International Land Alliance (ILAL) 10-Q 20 May 21 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2021	May 19, 2021
Cover [Abstract]
Entity Registrant Name	International Land Alliance Inc.
Entity Central Index Key	0001657214
Document Type	10-Q
Document Period End Date	Mar. 31, 2021
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		24,079,327
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2021

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Current assets
Cash	$ 120,574	$ 13,171
Prepaid and other current assets	241,165	225,199
Total current assets	361,739	238,370
Land	271,225	271,225
Land Held for Sale	647,399	647,399
Buildings, net	848,997	860,594
Construction in Process	488,647	353,000
Other non-current assets	26,392	34,693
Total assets	2,644,399	2,405,281
Current liabilities
Accounts payable and accrued liabilities	863,706	869,864
Contract liability	161,684	111,684
Deposits	212,980	95,000
Promissory notes, net of debt discounts	423,469	1,875,164
Promissory notes, net of debt discounts - Related Parties	650,601	361,989
Total current liabilities	2,312,440	3,313,701
Promissory notes, net of current portion	1,702,613
Total liabilities	4,015,053	3,313,701
Commitments and Contingencies (Note 7)
Preferred Stock Series B (Temporary Equity)	293,500	293,500
Stockholders' deficit
Common stock; $0.001 par value; 75,000,000 shares authorized; 23,563,381 and 23,230,654 shares issued and outstanding as of March 31, 2021 and December 31, 2020, respectively	23,564	23,231
Additional paid-in capital	8,701,388	8,705,620
Stock (receivable) payable	243,104	(289,044)
Accumulated deficit	(10,632,239)	(9,641,756)
Total stockholders' deficit	(1,664,154)	(1,201,920)
Total liabilities and stockholders' deficit	2,644,399	2,405,281
Series A Preferred Stock [Member]
Stockholders' deficit
Preferred stock, value	28	28
Series B Preferred Stock [Member]
Stockholders' deficit
Preferred stock, value	$ 1	$ 1

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2021	Dec. 31, 2020	Aug. 26, 2020	Nov. 06, 2019
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	2,000,000	2,000,000
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000	75,000,000
Common stock, shares issued	23,563,381	23,230,654
Common stock, shares outstanding	23,563,381	23,230,654
Series A Preferred Stock [Member]
Preferred stock, shares issued	28,000	28,000
Preferred stock, shares outstanding	28,000	28,000
Series B Preferred Stock [Member]
Preferred stock, shares issued	1,000	1,000
Preferred stock, shares outstanding	1,000	1,000
Common stock, shares authorized				1,000
Common stock, shares issued				1,000

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Statement [Abstract]
Revenues	$ 9,219	$ 15,083
Cost of revenues
Gross profit	9,219	15,083
Operating expenses
Sales and marketing	16,900	358,599
General and administrative expenses	770,847	406,115
Total operating expenses	787,747	764,714
Loss from operations	(778,528)	(749,631)
Other expense
Other expense	10,876
Interest expense	201,079	96,502
Total other expense	211,955	96,502
Net loss	$ (990,483)	$ (846,133)
Loss per common share - basic and diluted	$ (0.04)	$ (0.04)
Weighted average common shares outstanding - basic and diluted	23,581,590	20,629,440

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Series A Preferred Stock [Member]	Series B Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock Payable (receivable) [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2019	$ 28	$ 1	$ 20,615	$ 6,702,750	$ 127,858	$ (6,974,958)	$ (123,706)
Balance, shares at Dec. 31, 2019	28,000	1,000	20,614,289
Stock options granted for services					173,951		173,951
Common stock to be issued, and plots promised for cash					120,668		120,668
Common stock issued for services			$ 50	236,698			236,748
Common stock issued for services, shares			50,000
Common stock issued for warrant and option exercise			$ 120	59,880	18,808		78,808
Common stock issued for warrant and option exercise, shares			120,000
Net loss for the three months ended						(846,133)	(846,133)
Balance at Mar. 31, 2020	$ 28	$ 1	$ 20,785	7,173,279	267,334	(7,821,091)	(359,664)
Balance, shares at Mar. 31, 2020	28,000	1,000	20,784,289
Balance at Dec. 31, 2020	$ 28	$ 1	$ 23,231	8,705,620	(289,044)	(9,641,756)	$ (1,201,920)
Balance, shares at Dec. 31, 2020	28,000	1,000	23,230,654
Common stock issued for warrant and option exercise, shares
Common stock issued with debt settlement			$ 118	84,480	(75,628)		$ 8,970
Common stock issued with debt settlement, shares			118,000
Commitment shares issued			$ 85	130,815			130,900
Commitment shares issued, shares			85,000
Common stock issued against accrued interest due to related party			$ 30	10,969			10,999
Common stock issued against accrued interest due to related party, shares			29,727
Common stock to be issued for cash					45,000		45,000
Common stock issued from plots sale			$ 100	32,412	(32,512)
Common stock issued from plots sale, shares			100,000
Common stock granted for services				(315,288)	315,288
Stock-based compensation				67,380	280,000		347,380
Dividend on Series B Preferred				(15,000)			(15,000)
Net loss for the three months ended						(990,483)	(990,483)
Balance at Mar. 31, 2021	$ 28	$ 1	$ 23,564	$ 8,701,388	$ 243,104	$ (10,632,239)	$ (1,664,154)
Balance, shares at Mar. 31, 2021	28,000	1,000	23,563,381

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash Flows from Operating Activities
Net loss	$ (990,483)	$ (846,133)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation for services	356,350	410,699
Loss on debt extinguishment	10,876
Depreciation and amortization	11,597	11,406
Amortization of debt discount	76,442	41,033
Changes in assets and liabilities
Prepaid and other current assets	91,254	(170,561)
Accounts payable and accrued liabilities	104,826	213,133
Other non-current assets	8,301	(10,540)
Contract liability	50,000	16,832
Deposits	117,980
Net cash used in operating activities	(162,857)	(334,131)
Cash Flows from Investing Activities
Building and Construction in Progress acquisition	(135,647)
Net cash used in investing activities	(135,647)	(476,525)
Cash Flows from Financing Activities
Common stock, warrants and options sold for cash	45,000	78,808
Stock, land, and warrants for cash, net		120,668
Cash payments on promissory notes	(585,315)	(35,833)
Cash proceeds from convertible notes	288,874
Cash proceeds from promissory notes- related party	288,612
Cash proceeds from refinancing, net	368,736
Net cash provided by financing activities	405,907	163,743
Net increase (decrease) in Cash	107,403	(170,488)
Cash, beginning of period	13,171	172,526
Cash, end of period	120,574	2,038
Supplemental disclosure of cash flow information
Cash paid for interest	75,513	42,284
Cash paid for income tax
Non-Cash investing and financing transactions
Dividend on Series B	15,000
Shares issued with debt modification	8,970
Commitment shares issued with convertible note	130,900
Common stock issued in settlement of related party accrued interest on note	$ 10,999

Nature of Operations and Going

Nature of Operations and Going Concern	3 Months Ended
	Mar. 31, 2021
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. On March 18, 2019, the Company acquired real property located in Hemet, California, which included approximately 80 acres of land and two structures for $1.1 million. The property includes the main parcel of land with existing structures along with three additional parcels of land which are vacant lots to be used for the purpose of development. The Company is generating Airbnb sales and lease income from this property. In October 2019, the Company entered into an agreement with Valdeland, S.A. de C.V.(“Valdeland”), a Mexican corporation controlled by our CEO, Robert Valdes, to acquire 1 acre of land at the Bajamar Ocean Front Golf Resort in Ensenada, Baja California, known as the Costa Bajamar. The transfer of title to for this project is subject to approval from the Mexican government in Baja California. Although management believes that the transfer of title to the land will be approved and transferred by the end of our second fiscal quarter of 2021, there is no assurance that such transfer of title will be approved in that time frame or at all. On October 25, 2020, the Company entered into a business agreement with A&F Agriculture LLC (“A&F”), in which the parties agreed to operate a business for the purpose of commercially cultivating industrial hemp at the Company’s property in Southern California. A&F will be the managing party of the business agreement. The Company will provide A&F with the land and water supply for the purpose of the cultivation. All revenue and expenses associated with the cultivation will be split equally among parties. On March 29, 2021, the Company executed a Letter of Intent (the “LOI”) to acquire two parcels of land in Rosarito Beach, Baja California, Mexico, with total surface area of roughly 32 acres valued at approximately $6 million. The all-stock transaction includes plans and permits for an existing 450-homesite project situated on the Pacific Ocean, with existing sales averaging $50,000 per residential lot. The LOI includes the accounts receivable for lots sold and the remaining unsold lots. The closing is subject to standard conditions including, completion of due diligence by both parties and the negotiation and execution of mutually acceptable definitive documents. The Agreement merely represents the present understanding with respect to the intended acquisition transaction and is not binding upon the parties. 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, 2020. Accordingly, note disclosures which would substantially duplicate the disclosures contained in the December 31, 2020 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 generally accepted accounting principles (“U.S. GAAP” or “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, 2021, are not necessarily indicative of the results that may be expected for the year ending December 31, 2021. For further information, refer to the audited financial statements and notes for the year ended December 31, 2020 included in the Company’s Annual Report on Form 10-K filed with the SEC on April 2, 2021. Going Concern The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Management evaluated all relevant conditions and events that are reasonably known or reasonably knowable, in the aggregate, as of the date the consolidated financial statements were available to be issued and determined that substantial doubt exists about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent on the Company’s ability to generate revenues and raise capital. The Company has faced significant liquidity shortages as shown in the accompanying financial statements. As of March 31, 2021, the Company’s current liabilities exceeded its current assets by $1.95 million. The Company has recorded a net loss of approximately $1 million for the three months ended March 31, 2021 and has an accumulated deficit of $10.6 million as of March 31, 2021. Net cash used in operating activities for the three months ended March 31, 2021 was approximately $0.2 million. These factors raise substantial doubt about the Company’s ability to continue as a going concern. 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 or obtain funds through equity and/or debt financing in sufficient amounts to avoid the need to curtail its future operations subsequent to December 31, 2020. 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. This could include construction delays or abilities of our customers to obtain sufficient funding to close on sales. 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.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2021
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”), Emerald Grove Estates LLC (“Emerald Estates”), incorporated in the State of California; the Company has a 100% equity interest in ILA Mexico and in Emerald Estates. ILA Fund includes cash as its only assets with minimal expenses as of March 31, 2021. The sole purpose of this entity is strategic funding for the operations of the Company. ILA Mexico has lots held for sale for the Oasis Park Resort, no liabilities, and minimal expenses as of March 31, 2021. The Company granted deed of the property in Sycamore Road, Hemet, California to Emerald Estates. 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 management’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Significant estimates include: ■ Liability for legal contingencies. ■ Useful life of building. ■ Assumptions used in valuing equity instruments. ■ Deferred income taxes and related valuation allowances. Segment Reporting The Company operates as one reportable segment under ASC 280, Segment Reporting. The Chief Operating Decision Maker (“CODM”) regularly reviews the financial information of the Company at a consolidated level in deciding how to allocate resources and in assessing performances. Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents as of March 31, 2021 and December 31, 2020, respectively. Fair value of Financial Instruments and Fair Value Measurements Accounting Standards Codification (“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. As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date. The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of any balance sheet dates presented or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts payable, accrued liabilities, and related party and third-party notes payables approximate fair value due to their relatively short maturities. Cost Capitalization The cost of buildings and improvements includes the purchase price of the property, legal fees, and other acquisition costs. Costs directly related to planning, developing, initial leasing and constructing a property are capitalized and classified as Buildings in the Consolidated Balance Sheets. Capitalized development costs include interest, property taxes, insurance, and other direct project costs incurred during the period of development. A variety of costs are incurred in the acquisition, development and leasing of properties. After determination is made to capitalize a cost, it is allocated to the specific component of a project that is benefited. Determination of when a development project is substantially complete, and capitalization must cease, involves a degree of judgment. Our capitalization policy on development properties is guided by ASC 835-20 Interest – Capitalization of Interest Real Estate - General Land Held for Sale The Company considers properties to be assets held for sale when (1) management commits to a plan to sell the property; (2) the property is available for immediate sale in its present condition and (3) the property is actively being marketed for sale at a price that is reasonable given our estimate of current market value. Upon designation of a property as an asset held for sale, we record the property’s value at the lower of its carrying value or its estimated net realizable value . Land and Buildings Land and buildings 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. 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 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. The guidance sets forth a five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance that have historically existed in U.S. GAAP. The underlying principle of the standard is that a business or other organization will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services. The standard also requires more detailed disclosures and provides additional guidance for transactions that were not addressed completely in the prior accounting guidance. The Company determines revenue recognition through the following steps: ● identification of the agreement, or agreements, with a buyer and/or investor; ● identification of the performance obligations in the agreement for the sale of lots including delivering title to the property being acquired from ILA; ● determination of the transaction price; ● allocation of the transaction price to the lots purchased when issued with equity or warrants to purchase equity in the Company; and ● recognition of revenue when, or as, we satisfy a performance obligation such as delivering title to lots purchased. Revenue is measured based on considerations specified in the agreements with our customers. A contract exists when it becomes a legally enforceable agreement with a customer. The contract is based on either the acceptance of standard terms and conditions as stated in our agreement of lot sales or the execution of terms and conditions contracts with third parties and investors. These contracts define each party’s rights, payment terms and other contractual terms and conditions of the sale. Consideration was historically paid prior to transfer of title as stated above and in future land sales, the Company plans to transfer title to buyers at the time consideration has been transferred if the acquisition of the property has been completed by the Company. The Company applies judgment in determining the customer’s ability and intention to pay; however, collection risk is mitigated through collecting payment in advance or through escrow arrangements. A performance obligation is a promise in a contract or agreement to transfer a distinct product or item to the customer, which for us is transfer of title to our buyers. Performance obligations promised in a contract are identified based on the property that will be transferred to the customer that are both capable of being distinct and are distinct in the context of the contract, whereby the transfer of the property is separately identifiable from other promises in the contract. We have concluded the sale of property and delivering title is accounted for as a single performance obligation. The transaction price of a contract is allocated to each distinct performance obligation and recognized as revenue when or as the customer receives the benefit of the performance obligation. The transaction price is determined based on the consideration to which we will be entitled to receive in exchange for transferring title to the customer. The Company recognizes revenue when it satisfies a performance obligation in a contract by transferring control over property to a customer when land title is legally transferred by the Company. The Company’s principal activities in the real estate development industry which it generates its revenues is the sale of developed and undeveloped land. Advertising costs The Company expenses advertising costs when incurred. Advertising costs incurred amounted to $16,900 and $358,599 for the three months ended March 31, 2021, and 2020, respectively. Debt issuance costs and debt discounts Debt issuance costs and debt discounts are being amortized over the lives of the related financings on a basis that approximates the effective interest method. Costs and discounts are presented as a reduction of the related debt in the accompanying consolidated balance sheets. Stock-Based Compensation The fair value of stock options is estimated on the grant date using the Black-Scholes option pricing model, based on weighted average assumptions. Expected volatility is based on historical volatility of our common stock. The Company has elected to use the simplified method described in the Securities and Exchange Commission Staff Accounting Bulletin Topic 14C to estimate the expected term of employee stock options. The risk-free rate is based on the U.S. Treasury yield curve in effect at the time of grant. The value of restricted stock awards is determined using the fair value of the Company’s common stock on the date of grant. The Company accounts for forfeitures as they occur. Compensation expense is recognized on a straight-line basis over the requisite service period of the award. 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. Management 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 loss per share in accordance with ASC 260 – Earnings per Share Securities that are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been antidilutive are: For the three months ended March 31, 2021 For the three months ended March 31, Options 2,900,000 12,385 Warrants 460,000 80,000 Total potentially dilutive shares 3,360,000 92,385 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, 2021. Recent Accounting Pronouncements As an emerging growth company (“EGC”), the Jumpstart Our Business Startups Act (“JOBS Act”) allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are applicable to private companies. The Company has elected to use this extended transition period under the JOBS Act until such time, as the Company is no longer considered to be an EGC. In August 2020, the FASB issued ASU No. 2020-06 (“ASU 2020-06”) “Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity.” ASU 2020-06 simplifies the accounting for convertible instruments by reducing the number of accounting models for convertible debt instruments and convertible preferred stock. Limiting the accounting models results in fewer embedded conversion features being separately recognized from the host contract as compared with current GAAP. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. In addition, ASU 2020-06 amends the guidance for the derivatives scope exception for contracts in an entity’s own equity to reduce form-over-substance-based accounting conclusions. The Amendments also affects the diluted EPS calculation for instruments that may be settled in cash or shares and for convertible instruments. The amendments are effective for public entities excluding smaller reporting companies for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods. The Company adopted the new standard update on January 1, 2021, which did not have a material impact. In February 2016, the FASB issued ASU 2016-02 (Topic 842), Leases, and issued subsequent amendments to the initial guidance or implementation guidance including ASU 2017-13, 2018-01, 2018-10, 2018-11, 2018-20 and 2019-01 (collectively, including ASU 2016-02, “ASC 842”), which supersedes the guidance in topic ASC 840, Leases. The new standard requires lessees to classify leases as either finance or operating based on whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether related expenses are recognized based on the effective interest method or on a straight-line basis over the term of the lease. For any leases with a term of greater than 12 months, ASU 2016-02 requires lessees to recognize a lease liability for the obligation to make the lease payments arising from a lease, and a right-of-use asset for the right to use the underlying asset for the lease term. An election can be made to account for leases with a term of 12 months or less similar to existing guidance for operating leases under ASC 840. The new standard will also require new disclosures, including qualitative and quantitative requirements, providing additional information about the amounts recorded in the financial statements. For public companies, the new standard is effective for interim and annual reporting periods beginning after December 15, 2018. The accounting standard is effective for non-public entities for fiscal years beginning after December 15, 2021 and interim periods within fiscal years beginning after December 15, 2022. We have elected this extension and the effective date for us to adopt this standard will be for fiscal years beginning after December 15, 2021. Early adoption is permitted. Management is in the initial stage of its assessment of the new standard and is currently evaluating the quantitative impact of adoption, and the related disclosure requirements. Management expects that the adoption will result in the recognition of right-of-use assets and lease liabilities that were not previously recognized, which will increase total assets and liabilities on the Company’s balance sheet. The Company does not expect the adoption of Topic 842 to have a material impact to the statements of operations or to have any impact on its cash flows from operating, investing, or financing activities.

Asset Purchase and Title Transf

Asset Purchase and Title Transfer	3 Months Ended
	Mar. 31, 2021
Asset Purchase And Title Transfer
Asset Purchase and Title Transfer	NOTE 3 – ASSET PURCHASE AND TITLE TRANSFER 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 80 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 “vacant lots”. The purpose of the transaction was as an investment in real property to be assigned to the Company subsequent to acquisition. On March 18, 2019, Mr. Sunstein assigned the deed of the property to the Company. The total of the consideration plus acquisition costs assets of $1,122,050 was allocated to land and building in the following amounts: $271,225 – Land; $850,826 – Building. The land is an indefinite long-lived asset that was assessed for impairment as a grouped asset with the building on a periodic basis. Oasis Park Title Transfer On June 18, 2019, Baja Residents Club SA de CV (“BRC”), a related party with common ownership and control by our CEO, Robert Valdes, transferred title to the Company for the Oasis Park property which was part of a previously held land project consisting of 497 acres to be acquired and developed into Oasis Park resort near San Felipe, Baja. ILA recorded the property held for sale on its balance sheet in the amount of $670,000 and accordingly reduced the value as lots are sold. As of March 31, 2021, the Company reported a balance for assets held for sale of $647,399. The Company transferred title to individual plots of land to the investors since the Company received this approval of change in transfer of title to ILA. The Company has not recognized any revenue for the three months ended March 31, 2021, since the Company did not sell any plots.

Land, Building, Net and Constru

Land, Building, Net and Construction in Process	3 Months Ended
	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Land, Building, Net and Construction in Process	NOTE 4 – LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS Land and buildings, net as of March 31, 2021 and December 31, 2020: Useful life March 31, 2021 December 31, 2020 Land – Emerald Grove $ 271,225 $ 271,225 Land held for sale – Oasis Park $ 647,399 $ 647,399 Construction in Process $ 488,647 $ 353,000 Building – Emerald Grove 20 years 943,175 943,175 Less: Accumulated depreciation (94,178 ) (82,581 ) Building, net $ 848,997 $ 860,594 Depreciation expense was $11,597 and $11,406 for the three months ended March 31, 2021 and 2020, respectively. Additionally, in November and December 2019, $250,000 was paid our CEO, Roberto Valdes, $150,000 for constructing two model Villas at our planned Costa Bajamar development. The Company has not yet taken title to this property, which is currently owned by Valdeland, S.A. de C.V., an entity controlled by Roberto Valdes. The Company intends to purchase the land from this entity and has paid $100,000 to Roberto Valdes as a down payment for this purchase. The $150,000 is the total construction cost budget that is intended to pay the construction contractor. During the year ended December 31, 2020, the Company issued the 250,000 shares of the Company’s common stock for total amount of $150,000 reported under Prepaid and other current assets in the condensed consolidated balance sheets. The Company funded the construction by an additional $135,647 during the three months ended March 31, 2021. The construction contractor is also an entity controlled by Roberto Valdes. Construction commenced during the year ended December 31, 2020. The balance of construction in process for Costa Bajamar totaled $488,647 and $353,000 as of March 31, 2021 and December 31, 2020, respectively.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 5 – RELATED PARTY TRANSACTIONS The Company paid to its Chief Executive Officer salary for services directly related to continued operations of $0 for the three months ended March 31, 2021, and 2020, respectively. The Company has accrued $33,808 of compensation costs in relation to the employment agreement. The balance owed is $164,040 as of March 31, 2021. The Company paid to its Chief Executive Officer salary for services directly related to continued operations of $1,600 and $25,901 for the three months ended March 31, 2021, and 2020, respectively. The Company has accrued $33,808 of compensation costs in relation to the employment agreement. The balance owed is $102,469 as of March 31, 2021. The Company paid to a relative to the Company’s Chief Financial Officer (formerly the Company’s Secretary) salary for services directly related to continued operations in the amount of $0 and $5,500 for the three months ended March 31, 2021, and 2020, respectively. The Company has accrued $23,038 of compensation cost in relation to the employment agreement in the three months ended March 31, 2021. The balance owed is $98,390 as of March 31, 2021. On October 25, 2019, the Company issued a promissory note to RAS, LLC “RAS”, a company controlled by Lisa Landau, a former officer and related party to an officer of the Company, for $440,803. The proceeds of the note were largely used to repay shareholder loans and other liabilities. The loan bears interest at 10%. The loan matures on June 25, 2020 and is secured by 2,500,000 common shares and a Second Deed of Trust for property in Hemet, CA (Emerald Grove). Additionally, as in incentive to the note holder, the Company is required to issue to the holder 132,461 shares of common stock valued at $97,858, which was recorded as a debt discount as of December 31, 2019. As of March 31, 2021, the discount has been fully amortized, and the note is shown less amortized discount of $0. The shares were issued on May 1, 2020. Interest expense for the three months ended March 31, 2021, was $16,066. The Company issued 29,727 shares of common stock with fair value of $10,999 as payment for accrued interest in the three months ending March 31, 2021. Six Twenty Capital Management LLC (Related Party) On March 31, 2021, the Company issued a promissory note to Six Twenty Capital Management LLC, a company controlled by Jason Sunstein, Chief Financial Officer of the Company, for $288,611. The proceeds of the note were largely used to fund current operations and for general purposes. The loan bears interest at 8% and matures on March 31, 2022. No interest expense has been recognized in the three months ended March 31, 2021 Promissory notes to related party consisted of the following at March 31, 2021 and December 31, 2020: March 31, 2021 December 31, 2020 RAS Real Estate LLC, 18% interest, due December 2020 (past maturity) $ 361,989 $ 361,989 Six Twenty Management, 8% interest, due March 2022 288,612 - Total Notes Payable $ 650,601 $ 361,989 Less discounts - - Total Related Parties Notes Payable 650,601 361,989 Less current portion (650,601 ) (361,989 ) Total Related Parties Notes Payable - long term $ - $ -

Notes Payable

Notes Payable	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Notes Payable	NOTE 6 – NOTES PAYABLE Promissory notes consisted of the following at March 31, 2021 and December 31, 2020: March 31, 2021 December 31, 2020 Note payable, due August 2020 $ 32,666 $ 36,660 Note payable, 18% interest, due March 2020 (past maturity) 1,500 1,500 Note payable, secured, 10% interest, due October 2021 - 975,000 Note payable, 15% interest, due December 2020 - 50,000 Note payable, 15% interest, due December 2020 - 50,000 Note payable, 15% interest, due December 2020 - 100,000 Note payable, 15% interest, due December 2020 - 100,000 Note payable, 15% interest, due December 2020 - 20,000 Note payable, 15% interest, due December 2020 - 25,000 Note payable, 13% interest, due December 2021 - 128,884 Note Payable, 12% interest, due June 2021 - 166,733 Note Payable, 15% interest, due March 2021 (past maturity) 76,477 126,477 Note Payable, 12% interest, due February 2021 - 10,000 Note payable, 0% interest, due December 2020 - 142,100 Convertible Note Payable, 12% interest due February 2022 500,000 - Note payable, 12% interest, due February 2023 1,787,000 - Total Notes Payable $ 2,397,643 $ 1,932,300 Less discounts (271,561 ) (57,136 ) Total Notes Payable 2,126,082 1,875,164 Less current portion (423,469 ) (1,875,164 ) Total Notes Payable - long term $ 1,702,613 $ - Interest expense including amortization of the associated debt discount for the three months ended March 31, 2021 and 2020 was $231,115 and $97,151, respectively. On January 21, 2021, the Company refinanced its existing first and second mortgage loans on the 80 acres of land and the structure located at Sycamore Road in Hemet, California for aggregate amount of $1,787,000, carrying coupon at twelve (12) percent, payable in monthly interest installments of $17,870 starting in September 1st, 2021, and continuing monthly thereafter until maturity on February 1st, 2023, at which time all sums of principal and interest then remaining unpaid shall be due and payable. The balloon payment promissory note is secured by deed of trust. Upon execution, the Company paid $53,610 of loan origination fees, presented as debt discount in the consolidated balance sheets, and prepaid six (6) months of interest only installments totaling $107,220, presented as Prepaid and other current assets in the consolidated balance sheets. The refinanced amount paid off the first and second mortgage loans with a net funding to the Company of approximately $387,000, net of finders’fees. Convertible Notes Labrys Fund LP On February 25, 2021, the Company entered into a convertible promissory note pursuant to which it borrowed $500,000, net of an issuance costs of $25,500 and original issuance discount of $50,000. Interest under the convertible promissory note is 12% per annum, and the principal and all accrued but unpaid interest is due on February 25, 2022. Additionally, as in incentive to the note holder, the note includes the issuance of 85,000 commitment shares of common stock with fair value of approximately $131,000 and additional 250,000 shares that must be returned to the Company if the note is fully repaid and satisfied on or prior to the maturity date. The note is convertible upon an event of default after the issuance date at the noteholder’s option into shares of our common stock at a fixed conversion price equal to $1.00, subject to standard anti-dilutive rights. Portion of the proceeds were used to retire an existing convertible note with Labrys for total amount of approximately $135,000. Cash Call On February10 2021, the Company accepted a settlement offer from Cash Call to settle its obligation in exchange for total consideration of nine (9) installments of approximately $3,940 each.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 7 – COMMITMENTS AND CONTINGENCIES Commitment to Purchase Land – Valle Divino This is one land project consisting of 20 acres to be acquired and developed into Valle Divino resort in Ensenada, which 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. 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. As of March 31, 2021, the Company entered into one (1) contract for deed agreements to sell two (2) lots of land. Land purchase- Costa Bajamar On September 25, 2019, the Company, entered into a definitive Land Purchase Agreement with Valdeland, S.A. de C.V., a Company controlled by our CEO Roberto Valdes, to acquire approximately one acre of land with plans and permits to build 34 units at the Bajamar Ocean Front Golf Resort located in Ensenada, Baja California. Pursuant to the terms of the Agreement, the total purchase price is $1,000,000, payable in a combination of preferred stock ($600,000); common stock ($250,000/250,000 common shares at $1.00/share); a promissory note ($150,000); and an initial construction budget of $150,000 payable upon closing. A recent appraisal valued the land “as is” for $1,150,000. The closing is subject to obtaining the necessary approval by the City of Ensenada and transfer of title, which includes the formation of a wholly owned Mexican subsidiary. As of March 31, 2021, the agreement has not closed. Commitment to Sell Land On September 30, 2019, the Company entered into a contract for deed agreement “Agreement” with IntegraGreen whose principal is also a creditor. Under the agreement the Company agreed to the sale of 20 acres of vacant land and associated improvements located at the Emerald Grove property in Hemet, California for a total purchase price of $630,000, $63,000 was paid upon execution and the balance is payable in a balloon payment on October 1, 2026 with interest only payments of $3,780 due on the 1st of each month beginning April 1, 2020. During the duration of the Agreement the Company retains title and is allowed to encumber the property with a mortgage at its discretion; however, IntegraGreen has the right to use the property. The Company may also evict IntegraGreen from the premises in the case of default under the agreement. Due to the nature of the Agreement, the Company’s management deemed that there was an embedded lease feature in the agreement in accordance with ASC 842. As a result, the initial payment of $63,000 was classified as a deposit. The Company received additional principal payments in the aggregate amount of $149,980 in the three months ending March 31, 2021. Upon an event of default in which case the payment is non-refundable, and the Company no longer has any obligation to provide access to the land. The interest payments will be recognized monthly as lease income. During the three months ended March 31, 2021 and 2020, the Company recognized $9,219 and $10,540 in lease income, respectively. Lease income is presented as revenue, net in the consolidated statements of operations. During the three months ended March 31, 2021, the Company entered into a contract for deed agreement with a third-party investor. Under the contract the Company agreed to the sale of 2 lots of vacant land and associated improvements located at the Valle Divino property in Ensenada, Mexico for a total purchase price of $50,000, paid upon execution. The total cash proceeds of $50,000 was allocated to the two (2) promised plots of land. No shares of common stock were included in the contract for deed. 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.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Stockholders' Equity	NOTE 8 – STOCKHOLDERS’ EQUITY The Company’s equity at March 31, 2021 consisted of 75,000,000 authorized common shares and 2,000,000 authorized preferred shares, both with a par value of $0.001 per share. As of March 31, 2021, and December 31, 2020, there were 23,563,381 and 23,230,654 shares of common stock issued and outstanding, respectively. As of March 31, 2021, and December 31, 2020, 28,000 shares of Series A Preferred Stock were issued and outstanding and 1,000 shares of Series B Preferred Stock were issued and outstanding, respectively. On August 26, 2020, the Company’s shareholders of record approved the increase of the Company’s authorized common stock, par value $0.001, from 75,000,000 shares to 100,000,000 shares and the holders of a majority of the Company’s outstanding voting securities approved the Company’s 2020 Equity Incentive Plan (the “2020 Plan”). The Company has reserved a total of 3,000,000 shares of the authorized common stock for issuance under the 2020 Plan. As of March 31, 2021, ILA has issued 1,700,000 options under the 2020 Plan. The Company has not yet amended its articles of incorporation as of March 31, 2021. On February 11, 2019, the Company’s Board of Directors approved a 2019 Equity Incentive Plan (the “2019 Plan”). In order for the 2019 Plan to grant “qualified stock options” to employees, it required approval by the Corporation’s shareholders within 12 months from the date of the 2019 Plan. The 2019 Plan was never approved by the shareholders. Therefore, any options granted under the 2019 Plan prior to shareholder approval will be “non-qualified”. Pursuant to the 2019 Plan, the Company has reserved a total of 3,000,000 shares of the Company’s common stock to be available under the plan. As of March 31, 2021, ILA has granted 1,200,000 options under the 2019 Plan. Common Stock Issued for Services On March 3, 2021, the Company committed to issue 200,000 shares per a consulting agreement valued at $280,000. As of March 31, 2021, the shares had not been issued and were recorded as stock payable. Common Stock Issued for Cash On February 22, 2021, the Company received cash of $45,000 for 100,000 shares of common stock. As of March 31, 2021, the shares had not been issued and were recorded as stock payable. Common Stock sold with a Promise to Deliver Title to Plot of Land and Warrants On December 8, 2020, the Company received cash proceeds of $20,000 for 50,000 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 total cash proceeds of $20,000 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 $11,890; and plot of land was valued at $8,110. The shares were issued on March 1, 2021. On December 31, 2020, the Company received cash proceeds of $30,000 for 50,000 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 total cash proceeds of $30,000 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 $20,622; and plot of land was valued at $9,378. The shares were issued on March 1, 2021. Common Stock Issued for debt settlement. On December 31, 2020, the Company executed amendments to promissory notes with six (6) existing investors to extend the maturity date for the issuance of an aggregate of 23,000 shares of common stock with a fair value of approximately $10,000. These shares were issued on January 1, 2021. On January 1, 2021, the Company issued an aggregate of 95,000 shares of common stock in conjunction with previously executed promissory notes. These shares were previously recorded as stock payable for aggregate fair value of approximately $75,600. On January 1, 2021, the Company issued an aggregate of 23,000 shares of common stock in conjunction with executed amendments to previously executed promissory notes. These shares were issued with an estimated fair value of $8,970. On February 25, 2021, the Company issued 85,000 shares of common stock as commitment shares in accordance with the terms of one of its senior secured self-amortization convertible note with aggregate fair value of $130,900. All shares of common stock issued during the three months ended March 31, 2021, were unregistered. Preferred Stock On November 6, 2019, the Company authorized and issued 1,000 shares of Series B Preferred Stock (“Series B”) and 350,000 shares of common stock to Cleanspark Inc. in a private equity offering for $500,000. Management determined that the Series B should not be classified as liability per the guidance in ASC 480 Distinguishing Liabilities from Equity upon issuance, even though the conversion would require the issuance of variable number of shares since such obligation is not unconditional. As of March 31, 2021, Management recorded the value attributable to the Series B of $293,500 as temporary equity on the consolidated balance sheet since the instrument is contingently redeemable at the option of the holder. The Company recognized the beneficial conversion feature (“BCF”) that arises from a contingent conversion feature, since the instrument reached maturity during the year ended December 31, 2020. The Company recognized such BCF as a discount on the convertible preferred stock. The amortization of the discount created by a BCF recognized as a result of the resolution of the contingency is treated as a deemed dividend that reduced net income in arriving at income available to common stockholders. Warrants A summary of the Company’s warrant activity during the three months ended March 31, 2021 is presented below: Weighted Weighted Contract Number of Warrants Average Exercise Price Term (Year) Outstanding at December 31, 2020 460,000 $ 0.38 0.70 Granted - - - Exercised - - - Forfeited-Canceled - - - Outstanding at March 31, 2021 460,000 $ 0.38 0.45 Exercisable at March 31, 2021 460,000 The aggregate intrinsic value as of March 31, 2021 and December 31, 2020 was approximately $458,000 and $4,600, respectively. Options A summary of the Company’s option activity during the three months ended March 31, 2021 is presented below: Weighted Weighted Contract Number of Options Average Exercise Price Term (Year) Outstanding at December 31, 2020 2,900,000 $ 0.43 3.35 Granted - - - Exercised - - - Forfeited-Canceled - - - Outstanding at March 31, 2021 2,900,000 $ 0.43 3.10 Exercisable at March 31, 2021 931,250 Options outstanding as of March 31, 2021 and December 31, 2020 had aggregate intrinsic value of $2,729,400 and $158,000, respectively. As of March 31, 2021, the total unrecognized deferred share-based compensation expected to be recognized over the remaining weighted average vesting periods of 0.87 years for outstanding grants was approximately $0.4 million.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	NOTE 9 – SUBSEQUENT EVENTS The Company has evaluated subsequent events for adjustment to or disclosure in its consolidated financial statements through the date of this report, and has not identified any recordable or disclosable events, not otherwise reported in these consolidated financial statements or the notes thereto, except for the following: On May 10, 2021, the Company executed a membership interest purchase agreement with Rancho Costa Verde Development, LLC (“RCV”), a developer of a 1,100 acre, 1,200-lot master planned community in Baja California. The Company purchased a total of 25,000 membership interest, representing 25% interest in RCV for a total purchase price of $4,000,000, comprised of 3,000,000 shares of the Company at $1.30 per share and $100,000 in cash. Concurrently, the Company appointed Frank Ingrande, as President of the Company. Mr Ingrande joins the Company from RCV. Subsequent to March 31, 2021, the Company received $20,000 of cash from the issuance of 40,000 shares of common stock. Subsequent to March 31, 2021, the Company received $25,000 of cash from the exercise of 60,000 warrants. Subsequent to March 31, 2021, the Company entered into a contract for deed agreement with a third-party investor. Under the contract the Company agreed to the sale of 1 lot1 of vacant land and associated improvements located at the Valle Divino property in Ensenada, Mexico for a total purchase price of $35,000, and 70,000 shares of common stock. Subsequent to March 31, 2021, the Company issued 100,000 shares of common stock, which were paid but not issued as of March 31, 2021. Subsequent to March 31, 2021, the Company issued 245,946 shares of common stock, in relation to executed agreements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2021
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”), Emerald Grove Estates LLC (“Emerald Estates”), incorporated in the State of California; the Company has a 100% equity interest in ILA Mexico and in Emerald Estates. ILA Fund includes cash as its only assets with minimal expenses as of March 31, 2021. The sole purpose of this entity is strategic funding for the operations of the Company. ILA Mexico has lots held for sale for the Oasis Park Resort, no liabilities, and minimal expenses as of March 31, 2021. The Company granted deed of the property in Sycamore Road, Hemet, California to Emerald Estates. 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 management’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Significant estimates include: ■ Liability for legal contingencies. ■ Useful life of building. ■ Assumptions used in valuing equity instruments. ■ Deferred income taxes and related valuation allowances.
Segment Reporting	Segment Reporting The Company operates as one reportable segment under ASC 280, Segment Reporting. The Chief Operating Decision Maker (“CODM”) regularly reviews the financial information of the Company at a consolidated level in deciding how to allocate resources and in assessing performances.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents as of March 31, 2021 and December 31, 2020, respectively.
Fair Value of Financial Instruments and Fair Value Measurements	Fair value of Financial Instruments and Fair Value Measurements Accounting Standards Codification (“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. As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date. The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of any balance sheet dates presented or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts payable, accrued liabilities, and related party and third-party notes payables approximate fair value due to their relatively short maturities.
Cost Capitalization	Cost Capitalization The cost of buildings and improvements includes the purchase price of the property, legal fees, and other acquisition costs. Costs directly related to planning, developing, initial leasing and constructing a property are capitalized and classified as Buildings in the Consolidated Balance Sheets. Capitalized development costs include interest, property taxes, insurance, and other direct project costs incurred during the period of development. A variety of costs are incurred in the acquisition, development and leasing of properties. After determination is made to capitalize a cost, it is allocated to the specific component of a project that is benefited. Determination of when a development project is substantially complete, and capitalization must cease, involves a degree of judgment. Our capitalization policy on development properties is guided by ASC 835-20 Interest – Capitalization of Interest Real Estate - General
Land Held for Sale	Land Held for Sale The Company considers properties to be assets held for sale when (1) management commits to a plan to sell the property; (2) the property is available for immediate sale in its present condition and (3) the property is actively being marketed for sale at a price that is reasonable given our estimate of current market value. Upon designation of a property as an asset held for sale, we record the property’s value at the lower of its carrying value or its estimated net realizable value .
Land and Buildings	Land and Buildings Land and buildings 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. 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 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. The guidance sets forth a five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance that have historically existed in U.S. GAAP. The underlying principle of the standard is that a business or other organization will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services. The standard also requires more detailed disclosures and provides additional guidance for transactions that were not addressed completely in the prior accounting guidance. The Company determines revenue recognition through the following steps: ● identification of the agreement, or agreements, with a buyer and/or investor; ● identification of the performance obligations in the agreement for the sale of lots including delivering title to the property being acquired from ILA; ● determination of the transaction price; ● allocation of the transaction price to the lots purchased when issued with equity or warrants to purchase equity in the Company; and ● recognition of revenue when, or as, we satisfy a performance obligation such as delivering title to lots purchased. Revenue is measured based on considerations specified in the agreements with our customers. A contract exists when it becomes a legally enforceable agreement with a customer. The contract is based on either the acceptance of standard terms and conditions as stated in our agreement of lot sales or the execution of terms and conditions contracts with third parties and investors. These contracts define each party’s rights, payment terms and other contractual terms and conditions of the sale. Consideration was historically paid prior to transfer of title as stated above and in future land sales, the Company plans to transfer title to buyers at the time consideration has been transferred if the acquisition of the property has been completed by the Company. The Company applies judgment in determining the customer’s ability and intention to pay; however, collection risk is mitigated through collecting payment in advance or through escrow arrangements. A performance obligation is a promise in a contract or agreement to transfer a distinct product or item to the customer, which for us is transfer of title to our buyers. Performance obligations promised in a contract are identified based on the property that will be transferred to the customer that are both capable of being distinct and are distinct in the context of the contract, whereby the transfer of the property is separately identifiable from other promises in the contract. We have concluded the sale of property and delivering title is accounted for as a single performance obligation. The transaction price of a contract is allocated to each distinct performance obligation and recognized as revenue when or as the customer receives the benefit of the performance obligation. The transaction price is determined based on the consideration to which we will be entitled to receive in exchange for transferring title to the customer. The Company recognizes revenue when it satisfies a performance obligation in a contract by transferring control over property to a customer when land title is legally transferred by the Company. The Company’s principal activities in the real estate development industry which it generates its revenues is the sale of developed and undeveloped land.
Advertising Costs	Advertising costs The Company expenses advertising costs when incurred. Advertising costs incurred amounted to $16,900 and $358,599 for the three months ended March 31, 2021, and 2020, respectively.
Debt Issuance Costs and Debt Discounts	Debt issuance costs and debt discounts Debt issuance costs and debt discounts are being amortized over the lives of the related financings on a basis that approximates the effective interest method. Costs and discounts are presented as a reduction of the related debt in the accompanying consolidated balance sheets.
Stock-Based Compensation	Stock-Based Compensation The fair value of stock options is estimated on the grant date using the Black-Scholes option pricing model, based on weighted average assumptions. Expected volatility is based on historical volatility of our common stock. The Company has elected to use the simplified method described in the Securities and Exchange Commission Staff Accounting Bulletin Topic 14C to estimate the expected term of employee stock options. The risk-free rate is based on the U.S. Treasury yield curve in effect at the time of grant. The value of restricted stock awards is determined using the fair value of the Company’s common stock on the date of grant. The Company accounts for forfeitures as they occur. Compensation expense is recognized on a straight-line basis over the requisite service period of the award.
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. Management 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 loss per share in accordance with ASC 260 – Earnings per Share Securities that are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been antidilutive are: For the three months ended March 31, 2021 For the three months ended March 31, Options 2,900,000 12,385 Warrants 460,000 80,000 Total potentially dilutive shares 3,360,000 92,385
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, 2021.
Recently Issued Accounting Pronouncements Not Yet Adopted	Recent Accounting Pronouncements As an emerging growth company (“EGC”), the Jumpstart Our Business Startups Act (“JOBS Act”) allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are applicable to private companies. The Company has elected to use this extended transition period under the JOBS Act until such time, as the Company is no longer considered to be an EGC. In August 2020, the FASB issued ASU No. 2020-06 (“ASU 2020-06”) “Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity.” ASU 2020-06 simplifies the accounting for convertible instruments by reducing the number of accounting models for convertible debt instruments and convertible preferred stock. Limiting the accounting models results in fewer embedded conversion features being separately recognized from the host contract as compared with current GAAP. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. In addition, ASU 2020-06 amends the guidance for the derivatives scope exception for contracts in an entity’s own equity to reduce form-over-substance-based accounting conclusions. The Amendments also affects the diluted EPS calculation for instruments that may be settled in cash or shares and for convertible instruments. The amendments are effective for public entities excluding smaller reporting companies for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods. The Company adopted the new standard update on January 1, 2021, which did not have a material impact. In February 2016, the FASB issued ASU 2016-02 (Topic 842), Leases, and issued subsequent amendments to the initial guidance or implementation guidance including ASU 2017-13, 2018-01, 2018-10, 2018-11, 2018-20 and 2019-01 (collectively, including ASU 2016-02, “ASC 842”), which supersedes the guidance in topic ASC 840, Leases. The new standard requires lessees to classify leases as either finance or operating based on whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether related expenses are recognized based on the effective interest method or on a straight-line basis over the term of the lease. For any leases with a term of greater than 12 months, ASU 2016-02 requires lessees to recognize a lease liability for the obligation to make the lease payments arising from a lease, and a right-of-use asset for the right to use the underlying asset for the lease term. An election can be made to account for leases with a term of 12 months or less similar to existing guidance for operating leases under ASC 840. The new standard will also require new disclosures, including qualitative and quantitative requirements, providing additional information about the amounts recorded in the financial statements. For public companies, the new standard is effective for interim and annual reporting periods beginning after December 15, 2018. The accounting standard is effective for non-public entities for fiscal years beginning after December 15, 2021 and interim periods within fiscal years beginning after December 15, 2022. We have elected this extension and the effective date for us to adopt this standard will be for fiscal years beginning after December 15, 2021. Early adoption is permitted. Management is in the initial stage of its assessment of the new standard and is currently evaluating the quantitative impact of adoption, and the related disclosure requirements. Management expects that the adoption will result in the recognition of right-of-use assets and lease liabilities that were not previously recognized, which will increase total assets and liabilities on the Company’s balance sheet. The Company does not expect the adoption of Topic 842 to have a material impact to the statements of operations or to have any impact on its cash flows from operating, investing, or financing activities.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Schedule of Potentially Dilutive Shares	Securities that are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been antidilutive are: For the three months ended March 31, 2021 For the three months ended March 31, Options 2,900,000 12,385 Warrants 460,000 80,000 Total potentially dilutive shares 3,360,000 92,385

Land, Building, Net and Const_2

Land, Building, Net and Construction in Process (Tables)	3 Months Ended
	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Land, Building, Net and Construction in Process	Land and buildings, net as of March 31, 2021 and December 31, 2020: Useful life March 31, 2021 December 31, 2020 Land – Emerald Grove $ 271,225 $ 271,225 Land held for sale – Oasis Park $ 647,399 $ 647,399 Construction in Process $ 488,647 $ 353,000 Building – Emerald Grove 20 years 943,175 943,175 Less: Accumulated depreciation (94,178 ) (82,581 ) Building, net $ 848,997 $ 860,594

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2021
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	Promissory notes to related party consisted of the following at March 31, 2021 and December 31, 2020: March 31, 2021 December 31, 2020 RAS Real Estate LLC, 18% interest, due December 2020 (past maturity) $ 361,989 $ 361,989 Six Twenty Management, 8% interest, due March 2022 288,612 - Total Notes Payable $ 650,601 $ 361,989 Less discounts - - Total Related Parties Notes Payable 650,601 361,989 Less current portion (650,601 ) (361,989 ) Total Related Parties Notes Payable - long term $ - $ -

Notes Payable (Tables)

Notes Payable (Tables)	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Schedule of Notes Payable	Promissory notes consisted of the following at March 31, 2021 and December 31, 2020: March 31, 2021 December 31, 2020 Note payable, due August 2020 $ 32,666 $ 36,660 Note payable, 18% interest, due March 2020 (past maturity) 1,500 1,500 Note payable, secured, 10% interest, due October 2021 - 975,000 Note payable, 15% interest, due December 2020 - 50,000 Note payable, 15% interest, due December 2020 - 50,000 Note payable, 15% interest, due December 2020 - 100,000 Note payable, 15% interest, due December 2020 - 100,000 Note payable, 15% interest, due December 2020 - 20,000 Note payable, 15% interest, due December 2020 - 25,000 Note payable, 13% interest, due December 2021 - 128,884 Note Payable, 12% interest, due June 2021 - 166,733 Note Payable, 15% interest, due March 2021 (past maturity) 76,477 126,477 Note Payable, 12% interest, due February 2021 - 10,000 Note payable, 0% interest, due December 2020 - 142,100 Convertible Note Payable, 12% interest due February 2022 500,000 - Note payable, 12% interest, due February 2023 1,787,000 - Total Notes Payable $ 2,397,643 $ 1,932,300 Less discounts (271,561 ) (57,136 ) Total Notes Payable 2,126,082 1,875,164 Less current portion (423,469 ) (1,875,164 ) Total Notes Payable - long term $ 1,702,613 $ -

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Schedule of Warrants Activity	A summary of the Company’s warrant activity during the three months ended March 31, 2021 is presented below: Weighted Weighted Contract Number of Warrants Average Exercise Price Term (Year) Outstanding at December 31, 2020 460,000 $ 0.38 0.70 Granted - - - Exercised - - - Forfeited-Canceled - - - Outstanding at March 31, 2021 460,000 $ 0.38 0.45 Exercisable at March 31, 2021 460,000
Schedule of Option Activity	A summary of the Company’s option activity during the three months ended March 31, 2021 is presented below: Weighted Weighted Contract Number of Options Average Exercise Price Term (Year) Outstanding at December 31, 2020 2,900,000 $ 0.43 3.35 Granted - - - Exercised - - - Forfeited-Canceled - - - Outstanding at March 31, 2021 2,900,000 $ 0.43 3.10 Exercisable at March 31, 2021 931,250

Nature of Operations and Goin_2

Nature of Operations and Going Concern (Details Narrative)	Mar. 29, 2021USD ($)a	Mar. 18, 2019USD ($)a	Mar. 31, 2021USD ($)a	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)
Area of land acquired | a			20
Working capital			$ 1,950,000
Net loss			(990,483)	$ (846,133)
Accumulated deficit			(10,632,239)		$ (9,641,756)
Net cash used in operating activities			$ (162,857)	$ (334,131)
Hemet, California [Member]
Area of land acquired | a		80
Payment for land acquired		$ 1,100,000
Rosarito Beach, Baja California, Mexico [Member] | Letter of Intent [Member]
Area of land acquired | a	32
Payment for land acquired	$ 6,000,000
Sales average	$ 50,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Cash equivalents
Advertising costs	$ 16,900	$ 358,599
Buildings [Member]
Property and equipment estimated useful life	20 years
ILA Fund I, LLC [Member]
Equity interest percentage	100.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Potentially Dilutive Shares (Details) - shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Total potentially dilutive shares	3,360,000	92,385
Options [Member]
Total potentially dilutive shares	2,900,000	12,385
Warrants [Member]
Total potentially dilutive shares	460,000	80,000

Asset Purchase and Title Tran_2

Asset Purchase and Title Transfer (Details Narrative)	Jul. 30, 2018USD ($)a	Mar. 31, 2021USD ($)a	Jun. 18, 2019USD ($)
Area of land acquired | a		20
Consideration and acquisition cost assets		$ 1,122,050
Asset held for sales		647,399
Baja Residents Club (BRC) [Member] | Robert Valdes [Member]
Asset held for sales			$ 670,000
Plot of Land [Member]
Consideration and acquisition cost assets		271,225
Buildings [Member]
Consideration and acquisition cost assets		$ 850,826
Jason Sunstein [Member] | Residential Purchase Agreement (RPA) [Member]
Area of land acquired | a	80
Payment for land acquired	$ 1,100,000

Land, Building, Net and Const_3

Land, Building, Net and Construction in Process (Details Narrative) - USD ($)	2 Months Ended	3 Months Ended		12 Months Ended
	Dec. 31, 2019	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Depreciation expenses		$ 11,597	$ 11,406
Land and buildings, net		848,997		$ 860,594
Roberto Valdes [Member]
Payments to acquire property, plant, and equipment	$ 250,000
Payments for construction in process	150,000
Down payment for purchase of land	100,000
Construction payable	$ 150,000
Two Model Villas [Member]
Payments for construction in process		135,647
Stock issued during period shares purchase of assets				250,000
Stock issued during period value for purchase of assets				$ 150,000
Land and buildings, net		$ 488,647		$ 353,000

Land, Building, Net and Const_4

Land, Building, Net and Construction in Process - Schedule of Land and Building (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Less: Accumulated depreciation	$ (94,178)	$ (82,581)
Land and buildings, net	$ 848,997	860,594
Building - Emerald Grove [Member]
Useful life of asset	20 years
Land and buildings, gross	$ 943,175	943,175
Land - Emerald Grove [Member]
Land and buildings, gross	271,225	271,225
Land Held for Sale - Oasis Park [Member]
Land and buildings, gross	647,399	647,399
Construction in Process [Member]
Land and buildings, gross	$ 488,647	$ 353,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Feb. 22, 2021	Oct. 25, 2019	Mar. 31, 2021	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Number of common stock issued for services					$ 236,748
Debt, amortized discount			$ 271,561	$ 271,561		$ 57,136
Interest expense				201,079	96,502
Six Twenty Capital Management LLC [Member]
Interest expense
Common Stock [Member]
Number of shares secured for debt				29,727
Number of shares issued during period, shares	100,000
Number of common stock issued for services					50
Payment for accrued interest				$ 10,999
Promissory Note [Member] | Six Twenty Capital Management LLC [Member]
Debt instrument, face amount			$ 288,611	$ 288,611
Debt, interest rate			8.00%	8.00%
Debt, maturity date			Mar. 31, 2022
Lisa Landau [Member] | RAS, LLC [Member] | Promissory Note [Member]
Debt instrument, face amount		$ 440,803
Debt, interest rate		10.00%
Debt, maturity date		Jun. 25, 2020
Number of shares secured for debt		2,500,000
Number of shares issued during period, shares		132,461
Number of common stock issued for services		$ 97,858
Debt, amortized discount			$ 0	$ 0
Interest expense				16,066
Employment Agreement [Member] | Chief Executive Officer [Member]
Consulting fees				0	0
Accrued compensation costs			164,040	164,040	33,808
Employment Agreement [Member] | Chief Executive Officer One [Member]
Consulting fees				1,600	25,901
Accrued compensation costs			102,469	102,469	33,808
Employment Agreement [Member] | Former Secretary [Member]
Consulting fees				0	5,500
Accrued compensation costs			$ 23,038	$ 23,038	$ 98,390

Related Party Transactions - Sc

Related Party Transactions - Schedule of Related party Transactions (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Total Notes Payable	$ 2,126,082	$ 1,875,164
Less discounts	271,561	57,136
Promissory Notes [Member]
Total Notes Payable	650,601	361,989
Less discounts
Total Related Parties Notes Payable	650,601	361,989
Less current portion	(650,601)	(361,989)
Total Related Parties Notes Payable - long term
RAS Real Estate LLC [Member] | Promissory Notes [Member]
Total Notes Payable	361,989	361,989
Six Twenty Management [Member] | Promissory Notes [Member]
Total Notes Payable	$ 288,612

Related Party Transactions - _2

Related Party Transactions - Schedule of Related party Transactions (Details) (Parenthetical)	3 Months Ended
	Mar. 31, 2021
RAS Real Estate LLC [Member]
Debt, interest rate	18.00%
Debt instrument maturity date	Dec. 31, 2020
Six Twenty Management [Member]
Debt, interest rate	8.00%
Debt instrument maturity date	Mar. 31, 2020

Notes Payable (Details Narrativ

Notes Payable (Details Narrative)	Feb. 25, 2021USD ($)$ / sharesshares	Jan. 21, 2021USD ($)a	Mar. 31, 2021USD ($)a	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)
Amortized debt discount			$ 76,442	$ 41,033
Area of land | a			20
Debt discount			$ 271,561		$ 57,136
Prepaid and other current assets			241,165		$ 225,199
Interest expenses			201,079	96,502
Stock issued during the period			45,000
Six Twenty Capital Management LLC [Member]
Interest expenses
Notes Payable [Member]
Amortized debt discount			$ 231,115	$ 97,151
Area of land | a		80
Debt instrument, face amount		$ 1,787,000
Debt, interest rate		12.00%
Debt instrument, periodic payment		$ 17,870
Debt maturity date		Feb. 1, 2023
Debt discount		$ 53,610
Prepaid and other current assets		107,220
Payment for mortgage		$ 387,000
Convertible Promissory Note [Member] | Labrys Fund LP [Member]
Debt instrument, face amount	$ 500,000
Debt, interest rate	12.00%
Debt maturity date	Feb. 25, 2022
Debt discount	$ 50,000
Debt of issuance cost	$ 25,500
Stock issued during the period, shares | shares	250,000
Proceeds from issuance of convertible note	$ 135,000
Convertible Promissory Note [Member] | Labrys Fund LP [Member] | Note Holder [Member]
Stock issued during the period, shares | shares	85,000
Stock issued during the period	$ 131,000
Debt instrument, conversion price | $ / shares	$ 1

Notes Payable - Schedule of Not

Notes Payable - Schedule of Notes Payable (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Total Notes Payable	$ 2,397,643	$ 1,932,300
Less discounts	(271,561)	(57,136)
Total Notes Payable, net of discount	2,126,082	1,875,164
Less current portion	(423,469)	(1,875,164)
Total Notes Payable - long term	1,702,613
Notes Payable One [Member]
Total Notes Payable	32,666	36,606
Notes Payable Two [Member]
Total Notes Payable	1,500	1,500
Notes Payable Three [Member]
Total Notes Payable		975,000
Notes Payable Four [Member]
Total Notes Payable		50,000
Notes Payable Five [Member]
Total Notes Payable		50,000
Notes Payable Six [Member]
Total Notes Payable		100,000
Notes Payable Seven [Member]
Total Notes Payable		100,000
Notes Payable Eight [Member]
Total Notes Payable		20,000
Notes Payable Nine [Member]
Total Notes Payable		25,000
Notes Payable Ten [Member]
Total Notes Payable		128,884
Notes Payable Eleven [Member]
Total Notes Payable		166,733
Notes Payable Twelve [Member]
Total Notes Payable	76,477	126,477
Notes Payable Thirteen [Member]
Total Notes Payable		10,000
Notes Payable Fourteen [Member]
Total Notes Payable		142,100
Convertible Note Payable [Member]
Total Notes Payable	500,000
Notes Payable Fifteen [Member]
Total Notes Payable	$ 1,787,000

Notes Payable - Schedule of N_2

Notes Payable - Schedule of Notes Payable (Details) (Parenthetical)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Notes Payable One [Member]
Debt instrument maturity date	Aug. 31, 2020	Aug. 31, 2020
Notes Payable Two [Member]
Debt instrument maturity date	Mar. 31, 2020	Mar. 31, 2020
Debt, interest rate	18.00%	18.00%
Notes Payable Three [Member]
Debt instrument maturity date	Oct. 31, 2021	Oct. 31, 2021
Debt, interest rate	10.00%	10.00%
Notes Payable Four [Member]
Debt instrument maturity date	Dec. 31, 2020	Dec. 31, 2020
Debt, interest rate	15.00%	15.00%
Notes Payable Five [Member]
Debt instrument maturity date	Dec. 31, 2020	Dec. 31, 2020
Debt, interest rate	15.00%	15.00%
Notes Payable Six [Member]
Debt instrument maturity date	Dec. 31, 2020	Dec. 31, 2020
Debt, interest rate	15.00%	15.00%
Notes Payable Seven [Member]
Debt instrument maturity date	Dec. 31, 2020	Dec. 31, 2020
Debt, interest rate	15.00%	15.00%
Notes Payable Eight [Member]
Debt instrument maturity date	Dec. 31, 2020	Dec. 31, 2020
Debt, interest rate	15.00%	15.00%
Notes Payable Nine [Member]
Debt instrument maturity date	Dec. 31, 2020	Dec. 31, 2020
Debt, interest rate	15.00%	15.00%
Notes Payable Ten [Member]
Debt instrument maturity date	Dec. 31, 2021	Dec. 31, 2021
Debt, interest rate	13.00%	13.00%
Notes Payable Eleven [Member]
Debt instrument maturity date	Jun. 30, 2021	Jun. 30, 2021
Debt, interest rate	12.00%	12.00%
Notes Payable Twelve [Member]
Debt instrument maturity date	Mar. 31, 2021	Mar. 31, 2021
Debt, interest rate	15.00%	15.00%
Notes Payable Thirteen [Member]
Debt instrument maturity date	Feb. 28, 2021	Feb. 28, 2021
Debt, interest rate	12.00%	12.00%
Notes Payable Fourteen [Member]
Debt instrument maturity date	Dec. 31, 2020	Dec. 31, 2020
Debt, interest rate	0.00%	0.00%
Convertible Note Payable [Member]
Debt instrument maturity date	Feb. 28, 2022	Feb. 28, 2022
Debt, interest rate	12.00%	12.00%
Notes Payable Fifteen [Member]
Debt instrument maturity date	Feb. 28, 2023	Feb. 28, 2023
Debt, interest rate	12.00%	12.00%

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	Dec. 31, 2020USD ($)	Dec. 08, 2020USD ($)	Sep. 30, 2019USD ($)a	Sep. 25, 2019USD ($)	Mar. 31, 2021USD ($)a	Mar. 31, 2020USD ($)
Commitment to purchase of land					This is one land project consisting of 20 acres to be acquired and developed into Valle Divino resort in Ensenada, which 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. 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. As of March 31, 2021, the Company entered into one (1) contract for deed agreements to sell two (2) lots of land.
Area of land acquired | a					20
Contract liability	$ 111,684				$ 161,684
Third-Party Investor [Member]
Purchase price of land					50,000
Third-Party Investor [Member]
Proceeds from issuance of common stock	$ 30,000				50,000
Common Stock [Member] | Third-Party Investor [Member]
Proceeds from issuance of common stock		$ 20,000
Land Purchase Agreement [Member]
Commitment to purchase of land				Pursuant to the terms of the Agreement, the total purchase price is $1,000,000, payable in a combination of preferred stock ($600,000); common stock ($250,000/250,000 common shares at $1.00/share); a promissory note ($150,000); and an initial construction budget of $150,000 payable upon closing. A recent appraisal valued the land "as is" for $1,150,000. The closing is subject to obtaining the necessary approval by the City of Ensenada and transfer of title, which includes the formation of a wholly owned Mexican subsidiary. As of March 31, 2021, the agreement has not closed.
Purchase price of land				$ 1,000,000
Initial construction budget of land				150,000
Appraisal value of land				1,150,000
Land Purchase Agreement [Member] | Promissory Note [Member]
Purchase price of land				150,000
Land Purchase Agreement [Member] | Preferred Stock [Member]
Purchase price of land				600,000
Land Purchase Agreement [Member] | Common Stock [Member]
Purchase price of land				$ 250,000
Contract for Deed Agreement [Member]
Debt instrument, principal payment					149,980
Lease income					$ 9,219	$ 10,540
Contract for Deed Agreement [Member] | IntegraGreen [Member]
Area of land acquired | a			20
Purchase price of land			$ 630,000
Balance of balloon payment			63,000
Payments on interest			3,780
Contract liability			$ 63,000

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Mar. 03, 2021	Feb. 25, 2021	Feb. 22, 2021	Jan. 02, 2021	Dec. 31, 2020	Dec. 08, 2020	Nov. 06, 2019	Mar. 31, 2021	Mar. 31, 2020	Aug. 26, 2020	Feb. 11, 2019
Common stock shares authorized					75,000,000			75,000,000		75,000,000
Preferred stock shares authorized					2,000,000			2,000,000
Common stock par value					$ 0.001			$ 0.001		$ 0.001
Preferred stock par value					$ 0.001			$ 0.001
Common stock, shares issued					23,230,654			23,563,381
Common stock, shares outstanding					23,230,654			23,563,381
Common stock, capital shares reserved for future issuance										100,000,000
Number of common stock issued for services									$ 236,748
Number of common stock shares issued, value								$ 45,000
Temporary equity					$ 293,500			293,500
Aggregate intrinsic value, warrants					4,600			458,000
Aggregate intrinsic value, option					$ 158,000			$ 2,729,400
Remaining weighted average vesting periods								3 years 4 months 6 days
Number of stock options granted during period, shares
Third-Party Investor [Member]
Number of common stock shares issued, shares					50,000
Plot of land amount					$ 9,378
Total value of consideration issued					30,000
Proceeds from issuance of common stock					30,000			$ 50,000
Fair value of shares					$ 20,622
Cleanspark Inc [Member]
Number of shares of common stock issued, shares							350,000
Cash proceeds from the issuance of common shares							$ 500,000
Common Stock [Member]
Number of common stock shares issued for services									50,000
Number of common stock issued for services									$ 50
Number of common stock shares issued, value			$ 45,000
Number of common stock shares issued, shares			100,000
Common Stock [Member] | Third-Party Investor [Member]
Number of common stock shares issued, shares						50,000
Plot of land amount						$ 8,110
Total value of consideration issued						20,000
Proceeds from issuance of common stock						20,000
Fair value of shares						$ 11,890
Common Stock [Member] | Consulting Agreement [Member]
Number of common stock shares issued for services	200,000
Number of common stock issued for services	$ 280,000
Common Stock Issued for Debt Settlement [Member] | Promissory Note [Member]
Number of common stock shares issued, shares				95,000
Fair value of shares				$ 75,600
Common Stock Issued for Debt Settlement [Member] | Promissory Note [Member]
Number of common stock shares issued, shares				23,000
Fair value of shares				$ 8,970
Common Stock Issued for Debt Settlement [Member] | Senior Secured Self-Amortization Convertible Note [Member]
Number of common stock shares issued, shares		85,000
Fair value of shares		$ 130,900
2020 Equity Incentive Plan [Member]
Share based compensation available for grant								1,700,000		3,000,000
2019 Equity Incentive Plan [Member]
Share based compensation available for grant								1,200,000			3,000,000
Series A Preferred Stock [Member]
Preferred stock, shares issued					28,000			28,000
Preferred stock, shares outstanding					28,000			28,000
Series B Preferred Stock [Member]
Common stock shares authorized							1,000
Common stock, shares issued							1,000
Preferred stock, shares issued					1,000			1,000
Preferred stock, shares outstanding					1,000			1,000
Common Stock Issued for Debt Settlement [Member] | Six Investors [Member]
Number of common stock shares issued, shares					23,000
Fair value of shares					$ 10,000

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Warrants Activity (Details)	3 Months Ended
	Mar. 31, 2021$ / sharesshares
Equity [Abstract]
Number of Warrants, Outstanding Beginning	460,000
Number of Warrants, Granted
Number of Warrants, Exercised
Number of Warrants, Forfeited-Canceled
Number of Warrants, Outstanding Ending	460,000
Number of Warrants, Exercisable Ending	460,000
Weighted Average Exercise Price Outstanding Beginning | $ / shares	$ 0.38
Weighted Average Exercise Price Warrants Granted | $ / shares
Weighted Average Exercise Price Warrants Exercised | $ / shares
Weighted Average Exercise Price Forfeited-Canceled | $ / shares
Weighted Average Exercise Price Outstanding Ending | $ / shares	$ 0.38
Weighted Average Remaining Contract Term (Year), Warrants Outstanding, Beginning	8 months 12 days
Weighted Average Remaining Contract Term (Year), Warrants outstanding, Ending	5 months 12 days

Stockholders' Equity - Schedu_2

Stockholders' Equity - Schedule of Option Activity (Details)	3 Months Ended
	Mar. 31, 2021$ / sharesshares
Equity [Abstract]
Number of Options, Outstanding Beginning	2,900,000
Number of Options, Granted
Number of Options, Exercised
Number of Options, Forfeit/Canceled
Number of Options, Outstanding Ending	2,900,000
Number of Options, Exercisable Ending	931,250
Weighted Average Exercise Price Outstanding Beginning | $ / shares	$ 0.43
Weighted Average Exercise Price Warrants Granted | $ / shares
Weighted Average Exercise Price Warrants Exercised | $ / shares
Weighted Average Exercise Price Forfeit/Canceled | $ / shares
Weighted Average Exercise Price Outstanding Ending | $ / shares	$ 0.43
Weighted Average Remaining Contract Term (Year), Outstanding	3 years 4 months 6 days
Weighted Average Remaining Contract Term (Year), Outstanding	3 years 1 month 6 days

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	May 10, 2021	May 20, 2021	Mar. 31, 2021
Number of common stock shares issued, value			$ 45,000
Subsequent Event [Member]
Number of common stock shares issued, shares		40,000
Number of common stock shares issued, value		$ 20,000
Number of warrants outstanding		$ 25,000
Number of warrants issued		60,000
Common stock purchase value		$ 35,000
Common stock purchase shares		70,000
Subsequent Event [Member] | Membership Interest Purchase Agreement [Member]
Membership acre description	The Company executed a membership interest purchase agreement with Rancho Costa Verde Development, LLC ("RCV"), a developer of a 1,100 acre, 1,200-lot master planned community in Baja California.
Purchase of membership interest	$ 25,000
Membership percentage	25.00%
Subsequent Event [Member] | Membership Interest Purchase Agreement [Member] | Rancho Costa Verde Development, LLC [Member]
Purchase of membership interest	$ 4,000,000
Number of common stock shares issued, shares	3,000,000
Shares issued price per share	$ 1.30
Cash	$ 100,000
Subsequent Event [Member] | Deed Agreement [Member ]
Number of common stock shares issued, shares		100,000
Number of common stock shares issued, value
Subsequent Event [Member] | Executed Agreements [Member]
Number of common stock shares issued, shares		245,946