and cash awards may be granted under the Plan. In general, options vest over a period ranging from immediate vesting to five years and expire 10 years from the date of grant. As of September 30, 2013, an aggregate of 5,400,000 shares of our common stock are available to be granted under our Plan.
	During the nine months ended September 30, 2013, no stock options were granted.
	We recorded $0 and $265,000 related to employee stock compensation expense for the nine months ended September 30, 2013 and 2012, respectively. All stock compensation expense is included in general and administrative expense. The compensation expense had a $0.00 and $0.01 per share impact on the loss per share for the nine months ended September 30, 2013 and 2012, respectively.
	The following table summarizes information about the Company’s stock options:
			Number of				Weighted
			Options				Average
							Exercise
							Price
	Options outstanding - December 31, 2012			10,438,335			$	0.64
	Granted			—				—
	Canceled or expired			—				—
	Exercised			—				—
	Options outstanding – September 30, 2013			10,438,335			$	0.64
	The following tables summarize information about stock options outstanding and exercisable at September 30, 2013:
									Options Outstanding and Exercisable
	Range of								Number				Weighted	Weighted		Aggregate
	Exercise Prices								Outstanding				Remaining	Average		Intrinsic
													Contractual	Exercise		Value(1)
													Life	Price
		$				0.47 to $0.60				7,649,335			5.4 years	$	0.52	$	—
		$				0.72 to $0.90				1,200,000			2.8 years	$	0.84	$	—
		$				1.00 to $1.50				1,589,000			1.7 years	$	1.09	$	—
		$				0.47 to $1.50				10,438,335			4.5 years	$	0.64	$	—
	(1) The aggregate intrinsic value in the table represents the difference between the closing stock price on September 30, 2013 and the exercise price, multiplied by the number of in-the-money options that would have been received by the option holders had all option holders exercised their options on September 30, 2013. No options were exercised during the nine months ended September 30, 2013.
	Stock Warrants
	The following table summarizes information about the Company’s stock warrants outstanding:
							Weighted				Range			Weighted
			Number				Average				of			Remaining
							Exercise				Exercise			Contractual
							Price				Price			Life
	Outstanding at December 31, 2012			11,126,878			$	0.63			$	0.25 –  1.00
	Granted			4,166,848			$	0.25			$	0.20 – 0.25
	Cancelled or expired			4,332,878				0.5				0.50 – 1.00
	Exercised			(400,000	)		$	—			$	—
	Warrants outstanding at September 30, 2013			10,560,848			$	0.53			$	0.20 – 1.00		1.8 years
	Warrants exercisable at September 30, 2013			10,560,848			$	0.53			$	0.20 – 1.00		1.8 years
	The aggregate intrinsic value of the 10,960,848 outstanding and exercisable warrants at September 30, 2013, was $887,538. The intrinsic value is the difference between the closing stock price on September 30, 2013 and the exercise price, multiplied by the number of in-the-money warrants had all warrant holders exercised their warrants on September 30, 2013.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 8 – COMMITMENTS AND CONTINGENCIES
	In May 2011, the Company entered into an agreement with a consultant to operate and manage a future toll milling facility in Clark County, Nevada as well as to perform other services, as requested by the Company. The term of the agreement is for two years and may be renewed by mutual agreement of the parties.  In return for these services, the Company has agreed to the following compensation throughout the term of this agreement:
		-1	issue 300,000 shares of its unregistered common stock, valued at $564,000 or $1.88 per share, the closing price of the Company’s stock on the date the agreement was entered into;
		-2	pay the consultant a cash payment of $10,000 per month plus certain living accommodation expenses for a residence in Clark County;
		-3	pay the consultant 25% of the calculated monthly net profits, as defined in the agreement, of the Clark County toll milling facility; and
		-4	pay the consultant 10% of the Company’s net profits derived from those contracts originated by the consultant.
	As of September 30, 2013, the Company has not yet constructed a toll milling facility in Clark County, Nevada.  To date, the Company has not issued any stock to the consultant and made only one of the $10,000 monthly payments due the consultant. At September 30, 2013, the Company has accrued $387,750 and $145,940 for the future issuance of the common stock and unpaid monthly cash payments, including claimed expense reimbursements owed, respectively.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 9– SUBSEQUENT EVENTS
	Settlement and Release Agreement
	On October 10, 2013, the Company entered into a Settlement and Release Agreement (the “Agreement”) with Pure Path Capital Management Company, LLC (“Pure Path”). As previously disclosed in our 10-Q and 10-K filings with the Commission and incorporated herein by reference, Pure Path purchased the Loan Modification Agreement and the NJB Forbearance Agreement directly from NJB Mining, Inc. on December 9, 2011. The Company entered into an amended and restated forbearance agreement with Pure Path (the “Forbearance Agreement”) on December 21, 2011, whereby Pure Path extended the provisions of the NJB Forbearance Agreement. Pure Path provided additional extensions to stay any action of the Forbearance Agreement until August 31, 2013; such extensions were provided without additional consideration.  Michael Markiewicz, a member of the Board of Directors, is the managing member of Pure Path and Tina Gregerson, a member of the Board of Directors and the Company’s Secretary, is a director of Pure Path.
	In connection with the assignment of the Forbearance Agreement, the Parties executed an Agreement in Principal setting forth terms of the Forbearance Agreement (collectively the “Pure Path Agreements”). Pursuant to the Pure Path Agreements, Pure Path was to receive participation payments to be received on a quarterly basis for seven years after the final closing at a rate of 5% of adjusted gross revenue as such terms are defined in the Pure Path Agreements, past and future consulting fees for approximately $1,150,000, collection remedies and legal proceedings against the Company including foreclosure on the Deed of Trust, registration rights, rights of first refusal, tag along rights, preemptive rights, exclusive worldwide rights pertaining to financing and joint ventures, and other negative covenants regarding approval of corporate actions.
	Pursuant to the Agreement, Pure Path relinquished the foregoing rights and obligations owed to it and agreed to forbear collection remedies and legal proceedings against the Company including foreclosure on the Deed of Trust, and in connection with the settlement and release of various debts of approximately $1,500,000 and the consulting fees owed by the Company and relinquishment of rights by Pure Path, the Company issued 27,000,000 restricted shares and a Promissory Note in the amount of $1,933,345 bearing interest of Eight Percent (8%) per year for the current balance of the amounts owed under the Pure Path Agreements.  The shares will be recorded at the fair market value as of October 9, 2013.
	Chief Executive Officer Employment Agreement
	The Company entered into an Employment Agreement with Sharon Ullman regarding the continuation of her position as Chief Executive Officer of the Company on November 13, 2013. The term of the Employment Agreement is for a period of three years commencing on November 1, 2013 and ending on October 31, 2016. The Company agrees to: (i) make payments to Ms. Ullman of Twelve Thousand Five Hundred Dollars ($12,500.00) per month as compensation for her employment; (ii) to reimburse employee for out of pocket business expenses; (iii) to reimburse Ms. Ullman for any health insurance expenses she will make or has made beginning on November 1, 2013; (iv) to issue Ms. Ullman warrants to purchase up to Four Million Five Hundred Thousand (4,500,000) shares of common stock of the Company at the market price as of November 1, 2013. One Million Five Hundred Thousand (1,500,000) warrants shall vest on June 3, 2013. One Million Five Hundred Thousand (1,500,000) warrants shall vest on June 1, 2014. One Million Five Hundred Thousand (1,500,000) warrants shall vest on June 1, 2015. The Company shall grant Employee an acceleration clause in the above mentioned warrants in the event of a change of control of the Company with an exercise price of the market price as of November 1, 2013; (v) to pay annual bonuses, if any bonuses are payable during the Term, which shall be determined by the Company, in its sole discretion, in an amount and upon such other performance criteria as shall be fixed by the Board of Directors based upon the performance of the Employee and the Company during the same period; (vi) include Ms. Ullman in any pension plan in effect as of the date of the Employment Agreement or affected thereafter; and (vii) reimburse Ms. Ullman for her direct expenses in connection with her duties hereunder including, but not limited to, reasonable travel, entertainment and hotel expenses.
	The Employment Agreement provides that Ms. Ullman shall receive Golden Parachute protections set forth in a separate Golden Parachute Agreement.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Principles of Consolidation	'
	Principles of Consolidation
	The consolidated financial statements include the accounts of Standard Gold Holdings, Inc. and those of its subsidiaries, Tonopah Milling and Metals Group, Inc. (“TMMG”), and TMMG’s subsidiaries, Tonopah Resources, Inc. and Tonopah Custom Processing, Inc.
Basis of Presentation	'
	Basis of Presentation
	The accompanying unaudited condensed financial statements have been prepared by us in accordance with accounting principles generally accepted in the United States of America (“US GAAP”), for interim financial information pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by US GAAP for complete financial statements. The unaudited condensed financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in our Form 10-K filed April 16, 2013. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year as a whole.
Shea Mining and Milling Assets	'
	Shea Mining and Milling Assets
	We have recorded the estimated fair value of the Shea Mining and Milling assets as an aggregate amount on our condensed balance sheet. The assets include the mine tailings and dumps, the land, water rights and the milling facility (the buildings and equipment). None of the assets have been put into production, nor have we performed any repair or updates to any of the equipment or buildings. As such, we will continue to classify them under a single listing.
Mineral Properties	'
	Mineral Properties
	Mineral property acquisition costs are recorded at cost and are deferred until the viability of the property is determined. No properties have reached the development stage at this time. Exploration, mineral property evaluation, option payments, related acquisition costs for mineral properties acquired under an option agreement, general overhead, administrative and holding costs to maintain a property on a care and maintenance basis are expensed in the period they are incurred. When reserves are determined for a property and a bankable feasibility study is completed, subsequent exploration and development costs on the property would be capitalized. If a project were to be put into production, capitalized costs would be depleted on the unit of production basis.
	Management reviews the net carrying value of each mineral property as changes may materialize with a property or at a minimum, on an annual basis. Where information and conditions suggest impairment, estimated future net cash flows from each property are calculated using estimated future prices, proven and probable reserves and value beyond proven and probable reserves, and operating, capital and reclamation costs on an undiscounted basis. If it is determined that the future cash flows are less than the carrying value, a write-down to the estimated fair value is made with a charge to loss for the period. Where estimates of future net cash flows are not available and where other conditions suggest impairment, management assesses if the carrying value can be recovered.
	Management's estimates of gold prices, recoverable reserves, probable outcomes, operating capital and reclamation costs are subject to risks and uncertainties that may affect the recoverability of mineral property costs.

SHORTTERM_NOTES_PAYABLE_Tables

SHORT-TERM NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Summary of Short Term Notes Payable	'
	The following table summarizes the Company’s short-term notes payable:
		September 30,		December 31,
		2013		2012
	Promissory note issued on September 7, 2010, in the principal amount of $25,000 to Stephen Flechner, our President at the time, utilized for a potential mining project; stated interest rate of 5%; accrued interest of $4,032 at September 30, 2013; with a maturity date of November 30, 2010 and currently past due, original terms apply in the default period. (1)	$	25,000	$	25,000
	Secured note payable originated in connection with the Shea Exchange Agreement, stated interest rate of 7.5%; accrued interest of $488,702 at September 30, 2013 based on the default interest rate of 12.5%. (2)		2,047,728		2,047,728
	Pure Path has advanced, under verbal agreements, a net aggregate $480,542 during the nine months ended September 30, 2013. These advances are unsecured, with a stated interest rate of 12.5%, and are due on demand. On July 10, 2012, Pure Path exercised warrants to purchase 1,000,000 shares of the Company’s unregistered common stock in exchange for a $250,000 ($238,729 of principal plus $11,271 of accrued interest) reduction in their short-term advances. On December 28, 2012, Pure Path was issued 2,000,000 shares of unregistered common stock in exchange for a $200,000 ($191,494 of principal plus $8,506 accrued interest) reduction in their short-term advances. An aggregate accrued interest of $30,936 remains due at September 30, 2013.		629,098		87,556
	Totals	$	2,701,826	$	2,160,284
	(1) Secured by a personal guarantee of Stephen D. King, our CEO at the time.
	(2) On December 9, 2011, Pure Path Capital Management Company, LLC (“Pure Path”) purchased the Loan Modification Agreement and the NJB Forbearance Agreement directly from NJB. On December 21, 2011, we entered into an amended and restated forbearance agreement with Pure Path (the “A&R Forbearance”), whereby Pure Path extended the provisions of the NJB Forbearance Agreement. On October 10, 2013, the Company settled with Pure Path. Please see Subsequent Events.
Summary of Short-Term Notes Payable Balances	'
	The following table summarizes the short-term notes payable activity in 2013:
	Balance at December 31, 2012	$	2,160,284
	Add: net advances from Pure Path		541,542
	Less: principal converted to common stock		—
	Balance at September 30, 2013	$	2,701,826

CONVERTIBLE_NOTES_PAYABLE_Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2013
Convertible Notes Payable [Abstract]	'
Summary of Convertible Notes Payable	'
	The following table summarizes the Company’s convertible notes:
		September 30,		December 31,
		2013		2012
	Convertible promissory notes net of unamortized discount of $0 at September 30, 2013; interest rate of 6%; accrued interest of $48,328 at September 30, 2013 and all of these CP Notes are past due and original terms apply in the default period.	$	300,000	$	2,118,427
	Totals		300,000		2,118,427

SHAREHOLDERS_EQUITY_Tables

SHAREHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'
Summary of Stock Options Activity	'
	The following table summarizes information about the Company’s stock options:
			Number of			Weighted
			Options			Average
						Exercise
						Price
	Options outstanding - December 31, 2012			10,438,335		$	0.64
	Granted			—			—
	Canceled or expired			—			—
	Exercised			—			—
	Options outstanding – September 30, 2013			10,438,335		$	0.64
Summary of Stock Options by Exercise Price Range	'
	The following tables summarize information about stock options outstanding and exercisable at September 30, 2013:
				Options Outstanding and Exercisable
	Range of			Number			Weighted	Weighted		Aggregate
	Exercise Prices			Outstanding			Remaining	Average		Intrinsic
							Contractual	Exercise		Value(1)
							Life	Price
	$	0.47 to $0.60			7,649,335		5.4 years	$	0.52	$	—
	$	0.72 to $0.90			1,200,000		2.8 years	$	0.84	$	—
	$	1.00 to $1.50			1,589,000		1.7 years	$	1.09	$	—
	$	0.47 to $1.50			10,438,335		4.5 years	$	0.64	$	—
	(1) The aggregate intrinsic value in the table represents the difference between the closing stock price on September 30, 2013 and the exercise price, multiplied by the number of in-the-money options that would have been received by the option holders had all option holders exercised their options on September 30, 2013. No options were exercised during the nine months ended September 30, 2013.
Summary of Stock Warrants Outstanding	'
	The following table summarizes information about the Company’s stock warrants outstanding:
			Number			Weighted		Range			Weighted
						Average		of			Remaining
						Exercise		Exercise			Contractual
						Price		Price			Life
	Outstanding at December 31, 2012			11,126,878		$	0.63	$	0.25 – 1.00
	Granted			4,166,848		$	0.25	$	0.20 – 0.25
	Cancelled or expired			4,332,878			0.5		0.50 – 1.00
	Exercised			-400,000		$	—	$	—
	Warrants outstanding at September 30, 2013			10,560,848		$	0.53	$	0.20 – 1.00		1.8 years
	Warrants exercisable at September 30, 2013			10,560,848		$	0.53	$	0.20 – 1.00		1.8 years

Overview_Additional_Informatio

Overview - Additional Information (Detail) (USD $)	0 Months Ended	1 Months Ended				9 Months Ended
	Aug. 02, 2013	Jul. 02, 2013	Jul. 16, 2013	Jul. 16, 2013	Jul. 16, 2013	Sep. 30, 2013	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013
		Tender Offer	Tender Offer	Tender Offer	Tender Offer	Final Term Tender Offer	Final Term Tender Offer	Final Term Tender Offer	Final Term Tender Offer	Final Term Tender Offer
			For 60 days	For 180 days	There After			New Warrant	For 180 days	There After
									New Warrant	New Warrant
Class of Warrant or Right [Line Items]	'	'	'	'	'	'	'	'	'	'
Tender offer description	'	'The Company filed a Tender Offer Statement on Schedule TO on July 2, 2013. The Company filed several amendments to the Schedule TO: an amendment was filed on July 8, 2013 to extend the expiration date from 11:59 P.M. (Eastern time) on July 25, 2013 to 11:59 P.M. (Eastern time) on July 30, 2013 and revised the Election to Participate; on July 16, 2013 the Company filed an amendment to change the exercise price of the new warrants from $0.25 for the first 60 days following the tender offer and $0.50 thereafter to $0.25 for the first 180 days following the tender offer and $0.50 thereafter; on July 30, 2013 the Company filed an amendment to extend the expiration date from 11:59 P.M. (Eastern time) on July 30, 2013 to 11:59 P.M. (Eastern time) on August 2, 2013; and on July 31, 2013 the Company filed an amendment to incorporate the press release announcing the extension of the expiration date to 11:59 P.M. (Eastern time) on August 2, 2013.	'	'	'	'	'	'	'	'
Class of warrant or right, exercise price of warrants or rights	'	'	0.25	0.25	0.5	'	'	0.8	0.25	0.5
Debt instrument, convertible, conversion price	'	'	'	'	'	'	$0.50	'	'	'
Term for exercise of class of warrants or rights	'	'	'	'	'	'2 years	'	'	'	'
Tender offer, value	$1,724,689	'	'	'	'	'	'	'	'	'

Going_Concern_Additional_Infor

Going Concern - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended		108 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Dec. 31, 2012
Going Concern Disclosure [Line Items]	'	'	'	'	'	'
Net loss	$1,882,063	$387,516	$2,802,702	$1,722,670	$30,880,516	'
Accumulated deficit during exploration stage	30,880,517	'	30,880,517	'	30,880,517	28,077,815
Working capital deficit	$6,184,257	'	$6,184,257	'	$6,184,257	'

Summary_of_Short_Term_Notes_Pa

Summary of Short Term Notes Payable (Detail) (USD $)	Sep. 30, 2013		Dec. 31, 2012
Short-term Debt [Line Items]	'		'
Short-term notes payable	$2,701,826		$2,160,284
Promissory note issued on September 7, 2010 | President	'		'
Short-term Debt [Line Items]	'		'
Short-term notes payable	25,000	[1]	25,000	[1]
Secured Promissory Note	'		'
Short-term Debt [Line Items]	'		'
Short-term notes payable	2,047,728	[2]	2,047,728	[2]
Unsecured Advance	'		'
Short-term Debt [Line Items]	'		'
Short-term notes payable	$629,098		$87,556
[1]	Secured by a personal guarantee of Stephen D. King, our CEO at the time.
[2]	On December 9, 2011, Pure Path Capital Management Company, LLC (bPure Pathb) purchased the Loan Modification Agreement and the NJB Forbearance Agreement directly from NJB. On December 21, 2011, we entered into an amended and restated forbearance agreement with Pure Path (the bA&R Forbearanceb), whereby Pure Path extended the provisions of the NJB Forbearance Agreement. On October 10, 2013, the Company settled with Pure Path. Please see Subsequent Events.

Summary_of_Short_Term_Notes_Pa1

Summary of Short Term Notes Payable (Parenthetical) (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Dec. 28, 2012	Jul. 10, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 07, 2010
					Secured Promissory Note	Unsecured Advance	President	President
							Promissory note issued on September 7, 2010	Promissory note issued on September 7, 2010
Short-term Debt [Line Items]	'	'	'	'	'	'	'	'
Interest rate	'	'	'	'	7.50%	12.50%	'	5.00%
Default interest rate	'	'	'	'	12.50%	'	'	'
Short-term notes payable, maturity date	'	'	'	'	'	'	30-Nov-10	'
Accrued interest	$571,956	$497,984	$8,506	$11,271	$488,702	$30,936	$4,032	'
Short-term Debt	'	'	191,494	238,729	'	'	'	25,000
Stock Incentive Plan, authorized stock option	'	'	200,000	250,000	'	'	'	'
Debt instrument, verbal agreements	'	'	'	'	'	$480,542	'	'
Class of Warrant purchase exercised	'	'	'	1,000,000	'	'	'	'
Common stock, shares issued	62,223,166	54,318,756	2,000,000	'	'	'	'	'

Summary_of_ShortTerm_Notes_Pay

Summary of Short-Term Notes Payable Balances (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Dec. 28, 2012	Jul. 10, 2012
Short-term Debt [Line Items]	'	'	'	'
Short-term notes payable	$2,701,826	$2,160,284	'	'
Short-term Debt	'	'	191,494	238,729
Short-term Debt	'	'	'	'
Short-term Debt [Line Items]	'	'	'	'
Add: net advances from Pure Path	541,542	'	'	'
Short-term Debt	0	'	'	'
Balance at December 31, 2012	'	'	'	'
Short-term Debt [Line Items]	'	'	'	'
Short-term notes payable	$2,160,284	'	'	'

ShortTerm_Notes_Payable_Additi

Short-Term Notes Payable - Additional Information (Detail)	Sep. 30, 2013
Short-term Debt [Line Items]	'
Short-term debt, weighted average interest rate	12.40%

Convertible_Notes_Payable_Addi

Convertible Notes Payable - Additional Information (Detail) (USD $)	9 Months Ended	1 Months Ended			9 Months Ended
	Sep. 30, 2013	Jul. 02, 2013	Jun. 30, 2011	Jun. 16, 2011	Sep. 30, 2013	Sep. 30, 2013
		Unsecured Debt	Convertible Promissory Note	Convertible Promissory Note	Accrued Interest	Principal Amount
Debt Instrument [Line Items]	'	'	'	'	'	'
Convertible promissory notes, conversion price per share	'	$0.50	$0.50	$0.50	'	'
Convertible note, conversion amount	'	'	$21,867	$21,913	$183,778	$1,818,427
Convertible note, unregistered common stock issued	4,004,410	3,916,848	43,735	43,827	'	'
Debt instrument, face amount	'	$1,958,424	'	'	'	'

Summary_of_Convertible_Notes_P

Summary of Convertible Notes Payable (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'
Convertible notes payable	$300,000	$2,118,427
Convertible Notes Payable	'	'
Debt Instrument [Line Items]	'	'
Convertible notes payable	$300,000	$2,118,427

Summary_of_Convertible_Notes_P1

Summary of Convertible Notes Payable (Parenthetical) (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Dec. 28, 2012	Jul. 10, 2012
Debt Instrument [Line Items]	'	'	'	'
Accrued interest	$571,956	$497,984	$8,506	$11,271
Convertible Notes Payable	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Unamortized discount	0	'	'	'
Interest rate	6.00%	'	'	'
Accrued interest	$48,328	'	'	'

Shareholders_Equity_Additional

Shareholders' Equity - Additional Information (Detail) (USD $)	1 Months Ended	3 Months Ended	9 Months Ended		108 Months Ended
	31-May-11	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Dec. 31, 2012
Stockholders Equity Note [Line Items]	'	'	'	'	'	'
Issuance of common stock (in shares)	300,000	'	'	'	'	'
Stock Incentive Plan, option vesting period	'	'	'5 years	'	'	'
Stock Incentive Plan, option expiration term	'	'	'10 years	'	'	'
Stock Incentive Plan, shares available to be granted	'	5,400,000	5,400,000	'	5,400,000	'
Conversion of Stock, Shares Issued	'	0	3,500,000	'	'	'
Compensation expense related to issuance of common stock and stock option grants	'	'	$0	$265,000	$8,202,000	'
Compensation expense impact on earnings	'	'	$0	$0.01	'	'
Outstanding and exercisable warrants, shares	'	10,560,848	10,560,848	'	10,560,848	11,126,878
Unrecognized share based compensation Expense	'	'	$887,538	'	'	'
Share Price	'	$1	$1	'	$1	'
Common stock	'	'	'	'	'	'
Stockholders Equity Note [Line Items]	'	'	'	'	'	'
Wits Basin common stock exchanged for preferred shares Wits Basin common stock exchanged for preferred shares (in shares)	'	'	19,713,544	'	'	'
Shea Exchange Agreement	'	'	'	'	'	'
Stockholders Equity Note [Line Items]	'	'	'	'	'	'
Wits Basin common stock exchanged for preferred shares Wits Basin common stock exchanged for preferred shares (in shares)	'	'	19,713,544	'	'	'
Issuance of common stock (in shares)	'	'	10,000,000	'	'	'
Preferred stock, par value	'	$0.00	$0.00	'	$0.00	'

Summary_of_Companys_Stock_Opti

Summary of Company's Stock Options (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013
Number of Options	'
Options outstanding	10,438,335
Granted	0
Canceled or expired	0
Exercised	0
Options outstanding	10,438,335
Weighted Average Exercise Price	'
Options outstanding	$0.64
Granted	$0
Canceled or expired	$0
Exercised	$0
Options outstanding	$0.64

Summary_of_Stock_Options_Outst

Summary of Stock Options Outstanding and Exercisable (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013
$0.47 to $0.60	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Lower Range Exercise Prices	$0.47
Upper Range Exercise Prices	$0.60
Options Outstanding and Exercisable, Number	7,649,335
Options Outstanding and Exercisable, Weighted Remaining Contractual Life	'5 years 4 months 24 days
Options Outstanding and Exercisable, Weighted Average Exercise Price	$0.52
Options Outstanding and Exercisable, Aggregate Intrinsic Value	$0	[1]
$0.72 to $0.90	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Lower Range Exercise Prices	$0.72
Upper Range Exercise Prices	$0.90
Options Outstanding and Exercisable, Number	1,200,000
Options Outstanding and Exercisable, Weighted Remaining Contractual Life	'2 years 9 months 18 days
Options Outstanding and Exercisable, Weighted Average Exercise Price	$0.84
Options Outstanding and Exercisable, Aggregate Intrinsic Value	0	[1]
$1.00 to $1.50	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Lower Range Exercise Prices	$1
Upper Range Exercise Prices	$1.50
Options Outstanding and Exercisable, Number	1,589,000
Options Outstanding and Exercisable, Weighted Remaining Contractual Life	'1 year 8 months 12 days
Options Outstanding and Exercisable, Weighted Average Exercise Price	$1.09
Options Outstanding and Exercisable, Aggregate Intrinsic Value	0	[1]
0.47 to $1.50	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Lower Range Exercise Prices	$0.47
Upper Range Exercise Prices	$1.50
Options Outstanding and Exercisable, Number	10,438,335
Options Outstanding and Exercisable, Weighted Remaining Contractual Life	'4 years 6 months
Options Outstanding and Exercisable, Weighted Average Exercise Price	$0.64
Options Outstanding and Exercisable, Aggregate Intrinsic Value	$0	[1]
[1]	The aggregate intrinsic value in the table represents the difference between the closing stock price on September 30, 2013 and the exercise price, multiplied by the number of in-the-money options that would have been received by the option holders had all option holders exercised their options on September 30, 2013. No options were exercised during the nine months ended September 30, 2013.

Summary_of_Stock_Warrants_Outs

Summary of Stock Warrants Outstanding (Detail)	9 Months Ended
	Sep. 30, 2013
Class of Warrant or Right Outstanding	'
Beginning Balance	11,126,878
Granted	4,166,848
Cancelled or expired	4,332,878
Exercised	-400,000
Ending Balance	10,560,848
Warrants exercisable	10,560,848
Class of Warrant or Right Outstanding, Weighted Average Exercise Price	'
Beginning Balance	0.63
Granted	0.25
Cancelled or expired	0.5
Exercised	0
Ending Balance	0.53
Warrants exercisable	0.53
Class of Warrant or Right Outstanding Exercise Price Range	'
Exercised	0
Class of Warrant or Right Outstanding Weighted Average Remaining Contractual Life	'
Outstanding	'1 year 9 months 18 days
Exercisable	'1 year 9 months 18 days
Minimum	'
Class of Warrant or Right Outstanding Exercise Price Range	'
Begining Balance	0.25
Granted	0.2
Cancelled or expired	0.5
Ending Balance	0.2
Warrants exercisable	0.2
Maximum	'
Class of Warrant or Right Outstanding Exercise Price Range	'
Begining Balance	1
Granted	0.25
Cancelled or expired	1
Ending Balance	1
Warrants exercisable	1

Commitments_and_Contingencies_

Commitments and Contingencies - Additional Information (Detail) (USD $)	1 Months Ended	9 Months Ended
	31-May-11	Sep. 30, 2013
Commitments and Contingencies Disclosure [Line Items]	'	'
Number of consultant agreements	'2 years	'
Issuance of common stock (in shares)	300,000	'
Consulting agreement, monthly payment	$10,000	'
Payment agreement with consultant as a percentage of net profit	10.00%	'
Consulting agreement, monthly payment due	'	10,000
Per share value of stock issued	$1.88	'
Common stock issued, value	564,000	'
Agreement with a consultant to operate and manage a future toll milling facility in Clark County, Nevada | Monthly Payment	'	'
Commitments and Contingencies Disclosure [Line Items]	'	'
Payment agreement with consultant as a percentage of net profit	25.00%	'
Accrued consultancy fee	'	145,940
Agreement with a consultant to operate and manage a future toll milling facility in Clark County, Nevada | Common Stock Issuable	'	'
Commitments and Contingencies Disclosure [Line Items]	'	'
Accrued consultancy fee	'	$387,750

Subsequent_Events_Additional_I

Subsequent Events - Additional Information (Detail) (USD $)	0 Months Ended	9 Months Ended		0 Months Ended		9 Months Ended		1 Months Ended		9 Months Ended
	Nov. 13, 2013	Sep. 30, 2013	Jul. 10, 2012	Nov. 13, 2013	Nov. 01, 2013	Sep. 30, 2013	Sep. 30, 2013	Jun. 01, 2014	Jun. 03, 2013	Sep. 30, 2013
				Subsequent Event	Subsequent Event	Subsequent Event	Subsequent Event	Subsequent Event	Subsequent Event	Subsequent Event
				Ms.Ullman	Ms.Ullman	Pure Path	Forbearance Agreement	Warrant	Warrant	Warrant
								Ms.Ullman	Ms.Ullman	Ms.Ullman
Subsequent Event [Line Items]	'	'	'	'	'	'	'	'	'	'
Percentage of adjusted gross revenue	'	'	'	'	'	5.00%	'	'	'	'
Settlement of debt	'	'	'	'	'	'	$1,500,000	'	'	'
Restricted stock, shares issued against relinquishment of rights	'	'	'	'	'	'	27,000,000	'	'	'
Term of employment agreement	'3 years	'	'	'	'	'	'	'	'	'
Description of employment agreement	'	'	'	'4,500,000	'	'	'	'	'	'
Compensation per month	'	'	'	12,500	'	'	'	'	'	'
Consulting Fees	'	10,000	'	'	'	1,150,000	'	'	'	'
Debt instrument, face amount	'	'	'	'	'	'	$1,933,345	'	'	'
Debt instrument, interest rate, stated percentage	'	'	'	'	'	'	8.00%	'	'	'
Class of warrant or right, number of securities called by warrants or rights	'	'	1,000,000	'	4,500,000	'	'	'	'	'
Share-based compensation arrangement by share-based payment award, options, vested, number of shares	'	'	'	'	'	'	'	1,500,000	1,500,000	1,500,000