American Clean Resources (ACRG) 10-K 26 Jan 21 2020 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Jan. 25, 2021
Document Information Line Items
Entity Registrant Name	Standard Metals Processing, Inc.
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		133,630,343
Entity Public Float		$ 5,300,000
Amendment Flag	false
Entity Central Index Key	0000773717
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity File Number	000-14319
Entity Incorporation, State or Country Code	NV
Entity Interactive Data Current	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash	$ 1,199	$ 1,945
Prepaid expenses	35,447
Total current assets	36,646	1,945
Mining and Mineral Rights	3,883,524	3,883,524
Total Assets	3,920,170	3,885,469
Liabilities and Shareholders’ Deficit
Senior secured convertible promissory note payable, related party	2,229,187	2,229,187
Promissory notes payable - related party	477,500	477,500
Convertible promissory notes, including $219,597 from related party	319,597	113,575
Accrual for settlement of lawsuits	3,357,622	3,164,309
Accounts payable	1,400,632	1,820,741
Accrued interest - Related party $1,565,405 and $1,325,558 at December 31, 2020 and December 31, 2019, respectively	2,422,063	2,100,592
Total current liabilities	10,206,601	9,905,904
Commitments and Contingencies (Note 9)
Preferred stock, 50,000,000 shares authorized:
Series A, $.001 par value, 10,000,000 shares issued and outstanding at December 31, 2020 and December 31, 2019	10,000,000	10,000,000
Shareholders’ deficit:
Common stock, $0.001 par value, 500,000,000 shares authorized: 133,630,343 issued and outstanding at December 31, 2020 and 128,997,423 issued and outstanding at December 31, 2019, respectively	133,630	128,997
Additional paid-in capital	87,930,341	87,712,695
Accumulated deficit	(104,350,402)	(103,862,127)
Total shareholders’ deficit	(16,286,431)	(16,020,435)
Total Liabilities and Shareholders’ deficit	$ 3,920,170	$ 3,885,469

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Convertible notes payable from related party (in Dollars)	$ 219,597	$ 219,597
Accrued interest - related party (in Dollars)	$ 1,565,405	$ 1,325,558
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	133,630,343	128,997,423
Common stock, shares outstanding	133,630,343	128,997,423
Preferred Stock
Preferred stock authorized, shares	50,000,000	50,000,000
Series A Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, issued	10,000,000	10,000,000
Preferred stock, outstanding	10,000,000	10,000,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
Revenues
Operating expenses:
General and administrative	241,435	43,875
Total operating expenses	241,435	43,875
Loss from operations	(241,435)	(43,875)
Other income (expense):
Other income	8,395	8,140
Derecognition of debt	375,270
Loss on modification of options and warrants	(115,722)
Interest expense	(514,783)	(641,430)
Total other income (expense)	(246,840)	(633,290)
Loss before income tax provision	(488,275)	(677,165)
Income tax provision
Net loss	$ (488,275)	$ (677,165)
Basic net loss per common share (in Dollars per share)	$ 0	$ 0
Basic weighted average common shares outstanding (in Shares)	130,909,286	124,633,039

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Deficit - USD ($)	Common stock outstanding	Additional paid-in capital	Accumulated deficit	Total
Balance at Dec. 31, 2018	$ 124,497	$ 87,525,115	$ (103,184,962)	$ (15,535,350)
Balance (in Shares) at Dec. 31, 2018	124,497,423
Shares issued upon exercise of options	$ 4,500	187,580		192,080
Shares issued upon exercise of options (in Shares)	4,500,000
Net loss for the year ended			(677,165)	(677,165)
Balance at Dec. 31, 2019	$ 128,997	87,712,695	(103,862,127)	(16,020,435)
Balance (in Shares) at Dec. 31, 2019	128,997,423
Shares issued upon exercise of options	$ 2,750	60,500		63,250
Shares issued upon exercise of options (in Shares)	2,750,000
Shares issued upon exercise of warrants	$ 1,883	41,425		43,308
Shares issued upon exercise of warrants (in Shares)	1,882,920
Loss on modification of options and warrants		115,722		115,722
Net loss for the year ended			(488,275)	(488,275)
Balance at Dec. 31, 2020	$ 133,630	$ 87,930,342	$ (104,350,402)	$ (16,286,431)
Balance (in Shares) at Dec. 31, 2020	133,630,343

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
OPERATING ACTIVITIES:
Net loss	$ (488,275)	$ (677,165)
Adjustments to reconcile net loss to cash flows provided by (used in) operating activities:
Gain on derecognition of certain accounts payable and accrued expenses	(375,271)
Expenses paid directly by related party	206,022
Expenses paid directly by exercise of stock options and warrants	59,611
Loss on modification of stock options and warrants	115,722
Changes in operating assets and liabilities:
Accounts payable	(44,839)	36,678
Accrual for settlement of lawsuits	193,313	187,686
Accrued interest – related parties	321,471	453,745
Net cash provided by (used in) operating activities	(12,246)	944
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash flows from investing activities
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from exercise of common stock options and warrants	11,500
Cash flows from financing activities	11,500
INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS	(746)	944
CASH AND CASH EQUIVALENTS, beginning of period	1,945	1,001
CASH AND CASH EQUIVALENTS, end of period	1,199	1,945
Non-Cash Investing and Financing:
Advances from related party used for settlement of liabilities	206,022	205,655
Expenses paid by exercise of common stock options and warrants	95,058
Expenses prepaid by exercise of common stock options and warrants	35,447
Related party promissory note settled by exercise of options		$ 192,080

Nature of Business

Nature of Business	12 Months Ended
	Dec. 31, 2020
Nature of Business [Abstract]
NATURE OF BUSINESS	NOTE 1 – NATURE OF BUSINESS Standard Metals Processing, Inc. (“we,” “us,” “our,” “Standard Metals” or the “Company”) is an exploration stage company, incorporated in Nevada having offices in Gadsden, Alabama and through its subsidiary, a property in Tonopah, Nevada. Their business plan is to purchase equipment and build a facility on the Tonopah property to serve as a permitted custom processing toll milling facility (which includes an analytical lab, pyrometallurgical plant, and hydrometallurgical recovery plant). The Company plans to perform permitted custom processing toll milling which 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 minerals in the gold, silver, and platinum metal groups. Custom milling and refining can include many different processes that are designed specifically for each ore load and to maximize the extraction of precious metals from carbon or concentrates. These toll-processing services also distil, 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 are required to obtain several permits before we can begin construction of a small-scale mineral processing facility to conduct permitted processing toll milling activities and construction of the required additional buildings and well relocation necessary for us to commence operations. Going Concern The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, 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 year ended December 31, 2020, the Company incurred losses from operations of $488,275. At December 31, 2020, the Company had an accumulated deficit of $104,350,402 and a working capital deficit of $10,169,955. In addition, virtually all of the Company’s assets are encumbered or pledged under a senior secured debt that is in default. These circumstances raise substantial doubt about the Company’s ability to continue as a going concern. 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. During the year ended December 31, 2020, the Company received net cash proceeds of $206,022 from the convertible note line of credit Granite Peak Resources, LLC established for the Company in 2019 (See Note 7). Management believes that private placements of equity capital and/or additional debt financing will be needed to fund our long-term operating requirements. The Company may also encounter business endeavours that require significant cash commitments or unanticipated problems or expenses that could result in a requirement for additional cash. If the Company raises 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, the Company may not be able to take advantage of prospective business endeavours 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 the Company is unable to obtain the necessary capital, the Company may have to cease operations.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The consolidated financial statements include the accounts of Standard Metals Processing, Inc., and its wholly owned subsidiaries Aurielle Enterprises, Inc., (f/k/a Tonopah Milling and Metals Group, Inc.) and its wholly owned subsidiaries Tonopah Custom Processing, Inc., and Tonopah Resources, Inc. All significant intercompany transactions, accounts and balances have been eliminated in consolidation. Cash and Cash Equivalents We maintain our cash in high-quality financial institutions. The balances, at times, may exceed federally insured limits. Property, Plant and Equipment Property and equipment are recorded at cost and depreciated, once placed in service, using the straight-line method over estimated useful lives as follows: Years Machinery and equipment 2-7 Vehicle 2 Maintenance and repairs are charged to expense as incurred; major renewals and betterments are capitalized. As items of property or equipment are sold or retired, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is included in operating income. Long-Lived Assets The Company will periodically evaluate the carrying value of long-lived assets to be held and used, including but not limited to, mineral properties, mine tailings, mine dumps, capital assets and intangible assets, when events and circumstances warrant such a review and at least annually. The carrying value of a long-lived asset is considered impaired when the anticipated undiscounted cash flow from such asset is separately identifiable and is less than its carrying value. In that event, a loss is recognized based on the amount by which the carrying value exceeds the fair value of the long-lived asset. Fair value is determined primarily using the anticipated cash flows discounted at a rate commensurate with the risk involved. Losses on long-lived assets to be disposed of are determined in a similar manner, except that fair values are reduced for the cost to dispose. There were no impairment charges during the years ended December 31, 2020 and December 31, 2019. Use of Estimates Preparing financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Revenue Recognition and Deferred Revenue As of December 31, 2020, we have recorded no revenues from custom permitted processing toll milling. If we achieve revenue generation, the Company plans to report such revenues consistent with ASC Topic 606. Financial Instruments The carrying amounts for all financial instruments approximates fair value. The carrying amounts for cash, accounts payable and accrued liabilities approximated fair value because of the short maturity of these instruments. The fair value of short-term debt approximated the carrying amounts based upon the expected borrowing rate for debt with similar remaining maturities and comparable risk. Loss per Common Share Basic earnings (loss) per common share is computed by dividing net loss applicable to common shareholders by the weighted average number of common shares outstanding during the periods presented. Diluted earnings 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. At December 31, 2020 and 2019, the weighted average shares from stock options of 3,250,000 and 28,076,223, respectively and warrants of 250,000 and 4,865,640, and number of equivalent shares of convertible notes payable of 6,239,516 and 688,525, respectively, were excluded from the diluted weighted average common share calculation due to the antidilutive effect such shares would have on net loss per common share. Income Taxes Income taxes are accounted for based upon an asset and liability approach. Accordingly, deferred tax assets and liabilities arise from the difference between the tax basis of an asset or liability and its reported amount in the financial statements. Deferred tax amounts are determined using the tax rates expected to be in effect when the taxes will actually be paid or refunds received, as provided under currently enacted tax law. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense or benefit is the tax payable or refundable, respectively, for the period plus or minus the change in deferred tax assets and liabilities during the period. Accounting guidance requires the recognition of a financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company believes its income tax filing positions and deductions will be sustained upon examination and accordingly, no reserves, or related accruals for interest and penalties have been recorded at December 31, 2020 and 2019. The Company recognizes interest and penalties on unrecognized tax benefits as well as interest received from favorable tax settlements within income tax expense. On December 22, 2017, the President of the United States signed and enacted into law H.R. 1 (the “Tax Reform Law”). The Tax Reform Law, effective for tax years beginning on or after January 1, 2018, except for certain provisions, resulted in significant changes to existing United States tax law, including various provisions that are expected to impact the Company. The Tax Reform Law reduces the federal corporate tax rate from 34% to 21% effective January 1, 2018. The Company believes the corporate tax rate reduction will have a favorable effect on its consolidated audited financial statements should it attain profitable operations. Recent Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers,” which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The new standard is effective for annual reporting periods for public business entities beginning after December 15, 2017, including interim periods within that reporting period. The new standard permits the use of either the retrospective or cumulative effect transition method. The Company adopted this standard on January 1, 2018, but as there have been no revenues to date, the Company does not expect the adoption to have a material impact and no transition method will be necessary upon adoption. In February 2016, the FASB issued ASU No. 2016-02, Leases During the year ended December 31, 2020 and through January 25, 2020, there were several new accounting pronouncements issued by the Financial Accounting Standards Board. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s consolidated financial statements. Management’s Evaluation of Subsequent Events The Company evaluates events that have occurred after the balance sheet date of December 31, 2020, through the date which the consolidated financial statements were issued. Based upon the review, other than described in Note 11 – Subsequent Events, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the consolidated financial statements.

Mining and Mineral Rights

Mining and Mineral Rights	12 Months Ended
	Dec. 31, 2020
Mineral Industries Disclosures [Abstract]
MINING AND MINERAL RIGHTS	NOTE 3 – MINING AND MINERAL RIGHTS The Company is preparing the Tonopah property site for the construction of a permitted custom processing toll milling facility including grading the land, installing fencing and working with contractors for our planned 21,875 square foot building and servicing and drilling various wells for our future operations. The Company has continued to assess the realizability of its mining and mineral rights. Based on an assessment the Company conducted in November 2019, the Company decided its land, mineral rights and water rights are inseparable and depend on each other in value creation, during the year ended December 31, 2018, the Company combined the carrying value the assets to present them more clearly to their interdependent use: FORMERLY - Property, Plant and Equipment: Shea Mining & Milling asset purchase $ 2,108,300 Equipment, net of $21,000 accumulated depreciation. 0 Construction in progress 1,775,224 $ 3,883,524 NOW Mining Assets and Mineral Rights $ 3,883,524

Senior Secured Promissory Note,

Senior Secured Promissory Note, Related Party	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
SENIOR SECURED PROMISSORY NOTE, RELATED PARTY	NOTE 5 – Senior Secured Promissory Note, related party On October 10, 2013, a Senior Secured Convertible Promissory Note (the “Secured Note”) for up to $2,500,000 was issued to Pure Path Capital Management Company, LLC (“Pure Path”) pursuant to a Settlement and Release Agreement. The note had an original principal balance of $1,933,345, with a maturity date of April 10, 2015, and bears interest at 8% per annum. The settlement agreement included the issuance to Pure Path of 27,000,000 of the Company’s common shares, resulting in Pure Path becoming a related party. Upon an event of default additional interest will accrue at the rate equal to the lesser of (i) 15% per annum in addition to the Interest Rate or (ii) the highest rate permitted by applicable law, per annum (the “Default Rate”). The Company has obtained a waiver on the default rate interest, allowing the 8% interest rate to remain in effect during the default on the Secured Note. The Secured Note is securitized by any and all of Borrower’s tangible or intangible assets, already acquired or hereinafter acquired, including but not limited to: machinery, inventory, accounts receivable, cash, computers, hardware, land and mineral rights, etc. The outstanding principal balance on the Secured Note was $2,229,187 as of both December 31, 2020 and 2019, with related accrued interest of $1,329,303 and $1,143,473, respectively. In March 2019, Pure Path’s interest was acquired by Granite Peak Resources, LLC. The Secured Note is in default.

Promissory Notes Payable - Rela

Promissory Notes Payable - Related Party	12 Months Ended
	Dec. 31, 2020
Promissory Notes Payable Related Party Disclosure [Abstract]
PROMISSORY NOTES PAYABLE - RELATED PARTY	NOTE 6 – PROMISSORY NOTES PAYABLE - RELATED PARTY On February 11, 2015, the Company issued an unsecured promissory note (the “TG Note”) to Tina Gregerson Family Properties, LLC, an entity controlled by a former director of the Company. The TG Note for up to $750,000, was provided in tranches. Maturity of each tranche is one year from the date of receipt. Under the terms of the TG Note, the Company received $200,000 on February 11, 2015, $48,000 on February 13, 2015, $50,000 on April 13, 2015, $150,000 on July 31, 2015, $2,500 on October 20, 2015, $12,000 on October 29, 2015 and $15,000 on November 4, 2015. Interest accrues at 8% per annum on each tranche. Accrued interest was $220,029 and $182,084 as of December 31, 2020 and 2019, respectively. The TG Note is in default.

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 7 – CONVERTIBLE NOTES PAYABLE On March 16, 2020 the Company executed a Line of Credit (“LOC”) with GPR, related party, evidenced by a promissory note. The LOC is for up to $2,500,000, matures over three years and may be increased by up to another $1,000,000 and extended an additional two years, respectively, at GPR’s sole option. The LOC is for funding operating expenses critical to the Company’s redirection and all requests for funds may be approved or disapproved in GPR’s sole discretion. The LOC bears interest at 10% per annum, is convertible into shares of the Company’s common stock at a per share price of $0.04 based on the last closing sale price on the date of execution and will be secured by the real and personal property GPR already has under lien. During the year ended December 31, 2020 GPR, advanced $206,022 pursuant to the LOC in direct payments on the Company’s behalf, to reduce certain accounts payable. At December 31, 2020, the balance due GPR under the LOC is $219,597 principal and $16,073 accrued interest. During the year ended December 31, 2019, GPR advanced $205,655 in direct payments on the Company’s behalf, to reduce certain accounts payable by $137,655 and outstanding convertible promissory notes by $68,000. In December 2019, GPR was issued a convertible promissory note for $192,080 which it exchanged as consideration for exercising a stock option for 4,500,000 restricted common shares at an approved reduced conversion price of $0.0426, which was the market price on exercise. The remaining $13,575 of advance was subsequently included in the LOC evidenced by a new convertible promissory note. Accordingly, the $13,575 advance has been so classified as such at December 31, 2019. After the foregoing advances received and note conversion, there was $319,597 of principal and $118,732 of accrued interest outstanding on convertible debentures at December 31, 2020. With exception of the $219,597 of principal advanced by a related party during the year ended December 31, 2020, a pre-existing $100,000 convertible note is in default.

Shareholders' Deficit

Shareholders' Deficit	12 Months Ended
	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
SHAREHOLDERS’ DEFICIT	NOTE 8 – SHAREHOLDERS’ DEFICIT Preferred Stock Series A Preferred Stock Attributes of Series A Preferred Stock include but are not limited to the following: Distribution in Liquidation The Series A Preferred Stock has a liquidation preference of $10,000,000, payable only upon certain liquidity events or upon achievement of a market value of our equity equalling $200,000,000 or more. Upon any liquidation, dissolution or winding up of the Company, and after paying or adequately providing for the payment of all its obligations, the remainder of the assets of the Company shall be distributed, either in cash or in kind, first pro rata to the holders of the Series A Preferred Stock in an amount equal to the Liquidation Value (as described below); then, to any other series of Preferred Stock, until an amount to be determined by a resolution of the Board of Directors prior to issuances of such Preferred Stock, has been distributed per share, and, then, the remainder pro rata to the holders of the Common Stock. Upon the occurrence of any Liquidation Event (as defined below), each holder of Series A Preferred Stock will receive a payment equal to the Original Issue Price for each share of Series A Preferred Stock held by such holder (the “Liquidation Value”). A “Liquidation Event” will have occurred when: ● The Company has an average market capitalization (calculated by adding the value of all outstanding shares of Common Stock valued at the Company’s closing sale price on the OTC Market or other applicable bulletin board or exchange, plus the value of the outstanding Series A Preferred Stock at the Original Issues Price per share) of $200,000,000 or more over any 90 day period. The holders of the Series A Preferred Stock would have the right, for 30 days after the end of such qualifying 90 day measurement period, to require the Company to purchase the Series A Preferred Stock for an amount equal to the Liquidation Value. ● Any Liquidity Event in which the Company receives proceeds of $50,000,000 or more. For purposes hereof, a “Liquidity Event” means any (a) liquidation, dissolution or winding up of the Company; (b) acquisition of the Company by means of any transaction or series of related transactions (including, without limitation, any reorganization, merger, share exchange, share purchase or consolidation) provided that the applicable transaction shall not be deemed a liquidation unless the Company’s stockholders constituted immediately prior to such transaction hold less than 50% of the voting power of the surviving or acquiring entity; or (c) the sale, lease, transfer or other disposition, in a single transaction or series of related transactions, by the Company or any subsidiary of the Company of all or substantially all the assets of the Company and its subsidiaries taken as a whole, or the sale or disposition (whether by merger or otherwise) of one or more subsidiaries of the Company if substantially all of the assets of the Company and its subsidiaries taken as a whole are held by such subsidiary or subsidiaries. Written notice of any Liquidation Event (the “Liquidation Notice”) shall be given by mail, postage prepaid, or by facsimile to non-U.S. residents, not less than five days prior to the anticipated payment date state therein, to the holders of record of Series A Preferred Stock, such notice to be addressed to each such holder at its address as shown by the records of the Company. The Liquidation Notice shall state (i) the anticipated payment date, and (ii) the total Liquidation Value available for distribution to Series A Preferred Stock shareholders upon the occurrence of the Liquidation Event. Redemption The Series A Preferred Stock may be redeemed in whole or in part as determined by a resolution of the Board of Directors at any time, at a price equal to the Liquidation Value. Voting Rights Shares of Series A Preferred Stock shall have no rights to vote on any matter submitted to a vote of shareholders, except as required by law, in which case each share of Series A Preferred Stock shall be entitled to one vote. Conversion Rights Holders of Series A Preferred Stock will have no right to convert such shares into any other equity securities of the Company. Common Stock Common Stock issued on exercise of stock option During the year ending December 31, 2020, options on 2,750,000 and warrants on 1,882,920 restricted common shares were exercised at an approved reduced conversion price of $0.023, based upon market conditions. Of the options and warrants exercised 2,750,000 options and 1,882,920 warrants were modified as to exercise date resulting in a loss on modification of $115,722. On December 21, 2019, a convertible promissory note payable totalling $192,080 was exchanged as consideration for exercising a stock option for 4,500,000 restricted common shares at an approved reduced conversion price of $0.0426, which was the market price on exercise. Sale of Common Stock None. Option Grants The following tables summarize information about the Company’s stock options: Number of Weighted Average Exercise Price Options outstanding - December 31, 2018 32,576,223 $ 0.98 Granted — — Cancelled or expired --- --- Exercised 4,500,000 1.07 Options outstanding - December 31, 2019 28,076,223 $ 1.07 Granted — — Cancelled or expired 22,076,223 0.95 Exercised 2,750,000 0.92 Options outstanding - December 31, 2020 3,250,000 $ 1.07 There are no unvested options as of December 31, 2020. The following tables summarize information about stock options outstanding and exercisable: Options Outstanding and Exercisable at December 31, 2020 Range of Number Outstanding Weighted Remaining Contractual Life Weighted Average Exercise Price Aggregate Intrinsic $0.40 to $0.60 --- $ --- $ — $0.61 to $1.00 --- --- $ --- $ — $1.01 to $1.50 1,000,000 .0 years $ 1.25 $ — $1.51 to $2.25 2,250,000 .25 years $ 1.93 $ — $0.40 to $2.25 3,250,000 .2 years $ 1.07 $ — Options Outstanding and Exercisable at December 31, 2019 Range of Number Exercisable Weighted Remaining Contractual Life Weighted Average Exercise Price Aggregate Intrinsic $0.40 to $0.60 776,223 .8 years $ 0.60 $ — $0.61 to $1.00 9,800,000 .7 years $ 0.67 $ — $1.01 to $1.50 14,500,000 .8 years $ 1.25 $ — $1.51 to $2.25 3,000,000 1.3 years $ 1.63 $ — $0.40 to $2.25 28,076,223 .9 years $ 1.07 $ — (1) The aggregate intrinsic value in the table represents the difference between the closing stock price on December 31, 2020 and 2019 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 December 31, 2020 and 2019. Common Stock Purchase Warrants For warrants granted to non-employees in exchange for services, the Company recorded the fair value of the equity instrument using the Black-Scholes pricing model unless the value of the services is more reliably measurable. The following table summarizes information about the Company’s stock purchase warrants outstanding and exercisable at December 31, 2020 and December 31, 2019: Number Weighted Average Exercise Price Range of Exercise Price Weighted Remaining Contractual Life Outstanding at December 31, 2018 4,865,640 $ 0.84 $ 0.20 – 1.23 1.5 years Granted — Cancelled or expired --- Exercised --- Outstanding at December 31, 2019 4,865,640 $ 0.84 $ 0.20 – 1.23 .5 years Granted --- Cancelled or expired 2,732,720 0.76 $ 0.20 – 0.89 --- Exercised 1,882,920 0.89 0.89 --- Warrants exercisable at December 31, 2020 250,000 $ 1.23 $ 1.23 1.2 years The aggregate intrinsic value of the 250,000 and 4,865,640 outstanding and exercisable warrants at December 31, 2020 and 2019, respectively, was $0. The intrinsic value is the difference between the closing stock price on December 31, 2020 and 2019 and the exercise price, multiplied by the number of in-the-money warrants had all warrant holders exercised their warrants on December 31, 2020 and 2019.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES Legal Matters Stephen E. Flechner v. Standard Metals Processing, Inc. On April 29, 2014, Stephen E. Flechner filed suit in the United States District Court for the District of Colorado against Standard Metals Processing, Inc. alleging that Standard Metals had refused to allow him to exercise stock options granted to him pursuant to a Stock Option Agreement, dated April 1, 2010, and a second Stock Option Agreement, dated January 21, 2011. On June 12, 2014, Standard Metals filed an Answer and a Motion to Dismiss or, Alternatively, to Stay or Transfer the action to the United States District Court for the Northern District of Alabama, Middle Division. On January 16, 2015, Standard Metals filed a Motion for Summary Judgment. On January 23, 2015, the Court issued an Order granting in part and denying in part Standard Metals’ Motion to Dismiss or, Alternatively, to Stay or Transfer the action to the United States District Court for the Northern District of Alabama, Middle Division. The Court in its Order stayed further proceedings in Colorado pending the issuance of orders by the Alabama court. Thereafter, on January 26, 2015, the Court issued an Order vacating the February 20, 2015 Trial Preparation Conference and the March 9, 2015 Bench Trial. On March 23, 2015, the Court issued an Order denying Standard Metals’ Motion for Summary Judgment. On March 30, 2015, Flechner filed a Motion to Lift the Stay. On March 31, 2015, the Court issued an Order granting Flechner’s Motion to Lift the Stay. On April 6, 2015, the Court issued an Order scheduling a Bench Trial for July 29, 2015. On April 9, 2015, Flechner filed a Motion for Reconsideration of the Court’s March 23, 2015 Order Denying Flechner’s Motion to Enforce the Confidential Settlement Agreement to Settle Certain Issues. On May 1, 2015, the Court issued an Order Granting Flechner’s Motion to Enforce the Confidential Settlement Agreement to Settle Certain Issues. On August 12, 2015 the United Stated District Court for the District of Colorado issued a judgment in favor of Stephen E. Flechner for $2,157,000. An amended final judgment was ordered in adjudication of the Complaint by the U.S. District Court for the District of Colorado (the “Court”) on August 28, 2015 in favor of Flechner in the amount of $2,157,000, plus interest through the date of judgment of $235,246, plus interest of $472.76/day from August 28, 2015 until paid in full. The Company, in good faith anticipation of a settlement did not appeal the judgment and therefore, the Company’s notice of appeal was dismissed on November 17, 2015. This judgment is now non-appealable. The Company has recognized the daily interest due from the date of the August 28, 2015 judgment through December 31, 2020, totalling $965,376, resulting in a total amount of $3,357,622 being included in the Accrual for settlement of lawsuits relating to this matter in the accompanying December 31, 2020 consolidated balance sheet.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 10 – INCOME TAXES The components of income tax expense for the years ended December 31, 2020 and 2019 consist of the following: 2020 2019 Current tax provision $ — $ — Deferred tax benefit (103,000 ) (142,000 ) Valuation allowance 103,000 142,000 Total income tax provision $ — $ — Reconciliations between the statutory rate and the effective tax rate for the years ended December 31, 2020 and 2019 consist as follows: 2020 2019 Federal statutory tax rate (21.0 )% (21.0 )% State taxes, net of federal benefit 0 % 0 % Permanent differences — — % Valuation allowance 21.0 % 21.0 % Effective tax rate — — Significant components of the Company’s deferred tax assets as of December 31, 2020 and 2019 are summarized below. The calculations presented below at December 31, 2020 reflect the new U.S. federal statutory corporate tax rate of 21% effective January 1, 2018 (see Note 2). 2020 2019 Deferred tax assets: Net operating loss carry forwards $ 7,351,000 $ 7,248,000 Impairment of assets 6,941,000 6,941,000 Stock based compensation 2,228,000 2,228,000 Loss on settlement of debt 32,000 32,000 Total deferred tax asset 16,552,000 16,449,000 Valuation allowance (16,552,000 ) (16,449,000 ) $ — $ — As of December 31, 2020, the Company had approximately $104,000,000 of federal net operating loss carry forwards. These carry forwards, if not used, will begin to expire in 2028. Future utilization of their net operating loss carry forwards is subject to certain limitations under Section 382 of the Internal Revenue Code. The Company believes that the issuance of their common stock in exchange for the Shea Mining and Milling properties in March of 2011 resulted in an “ownership change” under the rules and regulations of Section 382. Accordingly, the Company’s ability to utilize their net operating losses of $69,000,000 generated prior to this date is limited to approximately $1,000,000 annually. As of December 31, 2020, we do not believe any of our net operating loss carry forward consists of deductions generated by the exercise of warrants or options to purchase our stock. In the future, the stock options referenced in the above table of deferred tax items may be exercised and we may receive a tax deduction. To the extent that the tax deduction is included in a net operating loss carry forward and is in excess of amounts recognized for book purposes, no benefit will be recognized until the loss carry forward is recognized. Upon utilization and realization of the carry forward, the corresponding change in the deferred asset and valuation allowance will be recorded as additional paid-in capital. We provide for a valuation allowance when it is more likely than not that we will not realize a portion of the deferred tax assets. We have established a valuation allowance against our net deferred tax asset due to the uncertainty that enough taxable income will be generated in those taxing jurisdictions to utilize the assets. Therefore, we have not reflected any benefit of such deferred tax assets in the accompanying financial statements. We reviewed all income tax positions taken or that we expect to be taken for all open years and determined that our income tax positions are appropriately stated and supported for all open years. The Company is subject to U.S. federal income tax examinations by tax authorities for years after 2011 due to unexpired net operating loss carryforwards originating in and subsequent to that year. The Company may be subject to income tax examinations for the various taxing authorities which vary by jurisdiction.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS On January 22, 2021, GPR, the Company’s senior secured creditor and controlling shareholder, urged our Board of Directors to call an Annual Meeting for the purposes of seeking shareholder approval of an amendment to the Company’s Articles of Incorporation to: either (a) reverse split the Company’s existing Common Stock outstanding without reducing the number of shares authorized or (b) increase the number of Common Stock authorized, and (c) to designate a new class of Preferred Stock. The purpose of seeking approval of such amendment is to provide a sufficient amount of unissued Common Stock and Preferred Stock to accommodate: (i) resolution(s) with its creditors, (ii) issuance for investments received and/or (iii) acquisition of assets in furtherance of its business plan.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Standard Metals Processing, Inc., and its wholly owned subsidiaries Aurielle Enterprises, Inc., (f/k/a Tonopah Milling and Metals Group, Inc.) and its wholly owned subsidiaries Tonopah Custom Processing, Inc., and Tonopah Resources, Inc. All significant intercompany transactions, accounts and balances have been eliminated in consolidation.
Cash and Cash Equivalents	Cash and Cash Equivalents We maintain our cash in high-quality financial institutions. The balances, at times, may exceed federally insured limits.
Property, Plant and Equipment	Property, Plant and Equipment Property and equipment are recorded at cost and depreciated, once placed in service, using the straight-line method over estimated useful lives as follows: Years Machinery and equipment 2-7 Vehicle 2 Maintenance and repairs are charged to expense as incurred; major renewals and betterments are capitalized. As items of property or equipment are sold or retired, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is included in operating income.
Long-Lived Assets	Long-Lived Assets The Company will periodically evaluate the carrying value of long-lived assets to be held and used, including but not limited to, mineral properties, mine tailings, mine dumps, capital assets and intangible assets, when events and circumstances warrant such a review and at least annually. The carrying value of a long-lived asset is considered impaired when the anticipated undiscounted cash flow from such asset is separately identifiable and is less than its carrying value. In that event, a loss is recognized based on the amount by which the carrying value exceeds the fair value of the long-lived asset. Fair value is determined primarily using the anticipated cash flows discounted at a rate commensurate with the risk involved. Losses on long-lived assets to be disposed of are determined in a similar manner, except that fair values are reduced for the cost to dispose. There were no impairment charges during the years ended December 31, 2020 and December 31, 2019.
Use of Estimates	Use of Estimates Preparing financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition and Deferred Revenue	Revenue Recognition and Deferred Revenue As of December 31, 2020, we have recorded no revenues from custom permitted processing toll milling. If we achieve revenue generation, the Company plans to report such revenues consistent with ASC Topic 606.
Financial Instruments	Financial Instruments The carrying amounts for all financial instruments approximates fair value. The carrying amounts for cash, accounts payable and accrued liabilities approximated fair value because of the short maturity of these instruments. The fair value of short-term debt approximated the carrying amounts based upon the expected borrowing rate for debt with similar remaining maturities and comparable risk.
Loss per Common Share	Loss per Common Share Basic earnings (loss) per common share is computed by dividing net loss applicable to common shareholders by the weighted average number of common shares outstanding during the periods presented. Diluted earnings 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. At December 31, 2020 and 2019, the weighted average shares from stock options of 3,250,000 and 28,076,223, respectively and warrants of 250,000 and 4,865,640, and number of equivalent shares of convertible notes payable of 6,239,516 and 688,525, respectively, were excluded from the diluted weighted average common share calculation due to the antidilutive effect such shares would have on net loss per common share.
Income Taxes	Income Taxes Income taxes are accounted for based upon an asset and liability approach. Accordingly, deferred tax assets and liabilities arise from the difference between the tax basis of an asset or liability and its reported amount in the financial statements. Deferred tax amounts are determined using the tax rates expected to be in effect when the taxes will actually be paid or refunds received, as provided under currently enacted tax law. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense or benefit is the tax payable or refundable, respectively, for the period plus or minus the change in deferred tax assets and liabilities during the period. Accounting guidance requires the recognition of a financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company believes its income tax filing positions and deductions will be sustained upon examination and accordingly, no reserves, or related accruals for interest and penalties have been recorded at December 31, 2020 and 2019. The Company recognizes interest and penalties on unrecognized tax benefits as well as interest received from favorable tax settlements within income tax expense. On December 22, 2017, the President of the United States signed and enacted into law H.R. 1 (the “Tax Reform Law”). The Tax Reform Law, effective for tax years beginning on or after January 1, 2018, except for certain provisions, resulted in significant changes to existing United States tax law, including various provisions that are expected to impact the Company. The Tax Reform Law reduces the federal corporate tax rate from 34% to 21% effective January 1, 2018. The Company believes the corporate tax rate reduction will have a favorable effect on its consolidated audited financial statements should it attain profitable operations.
Recent Accounting Standards	Recent Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers,” which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The new standard is effective for annual reporting periods for public business entities beginning after December 15, 2017, including interim periods within that reporting period. The new standard permits the use of either the retrospective or cumulative effect transition method. The Company adopted this standard on January 1, 2018, but as there have been no revenues to date, the Company does not expect the adoption to have a material impact and no transition method will be necessary upon adoption. In February 2016, the FASB issued ASU No. 2016-02, Leases During the year ended December 31, 2020 and through January 25, 2020, there were several new accounting pronouncements issued by the Financial Accounting Standards Board. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s consolidated financial statements.
Management's Evaluation of Subsequent Events	Management’s Evaluation of Subsequent Events The Company evaluates events that have occurred after the balance sheet date of December 31, 2020, through the date which the consolidated financial statements were issued. Based upon the review, other than described in Note 11 – Subsequent Events, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the consolidated financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of property plant and equipment	Years Machinery and equipment 2-7 Vehicle 2

Mining and Mineral Rights (Tabl

Mining and Mineral Rights (Tables)	12 Months Ended
	Dec. 31, 2020
Mineral Industries Disclosures [Abstract]
Schedule of mining and mineral rights	FORMERLY - Property, Plant and Equipment: Shea Mining & Milling asset purchase $ 2,108,300 Equipment, net of $21,000 accumulated depreciation. 0 Construction in progress 1,775,224 $ 3,883,524 NOW Mining Assets and Mineral Rights $ 3,883,524

Shareholders' Deficit (Tables)

Shareholders' Deficit (Tables)	12 Months Ended
	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
Schedule of stock options by exercise price range	Number of Weighted Average Exercise Price Options outstanding - December 31, 2018 32,576,223 $ 0.98 Granted — — Cancelled or expired --- --- Exercised 4,500,000 1.07 Options outstanding - December 31, 2019 28,076,223 $ 1.07 Granted — — Cancelled or expired 22,076,223 0.95 Exercised 2,750,000 0.92 Options outstanding - December 31, 2020 3,250,000 $ 1.07
Schedule of stock options by exercise price range	Options Outstanding and Exercisable at December 31, 2020 Range of Number Outstanding Weighted Remaining Contractual Life Weighted Average Exercise Price Aggregate Intrinsic $0.40 to $0.60 --- $ --- $ — $0.61 to $1.00 --- --- $ --- $ — $1.01 to $1.50 1,000,000 .0 years $ 1.25 $ — $1.51 to $2.25 2,250,000 .25 years $ 1.93 $ — $0.40 to $2.25 3,250,000 .2 years $ 1.07 $ — Options Outstanding and Exercisable at December 31, 2019 Range of Number Exercisable Weighted Remaining Contractual Life Weighted Average Exercise Price Aggregate Intrinsic $0.40 to $0.60 776,223 .8 years $ 0.60 $ — $0.61 to $1.00 9,800,000 .7 years $ 0.67 $ — $1.01 to $1.50 14,500,000 .8 years $ 1.25 $ — $1.51 to $2.25 3,000,000 1.3 years $ 1.63 $ — $0.40 to $2.25 28,076,223 .9 years $ 1.07 $ —
Schedule of stock warrants outstanding	Number Weighted Average Exercise Price Range of Exercise Price Weighted Remaining Contractual Life Outstanding at December 31, 2018 4,865,640 $ 0.84 $ 0.20 – 1.23 1.5 years Granted — Cancelled or expired --- Exercised --- Outstanding at December 31, 2019 4,865,640 $ 0.84 $ 0.20 – 1.23 .5 years Granted --- Cancelled or expired 2,732,720 0.76 $ 0.20 – 0.89 --- Exercised 1,882,920 0.89 0.89 --- Warrants exercisable at December 31, 2020 250,000 $ 1.23 $ 1.23 1.2 years

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of components of Income tax expense (Benefit)	2020 2019 Current tax provision $ — $ — Deferred tax benefit (103,000 ) (142,000 ) Valuation allowance 103,000 142,000 Total income tax provision $ — $ —
Schedule of effective Income tax rate reconciliation	2020 2019 Federal statutory tax rate (21.0 )% (21.0 )% State taxes, net of federal benefit 0 % 0 % Permanent differences — — % Valuation allowance 21.0 % 21.0 % Effective tax rate — —
Schedule of deferred tax assets and liabilities	2020 2019 Deferred tax assets: Net operating loss carry forwards $ 7,351,000 $ 7,248,000 Impairment of assets 6,941,000 6,941,000 Stock based compensation 2,228,000 2,228,000 Loss on settlement of debt 32,000 32,000 Total deferred tax asset 16,552,000 16,449,000 Valuation allowance (16,552,000 ) (16,449,000 ) $ — $ —

Nature of Business (Details)

Nature of Business (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Nature of Business (Details) [Line Items]
Net loss	$ (488,275)	$ (677,165)
Accumulated deficit	(104,350,402)	$ (103,862,127)
Working capital deficit	10,169,955
Cash proceeds	$ 206,022

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - shares	Dec. 22, 2017	Dec. 31, 2020	Dec. 31, 2019
Summary of Significant Accounting Policies (Details) [Line Items]
Federal corporate tax rate		21.00%	21.00%
Share-based Payment Arrangement, Option [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Antidilutive effect shares		3,250,000	28,076,223
Warrant [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Antidilutive effect shares		250,000	4,865,640
Convertible Debt Securities [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Antidilutive effect shares		6,239,516	688,525
Maximum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Federal corporate tax rate	34.00%
Minimum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Federal corporate tax rate	21.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of property plant and equipment	12 Months Ended
	Dec. 31, 2020
Machinery and equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	2 years
Machinery and equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	7 years
Vehicle [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	2 years

Mining and Mineral Rights (Deta

Mining and Mineral Rights (Details)	Dec. 31, 2020m²
Mineral Industries Disclosurees (Details) [Line Items]
Area of building	21,875

Mining and Mineral Rights (De_2

Mining and Mineral Rights (Details) - Schedule of mining and mineral rights	Dec. 31, 2020USD ($)
Property, Plant and Equipment:
Shea Mining & Milling asset purchase	$ 2,108,300
Equipment, net of $21,000 accumulated depreciation.	0
Construction in progress	1,775,224
Property, Plant and Equipment, Gross	3,883,524
Mining Assets and Mineral Rights	$ 3,883,524

Senior Secured Promissory Not_2

Senior Secured Promissory Note, Related Party (Details) - USD ($)	Oct. 13, 2013	Dec. 21, 2019	Dec. 31, 2020	Dec. 31, 2019
Senior Secured Promissory Note, Related Party (Details) [Line Items]
Debt face amount		$ 192,080
Interest rate			8.00%
Number of shares issued upon debt conversion (in Shares)		4,500,000
Outstanding principal balance			$ 2,229,187	$ 2,229,187
Accrued interest			$ 1,329,303	$ 1,143,473
Pure Path Capital Management LLC [Member] | 8% Senior Secured Convertible Promissory Note Due on April 10, 2015 [Member]
Senior Secured Promissory Note, Related Party (Details) [Line Items]
Debt face amount	$ 2,500,000
Original principal balance	$ 1,933,345
Interest rate	8.00%
Number of shares issued upon debt conversion (in Shares)	27,000,000
Debt default additional interest	15.00%

Promissory Notes Payable - Re_2

Promissory Notes Payable - Related Party (Details) - USD ($)	Nov. 04, 2015	Oct. 29, 2015	Oct. 20, 2015	Jul. 31, 2015	Apr. 13, 2015	Feb. 13, 2015	Feb. 11, 2015	Dec. 31, 2020	Dec. 31, 2019	Dec. 21, 2019
Promissory Notes Payable - Related Party (Details) [Line Items]
Debt face amount										$ 192,080
Interest accrued, percentage							8.00%
Accrued interest								$ 220,029	$ 182,084
Tina Gregerson Family Properties [Member]
Promissory Notes Payable - Related Party (Details) [Line Items]
Debt face amount							$ 750,000
Tina Gregerson Family Properties [Member] | Unsecured Debt [Member]
Promissory Notes Payable - Related Party (Details) [Line Items]
Debt term	1 year	1 year	1 year	1 year	1 year	1 year	1 year
Cash proceeds	$ 15,000	$ 12,000	$ 2,500	$ 150,000	$ 50,000	$ 48,000	$ 200,000

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 16, 2020	Dec. 31, 2020	Dec. 31, 2019
Convertible Notes Payable (Details) [Line Items]
Related party advance			$ 205,655
Accounts payable			137,655
Outstanding convertible promissory notes payable			68,000
Convertible promissory note			$ 192,080
Stock option restricted common shares (in Shares)			4,500,000
Stock conversion price (in Dollars per share)			$ 0.0426
Other advances			$ 13,575
Unamortized debt discount			$ 13,575
Pre-existing convertible note		$ 100,000
Granite Peak Resources [Member]
Convertible Notes Payable (Details) [Line Items]
Related party transactions, description	the Company executed a Line of Credit (“LOC”) with GPR, related party, evidenced by a promissory note. The LOC is for up to $2,500,000, matures over three years and may be increased by up to another $1,000,000 and extended an additional two years, respectively, at GPR’s sole option. The LOC is for funding operating expenses critical to the Company’s redirection and all requests for funds may be approved or disapproved in GPR’s sole discretion. The LOC bears interest at 10% per annum, is convertible into shares of the Company’s common stock at a per share price of $0.04 based on the last closing sale price on the date of execution and will be secured by the real and personal property GPR already has under lien.
Advance direct payment on accounts payable		206,022
Principal amount		219,597
Debt Instrument, Increase, Accrued Interest		16,073
Other advances		219,597
Principal advance		319,597
Interest payable		$ 118,732

Shareholders' Deficit (Details)

Shareholders' Deficit (Details) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 21, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Stockholders' Equity Note [Abstract]
Liquidation preference (in Dollars)		$ 10,000,000
Market value of equity (in Dollars)		$ 200,000,000
Distribution in liquidation, description		The Company has an average market capitalization (calculated by adding the value of all outstanding shares of Common Stock valued at the Company’s closing sale price on the OTC Market or other applicable bulletin board or exchange, plus the value of the outstanding Series A Preferred Stock at the Original Issues Price per share) of $200,000,000 or more over any 90 day period. The holders of the Series A Preferred Stock would have the right, for 30 days after the end of such qualifying 90 day measurement period, to require the Company to purchase the Series A Preferred Stock for an amount equal to the Liquidation Value. ● Any Liquidity Event in which the Company receives proceeds of $50,000,000 or more. For purposes hereof, a “Liquidity Event” means any (a) liquidation, dissolution or winding up of the Company; (b) acquisition of the Company by means of any transaction or series of related transactions (including, without limitation, any reorganization, merger, share exchange, share purchase or consolidation) provided that the applicable transaction shall not be deemed a liquidation unless the Company’s stockholders constituted immediately prior to such transaction hold less than 50% of the voting power of the surviving or acquiring entity; or (c) the sale, lease, transfer or other disposition, in a single transaction or series of related transactions, by the Company or any subsidiary of the Company of all or substantially all the assets of the Company and its subsidiaries taken as a whole, or the sale or disposition (whether by merger or otherwise) of one or more subsidiaries of the Company if substantially all of the assets of the Company and its subsidiaries taken as a whole are held by such subsidiary or subsidiaries.
Stock option		2,750,000
Restricted common shares exercised		1,882,920
Conversion price (in Dollars per share)		$ 0.023
Warrant exercised		2,750,000
Warrants modified to exercise price		1,882,920
Loss modification (in Dollars)		$ 115,722
Convertible promissory note payable (in Dollars)	$ 192,080
Restricted common share	4,500,000
Common shares conversion price (in Dollars per share)	$ 0.0426
Number of warrants exercisable		250,000
Number of warrants outstanding		250,000	4,865,640	4,865,640
Aggregate intrinsic value (in Dollars)		$ 0	$ 0

Shareholders' Deficit (Detail_2

Shareholders' Deficit (Details) - Schedule of stock options activity - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Schedule of stock options activity [Abstract]
Number of Options, Options outstanding at beginning	28,076,223	32,576,223
Weighted Average Exercise Price, Options outstanding at beginning	$ 1.07	$ 0.98
Number of Options, Granted
Weighted Average Exercise Price, Granted
Number of Options, Cancelled or expired	22,076,223
Weighted Average Exercise Price, Cancelled or expired	$ 0.95
Number of Options, Exercised	2,750,000	4,500,000
Weighted Average Exercise Price, Exercised	$ 0.92	$ 1.07
Number of Options outstanding, Options outstanding at ending	3,250,000	28,076,223
Weighted Average Exercise Price, Options outstanding at ending	$ 1.07	$ 1.07

Shareholders' Deficit (Detail_3

Shareholders' Deficit (Details) - Schedule of stock options by exercise price range - USD ($)		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
$0.40 to $0.60 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price lower range limit, per share		$ 0.40	$ 0.40
Exercise price upper range limit, per share		$ 0.60	$ 0.60
Number Outstanding, shares (in Shares)			776,223
Weighted Remaining Contractual Life			292 days
Weighted Average Exercise Price, per share			$ 0.60
Aggregate Intrinsic Value (in Dollars)	[1]
$0.61 to $1.00 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price lower range limit, per share		$ 0.61	$ 0.61
Exercise price upper range limit, per share		$ 1	$ 1
Number Outstanding, shares (in Shares)			9,800,000
Weighted Remaining Contractual Life			255 days
Weighted Average Exercise Price, per share			$ 0.67
Aggregate Intrinsic Value (in Dollars)	[1]
$1.01 to $1.50 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price lower range limit, per share		$ 1.01	$ 1.01
Exercise price upper range limit, per share		$ 1.50	$ 1.50
Number Outstanding, shares (in Shares)		1,000,000	14,500,000
Weighted Remaining Contractual Life		0 years	292 days
Weighted Average Exercise Price, per share		$ 1.25	$ 1.25
Aggregate Intrinsic Value (in Dollars)	[1]
$1.51 to $2.25 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price lower range limit, per share		$ 1.51	$ 1.51
Exercise price upper range limit, per share		$ 2.25	$ 2.25
Number Outstanding, shares (in Shares)		2,250,000	3,000,000
Weighted Remaining Contractual Life		3 months	1 year 109 days
Weighted Average Exercise Price, per share		$ 1.93	$ 1.63
Aggregate Intrinsic Value (in Dollars)	[1]
$0.40 to $2.25 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price lower range limit, per share		$ 0.40	$ 0.40
Exercise price upper range limit, per share		$ 2.25	$ 2.25
Number Outstanding, shares (in Shares)		3,250,000	28,076,223
Weighted Remaining Contractual Life		73 days	328 days
Weighted Average Exercise Price, per share		$ 1.07	$ 1.07
Aggregate Intrinsic Value (in Dollars)	[1]
[1]	The aggregate intrinsic value in the table represents the difference between the closing stock price on December 31, 2020 and 2019 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 December 31, 2020 and 2019.

Shareholders' Deficit (Detail_4

Shareholders' Deficit (Details) - Schedule of stock warrants outstanding - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Class of Warrant or Right [Line Items]
Number Of Outstanding, Beginning Balance (in Shares)	4,865,640	4,865,640
Weighted Average Exercise Price, Beginning Balance	$ 0.84	$ 0.84
Weighted Remaining Contractual Life		1 year 6 months
Number of Granted (in Shares)
Number of Cancelled or expired (in Shares)	2,732,720
Weighted Average Exercise Price, Cancelled or expired	$ 0.76
Weighted Remaining Contractual Life, Exercised
Number of Exercised (in Shares)	1,882,920
Weighted Average Exercise Price, Exercised	$ 0.89
Range of Exercise Price, Exercised	$ 0.89
Weighted Remaining Contractual Life, Exercised
Number Of Outstanding, Ending Balance (in Shares)	250,000	4,865,640
Weighted Average Exercise Price, Ending Balance	$ 1.23	$ 0.84
Range of Exercise Price, Ending Balance	$ 1.23
Weighted Remaining Contractual Life, Ending Balance	1 year 73 days	6 months
Minimum [Member]
Class of Warrant or Right [Line Items]
Range of Exercise Price, Beginning Balance	$ 0.20	$ 0.20
Range of Exercise Price, Cancelled or expired	0.20
Range of Exercise Price, Ending Balance		0.20
Maximum [Member]
Class of Warrant or Right [Line Items]
Range of Exercise Price, Beginning Balance	1.23	1.23
Range of Exercise Price, Cancelled or expired	$ 0.89
Range of Exercise Price, Ending Balance		$ 1.23

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	Aug. 12, 2015	Aug. 28, 2015	Dec. 31, 2020
Commitments and Contingencies (Details) [Line Items]
Interest expense			$ 965,376
Accrual settlement			$ 3,357,622
Stephen E. Flechner v. Standard Metals Processing, Inc. [Member]
Commitments and Contingencies (Details) [Line Items]
Damages paid	$ 2,157,000	$ 2,157,000
Interest damages paid		$ 235,246
Interest damages paid, per day		$472.76

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
U.S. federal statutory corporate tax rate	21.00%	21.00%
Federal net operating loss carry forwards	$ 104,000,000
Operating loss carry forwards, description	These carry forwards, if not used, will begin to expire in 2028.
Net operating losses	$ 69,000,000
Prior net operating losses	$ 1,000,000

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of components of Income tax expense (Benefit) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Schedule of components of Income tax expense (Benefit) [Abstract]
Current tax provision
Deferred tax benefit	(103,000)	(142,000)
Valuation allowance	103,000	142,000
Total income tax provision

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of effective Income tax rate reconciliation	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Schedule of effective Income tax rate reconciliation [Abstract]
Federal statutory tax rate	(21.00%)	(21.00%)
State taxes, net of federal benefit	0.00%	0.00%
Permanent differences
Valuation allowance	21.00%	21.00%
Effective tax rate

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of deferred tax assets and liabilities - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Net operating loss carry forwards	$ 7,351,000	$ 7,248,000
Impairment of assets	6,941,000	6,941,000
Stock based compensation	2,228,000	2,228,000
Loss on settlement of debt	32,000	32,000
Total deferred tax asset	16,552,000	16,449,000
Valuation allowance	(16,552,000)	(16,449,000)
Deferred tax assets net