International Land Alliance (ILAL) 10-Q 17 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 15, 2019
Document And Entity Information
Entity Registrant Name	International Land Alliance Inc.
Entity Central Index Key	0001657214
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		19,811,101
Trading Symbol	ILAL
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2019

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Current Assets:
Cash	$ 111,280	$ 971
Total Current Assets	111,280	971
Land (Note3)	180,470
Building, net (Note3)	937,658
TOTAL ASSETS	1,229,408	971
Current Liabilities:
Accounts payable	18,694	17,198
Accrued expenses	501,470	440,714
Convertible Debt	6,420	7,000
Promissory Notes, net	710,020	17,387
Promissory Notes, net - in default	30,034	15,546
Total Current Liabilities	1,266,638	497,845
Long-Term Liabilites:
Promissory Notes, net long-term	673,242	68,075
Total Long-Term Liabilites	673,242	68,075
TOTAL LIABILITIES	1,939,880	565,920
Commitments and Contingencies (Note 7)
Stockholders' Deficit
Preferred Stock, $0.001 par value; 100,000 shares authorized; 28,000 shares issued and outstanding at March 31, 2019 and December 31, 2018, respectively	28	28
Common Stock, $0.001 par value; 75,000,000 shares authorized; 15,977,901 shares and 15,927,901 shares issued and outstanding at March 31, 2019 and December 31, 2018, respectively	15,978	15,928
Additional paid in capital	4,777,992	4,762,547
Stock Payable	108,920	35,420
Accumulated deficit	(5,613,390)	(5,378,872)
TOTAL STOCKHOLDERS' DEFICIT	(710,472)	(564,949)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 1,229,408	$ 971

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	28,000	28,000
Preferred stock, shares outstanding	28,000	28,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	15,977,901	15,927,901
Common stock, shares outstanding	15,977,901	15,927,901

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Statement [Abstract]
Revenue
Cost of revenue
Gross profit
Operating Expenses
General & administrative	180,914	221,078
Total Operating Expenses	180,914	221,078
Operating loss	(180,914)	(221,078)
Other income (expense)
Interest Expense	(53,604)	(12,342)
Total Other income (expenses)	(53,604)	(12,342)
Loss from operations before income tax	(234,518)	(233,420)
Provision for income tax
Net Loss	$ (234,518)	$ (233,420)
Net loss per share - basic and diluted	$ (0.01)	$ (0.02)
Weighted average number of common shares outstanding - basic and diluted	15,940,679	14,695,609

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock Payable [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2017	$ 28	$ 14,320	$ 4,313,510		$ (4,697,465)	$ (369,607)
Balance, shares at Dec. 31, 2017	28,000	14,319,901
Common stock and warrants sold for cash		$ 114	35,886			36,000
Common stock and warrants sold for cash, shares		114,000
Common stock, warrants and plots promised for cash, net		$ 542	159,531			160,073
Common stock, warrants and plots promised for cash, net, shares		542,000
Net loss					(233,420)	(233,420)
Balance at Mar. 31, 2018	$ 28	$ 14,976	4,508,927		(4,930,885)	(406,954)
Balance, shares at Mar. 31, 2018	28,000	14,975,901
Balance at Dec. 31, 2018	$ 28	$ 15,928	4,762,547	35,420	(5,378,872)	(564,949)
Balance, shares at Dec. 31, 2018	28,000	15,927,901
Common stock and warrants sold for cash				10,000		10,000
Common stock and warrants sold for cash, shares
Common stock, warrants and plots promised for cash, net		$ 50	15,445	17,500		32,995
Common stock, warrants and plots promised for cash, net, shares		50,000
Common stock issued for warrant exercise				46,000		46,000
Net loss					(234,518)	(234,518)
Balance at Mar. 31, 2019	$ 28	$ 15,978	$ 4,777,992	$ 108,920	$ (5,613,390)	$ (710,472)
Balance, shares at Mar. 31, 2019	28,000	15,977,901

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Cash Flows from Operating Activities:
Net loss	$ (234,518)	$ (233,420)
Adjustments to reconcile net loss to net used in operating activities:
Share-based compensation		24
Amortization of debt discount	488
Depreciate expense	3,923
Changes in operating assets and liabilities:
Accounts payable	1,496	9,821
Accrued expenses	51,250	(97,682)
Net cash used in operating activities	(177,361)	(321,257)
Cash Flows from Investing Activities
Purchase of property	(517,051)
Net cash used in investing activities	(517,051)
Cash Flows from Financing Activities:
Cash proceeds from sale of common stock and warrants	10,000	48,500
Cash proceeds from sale of common stock, warrants and plots of land promised, net	42,500	203,000
Cash proceeds from warrant exercise	46,000
Cash payments on convertible debt and promissory notes	(3,779)
Cash proceeds from note payable	710,000	67,500
Net cash provided by financing activities	804,721	319,000
Net increase (decrease) in cash	110,309	(2,257)
Cash, beginning of the period	971	13,678	$ 13,678
Cash, end of the period	111,280	11,421	$ 971
Supplemental disclosures of cash flow information:
Cash paid for income taxes
Cash paid for interest	2,353
Acquisition of land and building in asset purchase	(605,000)
Mortgage assumed as part of asset purchase	$ 605,000

Nature of Operations and Going

Nature of Operations and Going Concern	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
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 and southern California. 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. The unaudited financial statements herein have been prepared by the Company pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”). The accompanying interim unaudited financial statements have been prepared under the presumption that users of the interim financial information have either read or have access to the audited financial statements for the latest year ended December 31, 2018. Accordingly, note disclosures which would substantially duplicate the disclosures contained in the December 31, 2018 audited financial statements have been omitted from these interim unaudited financial statements. Certain information and note disclosures included in the financial statements prepared in accordance with United States general accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2019, are not necessarily indicative of the results that may be expected for the year ended December 31, 2019. For further information, refer to the audited financial statements and notes for the year ended December 31, 2018 included in the Company’s Annual Report on Form 10-K filed with the SEC on April 24, 2019. Going Concern The Company has faced significant liquidity shortages as shown in the accompanying financial statements. As of March 31, 2019, the Company’s current liabilities exceeded its current assets by $1,155,358 The Company has recorded a net loss of $234,518 for the three months ended March 31, 2019 and has an accumulated deficit of $5,613,390 as of March 31, 2019. Net cash used in operating activities for the three months ended March 31, 2019 was $177,361. 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 the three months ended March 31, 2019, the Company initiated Private Placements of its securities, and had warrants exercised receiving cash proceeds of $98,500. Although the Company has not earned any revenues since inception to March 31, 2019, the Company is continuing to focus its efforts on increased marketing campaigns to sell the plots of land. Americans and Canadians can own property in Mexico through a Fideicomiso or Bank Trust. Any foreigner can institute a Fideicomiso (the equivalent to an American beneficial trust) through a Mexican bank (ILA has selected Banco Bajio) in order to purchase real estate anywhere in Mexico, including what is commonly called the Restricted Zone. To do so, the buyer requests a Mexican bank to act as a trustee on his/her behalf. This conveys the same bundle of rights that holding property “fee simple” does in the United States. The property can be willed, leased, sold, rented, or improved in perpetuity and it is irrevocable. This title management system is very in common in Mexico. However, management determined in prior reporting periods that it does not fulfill “ownership”, as title is held by Banco Bajio, pursuant to generally accepted accounting principles in the United States of America (“U.S. GAAP” or “GAAP”). Based on advice from counsel, the Company will be taking title to all 497 acres fee simple in name of its wholly-owned subsidiary, International Land Alliance, S.A. de C.V.. Banco Bajio will continue to act as Trustee for all Fideimosos. This will have an impact on the Company’s financial statements, as management believes it will then allow us to record the 497-acre Oasis Park Resort on the Company’s balance sheet, record sales (both sales to date and going forward), as well as construction investments. Upon completion of the Oasis Park Resort, the Company also plans to take title fee simple for its Villas del Enologo in Rancho Tecate and Valle Divino in Ensenada, Baja California, while using Banco Bajio for all Fideicomisos. 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 future operations subsequent to March 31, 2019. 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. Public Listing On March 5, 2019, the Company received its trading symbol “ILAL” from FINRA. On April 4, 2019, the Company was approved to have its common stock traded on the OTCQB. On April 12, 2019, the Company became eligible for electronic clearing and settlement through the Depository Trust Company (“DTC”) in the United States. The DTC is a subsidiary of the Depository Trust & Clearing Corporation and manages the electronic clearing and settlement of publicly traded companies. Securities that are eligible to be electronically cleared and settled through DTC are considered “DTC eligible.” This electronic method of clearing securities creates efficiency of the receipt of stock and cash, and thus accelerates the settlement process for investors and brokers, enabling the stock to be traded over a much wider selection of brokerage firms by coming into compliance with their requirements. Being DTC eligible is expected to greatly simplify the process of trading and transferring the Company’s common shares on the OTCQB.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company maintains its accounting records on an accrual basis in accordance with GAAP. These consolidated financial statements are presented in United States dollars. The accompanying unaudited 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 subsidiaries, ILA Fund I, LLC (the “ILA Fund”) a Company incorporated in the State of Wyoming and International Land Alliance, S.A. de C.V., a company incorporated in Mexico (“ILA Mexico”); the Company has a 100% equity interest in ILA Mexico. ILA Fund includes cash as it’s only asset with minimal expenses as of March 31, 2019. The sole purpose of this entity is strategic funding for the operations of the Company. ILA Mexico has no assets, no liabilities and minimal expenses as of March 31, 2019. All intercompany balances and transactions are eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with 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. Management regularly evaluates estimates and assumptions related to the valuation of assets and liabilities. Management 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 managements estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. 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 notes payable to a third party. Pursuant to ASC 820, “ Fair Value Measurements and Disclosures” Financial Instruments”, As of March 31, 2019, there are no assets and liabilities that were measured or recognized at fair value on a recurring basis. Acquisitions Amounts paid for acquisitions are allocated to the assets acquired and liabilities assumed based on their estimated fair value at the date of acquisition. The fair value of identifiable tangible and intangible assets is based on valuations that use information and assumptions provided by management. Identifiable tangible and intangible assets with finite lives are depreciation and amortized over their useful lives. Acquisition-related costs, including, legal, accounting, and other costs, are capitalized in asset acquisitions and for business combinations are expensed in the periods in which the costs are incurred. The results of operations of acquired assets are included in the financial statements from the acquisition date. Land and Buildings Land and building are stated at cost. Depreciation is provided by the use of the straight-line and accelerated methods for financial and tax reporting purposes, respectively, over the estimated useful lives of the assets, generally 5 to 10 years. Buildings will have an estimated useful life of 20 years. Land is an indefinite lived asset that is stated at fair value at date of acquisition. Revenue Recognition On January 1, 2018, we adopted Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in Accounting Standards Codification (ASC) Topic 605, Revenue Recognition (Topic 605). Results for reporting periods beginning after January 1, 2018 are presented under Topic 606. As the Company has not had any revenue since inception, the impact of adopting the new revenue standard was not material to our financial statements and there was no adjustment to beginning retained earnings on January 1, 2018. Under Topic 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. We determine revenue recognition through the following steps: ● identification of the contract, or contracts, with a customer; ● identification of the performance obligations in the contract; ● determination of the transaction price; ● allocation of the transaction price to the performance obligations in the contract; and ● recognition of revenue when, or as, we satisfy a performance obligation. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Income Taxes” When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Management makes estimates and judgments about our future taxable income that are based on assumptions that are consistent with our plans and estimates. Should the actual amounts differ from our estimates, the amount of our valuation allowance could be materially impacted. Any adjustment to the deferred tax asset valuation allowance would be recorded in the income statement for the periods in which the adjustment is determined to be required. The Company does not believe that it has taken any positions that would require the recording of any additional tax liability nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next year. Loss Per Share The Company computes net 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 March 31, 2019. Recent Accounting Pronouncements 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

Emerald Grove Asset Purchase

Emerald Grove Asset Purchase	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Emerald Grove Asset Purchase	NOTE 3 – EMERALD GROVE ASSET PURCHASE On July 30, 2018, Jason Sunstein, the Chief Financial Officer, entered into a Residential Purchase Agreement (“RPA” or “the Agreement”) to acquire real property located in Hemet, California, which included approximately 57 acres of land and a structure for $1.1 million from an unrelated seller. The property includes the main parcel of land with an existing structure along with three additional parcels of land which are vacant lots to be used for the purpose of development. The purpose of the transaction was as an investment in real property to be assigned to the Company subsequent to acquisition. The property was acquired by Mr. Sunstein since it was required by the seller to transfer the property for consideration from an individual versus a separate legal entity. The transaction closed on March 18, 2019 and the consideration included a loan financed in the amount of $605,000 (see Note 10) in addition to cash consideration of $524,613 which came from a portion of funds loaned by investors of the Company to be repaid as interest bearing notes payable (see Note 10). On March 18, 2019, the Mr. Sunstein assigned the deed of the property to the Company. The attached mortgage obligation was assumed by the Company, as approval by the Board of Directors in March 2019. The mortgage loan was not assigned to the Company by the lender, however the lender acknowledged that the transfer of the property to the Company did not trigger an event of default. Mr. Sunstein remains a guarantor on the mortgage. The Company recorded the assets acquired and liabilities assumed at fair value on the date of assignment and assumption. The Company has included all allowed acquisition costs of $22,050 in the value of the capitalized assets. The building and land asset values were assigned using a purchase price allocation based on the appraised land values. The total of the consideration plus acquisition costs assets of $1,122,050 will be allocated to land and building in the following amounts: $180,470 - Land; $941,581 - Building. The land is an indefinite long-lived asset that were assessed for impairment as a grouped asset with the building on a periodic basis. The building has an estimated useful life of 20 years and were depreciated on a straight-line basis.

Land and Building

Land and Building	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Land and Building	NOTE 4 – LAND AND BUILDING Land and buildings, net as of March 31, 2019 and December 31, 2018: Useful life March 31, 2019 December 31, 2018 Land $ 180,470 $ - Building 20 years 941,581 - Less: Accumulated depreciation (3,923 ) - - Building, net $ 937,658 $ - Depreciation expense was $3,923 for the three months ended March 31, 2019.

Accrued Expenses

Accrued Expenses	3 Months Ended
	Mar. 31, 2019
Payables and Accruals [Abstract]
Accrued Expenses	NOTE 5 – ACCRUED EXPENSES Accrued expenses as of March 31, 2019 and December 31, 2018 is summarized as follows. March 31, 2019 December 31, 2018 Relative fair value of plots of land sold $ 444,620 $ 435,155 Accrued interest 56,850 5,599 Total Accrued Expense $ 501,470 $ 440,714 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 8). The total cash proceeds of $187,500 was allocated based upon the relative fair 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 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 9). The $100,000 was fully repaid in 2018. The Company recorded as accrued expense the relative fair value of plots of land sold by the Company to investors in conjunction with the sale of common stock to raise capital (Note 8).

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 6 – RELATED PARTY TRANSACTIONS The Company paid to its Chief Executive Officer consulting fees for services directly related to continued operations of $3,000 and $40,805 for the three months ended March 31, 2019 and the year ended December 31, 2018, respectively. The Company paid to its Chief Financial Officer consulting fees of $31,360 and $138,079 for the three months ended March 31, 2019 and the year ended December 31, 2018, respectively. Such amounts were determined by the Chief Executive Officer and Chief Financial Officer, as the Company currently does not have employment or consulting agreements. The Company paid to its Secretary consulting fees for services directly related to continued operations of $- and $33,706 for the three months ended March 31, 2019 and the year ended December 31, 2018, respectively. The Company’s Chief Financial Officer, Jason Sunstein, also facilitated the Emerald Grove asset purchase as described in Note 3.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 7 – COMMITMENTS AND CONTINGENCIES Commitment to purchase land 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. See Note 5 for additional detail on consideration and ownership. 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 5). The Company has paid the remaining balance $100,000 owed to this third-party investor during 2018 (Note 10). 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. 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.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Stockholders' Equity	NOTE 8 – STOCKHOLDERS’ EQUITY The Company’s capitalization at March 31, 2019 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 Three Months Ended March 31, 2019 Common Stock sold with Warrants On March 29, 2019, the Company received cash proceeds of $10,000 for 20,000 shares of common stock to be issued to a third-party investor. In conjunction with this sale of shares, the Company also attached and issued 20,000 warrants at an exercise price of $0.50 per share, exercisable over a term of one year from the date of issuance. The fair value of $7,573 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 232%, and discount rate of 2.72%. The total cash proceeds of $10,000 was allocated to equity. As of March 31, 2019, the funds received were included in equity as stock payable until the shares were eventually issued subsequent to the period end. Warrant Exercise On January 28, 2019, the Company received cash proceeds of $40,000 for 400,000 shares of common stock to be issued in a warrant exercise to a third-party investor. As of March 31, 2019, the funds received were included in equity as stock payable until the shares were eventually issued subsequent to the period end. On March 13, 2019, the Company received cash proceeds of $6,000 for 48,000 shares of common stock to be issued in a warrant exercise to two (2) third-party investors. As of March 31, 2019, the funds received were included in equity as stock payable until the shares were eventually issued subsequent to the period end. Common stocks sold with a promise to deliver title to Plot of Land and Warrants On February 27, 2019, the Company received cash proceeds of $17,500 for 35,000 shares of common stock to be issued to a third-party investor. 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 $17,500 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $9,875; and plot of land was valued at $7,625. As of March 31, 2019, the funds received were included in equity as stock payable until the shares were eventually issued subsequent to the period end. On March 8, 2019, 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 fair market value of $18,932 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 232%, and discount rate of 2.72%. 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 $9,446; warrants were valued at $8,750, and plot of land was valued at $6,804. 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 which provides consulting services on project development, in exchange for services. Grupo Valcas is master planner and real estate development firm owned by the Valdes family. Roberto Valdes, the Company President and Chief Executive Officer, was a minority owner of Valcas until December 2018 when he left the family company to focus 100% on International Land Alliance. 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 March 31, 2019 and December 31, 2018, 28,000 shares of Series A Preferred Stock were issued and outstanding. Warrants A summary of the Company’s warrant activity during the three months ended March 31, 2019 is presented below: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2018 1,075,200 $ 0.27 0.60 Granted 70,000 0.50 0.97 Exercised (448,000 ) 0.34 - Forfeit/Canceled (406,000 ) 0.19 - Outstanding at March 31, 2019 291,200 $ 0.47 0.65 Exercisable at March 31, 2019 291,200 At March 31, 2019, 291,200 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. The aggregate intrinsic value as of March 31, 2019 and December 31, 2018 was approximately $8,000 and $133,000, respectively.

Income Tax

Income Tax	3 Months Ended
	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Income Tax	NOTE 9 – INCOME TAX Income tax expense for the three months ended March 31, 2019 and 2018 is summarized as follows. March 31, 2019 March 31, 2018 Deferred: Federal $ (49,249 ) $ (404,177 ) State — Change in valuation allowance 49,249 404,177 Income tax expense (benefit) $ — $ — The tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities at March 31, 2019 and December 31, 2018 are as follows: March 31, 2019 December 31, 2018 Deferred tax assets: Net operating loss carry forward $ 541,370 $ 492,121 Total gross deferred tax assets 541,370 492,121 Less - valuation allowance (541,370 ) (492,121 ) 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 March 31, 2019, the Company had accumulated deficit of approximately $5,600,000 for U.S. federal and Wyoming income tax purposes, such net operating losses (NOLs) are available to offset future taxable income expiring on various dates through 2035. Due to changes in our ownership through common stock issuances, the utilization of NOLs may be subject to annual limitations and discounts under provisions of the Internal Revenue Code. We have not conducted a complete analysis to determine the extent of these limitations or any future limitation. Such limitations could result in the permanent loss of a significant portion of the NOLs. 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 for the three months ended March 31, 2019 and 2018 was an increase of $49,249 and $404,177, 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 March 31, 2019, tax years 2015, 2016, 2017 and 2018 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.

Debt

Debt	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Debt	NOTE 10 – DEBT Promissory Notes - long-term 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 three months ended March 31, 2019 and 2018, the Company amortized $188 and $24, respectively, of the debt discount into interest expense leaving a remaining total debt discount on the note of $6,731 and $7,476 as of March 31, 2019 and December 31, 2018, respectively. There was accrued interest of $5,874 and $5,599 at March 31, 2019 and December 31, 2018, respectively. There were no payments due on the note during the three months ended March 31, 2019 as the note was deferred until April 8, 2019 when payments would re-commence. As of March 31, 2019, the remaining principal balance was $74,993 with a current portion due of $21. PrideCo As discussed in Note 3, in March 2019, the Company assumed liabilities related to the assigned deeded property in Note 4. The liabilities include a mortgage entered into with PrideCo Private Mortgage Loan Fund, LP for $605,000 with prepaid interest of $2,353 on the date of closing, March 18, 2019. The mortgage loan was not assigned to the Company by the lender, however the lender acknowledged that the transfer of the property to the Company did not trigger an event of default. Mr. Sunstein remains a guarantor on the mortgage. The amount has been prorated for the days remaining in the month. The mortgage bears interest monthly on the unpaid principal at 10% with interest only payments commencing on May 1, 2019 and applied to interest due prior to any additional principal payments. Any late payments will include an additional 10% based on the principal plus unpaid interest accrued at the time. The loan matures on April 1, 2020 and is secured by the property acquired. There is no prepayment penalty on this loan after the first sixty days and any remaining principal at the maturity of the loan is due in full. As of March 31, 2019, the balance on the mortgage payable totaled $605,000. For the three months ended March 31, 2019, there was interest expense of $7,395 with accrued interest of $5,042 as of March 31, 2019. Promissory Notes - Currently in default Yellowstone On August 9, 2018, the Company issued a promissory note to Yellowstone for $12,325 of cash consideration. The note bears interest at 25%, matured on December 9, 2018. The Company also recorded a $4,540 debt discount due to origination fees due at the beginning of the note. As of March 31, 2019, there is no remaining debt discount on the note. This note is currently in default and is being paid down through a debt settlement agency hired by the Company. As of March 31, 2019, the principle balance plus interest and fees is $3,533 which is was settled in April 2019 (see Note 11). EBF On August 10, 2018, the Company issued a promissory note to EBF for $21,750 of cash consideration. The note bears interest at 15%, matures on December 10, 2018. The Company also recorded a $7,475 debt discount due to origination fees due at the beginning of the note. As of March 31, 2019, there is no remaining debt discount on the note. This note is currently in default and is being paid down through a debt settlement agency hired by the Company and is paying $1,644 a month to settle the outstanding balance of the loan until paid in full. The remaining balance of principal and interest is $11,397 as of March 31, 2019. 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%, matured 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 three months ended March 31, 2019, the company amortized $52 of the debt discount into interest expense leaving a remaining total debt discount on the note of $0 as of March 31, 2019. This note is currently in default and is being paid down through a debt settlement agency hired by the Company. As of March 31, 2019, the principle balance plus interest and fees is $14,162 which was settled in April 2019. (see Note 11). Last Chance Funding On October 10, 2018, the Company issued a promissory note to Last Chance Funding for $7,450 of cash consideration. The note bears interest at 15% and matured on January 5, 2019. The Company also recorded a $2,795 debt discount due to origination fees due at the beginning of the note. During the three months ended March 31, 2019, the Company amortized $248 of the debt discount into interest expense leaving a remaining total debt discount on the note of $0 as of March 31, 2019. This note is currently in default and is being paid down through a debt settlement agency hired by the Company. As of March 31, 2019, the principle balance plus interest and fees is $4,291 which was settled in April 2019 (see Note 11). Convertible Notes Sylva International On September 18, 2018, the Company issued a convertible note to Sylva International for $25,000 of cash consideration. The notes are convertible into common stock at a fixed price of $0.50 per share. The note bears interest at 24%, matured on December 19, 2018. The Company evaluated the convertible note and determined that the shares issuable pursuant to the conversion option were determinate due to the fixed conversion price. The Company paid $18,000 leaving a remaining balance of $6,420 at March 31, 2019 and December 31, 2018, respectively. Payment on this note is currently being deferred until June 2019. The accrued interest balance is $420 as of March 31, 2019. Promissory Note - short-term Loans from shareholders In March 2019, the Company entered into short term notes payable with six existing shareholders of the Company totaling $710,000. The notes bear interest at 20% and all notes mature in June 2019. As of March 31, 2019, the balance on the loan payable totaled $710,000. As of and for the three months ended March 31, 2019, there was accrued interest and interest expense of $41,556, respectively. The loans are secured by collateral of certain property interests held by the Company and restricted common stock pledges totaling 1,420,000 shares which are held by the Company’s legal counsel. The funds were used to finance the acquisition discussed in Note 3.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE 11 – SUBSEQUENT EVENTS Management has evaluated the subsequent events through the date this financial information was filed with the Company’s current period report on Form 10-Q. Common Stock sold with Warrants On April 9, 2019, 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 value of $2,478 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 232%, and discount rate of 2.72%. The total cash proceeds of $2,500 was allocated based upon the relative fair value of the shares and warrants in the following amounts: shares were valued at $1,261; and warrants were valued at $1,239. Warrant Exercise On April 4, 2019, the Company issued 95,000 shares of common stock in a warrant exercise to a third-party investor for cash proceeds of $9,500. On April 9, 2019, the Company issued 45,000 shares of common stock in a warrant exercise to a third-party investor for cash proceeds of $4,500. Common stocks sold with a promise to deliver title to Plot of Land and Warrants On April 8, 2019, 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 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 $0.50 per share, exercisable over a term of one year from the date of issuance. The fair value of $37,863 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 232%, and discount rate of 2.72%. The total cash proceeds of $50,000 was allocated based upon the relative fair value of the shares, warrants and one (1) promised plot of land in the following amounts: shares were valued at $18,932; warrants were valued at $17,426, and plot of land was valued at $13,642. Common stock In April 2019, the Board approved the issuance of 2,363,200 shares of common stock for cash, services, warrants, and plots promised for cash or services with a value of approximately $321,000. The majority of these shares included the issuance of 1,200,000 shares to be issued for consulting services valued at approximately $120,000. The share issuance was contingent upon certain triggering events including the effectuation of our public listing Settlement of debt On April 5, 2019 the Company settled the promissory note with Yellowstone for the remaining total balance with fees of $4,000 (see Note 10). The note was satisfied in full with cash on that date with a confirmation that the balance was fully satisfied. On April 17, 2019 the Company settled the promissory note with Last Chance Funding with a remaining total balance of $4,375 for $3,000 (see Note 10). The note was satisfied in full with cash on that date with a confirmation that the balance was fully satisfied. On April 25, 2019 the Company settled the promissory note with On Deck with a remaining total balance of $11,622 for $11,600 in six monthly payments (see Note 10). This note was still considered in default until paid in full. The Company made the first settlement payment on April 29, 2019 for $1,944.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company maintains its accounting records on an accrual basis in accordance with GAAP. These consolidated financial statements are presented in United States dollars. The accompanying unaudited 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	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company, its wholly-owned subsidiaries, ILA Fund I, LLC (the “ILA Fund”) a Company incorporated in the State of Wyoming and International Land Alliance, S.A. de C.V., a company incorporated in Mexico (“ILA Mexico”); the Company has a 100% equity interest in ILA Mexico. ILA Fund includes cash as it’s only asset with minimal expenses as of March 31, 2019. The sole purpose of this entity is strategic funding for the operations of the Company. ILA Mexico has no assets, no liabilities and minimal expenses as of March 31, 2019. All intercompany balances and transactions are eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with 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. Management regularly evaluates estimates and assumptions related to the valuation of assets and liabilities. Management 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 managements estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
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 notes payable to a third party. Pursuant to ASC 820, “ Fair Value Measurements and Disclosures” Financial Instruments”, As of March 31, 2019, there are no assets and liabilities that were measured or recognized at fair value on a recurring basis.
Acquisitions	Acquisitions Amounts paid for acquisitions are allocated to the assets acquired and liabilities assumed based on their estimated fair value at the date of acquisition. The fair value of identifiable tangible and intangible assets is based on valuations that use information and assumptions provided by management. Identifiable tangible and intangible assets with finite lives are depreciation and amortized over their useful lives. Acquisition-related costs, including, legal, accounting, and other costs, are capitalized in asset acquisitions and for business combinations are expensed in the periods in which the costs are incurred. The results of operations of acquired assets are included in the financial statements from the acquisition date.
Land and Buildings	Land and Buildings Land and building are stated at cost. Depreciation is provided by the use of the straight-line and accelerated methods for financial and tax reporting purposes, respectively, over the estimated useful lives of the assets, generally 5 to 10 years. Buildings will have an estimated useful life of 20 years. Land is an indefinite lived asset that is stated at fair value at date of acquisition.
Revenue Recognition	Revenue Recognition On January 1, 2018, we adopted Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in Accounting Standards Codification (ASC) Topic 605, Revenue Recognition (Topic 605). Results for reporting periods beginning after January 1, 2018 are presented under Topic 606. As the Company has not had any revenue since inception, the impact of adopting the new revenue standard was not material to our financial statements and there was no adjustment to beginning retained earnings on January 1, 2018. Under Topic 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. We determine revenue recognition through the following steps: ● identification of the contract, or contracts, with a customer; ● identification of the performance obligations in the contract; ● determination of the transaction price; ● allocation of the transaction price to the performance obligations in the contract; and ● recognition of revenue when, or as, we satisfy a performance obligation.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Income Taxes” When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Management makes estimates and judgments about our future taxable income that are based on assumptions that are consistent with our plans and estimates. Should the actual amounts differ from our estimates, the amount of our valuation allowance could be materially impacted. Any adjustment to the deferred tax asset valuation allowance would be recorded in the income statement for the periods in which the adjustment is determined to be required. The Company does not believe that it has taken any positions that would require the recording of any additional tax liability nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next year.
Loss Per Share	Loss Per Share The Company computes net loss per share in accordance with ASC 260, “ Earnings per Share”
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 March 31, 2019.
Recent Accounting Pronouncements	Recent Accounting Pronouncements 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

Land and Building (Tables)

Land and Building (Tables)	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Land and Building	Land and buildings, net as of March 31, 2019 and December 31, 2018: Useful life March 31, 2019 December 31, 2018 Land $ 180,470 $ - Building 20 years 941,581 - Less: Accumulated depreciation (3,923 ) - - Building, net $ 937,658 $ -

Accrued Expenses (Tables)

Accrued Expenses (Tables)	3 Months Ended
	Mar. 31, 2019
Payables and Accruals [Abstract]
Schedule of Accrued Expenses	Accrued expenses as of March 31, 2019 and December 31, 2018 is summarized as follows. March 31, 2019 December 31, 2018 Relative fair value of plots of land sold $ 444,620 $ 435,155 Accrued interest 56,850 5,599 Total Accrued Expense $ 501,470 $ 440,714

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Schedule of Warrants Activity	A summary of the Company’s warrant activity during the three months ended March 31, 2019 is presented below: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2018 1,075,200 $ 0.27 0.60 Granted 70,000 0.50 0.97 Exercised (448,000 ) 0.34 - Forfeit/Canceled (406,000 ) 0.19 - Outstanding at March 31, 2019 291,200 $ 0.47 0.65 Exercisable at March 31, 2019 291,200

Income Tax (Tables)

Income Tax (Tables)	3 Months Ended
	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense	Income tax expense for the three months ended March 31, 2019 and 2018 is summarized as follows. March 31, 2019 March 31, 2018 Deferred: Federal $ (49,249 ) $ (404,177 ) State — Change in valuation allowance 49,249 404,177 Income tax expense (benefit) $ — $ —
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities at March 31, 2019 and December 31, 2018 are as follows: March 31, 2019 December 31, 2018 Deferred tax assets: Net operating loss carry forward $ 541,370 $ 492,121 Total gross deferred tax assets 541,370 492,121 Less - valuation allowance (541,370 ) (492,121 ) Net deferred tax assets $ — $ —

Nature of Operations and Goin_2

Nature of Operations and Going Concern (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Working capital	$ 1,155,358
Net loss	234,518	$ 233,420
Accumulated deficit	5,613,390		$ 5,378,872
Net cash used in operating activities	177,361	321,257
Proceeds from warrant exercise	46,000
Private Placements [Member]
Proceeds from warrant exercise	$ 98,500

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Total warrants issued and outstanding convertible into common stock	291,200	1,075,200
Building [Member]
Property and equipment estimated useful life	20 years
Minimum [Member]
Property and equipment estimated useful life	5 years
Maximum [Member]
Property and equipment estimated useful life	10 years
ILA Fund I, LLC [Member]
Equity interest percentage	100.00%

Emerald Grove Asset Purchase (D

Emerald Grove Asset Purchase (Details Narrative)	Mar. 18, 2019USD ($)	Jul. 30, 2018USD ($)a	Mar. 31, 2019USD ($)
Repayment of loan financed	$ 605,000
Cash consideration	$ 524,613
Acquisition costs			$ 22,050
Consideration and acquisition cost assets			1,122,050
Land [Member]
Consideration and acquisition cost assets			180,470
Building [Member]
Consideration and acquisition cost assets			$ 94,581
Useful life of asset			20 years
Jason Sunstein [Member] | Residential Purchase Agreement (RPA) [Member]
Area of land acquired | a		57
Payment for land acquired		$ 1,100,000

Land and Building (Details Narr

Land and Building (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 3,923

Land and Building - Schedule of

Land and Building - Schedule of Land and Building (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Less: Accumulated depreciation	$ (3,923)
Land and buildings, net	$ 937,658
Building [Member]
Useful life of asset	20 years
Land and buildings, gross	$ 941,581
Land [Member]
Land and buildings, gross	$ 180,470

Accrued Expenses (Details Narra

Accrued Expenses (Details Narrative) - USD ($)	Oct. 02, 2017	Sep. 01, 2016	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2019
Accrued expense			$ 440,714		$ 501,470
Third-Party Investor [Member]
Number of common stock shares issued		250,000
Value of common stock shares issued		$ 187,500
Number of warrant issued		250,000
Warrant exercise price per share		$ 0.75
Warrant term		1 year
Cash proceeds allocated based upon fair market value of shares and warrants		$ 187,500
Proceeds from fair market value of shares		115,091
Proceeds from warrants		26,372
Proceeds from five plots of land		$ 46,037
Purchase price of land	$ 206,250		$ 100,000	$ 106,250
Due date of land sale	Feb. 28, 2018
Loss on purchase of land	$ 160,213
Accrued expense				$ 100,000

Accrued Expenses - Schedule of

Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Relative fair value of plots of land sold	$ 444,620	$ 435,155
Accrued interest	56,850	5,599
Total Accrued Expense	$ 501,470	$ 440,714

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Chief Executive Officer [Member]
Consulting fees paid	$ 3,000	$ 40,805
Chief Financial Officer [Member]
Consulting fees paid	31,360	138,079
Secretary [Member]
Consulting fees paid		$ 33,706

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Oct. 02, 2017	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Commitment to purchase of land		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.
Third-Party Investor [Member]
Payments to purchase five plots of land	$ 206,250		$ 100,000	$ 106,250
Due to related parties			$ 100,000

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Mar. 29, 2019	Mar. 13, 2019	Mar. 08, 2019	Feb. 27, 2019	Jan. 28, 2019	Oct. 01, 2013	Mar. 31, 2019	Dec. 31, 2018
Common stock shares authorized							75,000,000	75,000,000
Preferred stock shares authorized							100,000	100,000
Common stock par value							$ 0.001	$ 0.001
Preferred stock par value							$ 0.001	$ 0.001
Preferred stock, shares issued							28,000	28,000
Preferred stock, shares outstanding							28,000	28,000
Agreegate intinsic value							$ 8,000	$ 133,000
Series A Preferred StocK [Member]
Preferred stock, shares issued							28,000	28,000
Preferred stock, shares outstanding							28,000	28,000
Grupo Valcas [Member] | Series A Preferred StocK [Member]
Preferred stock shares authorized						28,000
Preferred stock, shares issued						28,000
Preferred stock voting rights						The 28,000 shares grant the holder to have the right to vote on all shareholder matters equal to 100 votes per share.
Stock based compensation granted, value						$ 2,260,496
Warrant [Member]
Warrant term							1 year
Number of warrants exercisable							1,075,200
Warrant [Member] | Minimum [Member]
Warrant exercise price							$ 0.10
Warrant [Member] | Maximum [Member]
Warrant exercise price							$ 0.50
Third-Party Investor [Member]
Proceeds from issuance of common stock	$ 10,000		$ 25,000	$ 17,500
Number of common stock shares issued	20,000		50,000	35,000
Number of warrant issued	20,000
Warrant exercise price	$ 1.50
Warrant term	1 year
Fair value of warrant	$ 7,573		$ 18,932
Stock price	$ 0.50
Expected volatility	232.00%
Discount rate	2.72%
Number of common stock shares issued, value			9,446	$ 9,875
Proceeds from plot of land			$ 6,804	$ 7,625
Third-Party Investor [Member] | Warrant [Member]
Number of warrant issued			50,000
Warrant term			1 year
Stock price			$ 0.50
Expected volatility			232.00%
Discount rate			2.72%
Number of common stock shares issued, value			$ 8,750
Proceeds from issuance of warrant					$ 40,000
Number of warrants exercisable					400,000
Two Third-Party Investors [Member] | Warrant [Member]
Proceeds from issuance of warrant		$ 6,000
Number of warrants exercisable		48,000

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Warrants Activity (Details)	3 Months Ended
	Mar. 31, 2019$ / sharesshares
Equity [Abstract]
Number of Warrants, Outstanding Beginning	1,075,200
Number of Warrants, Granted	70,000
Number of Warrants, Exercised	(448,000)
Number of Warrants, Forfeit/canceled	(406,000)
Number of Warrants, Outstanding Ending	291,200
Number of Warrants, Exercisable Ending	291,200
Weighted Average Exercise Price Outstanding | $ / shares	$ 0.27
Weighted Average Exercise Price Warrants Granted | $ / shares	0.50
Weighted Average Exercise Price Warrants Exercised | $ / shares	1.34
Weighted Average Exercise Price Forfeit/canceled | $ / shares	0.19
Weighted Average Exercise Price Outstanding | $ / shares	$ 1.47
Weighted Average Remaining Contract Term (Year), Warrants Outstanding, Beginning	7 months 6 days
Weighted Average Remaining Contract Term (Year), Warrants Granted	11 months 19 days
Weighted Average Remaining Contract Term (Year), Warrants outstanding, Ending	7 months 24 days

Income Tax (Details Narrative)

Income Tax (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Reduction of net domestic deferred tax asset balance	$ 219,863
Provision for federal income tax rates	21.00%	21.00%
State income tax rates net of federal tax benefit	0.00%	0.00%
Accumulated deficit on income taxes	$ 5,600,000
Valuation allowance, deferred tax assets percentage	100.00%
Change in valuation allowance	$ 49,249	$ 404,177
Open tax year for examination by IRS and California	2015 2016 2017 2018

Income Tax - Schedule of Income

Income Tax - Schedule of Income Tax Expense (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Federal	$ (49,249)	$ (404,177)
State
Change in valuation allowance	49,249	404,177
Income tax expense (benefit)

Income Tax - Schedule of Deferr

Income Tax - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Net operating loss carry forward	$ 541,370	$ 492,121
Total gross deferred tax assets	541,370	492,121
Less - valuation allowance	(541,370)	(492,121)
Net deferred tax assets

Debt (Details Narrative)

Debt (Details Narrative) - USD ($)	Mar. 18, 2019	Oct. 10, 2018	Sep. 18, 2018	Aug. 10, 2018	Aug. 09, 2018	Apr. 04, 2018	Mar. 19, 2018	Mar. 31, 2019	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Amortized debt discount									$ 488
Accrued interest								$ 41,556	41,556
Interest expenses									$ 41,556
Short term note payable	$ 605,000
Debt instrument, collateral shares								1,420,000	1,420,000
6 Shareholders [Member]
Debt bears interest rate								20.00%	20.00%
Debt maturity date								Jun. 30, 2019
Short term note payable								$ 710,000
Yellowstone [Member]
Proceeds from issuance of debt					$ 12,325
Debt bears interest rate					25.00%
Debt maturity date					Dec. 9, 2018
Debt discount					$ 4,540			0	$ 0
Outstanding balance								3,533	3,533
EBF [Member]
Proceeds from issuance of debt				$ 21,750
Debt bears interest rate				15.00%
Debt maturity date				Dec. 10, 2018
Debt discount				$ 7,475				0	0
Repayment of debt				$ 1,644
Outstanding balance								11,397	11,397
On Deck [Member]
Proceeds from issuance of debt						$ 35,000
Debt bears interest rate						94.00%
Debt maturity date						Jan. 6, 2019
Debt discount						$ 14,140		0	0
Amortized debt discount									52
Outstanding balance								14,162	14,162
Last Chance Funding [Member]
Proceeds from issuance of debt		$ 7,450
Debt bears interest rate		15.00%
Debt maturity date		Jan. 5, 2019
Debt discount		$ 2,795						0	0
Amortized debt discount											$ 2,547
Accrued interest								248	248
Outstanding balance								4,291	4,291
Sylva International [Member]
Proceeds from issuance of debt			$ 25,000
Debt bears interest rate			24.00%
Debt maturity date			Dec. 19, 2018
Repayment of debt			$ 18,000
Conversion of stock price per share			$ 0.50
Sylva International One [Member]
Accrued interest								420	420
Outstanding balance								18,000	18,000		6,420
CashCall, Inc. [Member]
Proceeds from issuance of debt							$ 75,000
Debt bears interest rate							94.00%
Debt discount							$ 7,500	6,731	6,731		7,476
Amortized debt discount									188	$ 24	582
Accrued interest								5,874	5,874		$ 5,599
Outstanding balance								74,993	74,993
Remaining due amount								21	21
PrideCo [Member]
Debt maturity date	Apr. 1, 2020
Accrued interest								$ 5,042	5,042
Payment for mortgage	$ 605,000								605,000
Prepaid interest	$ 2,353
Mortgage loan, description	The mortgage bears interest monthly on the unpaid principal at 10% with interest only payments commencing on May 1, 2019 and applied to interest due prior to any additional principal payments. Any late payments will include an additional 10% based on the principal plus unpaid interest accrued at the time.
Interest expenses									$ 7,395

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Apr. 29, 2019	Apr. 25, 2019	Apr. 17, 2019	Apr. 09, 2019	Apr. 08, 2019	Apr. 04, 2019	Mar. 29, 2019	Mar. 08, 2019	Feb. 27, 2019	Apr. 30, 2019	Mar. 31, 2019	Mar. 31, 2018	Apr. 05, 2019
Proceeds from warrant exercise											$ 46,000
Number of common stock stock payable, shares											2,400,000
Number of common stock stock payable											$ 657,200
Third-Party Investor [Member]
Number shares issued of common stock							20,000	50,000	35,000
Warrants exercise price							$ 1.50
Warrants exercisable term							1 year
Stock price							$ 0.50
Proceeds from issuance of common stock							$ 10,000	$ 25,000	$ 17,500
Proceeds from plot of land								6,804	7,625
Number shares issued of common stock, shares								$ 9,446	$ 9,875
Yellowstone [Member]
Outstanding balance											3,533
Last Chance Funding [Member]
Outstanding balance											4,291
On Deck [Member]
Outstanding balance											$ 14,162
Subsequent Event [Member]
Number shares issued of common stock										2,363,200
Number shares issued of common stock, shares										$ 321,000
Number of common stock shares issued for consulting services										1,200,000
Number of common stock value issued for consulting services										$ 120,000
Subsequent Event [Member] | Third-Party Investor [Member]
Number shares issued of common stock				10,000	100,000
Cash proceeds from issuance of common stock				$ 2,500	$ 50,000
Warrants issued to purchase shares of common stock				10,000	100,000
Warrants exercise price				$ 0.25	$ 0.50
Warrants exercisable term				1 year	1 year
Fair value of warrants				$ 2,478	$ 37,863
Stock price				$ 0.50	$ 0.50
Proceeds from issuance of common stock				$ 1,261	$ 18,932
Proceeds from issuance of warrant				$ 1,239	17,426
Number of common stock shares issued in warrant exercise				45,000		95,000
Number of common stock shares issued in warrant exercise, value				$ 4,500		$ 9,500
Proceeds from warrant exercise				$ 4,500		$ 9,500
Proceeds from plot of land					$ 13,642
Related party transaction, description					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
Subsequent Event [Member] | Third-Party Investor [Member] | Expected Volatility [Member]
Fair value assumptions, measurement input, percentages				232.00%	232.00%
Subsequent Event [Member] | Third-Party Investor [Member] | Discount Rate [Member]
Fair value assumptions, measurement input, percentages				2.72%	2.72%
Subsequent Event [Member] | Yellowstone [Member]
Outstanding balance													$ 4,000
Subsequent Event [Member] | Last Chance Funding [Member]
Outstanding balance			$ 4,375
Debt instrument, description			On April 17, 2019 the Company settled the promissory note with Last Chance Funding with a remaining total balance of $4,375 for $3,000
Subsequent Event [Member] | On Deck [Member]
Outstanding balance		$ 11,622
Debt instrument, description		On April 25, 2019 the Company settled the promissory note with On Deck with a remaining total balance of $11,622 for $11,600 in six monthly payments
Settlement of promissory note	$ 1,944