American Clean Resources (ACRG) 10-Q 8 Nov 22 2022 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Nov. 07, 2022
Document Information Line Items
Entity Registrant Name	AMERICAN CLEAN RESOURCES GROUP, INC.
Trading Symbol	ACRG
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		2,674,530
Amendment Flag	false
Entity Central Index Key	0000773717
Entity Current Reporting Status	No
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-14319
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	84-0991764
Entity Address, Address Line One	611 Walnut Street
Entity Address, City or Town	Gadsden
Entity Address, State or Province	AL
Entity Address, Postal Zip Code	35901
City Area Code	(888)
Local Phone Number	960-7347
Title of 12(b) Security	Common Stock $0.001 par value
Security Exchange Name	NONE
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash	$ 849	$ 2,363
Total current assets	849	2,363
Mining and mineral rights	3,883,524	3,883,524
Total Assets	3,884,373	3,885,887
Current liabilities:
Senior secured promissory note payable, related party	2,229,187	2,229,187
Promissory notes payable - related party	477,500	477,500
Convertible notes payable - related party	1,380,590	985,094
Accrual for settlement of lawsuits - related party	3,679,588	3,531,179
Accounts payable	1,191,368	1,147,751
Accrued interest - Related party $2,171,666 and $1,925,233 at September 30, 2022 and December 31, 2021	3,338,655	2,929,060
Total current liabilities	12,296,888	11,299,771
Commitments and Contingencies (Note 6)
Preferred stock, 110,000,000 shares authorized:
Series A, $.001 par value: 10,000,000 issued and outstanding at September 30, 2022 and December 31, 2021	10,000,000	10,000,000
Shareholders’ deficit:
Common stock, $0.001 par value, 1,000,000,000 shares authorized: 2,674,530 issued and outstanding at September 30, 2022 and December 31, 2021	2,674	2,674
Additional paid-in capital	88,061,298	88,061,298
Accumulated deficit	(106,476,487)	(105,477,856)
Total shareholders’ deficit	(18,412,515)	(17,413,884)
Total Liabilities and Shareholders’ Deficit	$ 3,884,373	$ 3,885,887

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Accrued interest - related party (in Dollars)	$ 2,171,666	$ 1,925,233
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	2,674,530	2,674,530
Common stock, shares outstanding	2,674,530	2,674,530
Preferred Stock
Preferred stock authorized, shares	110,000,000	110,000,000
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

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Statement of Comprehensive Income [Abstract]
Revenues
Operating expenses:
General and administrative	150,355	101,090	$ 462,061	$ 595,415
Total operating expenses	150,355	101,090	462,061	595,415
Loss from operations	(150,355)	(101,090)	(462,061)	(595,415)
Other income (expense):
Other income	2,098	2,098	6,296	6,296
Derecognition of debt	15,138	2,421	15,138	29,353
Loss on modification of options and warrants
Interest expense, including related party of $244,759 and $158,335 at September 30, 2022 and 2021	(190,345)	(175,197)	(558,004)	(509,449)
Total other expense	(173,109)	(170,678)	(536,570)	(473,800)
Loss before income tax provision	(323,464)	(271,768)	(998,631)	(1,069,215)
Income tax provision
Net loss	$ (323,464)	$ (271,768)	$ (998,631)	$ (1,069,215)
Basic net loss per common share (in Dollars per share)	$ (0.12)	$ (0.1)	$ (0.37)	$ (0.4)
Basic weighted average common shares outstanding (in Shares)	2,674,530	2,674,530	2,674,530	2,674,530

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Unaudited) (Parentheticals) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Statement of Comprehensive Income [Abstract]
Related party	$ 244,759	$ 158,335

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net loss	$ (998,631)	$ (1,069,215)
Adjustments to reconcile net loss to cash flows provided by (used in) operating activities:
Gain on derecognition of certain accounts payable	(15,138)	(29,353)
Expenses paid directly by related party	395,496	580,828
Expenses paid directly by exercise of options and warrants
Loss on modification of options and warrants
Changes in operating assets and liabilities - Prepaid expenses		35,447
Accounts payable	58,755	(26,235)
Accrued expenses	409,595	379,386
Accrual for settlement of lawsuits	148,409	130,063
Net cash provided by (used in) operating activities	(1,514)	921
Cash flows from investing activities:
Cash flows from financing activities:
Net cash provided by financing activities
(Decrease) Increase in cash	(1,514)	921
Cash, beginning of period	2,363	1,199
Cash, end of period	849	2,237
Supplemental cash flow disclosures
Advances from related party to pay expenses on Company’s behalf	$ 395,496	$ 580,828

Condensed Consolidated Statem_4

Condensed Consolidated Statement of Changes in Shareholders’ Deficit - USD ($)	Common Stock	APIC	Accumulated Deficit	Total
Balance at Dec. 31, 2020	$ 2,674	$ 88,061,298	$ (104,350,402)	$ (16,286,430)
Balance (in Shares) at Dec. 31, 2020	2,674,530
Net loss			(1,069,215)	(1,069,215)
Balance at Sep. 30, 2021	$ 2,674	88,061,298	(105,419,617)	(17,355,645)
Balance (in Shares) at Sep. 30, 2021	2,674,530
Balance at Dec. 31, 2021	$ 2,674	88,061,298	(105,477,856)	(17,413,884)
Balance (in Shares) at Dec. 31, 2021	2,674,530
Net loss			(998,631)	(998,631)
Balance at Sep. 30, 2022	$ 2,674	$ 88,061,298	$ (106,476,487)	$ (18,412,515)
Balance (in Shares) at Sep. 30, 2022	2,674,530

Nature of Business

Nature of Business	9 Months Ended
	Sep. 30, 2022
Nature of Business [Abstract]
NATURE OF BUSINESS	NOTE 1 – NATURE OF BUSINESS American Clean Resources Group, Inc. ( f/k/a Standard Metals Processing, Inc. 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 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 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 condensed 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 nine months ended September 30, 2022, the Company had a net loss of $998,631. At September 30, 2022, the Company had an accumulated deficit of $106,476,487 and a working capital deficit of $12,296,039. Additionally, all of the Company’s assets are under lien pursuant to a First Deed of Trust and UCC filings; and 100% of the common stock of the Company’s subsidiary Aurielle Enterprises, Inc. (“AE”), and that of its wholly owned subsidiaries Tonopah Custom Processing, Inc., (“TCP”) and Tonopah Resources, Inc. (“TR”) have been pledged in favor of Granite Peak Resources, LLC (“GPR”), a related party, whose secured Note is in default. These circumstances raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent on its ability to raise the required additional capital or debt financing to meet short and long-term operating requirements. During the nine months ended September 30, 2022, $395,496 was advanced from the convertible note line of credit GPR established for the Company in 2020 (See Note 4). 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 endeavors 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 would likely be reduced, and such securities might have rights, preferences, or privileges senior to our common stock. Additional financing may not be available on 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 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, however, 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	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The condensed consolidated financial statements include the accounts of American Clean Resources Group, Inc., and its wholly owned subsidiary, Aurielle Enterprises Inc. (“AE”) and its wholly owned subsidiaries, Tonopah Custom Processing, Inc., (“TCP”) and Tonopah Resources, Inc. (“TR”). All significant intercompany transactions, accounts and balances have been eliminated in consolidation. Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared 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 the information and footnotes required by US GAAP for complete financial statements. The unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in our Form 10-K for the year ended December 31, 2021, filed April 14, 2022. In the opinion of management, all adjustments (consisting of normal recurring adjustments unless otherwise indicated) considered necessary for a fair presentation have been included. Operating results for the nine months ended September 30, 2022, are not necessarily indicative of the results that may be expected for the year as a whole. Mineral Properties Mineral property acquisition costs are recorded at cost and are deferred until the viability of the property is determined. No properties have produced operating revenues 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 amortized 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. The Company does not own any mining claims. It owns tailings located on the Tonopah property and the rights to certain tailings located in Manhattan, Nevada. The Company has not disturbed or processed any of this material, but recently authorized GPR to examine the economic feasibility of processing the tailings to reclaim their residual content of valuable metals in exchange for the exclusive right to process the tailings should their economic assessment prove positive. The terms of such processing to be mutually agreed upon between GPR and the Company in the future based on the results of the assessment. In addition, the Company and Sustainable Metal Solutions, LLC (“SMS”), an affiliate of GPR, agreed to form a joint venture into which the Company will contribute the solar energy rights attributable to its 1,086 acres in exchange for SMS’s agreement to develop, manage and underwrite the venture. Impairment of Long-Lived Assets and 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 fair values are reduced for the cost of disposition. 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Revenue Recognition and Deferred Revenue As of September 30, 2022, the Company has not recognized any revenues from permitted custom processing toll milling. If we achieve revenue generation, the Company plans to report such revenues consistent with ASC Topic 606. 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 September 30, 2022 and December 31, 2021. The Company recognizes interest and penalties due on unrecognized tax benefits as well as interest receivable from favorable tax settlements within income tax expense. Recent Accounting Standards During the period ended September 30, 2022, and through the date of this filing, 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.

Mining and Mineral Rights

Mining and Mineral Rights	9 Months Ended
	Sep. 30, 2022
Mining and Mineral Rights [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. During 2021, the Company completed substantially all the engineering, test drilling, and independent lab analysis to characterize mineral content of the Company’s tailings which cover approximately 30% of its 1,184 acres. During 2022 the Company’s engineering staff has added to the feasibility study given the value of our water rights and historic use of our property. Based on its continuing assessment of the Company’s property, the Company believes the carrying value of its combined mining and mineral rights, land and water rights of $3,883,524 is fairly stated and not exposed to impairment.

Convertible Notes Payable

Convertible Notes Payable	9 Months Ended
	Sep. 30, 2022
Convertible Notes Payable [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 4 – CONVERTIBLE NOTES PAYABLE On March 16, 2020, the Company executed a Line of Credit (“LOC”) with Granite Peak Resources, LLC (“GPR”), a related party, evidenced by a convertible 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 at GPR’s sole option. The LOC is for funding operating expenses critical to the Company’s basic operations and 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 $1.65 and is secured by the real and personal property of the Company and its subsidiaries, and the subsidiaries’ stock GPR already has under lien (See Note 7). During the nine months ended September 30, 2022, and year ended December 31, 2021, GPR advanced $395,496 and $665,497, respectively, pursuant to the LOC in direct payments on the Company’s behalf, to fund certain operating expenses and reduce certain accounts payable. At September 30, 2022, and December 31, 2021, the balance due GPR under the LOC is $1,280,590 and $885,094 principal and $151,374 and $77,172 accrued interest, respectively. Advances by GPR to pay directly certain operating expenses and reduce certain accounts payable on the Company’s behalf have been included in the convertible promissory issued by the Company in connection with the LOC and classified accordingly in the accompanying consolidated condensed financial statements. Including the foregoing advances under the LOC, there was $100,000 of principal and $84,382 of accrued interest outstanding on convertible debentures at September 30, 2022. Included in the foregoing year-end balances was a pre-existing convertible note in default held by a non-affiliate third party with a principal balance of $100,000 and accrued interest which GPR purchased in September 2021.

Shareholders_ Deficit

Shareholders’ Deficit	9 Months Ended
	Sep. 30, 2022
Shareholders’ Deficit [Abstract]
SHAREHOLDERS’ DEFICIT	NOTE 5 – SHAREHOLDERS’ DEFICIT Common Stock - Option Grants The Company recorded no compensation expense for the nine months ended September 30, 2022 and 2021. As of September 30, 2022, there was $0 in unrecognized compensation expense. The Company did not grant any options during the nine months ended September 30, 2022, none expired, and none were cancelled. There are no unvested options as of September 30, 2022. 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 Company did not grant any warrants during the nine months ended September 30, 2022, and no warrants were exercised, 5000 expired, and none were cancelled. At September 30, 2022, there were 5,000 warrants outstanding, with a weighted exercise price of $56.00 and a weighted remaining contractual life of 0.3 years. The aggregate intrinsic value of the 5,000 outstanding and exercisable warrants at September 30, 2022, and December 31, 2021 was $0. The intrinsic value is the difference between the closing stock price on September 30, 2022, and December 31, 2021, and the exercise price, multiplied by the number of in-the-money warrants had all warrant holders exercised their warrants on September 30, 2022, or December 31, 2021.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6 – 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 the Company had refused to allow him to exercise stock options granted to him pursuant to certain Stock Option Agreements. On August 28, 2015, an amended final judgment was ordered in adjudication of the Complaint by the U.S. District Court for the District of Colorado (the “Court”) 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 September 30, 2022, totaling $1,392,257 resulting in a total amount of $3,679,588 being included in the Accrual for settlement of lawsuits relating to this matter in the accompanying condensed consolidated balance sheets as of September 30, 2022. On November 29, 2021, the Company was notified that its majority shareholder, Granite Peak Resources, LLC, had executed definitive documents with Stephen Flechner to acquire his judgment against the Company. Documents have been filed with the Court to reflect this acquisition. As GPR now owns Mr. Flechner’s claim, the Company’s Accrual for Settlement of Lawsuits, and the interest relating thereto, have been reflected as a related party transaction.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7 – related party TRANSACTIONS During March 2019, the Company was informed that a change of control of the Company had occurred. Granite Peak Resources, LLC, through its members, including Pure Path Capital Management LLC (“GPR”) acquired 1,389,289 shares of common stock (including 90,000 warrants to purchase common stock). The members transferred their shares of common stock of the Company in exchange for a pro-rata ownership interest in GPR and are listed in the Schedule 13D filed by GPR on March 29, 2019. Since March 2019, through September 30, 2022, GPR and its members, through several unsolicited transactions purchased another 43,206 shares of common stock. GPR has not communicated to the Company any plans to change any of the current officers or directors or governing documents. GPR has expressed the purpose of its investment is to assist the Company in resolving its current obligations and claims, as a critical step in determining its future business plans. GPR also acquired the senior secured creditor position previously held by Pure Path Capital Group LLC (the “Secured Note”), which includes a $2,500,000 first deed of trust on the Tonopah property and an outstanding promissory note with a principal balance of $2,229,187 as of both September 30, 2022 and December 31, 2021, and related accrued interest of $1,644,781 and $1,509,542, respectively. The Secured Note is securitized by all the Company’s tangible or intangible assets, already or hereinafter acquired, including but not limited to machinery, inventory, accounts receivable, cash, computers, hardware, land, mineral, and water rights, etc., and all of the outstanding shares of the Company’s subsidiary AE and its subsidiaries TCP and TR which are held in Pledge by GPR’s Nevada counsel. The outstanding principal balance on the Secured Note of $2,229,187 together with related accrued interest of $1,644,781 at September 30, 2022, are in default. As further detailed in Note 4, in March 2020, the Company executed a Line of Credit (“LOC”) with GPR, a related party, evidenced by a 10% convertible 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, like the Secured Note, is secured by all the Company’s assets including a pledge of 100% of its subsidiaries’ stock. As such, the LOC’s outstanding balance and accrued interest increase the amount of secured debt owned by GPR. 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. Interest accrues at 8% per annum on each tranche. Under the terms of the TG Note, the Company received $477,500. At September 30, 2022 and December 31, 2021, accrued interest on the Note is $289,455 and $258,588, respectively. The TG Note is in default and was purchased from Ms. Gregerson by Granite Peak Resources, LLC, the Company’s majority shareholder in September 2021.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 30, 2022
Earnings (Loss) Per Share [Abstract]
EARNINGS (LOSS) PER SHARE	NOTE 8 – EARNINGS (LOSS) PER SHARE Basic net 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 net 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. At both September 30, 2022, and December 31, 2021, the share equivalent of the assumed exercise of stock options or warrants outstanding was 5,000 shares. At September 30, 2022, and December 31, 2021, the share equivalent of the assumed conversion of our convertible notes and accrued interest was 875,232 and 590,387 shares, respectively, The foregoing share equivalents 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.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS The Company previously disclosed its execution of a definitive agreement on January 10, 2022 to acquire Sustainable Metal Solutions, LLC, a related party, and its subsidiaries (the “SMS Group”). The SMS Group is active in the exploration and advancement of mining rights to metals and minerals that may be refined and marketed using the most efficient and sustainable sources of clean energy and operating methods to promote clean land, clean water, and clean air conservation. The SMS Group is working with technologies to extract valuable metals and minerals efficiently and responsibly, both by mining them from their original underground state and by processing them from historically abandoned mine tailings containing substantial amounts of valuable metals and minerals. The SMS Group brings the capital and management experience necessary to not only commence the processing of the vast amount of mine tailings located on the Company’s Nevada property but also develop the Company’s property for utilization of its location in and geographically strategic access to the Solar Energy Zone, as well as optimizing the value of the water rights controlled by the Company. As previously disclosed in connection with the acquisition of the SMS Group, the Company changed its name to American Clean Resources Group, Inc., and its OTCQB Symbol to ACRG. As a condition to close, ACRG will need to apply to and be accepted to trade on NASDAQ Capitals markets (f/k/a NASDAQ Small Cap) as soon as its audit for the year ended 12/31/22 is completed. ACRG will issue one share of ACRG Commons Stock for each membership unit of SMS Group acquired, and in anticipation of accessing the capital it will need to support its current and future business initiatives, the Company increased its authorized Shares of Preferred Stock and Common Stock from 50,000,000 to 110,000,000 and 500,000,000 to 1,000,000,000, respectively. As of November 4, 2022, the Company is still actively engaged in its due diligence relating to its acquisition of the SMS Group. Due to the complexity of the industry, the auditing and due diligence process is extensive. Additionally, the compliance requirements for companies in the mining industry have expanded. In connection with the acquisition of the SMS Group, the Company must comply with these requirements. Among other items, the Company will need to file S-K 1300 Report(s) with the SEC which discloses information related to mineral resources and reserves and includes a technical report summary that must be prepared by a qualified person. This Report must be filed for each material property. As part of the due diligence process, the Company is readying itself for the increased compliance requirements.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The condensed consolidated financial statements include the accounts of American Clean Resources Group, Inc., and its wholly owned subsidiary, Aurielle Enterprises Inc. (“AE”) and its wholly owned subsidiaries, Tonopah Custom Processing, Inc., (“TCP”) and Tonopah Resources, Inc. (“TR”). All significant intercompany transactions, accounts and balances have been eliminated in consolidation.
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared 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 the information and footnotes required by US GAAP for complete financial statements. The unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in our Form 10-K for the year ended December 31, 2021, filed April 14, 2022. In the opinion of management, all adjustments (consisting of normal recurring adjustments unless otherwise indicated) considered necessary for a fair presentation have been included. Operating results for the nine months ended September 30, 2022, are not necessarily indicative of the results that may be expected for the year as a whole.
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 produced operating revenues 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 amortized 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. The Company does not own any mining claims. It owns tailings located on the Tonopah property and the rights to certain tailings located in Manhattan, Nevada. The Company has not disturbed or processed any of this material, but recently authorized GPR to examine the economic feasibility of processing the tailings to reclaim their residual content of valuable metals in exchange for the exclusive right to process the tailings should their economic assessment prove positive. The terms of such processing to be mutually agreed upon between GPR and the Company in the future based on the results of the assessment. In addition, the Company and Sustainable Metal Solutions, LLC (“SMS”), an affiliate of GPR, agreed to form a joint venture into which the Company will contribute the solar energy rights attributable to its 1,086 acres in exchange for SMS’s agreement to develop, manage and underwrite the venture.
Impairment of Long-Lived Assets and Long-Lived Assets	Impairment of Long-Lived Assets and 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 fair values are reduced for the cost of disposition.
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 amount 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 September 30, 2022, the Company has not recognized any revenues from permitted custom processing toll milling. If we achieve revenue generation, the Company plans to report such revenues consistent with ASC Topic 606.
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 September 30, 2022 and December 31, 2021. The Company recognizes interest and penalties due on unrecognized tax benefits as well as interest receivable from favorable tax settlements within income tax expense.
Recent Accounting Standards	Recent Accounting Standards During the period ended September 30, 2022, and through the date of this filing, 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.

Nature of Business (Details)

Nature of Business (Details)	9 Months Ended
	Sep. 30, 2022 USD ($)
Nature of Business (Details) [Line Items]
Net loss	$ 998,631
Accumulated deficit	106,476,487
Working capital deficit	$ 12,296,039
Common stock rate	100%
Convertible debt	$ 395,496

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details)	9 Months Ended
	Sep. 30, 2022 m²
Accounting Policies [Abstract]
Number of acres	1,086
Tax benefit percentage	50%

Mining and Mineral Rights (Deta

Mining and Mineral Rights (Details)	12 Months Ended
	Dec. 31, 2021 m²	Dec. 31, 2022 USD ($)	Sep. 30, 2022 m²
Mineral Industries Disclosurees (Details) [Line Items]
Area of building | m²	1,184		21,875
Mineral content percentage	30%
Forecast [Member]
Mineral Industries Disclosurees (Details) [Line Items]
Land and water rights (in Dollars) | $		$ 3,883,524

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)	1 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2021	Mar. 16, 2020	Sep. 30, 2022	Dec. 31, 2021
Convertible Notes Payable (Details) [Line Items]
Advance direct payment on accounts payable			$ 395,496	$ 665,497
Principal advances			100,000
Accrued interest outstanding			84,382
Pre-existing convertible note	$ 100,000
Granite Peak Resources [Member]
Convertible Notes Payable (Details) [Line Items]
Related party transactions, description		On March 16, 2020, the Company executed a Line of Credit (“LOC”) with Granite Peak Resources, LLC (“GPR”), a related party, evidenced by a convertible 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 at GPR’s sole option. The LOC is for funding operating expenses critical to the Company’s basic operations and 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 $1.65 and is secured by the real and personal property of the Company and its subsidiaries, and the subsidiaries’ stock GPR already has under lien (See Note 7).
Principal amount			1,280,590	885,094
Accrued Interest			$ 151,374	$ 77,172

Shareholders_ Deficit (Details)

Shareholders’ Deficit (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Shareholders’ Deficit (Details) [Line Items]
Unrecognized compensation expense	$ 0
Warrant [Member]
Shareholders’ Deficit (Details) [Line Items]
Number of Cancelled or expired (in Shares)	5,000
Warrants outstanding (in Shares)	5,000
Exercise price per share (in Dollars per share)	$ 56
Weighted remaining contractual life	3 months 18 days
Aggregate intrinsic value	$ 5,000	$ 0

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	1 Months Ended	9 Months Ended
	Aug. 28, 2015	Sep. 30, 2022
Commitments and Contingencies (Details) [Line Items]
Interest expense		$ 1,392,257
Accrual for settlement		$ 3,679,588
Stephen E. Flechner v. Standard Metals Processing, Inc. [Member]
Commitments and Contingencies (Details) [Line Items]
Amount paid	$ 2,157,000
Interest	$ 235,246
Interest per day	$472.76

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)		3 Months Ended	9 Months Ended
	Feb. 11, 2015	Mar. 31, 2019	Sep. 30, 2022	Dec. 31, 2021	Mar. 31, 2020
Related Party Transactions (Details) [Line Items]
Accrued interest			$ 1,644,781
Outstanding principal balance			$ 2,229,187
Related party transactions, description	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. Interest accrues at 8% per annum on each tranche. Under the terms of the TG Note, the Company received $477,500. At September 30, 2022 and December 31, 2021, accrued interest on the Note is $289,455 and $258,588, respectively.
Granite Peak Resources [Member]
Related Party Transactions (Details) [Line Items]
Shares of common stock acquired (in Shares)		1,389,289	43,206
Warrants to purchase common stock (in Shares)		90,000
Percentage of convertible promissory note			100%		10%
Line of credit			$ 2,500,000
Maturity term			3 years
Amount of increase (decrease) line of credit facility			$ 1,000,000
Additional maturity term			2 years
Pure Path Capital Management LLC [Member]
Related Party Transactions (Details) [Line Items]
Amount of first deed of trust			$ 2,500,000
Outstanding promissory note			2,229,187	$ 2,229,187
Accrued interest			$ 1,644,781	$ 1,509,542

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Earnings (Loss) Per Share [Abstract]
Warrants outstanding	5,000	5,000
Equivalent shares	875,232	590,387

Subsequent Events (Details)

Subsequent Events (Details)	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent events description	ACRG will issue one share of ACRG Commons Stock for each membership unit of SMS Group acquired, and in anticipation of accessing the capital it will need to support its current and future business initiatives, the Company increased its authorized Shares of Preferred Stock and Common Stock from 50,000,000 to 110,000,000 and 500,000,000 to 1,000,000,000, respectively.