International Land Alliance (ILAL) 10-Q/A 23 Aug 18 2018 Q2 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2018USD ($)shares
Document and Entity Information:
Entity Registrant Name	International Land Alliance Inc.
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Trading Symbol	ilai
Amendment Flag	true
Amendment Description	Amendment 1
Entity Central Index Key	1,657,214
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding | shares	15,433,901
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	2,018
Document Fiscal Period Focus	Q2

CONSOLIDATED BALANCE SHEETS (Un

CONSOLIDATED BALANCE SHEETS (Unaudited for June 30, 2018) - USD ($)		Jun. 30, 2018		Dec. 31, 2017
Current Assets:
Cash		$ 47,876		$ 13,678
Total Current Assets		47,876		13,678
Total Assets		47,876		13,678
Current Liabilities:
Accounts payable		28,166		5,224
Accrued expenses		381,550		378,061
Promissory Note - Current, Net		41,140
Total Current Liabilities		450,856		383,285
Non-Current Liabilities
Promisory Note - Non-Current, Net		67,707
Total Non-Current Liabilities		67,707
TOTAL LIABILITIES		518,563		383,285
Commitments and Contingencies	[1]	0		0
SHAREHOLDERS' DEFICIT
Preferred Stock	[2]	28		28
Common Stock		15,434	[3]	14,320	[4]
Additional paid in capital		4,656,005		4,313,510
Accumulated deficit		(5,142,154)		(4,697,465)
TOTAL SHAREHOLDERS' DEFICIT		(470,687)		(369,607)
TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT		$ 47,876		$ 13,678
[1]	See Note 5.
[2]	$0.001 par value; 100,000 shares authorized; 28,000 shares issued and outstanding.
[3]	$0.001 par value; 75,000,000 shares authorized; 15,433,901 shares issued and outstanding at June 30, 2018.
[4]	$0.001 par value; 75,000,000 shares authorized; 14,319,901 shares issued and outstanding at December 31, 2017.

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
OPERATING EXPENSES
General and administrative	$ 175,557	$ 53,798	$ 396,635	$ 126,853
Total Operating Expenses	175,557	53,798	396,635	126,853
OPERATING LOSS	(175,557)	(53,798)	(396,635)	(126,853)
OTHER INCOME (EXPENSE)
Interest Expense	(35,712)		(48,054)
Total Other Income (Expense)	(35,712)		(48,054)
Net loss	$ (211,269)	$ (53,798)	$ (444,689)	$ (126,853)
Net loss per share - basic and fully diluted	$ (0.01)	$ 0	$ (0.03)	$ (0.01)
Weighted average number of common shares outstanding - basic and diluted	15,193,390	11,625,530	14,946,057	11,491,373

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash Flows from Operating Activities:
Net loss	$ (444,689)	$ (126,853)
Adjustments to reconcile net loss to net used in operating activities:
Amortization of debt discount	4,660
Changes in operating assets and liabilities:
Accounts payable (increase/decrease)	22,942	(8,699)
Accrued expenses (increase/decrease)	(94,402)
Net cash used in Operating Activities	(511,489)	(135,552)
Cash Flows from Financing Activities
Cash proceeds from sale of common stock and warrants	71,000	47,500
Cash proceeds from sale of common stock, warrants and plots of land promised, net	362,500	37,500
Cash proceeds from warrant exercise	8,000
Cash proceeds from note payable	112,079
Cash payments on note payable	(7,892)
Net cash provided by financing activities	545,687	85,000
Net (decrease) increase in cash and cash equivalents	34,198	(50,552)
Cash and cash equivalents, beginning of the period	13,678	58,550
Cash and cash equivalent, end of the period	$ 47,876	$ 7,998

Note 1 - Nature of Operations a

Note 1 - Nature of Operations and Going Concern	6 Months Ended
	Jun. 30, 2018
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 These financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has generated recurring losses and a working capital deficit and anticipates future losses in the development of its business raising substantial doubt about the Company's ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand, loans from directors and/or issuance of common shares. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2018
Notes
Note 2 - Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements presented in this report are the financial reports of International Land Alliance, Inc. The Company maintains its accounting records on an accrual basis in accordance with generally accepted accounting principles in the United States of America (U.S. GAAP). The consolidated financial statements present the Balance Sheet, Statements of Operations, Shareholders' Deficit and Cash Flows of the Company. These consolidated financial statements are presented in United States dollars. The accompanying audited, consolidated financial statements have been prepared in accordance with the instructions to Form 10-Q. All adjustments which are, in the opinion of management, necessary for a fair presentation of the results of operations for the interim periods have been made and are of a recurring nature unless otherwise disclosed herein. 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 June 30, 2018. 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 maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000. The Company did not have any cash equivalents as of June 30, 2018 or December 31, 2017. 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 June 30, 2018 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, 2017 on a recurring basis: Description Level 1 Level 2 Level 3 None $ - $ - $ - Revenue Recognition Net revenue includes product sales, less excise taxes and customer programs and incentives. The Company recognizes revenue by applying the following steps in accordance with Accounting Standards Codification ("ASC") Topic 606 – Revenue from Contracts with Customers 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 June 30, 2018 and December 31, 2017. The Company's bank balance did not exceed FDIC insured amounts at June 30, 2018 or at December 31, 2017, 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	6 Months Ended
	Jun. 30, 2018
Notes
Note 3 - Accrued Expenses	NOTE 3 – ACCRUED EXPENSES Accrued expenses for the six months ended June 30, 2018 and December 31, 2017 is summarized as follows: Balance Balance June 30, 2018 December 31, 2017 Relative fair market value of plots of land sold $ 381,550 $ 278,061 Payable to an investor/shareholder 0 100,000 Total Accrued expenses $ 381,550 $ 378,061 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 remaining balance of $100,000 was paid during the six months ended June 30, 2018 leaving a $0 balance at June 30, 2018. 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 $381,550 and $378,061 as of June 30, 2018 and December 31, 2017, respectively.

Note 4 - Related Party Transact

Note 4 - Related Party Transactions	6 Months Ended
	Jun. 30, 2018
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 June 30, 2018 and December 31, 2017, respectively. The Company paid to its Chief Executive Officer consulting fees of $30,000 and $227,000 ($102,000 in cash and 250,000 shares of common stock valued at the its fair market value of $125,000) for six months ended June 30, 2018 and the year ended December 31, 2017 respectively (Note 6). The Company paid to its Chief Financial Officer consulting fees of $66,360 and $264,987 ($139,987 in cash and 250,000 shares of common stock valued at its fair market value of $125,000) for the six months ended June 30, 2018 and year ended December 31, 2017 respectively (Note 6). The Company paid to its Secretary consulting fees of $25,706 and $155,505 ($30,505 in cash and 250,000 shares of common stock valued at its fair market value of $125,000) for the six months ended June 30, 2018 and year ended December 31, 2017, respectively (Note 6).

Note 5 - Commitments and Contin

Note 5 - Commitments and Contingencies	6 Months Ended
	Jun. 30, 2018
Notes
Note 5 - Commitments and Contingencies	NOTE 5 – COMMITMENTS AND CONTINGENCIES Cash Call, Inc. On March 19, 2018 the Company issued a promissory note to CashCall, Inc. for $75,000 of cash consideration. The note bears interest at 94%, matures on May 1, 2028. The Company also recorded a $7,500 debt discount due to origination fees due at the beginning of the note. During the six months ended June 30, 2018, the company amortized $209 of the debt discount into interest expense leaving a remaining total debt discount on the note of $7,291 as of June 30, 2018. On Deck On April 4, 2018 the Company issued a promissory note to On Deck for $35,000 of cash consideration. The note bears interest at 94%, matures on January 6, 2019. The Company also recorded a $14,140 debt discount due to origination fees due at the beginning of the note. During the six months ended June 30, 2018, the company amortized $4,451 of the debt discount into interest expense leaving a remaining total debt discount on the note of $9,689 as of June 30, 2018. 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 paid the remaining balance $100,000 owed to this third-party investor on 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	6 Months Ended
	Jun. 30, 2018
Notes
Note 6 - Stockholders' Equity	NOTE 6 – STOCKHOLDERS' EQUITY The Company's capitalization at June 30, 2018 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 Six Months Ended June 30, 2018 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 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 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 $0.10, 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 and warrants in the following amounts: shares were valued at $12,013; warrants were valued at $10,487. 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 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 $0.10, 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 and warrants in the following amounts: shares were valued at $6,674; warrants were valued at $5,826. 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. Warrant Exercise On June 4, 2018, the Company issued 80,000 shares of common stock in a warrant exercise to a third-party investor for cash proceeds of $8,000. The total cash proceeds of $8,000 was allocated based upon the cash received. As the exercise occurred within the term of the warrant agreement no gain or loss was recognized. Common stocks sold with a promise to deliver title to Plot of Land and Warrants On January 5, 2018 and March 26, 2018 and April 20, 2018, the Company issued 60,000 shares, 22,000 shares and 28,000 shares of common stock to a third-party investor for cash proceeds of $27,500. 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 110,000 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 $24,226 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 $27,500 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 $11,334; warrants were valued at $9,984, and plot of land was valued at $6,182. 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 $80,357 and plots of land were valued at $32,143. On February 28, 2018 and May 3, 2018 and June 26, 2018, the Company issued 20,000 shares and 14,000 shares and 36,000 shares of common stock to a third-party investor for total 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 70,000 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 $25,200 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 2.27%. The total cash proceeds of $35,000 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 $16,290; warrants were valued at $11,729, and plot of land was valued at $6,981. On April 30, 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 April 30, 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 May 1, 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 June 22, 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) and issued 75,000 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 $13,037 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 2.5%. The total cash proceeds of $37,500 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 $21,457; warrants were valued at $7,460, and plot of land was valued at $8,583. 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. As a result of all common stock issuances, the Company has 14,319,901 and 15,433,901 shares of common stock issued and outstanding at December 31, 2017 and June 30, 2018, respectively. Preferred Stock The Preferred Stock may be issued from time to time in one or more series. The Board of Directors is authorized to fix the number of shares of any series of Preferred Stock and to determine the designation of any such series. The Board of Directors is also authorized to determine or alter the rights, preferences, privileges, and restrictions granted to or imposed upon any wholly unissued series of Preferred Stock and, within the limits and restrictions stated in any resolution or resolutions of the Board of Directors originally fixing the number of shares constituting any series, to increase or decrease (but not below the number of shares of such series than outstanding) the number of shares of any such series subsequent to the issue of shares of that series. On October 1, 2013, the Company authorized and issued 28,000 shares of Series A Preferred Stock to Grupo Valcas (a related party) in exchange for services. The 28,000 shares grant the holder to have the right to vote on all shareholder matters equal to 100 votes per share. The Series A shares were valued according to the additional voting rights assigned. The value assigned to the voting rights was derived from a model utilizing control premiums to value the voting control of the preferred stock which was prepared by an independent valuation specialist. The value assigned to the Series A Preferred Stock was $2,260,496 and was recorded on the grant date as stock-based compensation. At June 30, 2018 and December 31, 2017, 28,000 shares of Series A Preferred Stock were issued and outstanding. Warrants A summary of the Company's warrant activity during the six months ended June 30, 2018 and year ended December 31, 2017 is presented below. Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Aggregate Intrinsic Value 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 Granted 509,000 0.27 - - Exercised (80,000 ) - - - Forfeit/Canceled (450,000 ) 0.21 - - Outstanding at June 30, 2018 827,000 $ 0.34 0.31 $ 141,696 At June 30, 2018, 827,000 warrants were exercisable into common stock. The exercise price of warrants to convert into common stock ranged from $0.10 to $0.50 per warrant, and term of exercise of warrants was one year from the date of issuance. At December 31, 2017, 848,000 warrants were exercisable into common stock. The exercise price of warrants to convert into common stock ranged from $0.10 to $0.50 per warrant, and term of exercise of warrants was one year from the date of issuance.

Note 7 - Income Tax

Note 7 - Income Tax	6 Months Ended
	Jun. 30, 2018
Notes
Note 7 - Income Tax	NOTE 7 – INCOME TAX Income tax expense for the years ended December 31, 2017 and June 30, 2018 is summarized as follows: December 31, 2017 June 30, 2018 Deferred: Federal $ (447,570 ) $ (404,177 ) State - - Change in valuation allowance 447,570 404,177 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 21%, and the state income tax rates net of federal tax benefit of 0% for the years ended December 31, 2017 and June 30, 2018, respectively, to the income taxes reflected in the Statements of Operations: December 31, 2017 June 30, 2018 Book Income (loss) 21 % 21 % State taxes - % - % Total 21 % 21 % Valuation allowance -21 % -21 % 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 June 30, 2018 are as follows: December 31, 2017 June 30, 2018 Deferred tax assets: Net operating loss carry forward $ 2,131,286 $ 1,924,653 Total gross deferred tax assets 2,131,286 1,924,653 Less - valuation allowance (2,131,286 ) (1,924,653 ) 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. 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 - Debt

Note 8 - Debt	6 Months Ended
	Jun. 30, 2018
Notes
Note 8 - Debt	NOTE 8 – DEBT Cash Call, Inc. On March 19, 2018 the Company issued a promissory note to CashCall, Inc. for $75,000 of cash consideration. The note bears interest at 94%, matures on May 1, 2028. The Company also recorded a $7,500 debt discount due to origination fees due at the beginning of the note. During the six months ended June 30, 2018, the company amortized $209 of the debt discount into interest expense leaving a remaining total debt discount on the note of $7,291 as of June 30, 2018. On Deck Capital On April 4, 2018 the Company issued a promissory note to On Deck for $35,000 of cash consideration. The note bears interest at 94%, matures on January 6, 2019. The Company also recorded a $14,140 debt discount due to origination fees due at the beginning of the note. During the six months ended June 30, 2018, the company amortized $4,451 of the debt discount into interest expense leaving a remaining total debt discount on the note of $9,689 as of June 30, 2018.

Note 9 - Subsequent Events

Note 9 - Subsequent Events	6 Months Ended
	Jun. 30, 2018
Notes
Note 9 - Subsequent Events	NOTE 9 – SUBSEQUENT EVENTS Management has evaluated the subsequent events through August 13, 2018, the date which the financial statements were available to be issued noting no items, except the following, that would impact the accounting for events or transactions in the current period or require additional disclosures. Common stocks sold with a promise to deliver title to Plot of Land and Warrants On July 12, 2018, the Company issued 30,000 shares of common stock to a third-party investor for cash proceeds of $15,000.

Note 1 - Nature of Operations14

Note 1 - Nature of Operations and Going Concern: Nature of Operations (Policies)	6 Months Ended
	Jun. 30, 2018
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)	6 Months Ended
	Jun. 30, 2018
Policies
Going Concern	Going Concern These financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has generated recurring losses and a working capital deficit and anticipates future losses in the development of its business raising substantial doubt about the Company's ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand, loans from directors and/or issuance of common shares. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Note 2 - Summary of Significa16

Note 2 - Summary of Significant Accounting Policies: Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2018
Policies
Basis of Presentation	Basis of Presentation The consolidated financial statements presented in this report are the financial reports of International Land Alliance, Inc. The Company maintains its accounting records on an accrual basis in accordance with generally accepted accounting principles in the United States of America (U.S. GAAP). The consolidated financial statements present the Balance Sheet, Statements of Operations, Shareholders' Deficit and Cash Flows of the Company. These consolidated financial statements are presented in United States dollars. The accompanying audited, consolidated financial statements have been prepared in accordance with the instructions to Form 10-Q. All adjustments which are, in the opinion of management, necessary for a fair presentation of the results of operations for the interim periods have been made and are of a recurring nature unless otherwise disclosed herein.

Note 2 - Summary of Significa17

Note 2 - Summary of Significant Accounting Policies: Principles of Consolidation (Policies)	6 Months Ended
	Jun. 30, 2018
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 June 30, 2018. 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)	6 Months Ended
	Jun. 30, 2018
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)	6 Months Ended
	Jun. 30, 2018
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 maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000. The Company did not have any cash equivalents as of June 30, 2018 or December 31, 2017.

Note 2 - Summary of Significa20

Note 2 - Summary of Significant Accounting Policies: Fair Value of Financial Instruments and Fair Value Measurements (Policies)	6 Months Ended
	Jun. 30, 2018
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 June 30, 2018 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, 2017 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)	6 Months Ended
	Jun. 30, 2018
Policies
Revenue Recognition	Revenue Recognition Net revenue includes product sales, less excise taxes and customer programs and incentives. The Company recognizes revenue by applying the following steps in accordance with Accounting Standards Codification ("ASC") Topic 606 – Revenue from Contracts with Customers

Note 2 - Summary of Significa22

Note 2 - Summary of Significant Accounting Policies: Income Taxes (Policies)	6 Months Ended
	Jun. 30, 2018
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)	6 Months Ended
	Jun. 30, 2018
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)	6 Months Ended
	Jun. 30, 2018
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 June 30, 2018 and December 31, 2017. The Company's bank balance did not exceed FDIC insured amounts at June 30, 2018 or at December 31, 2017, respectively.

Note 2 - Summary of Significa25

Note 2 - Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	6 Months Ended
	Jun. 30, 2018
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: Guarantees (Policies)	6 Months Ended
	Jun. 30, 2018
Policies
Guarantees	Cash Call, Inc. On March 19, 2018 the Company issued a promissory note to CashCall, Inc. for $75,000 of cash consideration. The note bears interest at 94%, matures on May 1, 2028. The Company also recorded a $7,500 debt discount due to origination fees due at the beginning of the note. During the six months ended June 30, 2018, the company amortized $209 of the debt discount into interest expense leaving a remaining total debt discount on the note of $7,291 as of June 30, 2018. On Deck On April 4, 2018 the Company issued a promissory note to On Deck for $35,000 of cash consideration. The note bears interest at 94%, matures on January 6, 2019. The Company also recorded a $14,140 debt discount due to origination fees due at the beginning of the note. During the six months ended June 30, 2018, the company amortized $4,451 of the debt discount into interest expense leaving a remaining total debt discount on the note of $9,689 as of June 30, 2018.

Note 5 - Commitments and Cont27

Note 5 - Commitments and Contingencies: Commitment To Purchase Land (Policies)	6 Months Ended
	Jun. 30, 2018
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 paid the remaining balance $100,000 owed to this third-party investor on February 28, 2018 (Note 8).

Note 5 - Commitments and Cont28

Note 5 - Commitments and Contingencies: Litigation Costs and Contingencies (Policies)	6 Months Ended
	Jun. 30, 2018
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 2 - Summary of Significa29

Note 2 - Summary of Significant Accounting Policies: Fair Value of Financial Instruments and Fair Value Measurements: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Tables)	6 Months Ended
	Jun. 30, 2018
Tables/Schedules
Schedule of Fair Value, Assets and Liabilities Measured on 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, 2017 on a recurring basis: Description Level 1 Level 2 Level 3 None $ - $ - $ -

Note 3 - Accrued Expenses_ Sche

Note 3 - Accrued Expenses: Schedule of Accounts Payable and Accrued Liabilities (Tables)	6 Months Ended
	Jun. 30, 2018
Tables/Schedules
Schedule of Accounts Payable and Accrued Liabilities	Balance Balance June 30, 2018 December 31, 2017 Relative fair market value of plots of land sold $ 381,550 $ 278,061 Payable to an investor/shareholder 0 100,000 Total Accrued expenses $ 381,550 $ 378,061

Note 6 - Stockholders' Equity_

Note 6 - Stockholders' Equity: Schedule of Stockholders' Equity Note, Warrants or Rights (Tables)	6 Months Ended
	Jun. 30, 2018
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, 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 Granted 509,000 0.27 - - Exercised (80,000 ) - - - Forfeit/Canceled (450,000 ) 0.21 - - Outstanding at June 30, 2018 827,000 $ 0.34 0.31 $ 141,696

Note 7 - Income Tax_ Schedule o

Note 7 - Income Tax: Schedule of Components of Income Tax Expense (Benefit) (Tables)	6 Months Ended
	Jun. 30, 2018
Tables/Schedules
Schedule of Components of Income Tax Expense (Benefit)	December 31, 2017 June 30, 2018 Deferred: Federal $ (447,570 ) $ (404,177 ) State - - Change in valuation allowance 447,570 404,177 Income tax expense (benefit) $ — $ —

Note 7 - Income Tax_ Schedule33

Note 7 - Income Tax: Schedule of Effective Income Tax Rate Reconciliation (Tables)	6 Months Ended
	Jun. 30, 2018
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	December 31, 2017 June 30, 2018 Book Income (loss) 21 % 21 % State taxes - % - % Total 21 % 21 % Valuation allowance -21 % -21 % Tax expense at actual rate — —

Note 7 - Income Tax_ Schedule34

Note 7 - Income Tax: Schedule of Deferred Tax Assets and Liabilities (Tables)	6 Months Ended
	Jun. 30, 2018
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	December 31, 2017 June 30, 2018 Deferred tax assets: Net operating loss carry forward $ 2,131,286 $ 1,924,653 Total gross deferred tax assets 2,131,286 1,924,653 Less - valuation allowance (2,131,286 ) (1,924,653 ) Net deferred tax assets $ — $ —

Note 3 - Accrued Expenses_ Sc35

Note 3 - Accrued Expenses: Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Details
Accrued expenses	$ 381,550	$ 378,061

Note 3 - Accrued Expenses (Deta

Note 3 - Accrued Expenses (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Details
Accrued expenses	$ 381,550	$ 378,061

Note 4 - Related Party Transa37

Note 4 - Related Party Transactions (Details)	6 Months Ended
	Jun. 30, 2018USD ($)
Details
Increase (Decrease) in Due to Related Parties	$ 30,000
Increase (Decrease) in Due to Other Related Parties	66,360
Increase (Decrease) in Accounts Payable, Related Parties	$ 25,706

Note 6 - Stockholders' Equity (

Note 6 - Stockholders' Equity (Details)	Jun. 30, 2018$ / sharesshares
Details
Common Stock, Shares Authorized	75,000,000
Preferred Stock, Shares Authorized	100,000
Common Stock, Par or Stated Value Per Share | $ / shares	$ 0.001