They are accounted for.  Says so in the filings.  See note (3)  below ' Security Ownership of Management'

The claim made that Rod bought 10 Mil. shares and did not sell is not valid.

In actuality the shares were acquired by 5277 Partners in April 2010...

Item 3. Source and Amount of Funds and Other Consideration.

All of the shares of Common Stock beneficially held by the Reporting Person were acquired in a Asset Purchase Agreement between the Registrant and Medina Property Group, LLc. in April 2010.

http://www.sec.gov/Archives/edgar/data/107696.../sc13d.htm

The agreement is the acqusision of the Chloride copper mine and 5277 Partners received shares in the process. Since Rod is the President of 5277 Partners, he had to file the 13D by SEC regulation. In fact, he has to let it be known every single share that he has voting rights with.

The actual amount of shares acquired was 9,631,400

From the 2011 10-K we also know the following....

He acquired 2,200,000 restricted common shares (not issued) in the first half of 2011 for consulting services with SIRG.

He converted $6858.00 into 2,857,467 in Nov. 2011 from a convertible note between SIRG and Blackpool Partners which Rod was (and still is) also a managing member.

9,631,400 + 2,200,000 + 2,857,467 = 14,688,867 shares that he HAS to claim ownership of as a beneficial holder.

From the 2011 10-K we also know how many shares he owns and claims...

Security Ownership of Management:
J. Rod Martin-CEO and Director (3) 10,587,467 3.1%

(3) Includes 5,057,467 shares which are earned, but have not been issued. These shares are disclosed in this 10-K under Item 12: Shares
Subscribed, Not Issued.

14,688,867 - 10,587,467 = 4,101,400.

So, the claim that he hasn't sold any shares is false since he had to sell 4.1 Million shares. Otherwise the number of shares claimed as a beneficial holder would be 14,688,867.