11. Related Party Transactions	12 Months Ended
Dec. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	Note 11 – Related Party Transactions *Conflicts of Interests* Magellan Gold Corporation (“Magellan”) is a company under common control. Mr. Power is a significant shareholder of both Athena and Magellan and an officer and director of Athena. Mr. Gibbs is a significant shareholder in both Athena and Magellan. Athena and Magellan are both involved in the business of acquisition and exploration of mineral resources. Silver Saddle Resources, LLC (“Silver Saddle”) is also a company under common control. Mr. Power and Mr. Gibbs are the owners and managing members of Silver Saddle. Athena and Silver Saddle are both involved in the business of acquisition and exploration of mineral resources. There exists no arrangement or understanding with respect to the resolution of future conflicts of interest. The existence of common ownership and common management could result in significantly different operating results or financial position from those that could have resulted had Athena, Magellan and Silver Saddle been autonomous. *Management Fees – Related Parties* The Company is subject to a month-to-month management agreement with Mr. Power requiring a monthly payment of $2,500 as consideration for the day-to-day management of Athena. For each of the years ended December 31, 2020 and 2019, a total of $30,000 was recorded as management fees and are included in general and administrative expenses in the accompanying consolidated statements of operations. At December 31, 2020 and 2019, $96,500 and $76,500, respectively, of management fees due to Mr. Power had not been paid and are included in accrued liabilities – related parties on the accompanying consolidated balance sheets. *Accrued Interest – Related Parties* At December 31, 2019, Accrued interest - related parties includes accrued interest payable to Mr. Gibbs of $555,872, representing unpaid interest on the convertible credit facility. On December 31, 2020 all accrued and unpaid interest due Mr. Gibbs totaling $668,012 on the convertible credit facility was waived as part of the sale of Athena Minerals transaction discussed in Note 3 – Sale of Athena Minerals Inc. *Interest Expense – Related Parties* Total related party interest expense was $112,140 and $106,954 for the years ended December 31, 2020 and 2019, respectively, and is comprised of interest related to the convertible credit facility. *Advances Payable - Related Parties* Mr. Power and Mr. Gibbs have advanced the Company funds generally utilized for day-to-day operating requirements. These advances are non-interest bearing and are generally repaid as cash becomes available. The Company also utilizes credit cards owned by Mr. Power to pay various obligations when an online payment is required, the availability of cash is limited, or the timing of the payments is considered critical. During the year ended December 31, 2020, Mr. Power made short-term advances to the Company totaling $59,226 and $41,778 was repaid during the period. In addition, $25,000 was converted to 555,556 shares of common stock leaving an unpaid balance of 21,898 at December 31, 2020 and included in Advances payable – related party on the accompanying consolidated balance sheets. During the year ended December 31, 2019, Mr. Power made short-term advances to the Company totaling $31,100 and was repaid $26,650 during the period. At December 31, 2019 a total of $29,450 of advances were outstanding and included in Advances payable – related party on the accompanying consolidated balance sheets. During the year ended December 31, 2020, Mr. Gibbs made short-term advances to the Company totaling $84,100, of which $10,000 was repaid. The remaining $74,100 was utilized in a private placement of common stock as discussed above in Note 8 – Common Stock. At both December 31, 2020 and 2019, no advances from Mr. Gibbs were outstanding. *Sales of common stock* On December 31, 2020 the Company sold 1,630,000 shares of common stock at $0.03 to Mr. Power under the private placement. In addition, on December 31, 2020 the Company sold 2,470,000 shares of common stock at $0.03 to Mr. Gibbs, also under the private placement. In addition, in October 2020 the Company sold 300,000 shares of common stock to a Director at a price of $0.03 resulting in $9,000 in proceeds. *Common stock issued to a Director* On December 31, 2020 the Company issued 300,000 shares of common stock valued at $0.045 to a Director as compensation for 2020 director fees.

11. Related Party Transactions

12 Months Ended

Dec. 31, 2020

Note 11 – Related Party Transactions

Conflicts of Interests

Magellan Gold Corporation (“Magellan”) is a company under common control. Mr. Power is a significant shareholder of both Athena and Magellan and an officer and director of Athena. Mr. Gibbs is a significant shareholder in both Athena and Magellan. Athena and Magellan are both involved in the business of acquisition and exploration of mineral resources.

Silver Saddle Resources, LLC (“Silver Saddle”) is also a company under common control. Mr. Power and Mr. Gibbs are the owners and managing members of Silver Saddle. Athena and Silver Saddle are both involved in the business of acquisition and exploration of mineral resources.

There exists no arrangement or understanding with respect to the resolution of future conflicts of interest. The existence of common ownership and common management could result in significantly different operating results or financial position from those that could have resulted had Athena, Magellan and Silver Saddle been autonomous.

Management Fees – Related Parties

The Company is subject to a month-to-month management agreement with Mr. Power requiring a monthly payment of $2,500 as consideration for the day-to-day management of Athena. For each of the years ended December 31, 2020 and 2019, a total of $30,000 was recorded as management fees and are included in general and administrative expenses in the accompanying consolidated statements of operations. At December 31, 2020 and 2019, $96,500 and $76,500, respectively, of management fees due to Mr. Power had not been paid and are included in accrued liabilities – related parties on the accompanying consolidated balance sheets.

Accrued Interest – Related Parties

At December 31, 2019, Accrued interest - related parties includes accrued interest payable to Mr. Gibbs of $555,872, representing unpaid interest on the convertible credit facility. On December 31, 2020 all accrued and unpaid interest due Mr. Gibbs totaling $668,012 on the convertible credit facility was waived as part of the sale of Athena Minerals transaction discussed in Note 3 – Sale of Athena Minerals Inc.

Interest Expense – Related Parties

Total related party interest expense was $112,140 and $106,954 for the years ended December 31, 2020 and 2019, respectively, and is comprised of interest related to the convertible credit facility.

Advances Payable - Related Parties

Mr. Power and Mr. Gibbs have advanced the Company funds generally utilized for day-to-day operating requirements. These advances are non-interest bearing and are generally repaid as cash becomes available. The Company also utilizes credit cards owned by Mr. Power to pay various obligations when an online payment is required, the availability of cash is limited, or the timing of the payments is considered critical.

During the year ended December 31, 2020, Mr. Power made short-term advances to the Company totaling $59,226 and $41,778 was repaid during the period. In addition, $25,000 was converted to 555,556 shares of common stock leaving an unpaid balance of 21,898 at December 31, 2020 and included in Advances payable – related party on the accompanying consolidated balance sheets. During the year ended December 31, 2019, Mr. Power made short-term advances to the Company totaling $31,100 and was repaid $26,650 during the period. At December 31, 2019 a total of $29,450 of advances were outstanding and included in Advances payable – related party on the accompanying consolidated balance sheets.

During the year ended December 31, 2020, Mr. Gibbs made short-term advances to the Company totaling $84,100, of which $10,000 was repaid. The remaining $74,100 was utilized in a private placement of common stock as discussed above in Note 8 – Common Stock. At both December 31, 2020 and 2019, no advances from Mr. Gibbs were outstanding.

Sales of common stock

On December 31, 2020 the Company sold 1,630,000 shares of common stock at $0.03 to Mr. Power under the private placement. In addition, on December 31, 2020 the Company sold 2,470,000 shares of common stock at $0.03 to Mr. Gibbs, also under the private placement. In addition, in October 2020 the Company sold 300,000 shares of common stock to a Director at a price of $0.03 resulting in $9,000 in proceeds.

Common stock issued to a Director

On December 31, 2020 the Company issued 300,000 shares of common stock valued at $0.045 to a Director as compensation for 2020 director fees.