International Land Alliance (ILAL) 10-K 2 Apr 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Jun. 30, 2017
Document and Entity Information:
Entity Registrant Name	International Land Alliance Inc.
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Trading Symbol	ilai
Amendment Flag	false
Entity Central Index Key	1,657,214
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		10,049,150
Entity Public Float		$ 9,245
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)		Dec. 31, 2017	Dec. 31, 2016
Current Assets:
Cash		$ 13,678	$ 58,550
Total Current Assets		13,678	58,550
Total Assets		13,678	58,550
Current Liabilities:
Accounts payable		5,224	18,660
Accrued expenses		378,061	293,331
Total Current Liabilities		383,285	311,991
Commitments and Contingencies	[1]	0	0
Stockholders' Deficit
Preferred Stock		28	28
Common Stock		14,320	11,315
Additional paid in capital		4,313,510	3,042,163
Accumulated deficit		(4,697,465)	(3,306,947)
Total Stockholders' Deficit		(369,607)	(253,441)
Total Liabilities and Stockholders' Deficit		$ 13,678	$ 58,550
[1]	See Note 5.

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement of Income
Revenue	$ 0	$ 0
Cost of revenue	0	0
Gross profit	0	0
Operating Expenses
General and administrative	1,224,188	665,578
Total Operating Expenses	1,224,188	665,578
Operating loss	(1,224,188)	(665,578)
Other income (expense)
Loss from sale of plots promised	(166,330)	0
Total Other income (expenses)	(166,330)	0
Loss from operations before income tax	(1,390,518)	(665,578)
Provision for income tax	0	0
Net Loss	$ (1,390,518)	$ (665,578)
Net loss per share - basic and diluted	$ (0.12)	$ (0.07)
Weighted average number of common shares outstanding - basic and diluted	12,025,778	10,230,312

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)		Total	Preferred Stock		Common Stock		Additional Paid-in-Capital	Accumulated Deficit
Balance, Value at Dec. 31, 2015	[1]	$ (104,293)	$ 28		$ 9,461		$ 2,527,587	$ (2,641,369)
Balance, Shares at Dec. 31, 2015		0	28,000	[1]	9,460,150	[1]	0	0
Common stock and warrants sold for cash, Value		$ 32,000	$ 0		$ 104		$ 31,896	$ 0
Common stock and warrants sold for cash, Shares		0	0		104,000		0	0
Common stock, warrants and lots promised for cash, net, Value		$ 349,843	$ 0		$ 1,643		$ 348,200	$ 0
Common stock, warrants and lots promised for cash, net, Shares		0	0		1,643,833		0	0
Common stock issued for services, Value		$ 124,587	$ 0		$ 87		$ 124,500	$ 0
Common stock issued for services, Shares		0	0		86,668		0	0
Common stock issued for debt conversion, Value		$ 10,000	$ 0		$ 20		$ 9,980	$ 0
Common stock issued for debt conversion, Shares		0	0		20,000		0	0
Net loss		$ (665,578)	$ 0		$ 0		$ 0	$ (665,578)
Balance, Value at Dec. 31, 2016		$ (253,441)	$ 28		$ 11,315		$ 3,042,163	$ (3,306,947)
Balance, Shares at Dec. 31, 2016		0	28,000		11,314,651		0	0
Common stock and warrants sold for cash, Value		$ 156,727	$ 0		$ 700		$ 156,027	$ 0
Common stock and warrants sold for cash, Shares		0	0		700,000		0	0
Common stock, warrants and lots promised for cash, net, Value		$ 496,500	$ 0		$ 1,063		$ 495,437	$ 0
Common stock, warrants and lots promised for cash, net, Shares		0	0		1,063,000		0	0
Common stock issued for services, Value		$ 621,125	$ 0		$ 1,242		$ 619,883	$ 0
Common stock issued for services, Shares		0	0		1,242,250		0	0
Net loss		$ (1,390,518)	$ 0		$ 0		$ 0	$ (1,390,518)
Balance, Value at Dec. 31, 2017		$ (369,607)	$ 28		$ 14,320		$ 4,313,510	$ (4,697,465)
Balance, Shares at Dec. 31, 2017		0	28,000		14,319,901		0	0
[1]	Restated.

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Cash Flows from Operating Activities:
Net Loss	$ (1,390,518)	$ (665,578)
Adjustments to reconcile net loss to net used in operating activities:
Stock based compensation	621,125	124,587
Changes in operating assets and liabilities:
Accounts payable (increase/decrease)	(13,435)	18,660
Accrued expenses (increase/decrease)	84,729	(53,033)
Net cash used in operating activities	(698,099)	(575,364)
Cash Flows from Financing Activities
Cash proceeds from sale of common stock and warrants	156,727	32,000
Cash proceeds from sale of common stock, warrants and plots of land promised, net	496,500	589,500
Cash proceeds from note payable	0	10,000
Net cash provided by financing activities	653,227	631,500
Net (decrease) increase in cash and cash equivalents	(44,872)	56,136
Cash and cash equivalents, beginning of the period	58,550	2,414
Cash and cash equivalent, end of the period	13,678	58,550
Supplemental disclosures of cash flow information:
Cash paid for income taxes	0	0
Cash paid for interest	0	0
Supplemental disclosures for non-cash investing and financing activities:
Common stock issued for note conversion	$ 0	$ 10,000

Note 1 - Nature of Operations a

Note 1 - Nature of Operations and Going Concern	12 Months Ended
	Dec. 31, 2017
Notes
Note 1 - Nature of Operations and Going Concern	NOTE 1 – NATURE OF OPERATIONS AND GOING CONCERN Nature of Operations International Land Alliance, Inc. (the "Company") was incorporated under the laws of the State of Wyoming on September 26, 2013 (inception). The Company is a residential land development company with target properties located in the Baja California, Norte region of Mexico. The Company has a 100% equity interest in International Land Alliance, S.A. de C.V., a corporation organized in Mexico. The Company's principal activities are purchasing properties, obtaining zoning and other entitlements required to subdivide the properties into residential and commercial building plots, securing financing for the purchase of the plots, improving the properties infrastructure and amenities, and selling the plots to homebuyers, retirees, investors and commercial developers. Going Concern The Company has faced significant liquidity shortages as shown in the accompanying financial statements. As of December 31, 2017, the Company's total liabilities exceeded its total assets by $369,608. The Company has recorded a net loss of $1,390,518 for the year ended December 31, 2017 and has an accumulated deficit of $4,697,465 as of December 31, 2017. Net cash used in operating activities for the year ended December 31, 2017 was $698,099. Although the Company has had difficulty in obtaining working lines of credit from financial institutions and trade credit from vendors, management has been able to raise capital from private placements and further expand the Company's operations geographically to continue its growth. During 2017, the Company initiated Private Placements of its securities, and sold 1,763,000 shares, 848,000 warrants and 9 plots of land. During 2016 the Company initiated Private Placements of its securities, and sold 1,854,501 shares of common stock, 1,617,333 warrants and 22 plots of land to accredited investors, and received net cash proceeds of $653,227 and $381,843, respectively. Although the Company has not earned any revenues since inception to December 31, 2017, the Company is continuing to focus its efforts on increased marketing campaigns to sell the plots of land. Management anticipates that the Company's capital resources will significantly improve if its plots of land gain wider market recognition and acceptance resulting in increased plot sales. If the Company is not successful with its marketing efforts to increase sales and weak demand for purchase of plots continues, the Company will experience a shortfall in cash and it will be necessary to further reduce its operating expenses in a manner or obtain funds through equity or debt financing in sufficient amounts to avoid the need to curtail its operations subsequent to December 31, 2017. Given the liquidity and credit constraints in the markets, the business may suffer, should the credit markets not improve in the near future. The direct impact of these conditions is not fully known. However, there can be no assurance that the Company would be able to secure additional funds if needed and that if such funds were available on commercially reasonable terms or in the necessary amounts, and whether the terms or conditions would be acceptable to the Company. In such case, the reduction in operating expenses might need to be substantial in order for the Company to generate positive cash flow to sustain the operations of the Company.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Notes
Note 2 - Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Reclassifications Certain 2016 operating expenses have been reclassified to conform to the 2017 presentation. These reclassifications had no net effect on net loss for the year ended December 31, 2017. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company, its wholly-owned subsidiary International Land Alliance, S.A. de C.V., a company incorporated in Mexico ("ILA Mexico"). ILA Mexico has no assets, no liabilities and minimal expenses as of December 31, 2017. All intercompany balances and transactions are eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP) 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. The Company regularly evaluates estimates and assumptions related to the valuation of accounts receivables, valuation of long-lived assets, accounts payable and accrued liabilities. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2017 and 2016, respectively. Fair value of Financial Instruments and Fair Value Measurements ASC 820, " Fair Value Measurements and Disclosures", Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company's financial instruments consist principally of cash, accounts payable, accrued liabilities, and note payable to a third party. Pursuant to ASC 820, " Fair Value Measurements and Disclosures" Financial Instruments" The following table presents assets and liabilities that were measured and recognized at fair value as of December 31, 2017 on a recurring basis: Description Level 1 Level 2 Level 3 None $ - $ - $ - The following table presents assets and liabilities that were measured and recognized at fair value as of December 31, 2016 on a recurring basis: Description Level 1 Level 2 Level 3 None $ - $ - $ - Revenue Recognition Revenue is derived primarily from sale of residential plots. Revenue is recognized when earned, as reasonably determinable in accordance with ACS 605-15-25, "Revenue Recognition." The Company recognizes revenues when the residential plots are delivered to the customer and the ownership is transferred. The Company's revenue recognition policy is based on the revenue recognition criteria established under the SEC's Staff Accounting Bulletin No. 104. The criteria and how the Company satisfies each element is as follows: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred per the terms of the signed contract; (3) the price is fixed and determinable; and (4) collectability is reasonable assured. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, " Income Taxes" The Company follows the provisions of ASC 740, " Income Taxes Earnings (Loss) Per Share The Company computes net earnings (loss) per share in accordance with ASC 260, " Earnings per Share" Concentration of Credit Risk The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through December 31, 2017 and December 31, 2016. The Company's bank balance did not exceed FDIC insured amounts at December 31, 2017 or at December 31, 2016, respectively. Recent Accounting Pronouncements In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business In November 2016, the FASB issued Accounting Standards Update No. 2016-18, " Statement of Cash Flows (Topic 230): Restricted Cash" ("ASU 2016-18") In June 2016, the FASB issued Accounting Standards Update ("ASU") 2016-13, " Financial Instruments - Credit Losses In February 2016, the FASB issued ASU 2016-02, " Leases

Note 3 - Accrued Expenses

Note 3 - Accrued Expenses	12 Months Ended
	Dec. 31, 2017
Notes
Note 3 - Accrued Expenses	NOTE 3 – ACCRUED EXPENSES Accrued expenses for the years ended December 31, 2017 and 2016 is summarized as follows. Balance Balance December 31, 2017 December 31, 2016 Relative fair market value of plots of land sold $ 278,061 $ 293,331 Payable to an investor/shareholder 100,000 - Total Accrued expense $ 378,061 $ 293,331 On September 1, 2016, the Company issued 250,000 shares of common stock to a third-party investor for cash proceeds of $187,500. In conjunction with this sale of shares, the Company also attached five (5) plots of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 250,000 warrants at an exercise price of $0.75 per share, exercisable over a term of one year from the date of issuance (Note 6). The total cash proceeds of $187,500 was allocated based upon the relative fair market value of the shares, warrants and five (5) plots of land in the following amounts: shares were valued at $115,091; warrants were valued at $26,372, and five (5) plots of land was valued at $46,037. On October 2, 2017, the Company entered into an agreement with this third-party investor and agreed to buy back the 5 (five) plots of land for an agreed sale price of $206,250 due by February 28, 2018. The Company has recorded a loss of $160,213 on the purchase of these 5 (five) plots of land, in the accompany financial statements for the year ended December 31, 2017. The Company has paid $106,250 of the purchase price as of December 31, 2017 and $100,000 remained payable and recorded as accrued expense as of December 31, 2017 (Note 8). The Company recorded accrued expenses the relative fair market value of plots of land sold by the Company to investors in conjunction with the sale of common stock to raise capital (Note 6). Total accrued expenses were $378,061 and $293,332 as of December 31, 2017 and 2016, respectively.

Note 4 - Related Party Transact

Note 4 - Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Notes
Note 4 - Related Party Transactions	NOTE 4 – RELATED PARTY TRANSACTIONS On October 1, 2013, the Company issued 3,750,000 shares of its common stock as founder shares to its Chief Executive Officer valued at its fair value of $3,750. In addition, the Company issued 3,500,000 shares of its common stock as founder shares to its Chief Financial Officer valued at its fair value of $3,500. On October 1, 2013, the Company executed an agreement with Grupo Valcas/Baja Residents Club, S.A. de C.V., an architectural and planning firm controlled by Roberto Jesus Valdes, one of the Company's officer and director. Pursuant to the terms of the agreement, Grupo Valcas agreed to provide a conceptual site plan for the Oasis Park project which will include buildings and plot layouts, final grades for plots, streets and common areas, drainage, locations of buildings on plots, slab or floor elevations, delineation of off-street parking and open space/recreation areas), as well as construction management for common areas and commercial buildings. Grupo Valcas will also be responsible for obtaining all federal, state and municipal permits required for the project. For its services, Grupo Valcas was paid $100,000 in cash and was issued 28,000 shares of our Series A preferred stock (Note 6) valued at its fair value of $2,260,496 which was recorded as stock-based compensation. Each Series A preferred stock is convertible, at the option of Grupo Valcas at any time, into 100 shares of our common stock. At any time on or before October 1, 2018, the Company has the option to redeem the preferred shares at a price of $100 per share. The Company has not redeemed any preferred stock as of December 31, 2017 and 2016, respectively. The Company paid to its Chief Executive Officer consulting fees of $227,000 ($102,000 in cash and 250,000 shares of common stock valued at the its fair market value of $125,000) and $150,750 , for the years ended December 31, 2017 and 2016, respectively (Note 6). The Company paid to its Chief Financial Officer consulting fees of $264,987 ($139,987 in cash and 250,000 shares of common stock valued at its fair market value of $125,000) and $150,000 for the years ended December 31, 2017 and 2016, respectively (Note 6). The Company paid to its Secretary consulting fees of $155,505 ($30,505 in cash and 250,000 shares of common stock valued at its fair market value of $125,000) and $10,990 for the years ended December 31, 2017 and 2016, respectively (Note 6).

Note 5 - Commitments and Contin

Note 5 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Notes
Note 5 - Commitments and Contingencies	NOTE 5 – COMMITMENTS AND CONTINGENCIES Commitment to purchase land The Company anticipates transfer of ownership title to the resort properties in Baja, California, to the Company over the next sixty days. The two land projects consisting of 497 acres and 20 acres to be acquired and developed into Oasis Park resort near San Felipe, Baja and Valle Divino resort in Ensenada, is subject to approval by the Mexican government in Baja, California. The Company has promised to transfer title to the plots of land to the investors who have invested in the Company once the Company receives an approval of change in transfer of title to the Company. On October 2, 2017, the Company entered into an agreement to purchase five (5) plots of land for $206,250 that it originally sold to a third-party investor on September 1, 2016 (Note 3). The Company has a commitment to pay the remaining balance $100,000 owed to this third-party investor on or before February 28, 2018 (Note 8). Litigation Costs and Contingencies From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm business. Other than as set forth below, management is currently not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on our business, financial condition, or operating results. In the normal course of business, the Company incurs costs to hire and retain external legal counsel to advise it on regulatory, litigation and other matters. The Company expenses these costs as the related services are received. If a loss is considered probable and the amount can be reasonable estimated, the Company recognizes an expense for the estimated loss.

Note 6 - Stockholders' Equity

Note 6 - Stockholders' Equity	12 Months Ended
	Dec. 31, 2017
Notes
Note 6 - Stockholders' Equity	NOTE 6 – STOCKHOLDERS' EQUITY The Company's capitalization at December 31, 2017 was 75,000,000 authorized common shares and 100,000 authorized preferred shares, both with a par value of $0.001 per share. Common Stock For the year ended December 31, 2017 Common stocks sold with a promise to deliver title to Plot of Land and Warrants On March 24, 2017, the Company issued 150,000 shares of common stock to a third-party investor for cash proceeds of $25,000. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 150,000 warrants at an exercise price of $0.17 per share, exercisable over a term of one year from the date of issuance. The fair market value of $31,275 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.17, expected term of one year, expected volatility of 254%, and discount rate of 0.98%. The total cash proceeds of $25,000 was allocated based upon the relative fair market value of the shares, warrants and one (1) promised plot of land in the following amounts: shares were valued at $8,769; warrants were valued at $10,970, and plot of land was valued at $5,261. On March 15, 2017, April 27, 2017, June 6, 2017 and June 29, 2017, the Company issued for four tranches 140,000 shares of common stock to a third-party investor for cash proceeds of $35,000. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 140,000 warrants at an exercise price of $0.25 per share, exercisable over a term of one year from the date of issuance. The fair market value of $28,067 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 259%, and discount rate of 1.23%. The total cash proceeds of $35,000 was allocated based upon the relative fair market value of the shares, warrants and one (1) plot of land in the following amounts: shares were valued at $13,190; warrants were valued at $10,578, and plot of land was valued at $11,232. On May 5, 2017, June 19, 2017, July 1, 2017and October 27, 2017, the Company issued 100,000 shares of common stock to a third-party investor for cash proceeds of $32,500. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 100,000 warrants at an exercise price of $0.10 per share to $0.50 per share, exercisable over a term of one year from the date of issuance. The fair market value of $10,828 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 240% and 260%, and discount rate of 1.24% and 1.42%. The total cash proceeds of $32,500 was allocated based upon the relative fair market value of the shares, warrants and one (1) plot of land in the following amounts: shares were valued at $17,076; warrants were valued at $9,059, and plot of land was valued at $6,365. On August 4, 2017 and October 18, 2017, the Company issued 60,000 shares of common stock to a third-party investor for cash proceeds of $15,000. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 60,000 warrants at an exercise price of $0.10 per share, exercisable over a term of one year from the date of issuance. The fair market value of $8,212 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 260%, and discount rate of 1.42%. The total cash proceeds of $15,000 was allocated based upon the relative fair market value of the shares, warrants and one (1) plot of land in the following amounts: shares were valued at $6,394; warrants were valued at $5,534, and plot of land was valued at $3,072. On October 25, 2017, the Company issued 50,000 shares of common stock to a third-party investor for cash proceeds of $12,500. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 50,000 warrants at an exercise price of $0.10 per share, exercisable over a term of one year from the date of issuance. The fair market value of $11,046 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 261%, and discount rate of 1.43%. The total cash proceeds of $12,500 was allocated based upon the relative fair market value of the shares, warrants and one (1) plot of land in the following amounts: shares were valued at $4,054; warrants were valued at $3,582, and plot of land was valued at $4,864. On December 13, 2017, the Company issued 200,000 shares of common stock to a third-party investor for cash proceeds of $100,000. In conjunction with this sale of shares, the Company also attached four (4) plots of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 200,000 warrants at an exercise price of $0.50 per share, exercisable over a term of one year from the date of issuance. The fair market value of $35,307 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 248%, and discount rate of 1.68%. The total cash proceeds of $100,000 was allocated based upon the relative fair market value of the shares, warrants and one (4) plot of land in the following amounts: shares were valued at $66,530; warrants were valued at $23,490, and plot of land was valued at $9,980. On October 2, 2017, the Company entered into an agreement with this third-party investor and agreed to buy back the 5 (five) plots of land for an agreed sale price of $206,250 due by February 28, 2018 (Note 3). The Company has recorded $46,037 as the relative fair value of the cost of land for the purchase of these 5 (five) plots of land as additional paid in capital in the accompany financial statements for the year ended December 31, 2017. On December 6, 2017, the Company and an investor mutually agreed that the investor will relinquish the ownership of a plot of land back to the Company purchased by the investor on July 3, 2014. The Company has recorded $10,008 as the relative fair value of the cost of plot of land as additional paid in capital in the accompany financial statements for the year ended December 31, 2017. During the year ended December 31, 2017, the Company issued 700,000 shares of common stock and promise to deliver the plots of land and warrants to purchase 700,000 shares of common stock to 6 (six) investors for net cash proceeds of $156,727. Common Stock sold for Cash and Warrants On January 11, 2017, the Company issued 20,000 shares of common stock to a third-party investor for cash proceeds of $5,000. In conjunction with this sale of shares, the Company also attached and issued 20,000 warrants at an exercise price of $0.25 per share, exercisable over a term of one year from the date of issuance. The fair market value of $3,995 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 251%, and discount rate of 0.82%. The total cash proceeds of $5,000 was allocated based upon the relative fair market value of the shares and warrants in the following amounts: shares were valued at $2,792; and warrants were valued at $2,208. On March 8, 2017, the Company issued 10,000 shares of common stock to a third-party investor for cash proceeds of $2,500. In conjunction with this sale of shares, the Company also attached and issued 10,000 warrants at an exercise price of $0.25 per share, exercisable over a term of one year from the date of issuance. The fair market value of $1,992 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 254%, and discount rate of 1.03%. The total cash proceeds of $2,500 was allocated based upon the relative fair market value of the shares and warrants in the following amounts: shares were valued at $1,391; and warrants were valued at $1,109. On March 15, 2017, the Company issued 10,000 shares of common stock to a third-party investor for cash proceeds of $2,500. In conjunction with this sale of shares, the Company also attached and issued 10,000 warrants at an exercise price of $0.25 per share, exercisable over a term of one year from the date of issuance. The fair market value of $1,992 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 253%, and discount rate of 1.02%. The total cash proceeds of $2,500 was allocated based upon the relative fair market value of the shares and warrants in the following amounts: shares were valued at $1,392; and warrants were valued at $1,108. On May 22, 2017, the Company issued 10,000 shares of common stock to a third-party investor for cash proceeds of $2,500. In conjunction with this sale of shares, the Company also attached and issued 10,000 warrants at an exercise price of $0.25 per share, exercisable over a term of one year from the date of issuance. The fair market value of $2,005 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 253%, and discount rate of 1.02%. The total cash proceeds of $2,500 was allocated based upon the relative fair market value of the shares and warrants in the following amounts: shares were valued at $1,387; and warrants were valued at $1,113. On March 13, 2017, April 13, 2017, June 2, 2017 and June 23, 2017, the Company issued 60,000 shares of common stock to a third-party investor for cash proceeds of $15,000. In conjunction with this sale of shares, the Company also attached and issued 60,000 warrants at an exercise price of $0.25 per share, exercisable over a term of one year from the date of issuance. The fair market value of $12,030 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 260%, and discount rate of 1.21%. The total cash proceeds of $15,000 was allocated based upon the relative fair market value of the shares and warrants in the following amounts: shares were valued at $8,324; and warrants were valued at $6,676. On July 14, 2017, the Company issued 20,000 shares of common stock to a third-party investor for cash proceeds of $5,000. In conjunction with this sale of shares, the Company also attached and issued 20,000 warrants at an exercise price of $0.10 per share, exercisable over a term of one year from the date of issuance. The fair market value of $4,308 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.10, expected term of one year, expected volatility of 240%, and discount rate of 1.22%. The total cash proceeds of $5,000 was allocated based upon the relative fair market value of the shares and warrants in the following amounts: shares were valued at $2,686; and warrants were valued at $2,314. On August 25, 2017, the Company issued 8,000 shares of common stock to a third-party investor for cash proceeds of $4,000. In conjunction with this sale of shares, the Company also attached and issued 8,000 warrants at an exercise price of $0.25 per share, exercisable over a term of one year from the date of issuance. The fair market value of $1,540 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.10, expected term of one year, expected volatility of 239%, and discount rate of 1.23%. The total cash proceeds of $4,000 was allocated based upon the relative fair market value of the shares and warrants in the following amounts: shares were valued at $2,888; and warrants were valued at $1,112. On November 7, 2017, the Company issued 10,000 shares of common stock to a third-party investor for cash proceeds of $2,500. In conjunction with this sale of shares, the Company also attached and issued 10,000 warrants at an exercise price of $0.10 per share, exercisable over a term of one year from the date of issuance. The fair market value of $2,216 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.10, expected term of one year, expected volatility of 263%, and discount rate of 1.49%. The total cash proceeds of $2,500 was allocated based upon the relative fair market value of the shares and warrants in the following amounts: shares were valued at $1,325; and warrants were valued at $1,175. Furthermore, the Company sold 915,000 shares of common stock to 8 (eight) investors for cash proceeds of $457,500 during the year ended December 31, 2017. The common stock was valued at its fair market value of $0.50 on the date of issuance. During the year ended December 31, 2017, the Company sold 1,063,000 shares of common stock and warrants to purchase 148,000 shares of common stock to 16 (sixteen)investors for total cash proceeds of $496,500. Common Stock Issued for Commission and Services During the year ended December 31, 2017, the Company issued a total of 1,242,750 shares of common stock for services, of which 750,000 shares of common stock issued to its officers for services were valued at $375,000, and 492,250 shares of common stock issued to consultants for services were valued at $246,125 (Note 4). The common shares issued to the officers and consultants were valued at their fair market value on the date of grant. The Company recorded these expenses as general and administrative expenses in the accompanying financial statements at December 31, 2017. For the year ended December 31, 2016 Common stocks sold with a promise to deliver title to Plot of Land and Warrants On March 17, 2016, the Company issued 50,000 shares of common stock to a third-party investor for cash proceeds of $25,000. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company, as its promise to transfer title to the investor once the Company owns the land) and issued 50,000 warrants at an exercise price of $0.50 per share, exercisable over a term of one year from the date of issuance. The relative fair market value of land is based on the third-party lot prices in the same region in Mexico. The fair market value of $8,720 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.50, expected term of one year, expected volatility of 246%, and discount rate of 0.64%. The total cash proceeds of $25,000 was allocated based upon the relative fair market value of the shares, warrants and one (1) plot of land in the following amounts: shares were valued at $12,828; warrants were valued at $4,475, and plot of land was valued at $7,697. On March 18, 2016, the Company issued 50,000 shares of common stock to a third-party investor for cash proceeds of $25,000. In conjunction with this sale of shares, the Company also attached two (2) plots of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 50,000 warrants at an exercise price of $0.50 per share, exercisable over a term of one year from the date of issuance. The relative fair market value of land is based on the third-party lot prices in the same region in Mexico. The fair market value of $8,726 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.50, expected term of one year, expected volatility of 246%, and discount rate of 0.62%. The total cash proceeds of $25,000 was allocated based upon the relative fair market value of the shares, warrants and two (2) plots of land in the following amounts: shares were valued at $9,808; warrants were valued at $3,423, and plot of land was valued at $11,769. On March 22, 2016, the Company issued 50,000 shares of common stock to a third-party investor for cash proceeds of $25,000. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 50,000 warrants at an exercise price of $0.50 per share, exercisable over a term of one year from the date of issuance. The relative fair market value of land is based on the third-party lot prices in the same region in Mexico. The fair market value of $8,716 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.50, expected term of one year, expected volatility of 245%, and discount rate of 0.64%. The total cash proceeds of $25,000 was allocated based upon the relative fair market value of the shares, warrants and one (1) plot of land in the following amounts: shares were valued at $12,829; warrants were valued at $4,473, and plot of land was valued at $7,698. On March 25, 2016, the Company issued 100,000 shares of common stock to a third-party investor for cash proceeds of $50,000. In conjunction with this sale of shares, the Company also attached two (2) plots of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 100,000 warrants at an exercise price of $0.50 per share, exercisable over a term of one year from the date of issuance. The relative fair market value of land is based on the third-party lot prices in the same region in Mexico. The fair market value of $17,426 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.50, expected term of one year, expected volatility of 245%, and discount rate of 0.63%. The total cash proceeds of $50,000 was allocated based upon the relative fair market value of the shares, warrants and two (2) plots of land in the following amounts: shares were valued at $25,661; warrants were valued at $8,943, and plot of land was valued at $15,396. On March 28, 2016, the Company issued 50,000 shares of common stock to a third-party investor for cash proceeds of $25,000. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 50,000 warrants at an exercise price of $0.50 per share, exercisable over a term of one year from the date of issuance. The relative fair market value of land is based on the third-party lot prices in the same region in Mexico. The fair market value of $8,721 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.50, expected term of one year, expected volatility of 246%, and discount rate of 0.65%. The total cash proceeds of $25,000 was allocated based upon the relative fair market value of the shares, warrants and one (1) plot of land in the following amounts: shares were valued at $12,828; warrants were valued at $4,475, and plot of land was valued at $7,697. On April 8, 2016, the Company issued 50,000 shares of common stock to a third-party investor for cash proceeds of $25,000. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 50,000 warrants at an exercise price of $0.50 per share, exercisable over a term of one year from the date of issuance. The relative fair market value of land is based on the third-party lot prices in the same region in Mexico. The fair market value of $8,833 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.50, expected term of one year, expected volatility of 249%, and discount rate of 0.54%. The total cash proceeds of $25,000 was allocated based upon the relative fair market value of the shares, warrants and one (1) plot of land in the following amounts: shares were valued at $12,799; warrants were valued at $4,522, and plot of land was valued at $7,679. On April 13, 2016, the Company issued 100,000 shares of common stock to a third-party investor for cash proceeds of $50,000. In conjunction with this sale of shares, the Company also attached two (2) plots of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 50,000 warrants at an exercise price of $0.50 per share, exercisable over a term of one year from the date of issuance. The relative fair market value of land is based on the third-party lot prices in the same region in Mexico. The fair market value of $17,686 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.50, expected term of one year, expected volatility of 250%, and discount rate of 0.55%. The total cash proceeds of $50,000 was allocated based upon the relative fair market value of the shares, warrants and two (2) plots of land in the following amounts: shares were valued at $25,592; warrants were valued at $9,052, and plot of land was valued at $15,355. On April 15, 2016, the Company issued 150,000 shares of common stock to a third-party investor for cash proceeds of $37,500. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 150,000 warrants at an exercise price of $0.25 per share, exercisable over a term of one year from the date of issuance. The relative fair market value of land is based on the third-party lot prices in the same region in Mexico. The fair market value of $29,571 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 250%, and discount rate of 0.53%. The total cash proceeds of $37,500 was allocated based upon the relative fair market value of the shares, warrants and one (1) plot of land in the following amounts: shares were valued at $17,135; warrants were valued at $13,512, and plot of land was valued at $6,853. On August 16, 2016, the Company issued 50,000 shares of common stock to a third-party investor for cash proceeds of $25,000. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 50,000 warrants at an exercise price of $0.25 per share, exercisable over a term of one year from the date of issuance. The relative fair market value of land is based on the third-party lot prices in the same region in Mexico. The fair market value of $10,108 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.50, expected term of one year, expected volatility of 261%, and discount rate of 0.57%. The total cash proceeds of $25,000 was allocated based upon the relative fair market value of the shares, warrants and one (1) plot of land in the following amounts: shares were valued at $12,473; warrants were valued at $5,043, and plot of land was valued at $7,484. On August 17, 2016, the Company issued 120,000 shares of common stock to a third-party investor for cash proceeds of $30,000. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 120,000 warrants at an exercise price of $0.25 per share, exercisable over a term of one year from the date of issuance. The relative fair market value of land is based on the third-party lot prices in the same region in Mexico. The fair market value of $24,237 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 261%, and discount rate of 0.58%. The total cash proceeds of $30,000 was allocated based upon the relative fair market value of the shares, warrants and one (1) plot of land in the following amounts: shares were valued at $10,684; warrants were valued at $8,632, and plot of land was valued at $10,684. On September 1, 2016, the Company issued 250,000 shares of common stock to a third-party investor for cash proceeds of $187,500. In conjunction with this sale of shares, the Company also attached five (5) plots of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 250,000 warrants at an exercise price of $0.75 per share, exercisable over a term of one year from the date of issuance (Note 3). The relative fair market value of land is based on the third-party lot prices in the same region in Mexico. The fair market value of $42,964 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.75, expected term of one year, expected volatility of 262%, and discount rate of 0.60%. The total cash proceeds of $187,500 was allocated based upon the relative fair market value of the shares, warrants and five (5) plots of land in the following amounts: shares were valued at $115,091; warrants were valued at $26,372, and five (5) plots of land was valued at $46,037. On September 16, 2016, the Company issued 53,333 shares of common stock to a third-party investor for cash proceeds of $40,000. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 53,333 warrants at an exercise price of $0.75 per share, exercisable over a term of one year from the date of issuance. The relative fair market value of land is based on the third-party lot prices in the same region in Mexico. The fair market value of $8,493 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.75, expected term of one year, expected volatility of 244%, and discount rate of 0.61%. The total cash proceeds of $40,000 was allocated based upon the relative fair market value of the shares, warrants and one (1) plot of land in the following amounts: shares were valued at $25,200; warrants were valued at $5,350, and plot of land was valued at $9,450. On September 26, 2016, the Company issued 50,000 shares of common stock to a third-party investor for cash proceeds of $37,500. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 50,000 warrants at an exercise price of $0.75 per share, exercisable over a term of one year from the date of issuance. The relative fair market value of land is based on the third-party lot prices in the same region in Mexico. The fair market value of $8,205 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.75, expected term of one year, expected volatility of 250%, and discount rate of 0.58%. The total cash proceeds of $37,500 was allocated based upon the relative fair market value of the shares, warrants and one (1) plot of land in the following amounts: shares were valued at $23,165; warrants were valued at $5,069, and plot of land was valued at $9,266. On October 3, 2016, the Company issued 66,667 shares of common stock to a third-party investor for cash proceeds of $50,000. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 66,667 warrants at an exercise price of $0.75 per share, exercisable over a term of one year from the date of issuance. The relative fair market value of land is based on the third-party lot prices in the same region in Mexico. The fair market value of $10,906 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.75, expected term of one year, expected volatility of 250%, and discount rate of 0.63%. The total cash proceeds of $50,000 was allocated based upon the relative fair market value of the shares, warrants and one (1) plot of land in the following amounts: shares were valued at $32,935; warrants were valued at $7,184, and plot of land was valued at $9,881. On October 13, 2016, the Company issued 66,667 shares of common stock to a third-party investor for cash proceeds of $50,000. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 66,667 warrants at an exercise price of $0.75 per share, exercisable over a term of one year from the date of issuance. The relative fair market value of land is based on the third-party lot prices in the same region in Mexico. The fair market value of $10,939 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.75, expected term of one year, expected volatility of 251%, and discount rate of 0.66%. The total cash proceeds of $50,000 was allocated based upon the relative fair market value of the shares, warrants and one (1) plot of land in the following amounts: shares were valued at $32,921; warrants were valued at $7,202 and plot of land was valued at $9,876. On October 20, 2016 and November 8, 2016, the Company issued 50,000 shares of common stock to two (2) third-party investors for cash proceeds of $37,500. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 50,000 warrants at an exercise price of $0.75 per share, exercisable over a term of one year from the date of issuance. The relative fair market value of land is based on the third-party lot prices in the same region in Mexico. The fair market value of $8,260 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.75, expected term of one year, expected volatility of 252%, and discount rate of 0.71%. The total cash proceeds of $37,500 was allocated based upon the relative fair market value of the shares, warrants and one (1) plot of land in the following amounts: shares were valued at $18,562; warrants were valued at $4,089, and plot of land was valued at $14,849. On December 5, 2016, the Company issued 53,333 shares of common stock to a third-party investor for cash proceeds of $40,000. In conju

Note 7 - Income Tax

Note 7 - Income Tax	12 Months Ended
	Dec. 31, 2017
Notes
Note 7 - Income Tax	NOTE 7 – INCOME TAX Income tax expense for the years ended December 31, 2017 and 2016 is summarized as follows. December 31, 2017 December 31, 2016 Deferred: Federal $ (161,573 ) $ (183,937 ) State - - Change in valuation allowance 161,573 183,937 Income tax expense (benefit) $ — $ — The following is a reconciliation of the provision for income taxes at the U.S. federal income tax rates of 21% and 34%, and the state income tax rates net of federal tax benefit of 0% for the years ended December 31, 2017 and 2016, respectively, to the income taxes reflected in the Statements of Operations: December 31, 2017 December 31, 2016 Book Income (loss) 21 % 34 % State taxes - % - % Total 21 % 34 % Valuation allowance -21 % -34 % Tax expense at actual rate — — The tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities at December 31, 2017 and 2016 are as follows: December 31, 2017 December 31, 2016 Deferred tax assets: Net operating loss carry forward $ 355,164 $ 313,434 Total gross deferred tax assets 355,164 313,434 Less - valuation allowance (355,164 ) (313,434 ) Net deferred tax assets $ — $ — Deferred income taxes are provided for the tax effects of transactions reported in the financial statements and consist of deferred taxes related primarily to differences between the bases of certain assets and liabilities for financial and tax reporting. The deferred taxes represent the future tax return consequences of those differences, which will either be deductible or taxable when the assets and liabilities are recovered or settled. On December 22, 2017, the Tax Cuts and Jobs Act (the Tax Act) was enacted, significantly altering U.S. corporate income tax law. The SEC issued Staff Accounting Bulletin 118, which allows companies to record reasonable estimates of enactment impacts where all of the underlying analysis and calculations are not yet complete. The provisional estimates must be finalized within a one-year measurement period. The Company reduced its net domestic deferred tax asset balance by $219,863 due to the reduction in corporate tax rate from 34% to 21%. These adjustments are fully offset by a change in the Company's U.S. valuation allowance. At December 31, 2017, the Company had accumulated deficit of approximately $4,698,000 for U.S. federal and Wyoming income tax purposes available to offset future taxable income expiring on various dates through 2035. The Company has recorded a 100% valuation allowance on the deferred tax assets due to the uncertainty of its realization. The net change in the valuation allowance during the years ended December 31, 2017 and 2016 was an increase of $161,573 and $183,937, respectively. In the normal course of business, the Company's income tax returns are subject to examination by various taxing authorities. Such examinations may result in future tax and interest assessment by these taxing authorities. Accordingly, the Company believes that it is more likely than not that it will realize the benefits of tax positions it has taken in its tax returns or for the amount of any tax benefit that exceeds the cumulative probability threshold in accordance with FASB ASC 740. Differences between the estimated and actual amounts determined upon ultimate resolution, individually or in the aggregate, are not expected to have a material adverse effect on the company's financial position. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for unrecognized tax benefits. As of December 31, 2017, tax years 2014, 2015, 2016 and 2017 remain open for examination by the IRS and California. The Company has received no notice of audit from the Internal Revenue Service or California for any of the open tax years.

Note 8 - Subsequent Events

Note 8 - Subsequent Events	12 Months Ended
	Dec. 31, 2017
Notes
Note 8 - Subsequent Events	NOTE 8 – SUBSEQUENT EVENTS Management has evaluated the subsequent events through April 2, 2018, the date which the financial statements were available to be issued noting no items that would impact the accounting for events or transactions in the current period or require additional disclosures. Common Stock sold with Warrants On January 9, 2018, the Company issued 20,000 shares of common stock to a third-party investor for cash proceeds of $5,000. In conjunction with this sale of shares, the Company also attached and issued 20,000 warrants at an exercise price of $0.10 per share, exercisable over a term of one year from the date of issuance. The fair market value of $4,365 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.10, expected term of one year, expected volatility of 250%, and discount rate of 1.78%. The total cash proceeds of $5,000 was allocated based upon the relative fair market value of the shares and warrants in the following amounts: shares were valued at $2,670; and warrants were valued at $2,330. On January 19, 2018, the Company issued 4,000 shares of common stock to a third-party investor for cash proceeds of $1,000. In conjunction with this sale of shares, the Company also attached and issued 4,000 warrants at an exercise price of $0.10 per share, exercisable over a term of one year from the date of issuance. The fair market value of $873 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.10, expected term of one year, expected volatility of 250%, and discount rate of 1.79%. The total cash proceeds of $1,000 was allocated based upon the relative fair market value of the shares and warrants in the following amounts: shares were valued at $534; and warrants were valued at $466. On February 7, 2018, the Company issued 20,000 shares of common stock to a third-party investor for cash proceeds of $5,000. In conjunction with this sale of shares, the Company also attached and issued 20,000 warrants at an exercise price of $0.10 per share, exercisable over a term of one year from the date of issuance. The fair market value of $4,365 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.10, expected term of one year, expected volatility of 250%, and discount rate of 1.91%. The total cash proceeds of $5,000 was allocated based upon the relative fair market value of the shares and warrants in the following amounts: shares were valued at $2,669; and warrants were valued at $2,331. On February 12, 2018, the Company issued 40,000 shares of common stock to a third-party investor for cash proceeds of $10,000. In conjunction with this sale of shares, the Company also attached and issued 40,000 warrants at an exercise price of $0.10 per share, exercisable over a term of one year from the date of issuance. The fair market value of $8,731 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.10, expected term of one year, expected volatility of 250%, and discount rate of 1.93%. The total cash proceeds of $10,000 was allocated based upon the relative fair market value of the shares and warrants in the following amounts: shares were valued at $5,339; and warrants were valued at $4,661. On February 13, 2018, the Company issued 30,000 shares of common stock to a third-party investor for cash proceeds of $15,000. In conjunction with this sale of shares, the Company also attached and issued 30,000 warrants at an exercise price of $0.25 per share, exercisable over a term of one year from the date of issuance. The fair market value of $8,731 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 250%, and discount rate of 1.95%. The total cash proceeds of $15,000 was allocated based upon the relative fair market value of the shares and warrants in the following amounts: shares were valued at $10,750; and warrants were valued at $4,250. Common stocks sold with a promise to deliver title to Plot of Land and Warrants On January 5, 2018 and March 26, 2018, the Company issued 60,000 shares and 22,000 shares of common stock to a third-party investor for cash proceeds of $20,500. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 88,000 warrants at an exercise price of $0.10 per share, exercisable over a term of one year from the date of issuance. The fair market value of $17,897 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 250%, and discount rate of 1.83%. The total cash proceeds of $20,500 was allocated based upon the relative fair market value of the shares, warrants and one (1) promised plot of land in the following amounts: shares were valued at $8,175; warrants were valued at $7,122, and plot of land was valued at $5,221. On January 9, 2018 and February 2, 2018, the Company issued 26,000 shares and 64,000 shares of common stock to a third-party investor for total cash proceeds of $22,500. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 90,000 warrants at an exercise price of $0.10 per share, exercisable over a term of one year from the date of issuance. The fair market value of $19,642 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 250%, and discount rate of 1.83%. The total cash proceeds of $22,500 was allocated based upon the relative fair market value of the shares, warrants and one (1) promised plot of land in the following amounts: shares were valued at $8,859; warrants were valued at $7,735, and plot of land was valued at $5,906. On January 18, 2018, the Company issued 50,000 shares of common stock to a third-party investor for cash proceeds of $12,500. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 50,000 warrants at an exercise price of $0.10 per share, exercisable over a term of one year from the date of issuance. The fair market value of $10,912 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 250%, and discount rate of 1.79%. The total cash proceeds of $12,500 was allocated based upon the relative fair market value of the shares, warrants and one (1) promised plot of land in the following amounts: shares were valued at $4,068; warrants were valued at $3,551, and plot of land was valued at $4,881. On January 29, 2018, the Company issued 75,000 shares of common stock to a third-party investor for cash proceeds of $37,500. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land). The total cash proceeds of $37,500 was allocated based upon the relative fair market value of the shares, and one (1) promised plot of land in the following amounts: shares were valued at $26,786 and plot of land was valued at $10,714. On February 23, 2018 and March 20, 2018, the Company issued 200,000 shares and 25,000 shares of common stock to a third-party investor for cash proceeds of $112,500. In conjunction with this sale of shares, the Company also attached three (3) plots of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land). The total cash proceeds of $112,500 was allocated based upon the relative fair market value of the shares, and three (3) promised plots of land in the following amounts: shares were valued at $81,466 and plots of land were valued at $31,034. On February 28, 2018, the Company issued 20,000 shares of common stock to a third-party investor for cash proceeds of $10,000. In conjunction with this sale of shares, the Company also attached one (1) plot of land (the title to which not currently owned by the Company as its promise to transfer title to the investor once the Company owns the land) and issued 20,000 warrants at an exercise price of $0.25 per share, exercisable over a term of one year from the date of issuance. The fair market value of $3,954 of the warrants was calculated using a Black-Scholes option pricing model with the following assumptions: stock price $0.25, expected term of one year, expected volatility of 250%, and discount rate of 2.07%. The total cash proceeds of $10,000 was allocated based upon the relative fair market value of the shares, warrants and one (1) promised plot of land in the following amounts: shares were valued at $3,454; warrants were valued at $1,366, and plot of land was valued at $5,180. Purchase of five (5) plots of land sold previously to an investor On February 28, 2018, the Company paid the remaining balance of $100,000 owed to a third-party investor for completing the purchase of 5 (five) plots of land (Note 3) previously sold to an investor on September 1, 2016.

Note 1 - Nature of Operations14

Note 1 - Nature of Operations and Going Concern: Nature of Operations (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Nature of Operations	Nature of Operations International Land Alliance, Inc. (the "Company") was incorporated under the laws of the State of Wyoming on September 26, 2013 (inception). The Company is a residential land development company with target properties located in the Baja California, Norte region of Mexico. The Company has a 100% equity interest in International Land Alliance, S.A. de C.V., a corporation organized in Mexico. The Company's principal activities are purchasing properties, obtaining zoning and other entitlements required to subdivide the properties into residential and commercial building plots, securing financing for the purchase of the plots, improving the properties infrastructure and amenities, and selling the plots to homebuyers, retirees, investors and commercial developers.

Note 1 - Nature of Operations15

Note 1 - Nature of Operations and Going Concern: Going Concern (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Going Concern	Going Concern The Company has faced significant liquidity shortages as shown in the accompanying financial statements. As of December 31, 2017, the Company's total liabilities exceeded its total assets by $369,608. The Company has recorded a net loss of $1,390,518 for the year ended December 31, 2017 and has an accumulated deficit of $4,697,465 as of December 31, 2017. Net cash used in operating activities for the year ended December 31, 2017 was $698,099. Although the Company has had difficulty in obtaining working lines of credit from financial institutions and trade credit from vendors, management has been able to raise capital from private placements and further expand the Company's operations geographically to continue its growth. During 2017, the Company initiated Private Placements of its securities, and sold 1,763,000 shares, 848,000 warrants and 9 plots of land. During 2016 the Company initiated Private Placements of its securities, and sold 1,854,501 shares of common stock, 1,617,333 warrants and 22 plots of land to accredited investors, and received net cash proceeds of $653,227 and $381,843, respectively. Although the Company has not earned any revenues since inception to December 31, 2017, the Company is continuing to focus its efforts on increased marketing campaigns to sell the plots of land. Management anticipates that the Company's capital resources will significantly improve if its plots of land gain wider market recognition and acceptance resulting in increased plot sales. If the Company is not successful with its marketing efforts to increase sales and weak demand for purchase of plots continues, the Company will experience a shortfall in cash and it will be necessary to further reduce its operating expenses in a manner or obtain funds through equity or debt financing in sufficient amounts to avoid the need to curtail its operations subsequent to December 31, 2017. Given the liquidity and credit constraints in the markets, the business may suffer, should the credit markets not improve in the near future. The direct impact of these conditions is not fully known. However, there can be no assurance that the Company would be able to secure additional funds if needed and that if such funds were available on commercially reasonable terms or in the necessary amounts, and whether the terms or conditions would be acceptable to the Company. In such case, the reduction in operating expenses might need to be substantial in order for the Company to generate positive cash flow to sustain the operations of the Company.

Note 2 - Summary of Significa16

Note 2 - Summary of Significant Accounting Policies: Reclassifications (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Reclassifications	Reclassifications Certain 2016 operating expenses have been reclassified to conform to the 2017 presentation. These reclassifications had no net effect on net loss for the year ended December 31, 2017.

Note 2 - Summary of Significa17

Note 2 - Summary of Significant Accounting Policies: Principles of Consolidation (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company, its wholly-owned subsidiary International Land Alliance, S.A. de C.V., a company incorporated in Mexico ("ILA Mexico"). ILA Mexico has no assets, no liabilities and minimal expenses as of December 31, 2017. All intercompany balances and transactions are eliminated in consolidation.

Note 2 - Summary of Significa18

Note 2 - Summary of Significant Accounting Policies: Use of Estimates (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP) 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. The Company regularly evaluates estimates and assumptions related to the valuation of accounts receivables, valuation of long-lived assets, accounts payable and accrued liabilities. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Note 2 - Summary of Significa19

Note 2 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2017 and 2016, respectively.

Note 2 - Summary of Significa20

Note 2 - Summary of Significant Accounting Policies: Fair Value of Financial Instruments and Fair Value Measurements (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Fair Value of Financial Instruments and Fair Value Measurements	Fair value of Financial Instruments and Fair Value Measurements ASC 820, " Fair Value Measurements and Disclosures", Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company's financial instruments consist principally of cash, accounts payable, accrued liabilities, and note payable to a third party. Pursuant to ASC 820, " Fair Value Measurements and Disclosures" Financial Instruments" The following table presents assets and liabilities that were measured and recognized at fair value as of December 31, 2017 on a recurring basis: Description Level 1 Level 2 Level 3 None $ - $ - $ - The following table presents assets and liabilities that were measured and recognized at fair value as of December 31, 2016 on a recurring basis: Description Level 1 Level 2 Level 3 None $ - $ - $ -

Note 2 - Summary of Significa21

Note 2 - Summary of Significant Accounting Policies: Revenue Recognition (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Revenue Recognition	Revenue Recognition Revenue is derived primarily from sale of residential plots. Revenue is recognized when earned, as reasonably determinable in accordance with ACS 605-15-25, "Revenue Recognition." The Company recognizes revenues when the residential plots are delivered to the customer and the ownership is transferred. The Company's revenue recognition policy is based on the revenue recognition criteria established under the SEC's Staff Accounting Bulletin No. 104. The criteria and how the Company satisfies each element is as follows: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred per the terms of the signed contract; (3) the price is fixed and determinable; and (4) collectability is reasonable assured.

Note 2 - Summary of Significa22

Note 2 - Summary of Significant Accounting Policies: Income Taxes (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, " Income Taxes" The Company follows the provisions of ASC 740, " Income Taxes

Note 2 - Summary of Significa23

Note 2 - Summary of Significant Accounting Policies: Earnings (Loss) Per Share (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Earnings (Loss) Per Share	Earnings (Loss) Per Share The Company computes net earnings (loss) per share in accordance with ASC 260, " Earnings per Share"

Note 2 - Summary of Significa24

Note 2 - Summary of Significant Accounting Policies: Concentration of Credit Risk (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Concentration of Credit Risk	Concentration of Credit Risk The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through December 31, 2017 and December 31, 2016. The Company's bank balance did not exceed FDIC insured amounts at December 31, 2017 or at December 31, 2016, respectively.

Note 2 - Summary of Significa25

Note 2 - Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business In November 2016, the FASB issued Accounting Standards Update No. 2016-18, " Statement of Cash Flows (Topic 230): Restricted Cash" ("ASU 2016-18") In June 2016, the FASB issued Accounting Standards Update ("ASU") 2016-13, " Financial Instruments - Credit Losses In February 2016, the FASB issued ASU 2016-02, " Leases

Note 5 - Commitments and Cont26

Note 5 - Commitments and Contingencies: Commitment To Purchase Land (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Commitment To Purchase Land	Commitment to purchase land The Company anticipates transfer of ownership title to the resort properties in Baja, California, to the Company over the next sixty days. The two land projects consisting of 497 acres and 20 acres to be acquired and developed into Oasis Park resort near San Felipe, Baja and Valle Divino resort in Ensenada, is subject to approval by the Mexican government in Baja, California. The Company has promised to transfer title to the plots of land to the investors who have invested in the Company once the Company receives an approval of change in transfer of title to the Company. On October 2, 2017, the Company entered into an agreement to purchase five (5) plots of land for $206,250 that it originally sold to a third-party investor on September 1, 2016 (Note 3). The Company has a commitment to pay the remaining balance $100,000 owed to this third-party investor on or before February 28, 2018 (Note 8).

Note 5 - Commitments and Cont27

Note 5 - Commitments and Contingencies: Litigation Costs and Contingencies (Policies)	12 Months Ended
	Dec. 31, 2017
Policies
Litigation Costs and Contingencies	Litigation Costs and Contingencies From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm business. Other than as set forth below, management is currently not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on our business, financial condition, or operating results. In the normal course of business, the Company incurs costs to hire and retain external legal counsel to advise it on regulatory, litigation and other matters. The Company expenses these costs as the related services are received. If a loss is considered probable and the amount can be reasonable estimated, the Company recognizes an expense for the estimated loss.

Note 3 - Accrued Expenses_ Sche

Note 3 - Accrued Expenses: Schedule of Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule of Accrued Liabilities	Balance Balance December 31, 2017 December 31, 2016 Relative fair market value of plots of land sold $ 278,061 $ 293,331 Payable to an investor/shareholder 100,000 - Total Accrued expense $ 378,061 $ 293,331

Note 6 - Stockholders' Equity_

Note 6 - Stockholders' Equity: Schedule of Stockholders' Equity Note, Warrants or Rights (Tables)	12 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule of Stockholders' Equity Note, Warrants or Rights	Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Aggregate Intrinsic Value Outstanding at December 31, 2015 438,500 $ 0.18 0.66 $ 79,215 Granted 1,617,333 0.53 - - Exercised - - - - Forfeit/Canceled (438,500 ) 0.18 - - Outstanding at December 31, 2016 1,617,333 $ 0.53 0.54 $ 206,586 Granted 848,000 0.27 - - Exercised - - - - Forfeit/Canceled (1,617,333 ) 0.53 - - Outstanding at December 31, 2017 848,000 $ 0.27 0.60 $ 132,548 Exercisable at December 31, 2017 848,000

Note 7 - Income Tax_ Schedule o

Note 7 - Income Tax: Schedule of Components of Income Tax Expense (Benefit) (Tables)	12 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule of Components of Income Tax Expense (Benefit)	December 31, 2017 December 31, 2016 Deferred: Federal $ (161,573 ) $ (183,937 ) State - - Change in valuation allowance 161,573 183,937 Income tax expense (benefit) $ — $ —

Note 7 - Income Tax_ Schedule31

Note 7 - Income Tax: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	December 31, 2017 December 31, 2016 Book Income (loss) 21 % 34 % State taxes - % - % Total 21 % 34 % Valuation allowance -21 % -34 % Tax expense at actual rate — —

Note 7 - Income Tax_ Schedule32

Note 7 - Income Tax: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	December 31, 2017 December 31, 2016 Deferred tax assets: Net operating loss carry forward $ 355,164 $ 313,434 Total gross deferred tax assets 355,164 313,434 Less - valuation allowance (355,164 ) (313,434 ) Net deferred tax assets $ — $ —

Note 1 - Nature of Operations33

Note 1 - Nature of Operations and Going Concern: Going Concern (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Details
Net Loss	$ 1,390,518	$ 665,578
Accumulated deficit	4,697,465	3,306,947
Net cash used in operating activities	698,099	575,364
Net cash provided by financing activities	$ 653,227	$ 631,500

Note 3 - Accrued Expenses_ Sc34

Note 3 - Accrued Expenses: Schedule of Accrued Liabilities (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Details
Accrued expenses	$ 378,061	$ 293,331

Note 4 - Related Party Transa35

Note 4 - Related Party Transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Details
Increase (Decrease) in Due to Related Parties	$ 227,000	$ 150,750
Increase (Decrease) in Due to Other Related Parties	264,987	150,000
Increase (Decrease) in Due to Employees, Current	$ 155,505	$ 10,990

Note 6 - Stockholders' Equity (

Note 6 - Stockholders' Equity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Details
Common Stock, Shares Authorized	75,000,000
Preferred Stock, Shares Authorized	100,000
Common Stock, Par or Stated Value Per Share	$ 0.001
Cash proceeds from sale of common stock and warrants	$ 156,727	$ 32,000
Cash proceeds from sale of common stock, warrants and plots of land promised, net	$ 496,500	$ 589,500

Note 7 - Income Tax (Details)

Note 7 - Income Tax (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Details
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	$ 161,573	$ 183,937