International Land Alliance (ILAL) 10-Q 15 Nov 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2021	Nov. 09, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-56111
Entity Registrant Name	INTERNATIONAL LAND ALLIANCE, INC.
Entity Central Index Key	0001657214
Entity Tax Identification Number	46-3752361
Entity Incorporation, State or Country Code	WY
Entity Address, Address Line One	350 10th Avenue
Entity Address, Address Line Two	Suite 1000
Entity Address, City or Town	San Diego
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92101
City Area Code	(877)
Local Phone Number	661-4811
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		31,564,327

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Current assets
Cash	$ 701,988	$ 13,171
Note receivable	100,000
Accrued interest on note receivable	1,534
Prepaid and other current assets	175,207	225,199
Total current assets	978,729	238,370
Land	271,225	271,225
Land Held for Sale	647,399	647,399
Buildings, net	922,828	860,594
Furniture and equipment, net	2,682
Construction in Process	578,647	353,000
Equity-method investment	2,719,212
Other non-current assets	43,072	34,693
Total assets	6,163,794	2,405,281
Current liabilities
Accounts payable and accrued liabilities	1,034,814	869,864
Contract liability	119,163	111,684
Deposits	232,980	95,000
Promissory notes, net of debt discounts	102,762	1,875,164
Promissory notes, net of debt discounts– Related Parties	854,061	361,989
Total current liabilities	2,343,780	3,313,701
Promissory notes, net of current portion	1,723,613
Total liabilities	4,067,393	3,313,701
Commitments and Contingencies (Note 8)
Preferred Stock Series B (Temporary Equity)	293,500	293,500
Stockholders’ equity (deficit)
Common stock; $0.001 par value; 75,000,000 shares authorized; 31,364,327 and 23,230,654 shares issued and outstanding as of September 30, 2021, and December 31, 2020, respectively	31,365	23,231
Additional paid-in capital	15,115,134	8,705,620
Stock receivable	(94,501)	(289,044)
Accumulated deficit	(13,249,126)	(9,641,756)
Total stockholders’ equity (deficit)	1,802,901	(1,201,920)
Total liabilities and stockholders’ equity (deficit)	6,163,794	2,405,281
Series A Preferred Stock [Member]
Stockholders’ equity (deficit)
1,000 Series B shares issued and outstanding as of September 30, 2021, and December 31, 2020.	28	28
Series B Preferred Stock [Member]
Stockholders’ equity (deficit)
1,000 Series B shares issued and outstanding as of September 30, 2021, and December 31, 2020.	$ 1	$ 1

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2021	Jul. 26, 2021	Dec. 31, 2020	Aug. 26, 2020	Nov. 06, 2019	Jun. 18, 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	$ 0.68	$ 0.001	$ 0.001		$ 0.10
Common stock, shares authorized	75,000,000		75,000,000	75,000,000
Common stock, shares issued	31,364,327		23,230,654			7,500,000
Common stock, shares outstanding	31,364,327		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		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Income Statement [Abstract]
Revenues, net	$ 8,340	$ 14,076	$ 25,899	$ 39,908
Cost of revenues
Gross profit	8,340	14,076	25,899	39,908
Operating expenses
Sales and marketing	61,000	14,860	1,276,200	431,682
General and administrative expenses	496,822	600,609	1,917,067	1,325,154
Total operating expenses	557,822	615,469	3,193,267	1,756,836
Loss from operations	(549,482)	(601,393)	(3,167,368)	(1,716,928)
Other income (expense)
Other income (expense)	100,000		91,624
Income from equity-method investment	32,270		39,212
Interest income	1,534		1,534
Interest expense	(226,379)	(77,577)	(572,372)	(271,702)
Total other expense	(92,575)	(77,577)	(440,002)	(271,702)
Net loss	$ (642,057)	$ (678,970)	$ (3,607,370)	$ (1,988,630)
Loss per common share - basic and diluted	$ (0.02)	$ (0.03)	$ (0.14)	$ (0.09)
Weighted average common shares outstanding - basic and diluted	30,418,295	22,307,719	26,662,971	21,187,461

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock [Member]Series A Preferred Stock [Member]	Preferred Stock [Member]Series B Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock Payable [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2019	$ 28	$ 1	$ 20,615	$ 6,702,750	$ 127,858	$ (6,974,958)	$ (123,706)
Beginning balance, shares at Dec. 31, 2019	28,000	1,000	20,614,289
Common stock granted for services				173,951			173,951
Common stock issued for warrant exercise			$ 120	59,880	18,808		78,808
Common stock issued for warrant exercise, shares			120,000
Common stock issued for services			$ 50	236,698			236,748
Common stock issued for services, shares			50,000
Common stock to be issued and plots promised for cash					120,668		120,668
Net loss						(846,133)	(846,133)
Ending balance, value at Mar. 31, 2020	$ 28	$ 1	$ 20,785	7,173,279	267,334	(7,821,091)	(359,664)
Ending balance, shares at Mar. 31, 2020	28,000	1,000	20,784,289
Beginning balance, value at Dec. 31, 2019	$ 28	$ 1	$ 20,615	6,702,750	127,858	(6,974,958)	(123,706)
Beginning balance, shares at Dec. 31, 2019	28,000	1,000	20,614,289
Net loss							(1,988,630)
Ending balance, value at Sep. 30, 2020	$ 28	$ 1	$ 22,431	8,297,930	(251,288)	(8,963,588)	(894,486)
Ending balance, shares at Sep. 30, 2020	28,000	1,000	22,430,654
Beginning balance, value at Mar. 31, 2020	$ 28	$ 1	$ 20,785	7,173,279	267,334	(7,821,091)	(359,664)
Beginning balance, shares at Mar. 31, 2020	28,000	1,000	20,784,289
Stock issued in connection with debts			$ 171	126,889	(97,858)		29,202
Stock issued in connection with debts, shres			171,923
Common stock and warrants sold for cash			$ 215	86,093	(3,808)		82,500
Common stock and warrants sold for cash, shares			214,282
Common stock to be issued and plots promised for cash			$ 500	152,516	(120,668)		32,348
Common stock to be issued and plots promised for cash, shares			500,160
Net loss						(463,527)	(463,527)
Ending balance, value at Jun. 30, 2020	$ 28	$ 1	$ 21,671	7,538,777	45,000	(8,284,618)	(679,141)
Ending balance, shares at Jun. 30, 2020	28,000	1,000	21,670,654
Common stock and warrants sold for cash			$ 210	52,290	(27,500)		25,000
Common stock and warrants sold for cash, shares			210,000
Stock and warrants issued for services			$ 400	686,216	(268,788)		417,828
Stock and warrants issued for services, shares			400,000
Common stock to be issued and plots promised for cash			$ 150	20,647			20,797
Common stock to be issued and plots promised for cash, shares			150,000
Net loss						(678,970)	(678,970)
Ending balance, value at Sep. 30, 2020	$ 28	$ 1	$ 22,431	8,297,930	(251,288)	(8,963,588)	(894,486)
Ending balance, shares at Sep. 30, 2020	28,000	1,000	22,430,654
Beginning balance, value at Dec. 31, 2020	$ 28	$ 1	$ 23,231	8,705,620	(289,044)	(9,641,756)	(1,201,920)
Beginning balance, shares at Dec. 31, 2020	28,000	1,000	23,230,654
Common stock granted for services				(315,288)	315,288
Common stock issued from plot sale			$ 100	32,412	(32,512)
Common stock issued from plot sale, shares			100,000
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
Stock-based compensation				67,380	280,000		347,380
Dividend on Series Preferred				(15,000)			(15,000)
Net loss						(990,483)	(990,483)
Ending balance, value at Mar. 31, 2021	$ 28	$ 1	$ 23,564	8,701,388	243,104	(10,632,239)	(1,664,154)
Ending balance, shares at Mar. 31, 2021	28,000	1,000	23,563,381
Beginning balance, value at Dec. 31, 2020	$ 28	$ 1	$ 23,231	8,705,620	(289,044)	(9,641,756)	(1,201,920)
Beginning balance, shares at Dec. 31, 2020	28,000	1,000	23,230,654
Common stock issued for cash							$ 300,000
Common stock issued for warrant and option exercise, shares							1,000,000
Net loss							$ (3,607,370)
Ending balance, value at Sep. 30, 2021	$ 28	$ 1	$ 31,365	15,115,134	(94,501)	(13,249,126)	1,802,901
Ending balance, shares at Sep. 30, 2021	28,000	1,000	31,364,327
Beginning balance, value at Mar. 31, 2021	$ 28	$ 1	$ 23,564	8,701,388	243,104	(10,632,239)	(1,664,154)
Beginning balance, shares at Mar. 31, 2021	28,000	1,000	23,563,381
Stock-based compensation				1,307,078			1,307,078
Dividend on Series Preferred				(15,000)			(15,000)
Common stock issued for cash			$ 140	64,860	(45,000)		20,000
Common stock issued for cash, shares			140,000
Common stock issued with equity-method investment			$ 3,000	2,577,000			2,580,000
Common stock issued with equitymethod investment, shares			3,000,000
Common stock issued pursuant to consulting agreements			$ 396	538,712	(280,000)		259,108
Common stock issued pursuant to consulting agreements, shares			395,946
Common stock issued with plot purchase			$ 70	29,451			29,521
Common stock issued with plot purchase, shares			70,000
Common stock issued for warrant and option exercise			$ 1,160	98,840			100,000
Common stock issued for warrant and option exercise, shares			1,160,000
Net loss						(1,974,830)	(1,974,830)
Ending balance, value at Jun. 30, 2021	$ 28	$ 1	$ 28,330	13,302,329	(81,896)	(12,607,069)	641,723
Ending balance, shares at Jun. 30, 2021	28,000	1,000	28,329,327
Common stock issued with debt settlement			$ 35	12,570	(12,605)
Common stock issued with debt settlement, shares			35,000
Stock-based compensation				78,485			78,485
Dividend on Series Preferred				(15,000)			(15,000)
Common stock issued with cash, net of offering costs			$ 3,000	1,736,750			1,739,750
Common stock issued with cash net of offering costs, shares			3,000,000
Net loss						(642,057)	(642,057)
Ending balance, value at Sep. 30, 2021	$ 28	$ 1	$ 31,365	$ 15,115,134	$ (94,501)	$ (13,249,126)	$ 1,802,901
Ending balance, shares at Sep. 30, 2021	28,000	1,000	31,364,327

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash Flows from Operating Activities
Net loss	$ (3,607,370)	$ (1,988,630)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	2,001,021	828,527
Loss on debt extinguishment	10,876
Depreciation and amortization	35,311	34,343
Income from equity-method investment	(39,212)
Amortization of debt discount	284,616	106,161
Changes in assets and liabilities
Prepaid and other current assets	157,212	(85,425)
Accounts payable and accrued liabilities	287,596	415,442
Other non-current assets	(8,379)	(31,618)
Contract liability	37,000	26,267
Deposits	137,980	18,420
Net cash used in operating activities	(703,349)	(676,513)
Cash Flows from Investing Activities
Equity-method investee acquisition	(100,000)
Building and Construction in Progress payments	(241,259)
Cash payment to collaborative agreement	(100,000)
Net cash used in investing activities	(441,259)
Cash Flows from Financing Activities
Common stock, warrants and options sold for cash	1,804,750	186,308
Common stock, warrants and plots promised for cash, net	100,000	173,813
Cash payments on promissory notes- related party	(510,661)	(76,000)
Cash payments on promissory notes	(982,086)	(21,554)
Cash proceeds from convertible notes	288,874	257,641
Cash proceeds from promissory notes- related party	763,812
Cash proceeds from refinancing	368,736
Net cash provided by financing activities	1,833,425	520,208
Net increase (decrease) in Cash	688,817	(156,305)
Cash, beginning of period	13,171	172,526
Cash, end of period	701,988	16,221
Supplemental disclosure of cash flow information
Cash paid for interest	127,174	63,396
Cash paid for income tax
Non-Cash investing and financing transactions
Dividend on Series B	45,000
Original issue discount on notes payable		28,500
Debt discount issue don note payable		29,202
Shares issued with debt modification	8,970
Cancellation of previously issued common stock	315,288
Interest on notes paid by related party	17,734
Construction in progress paid by related party	84,614
Common stock issued as consideration for equity-method investee	2,580,000
Commitment shares issued with convertible note	130,900
Payment of non related notes from related party notes	110,110
Corporate expenses paid through related party notes	25,462
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	9 Months Ended
	Sep. 30, 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 June 30, 2011, International Land Alliance, SA De CV (“ILA Mexico”) was formed as a Mexican corporation to acquire from Baja Residents Club, S.A. de CV (“BRC”), a related party with common ownership and control by the Company’s CEO, Robert Valdes, 497 20 On June 18, 2019, BRC transferred title to the Company for the Oasis Park property. It was previously subject to approval by the Mexican government in Baja, California which was finalized in June 2019. As consideration for the promise to transfer title, the Company previously issued 7,500,000 750,000 0.10 On March 18, 2019, the Company acquired real property located in Hemet, California, which included approximately 80 1.1 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 The transfer of title for Valle Divino and Plaza Bajamar projects 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 fourth 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 commercial agriculture 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. Franck Ingrande is the Manager of A&F and is also the President of the Company. 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 6 50,000 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 nine months ended September 30, 2021, are not necessarily indicative of the results that may be expected for the year ending December 31, 2021. Liquidity and 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. During the nine months ended September 30, 2021, the Company entered into securities purchase agreements with institutional and accredited investors for the issuance of an aggregate of 3,000,000 1.7 0.8 0.3 The Company has faced significant liquidity shortages as shown in the accompanying consolidated financial statements. As of September 30, 2021, the Company’s current liabilities exceeded its current assets by $ 1.4 3.6 13.2 0.7

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 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 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 buildings. ■ Assumptions used in valuing equity instruments. ■ Deferred income taxes and related valuation allowances. ■ Going concern. ■ Assessment of long-lived asset for impairment. ■ Significant influence or control over the Company’s investee. 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 no 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 receivable, note receivable, prepaid, accounts payable, accrued liabilities, contract liability, deposits, related party and third-party notes payables approximate fair value due to their relatively short maturities. Equity-method investment is recorded at cost, which approximates its fair value since the consideration transferred includes cash and a non-monetary transaction, in the form of the Company’s common stock, which was valued based on a combination of a market and asset approach. 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 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 plots including delivering title to the property being acquired from ILA; ● determination of the transaction price; ● allocation of the transaction price to the plots 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 plots 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 plot 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. Currently, upon execution of each contract, the Company has not developed sufficient controls and procedures to provide reasonable assurance that collection of the consideration, which the Company is entitled to, is probable. As such, the Company has not yet recognized any revenue from the seller’s financed contracts for deed in the three months ended September 30, 2021. The Company currently retains title of the underlying asset under each contract until the customer pays the consideration in full. Management is currently evaluating the retention of title as merely a protective right, which would potentially not disallow revenue recognition for the full consideration to which the Company is entitled. 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 expect 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 $ 1,276,200 431,682 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: SCHEDULE OF POTENTIALLY DILUTIVE SHARES For the nine months ended September 30, 2021 For the nine months ended September 30, 2020 Options 2,900,000 1,200,000 Warrants 3,330,000 340,000 Total potentially dilutive shares 6,230,000 1,540,000 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 September 30, 2021. Investments – Equity Method The Company accounts for equity method investments at cost, adjusted for the Company’s share of the investee’s earnings or losses, which are reflected in the consolidated statements of operations. The Company periodically reviews the investments for other than temporary declines in fair value below cost and more frequently when events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. As of September 30, 2021, Management believes the carrying value of its equity method investments were recoverable in all material respects. Collaborative Arrangements The Company analyzes its collaboration arrangements to assess whether such arrangements involve joint operating activities performed by parties that are both active participants in the activities and exposed to significant risks and rewards dependent on the commercial success of such activities and therefore within the scope of ASC Topic 808, Collaborative Arrangements (ASC 808). This assessment is performed throughout the life of the arrangement based on changes in the responsibilities of all parties in the arrangement. For collaboration arrangements within the scope of ASC 808 that contain multiple elements, the Company first determines which elements of the collaboration are deemed to be within the scope of ASC 808 and which elements of the collaboration are more reflective of a vendor-customer relationship and therefore within the scope of ASC 606. For elements of collaboration arrangements that are accounted for pursuant to ASC 808, an appropriate recognition method is determined and applied consistently, generally by analogy to ASC 606. Amounts that are owed to collaboration partners are recognized as an offset to collaboration revenue as such amounts are incurred by the collaboration partner. For those elements of the arrangement that are accounted for pursuant to ASC 606, the Company applies the five-step model described under ASC 606. 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, which is expected to be on December 31, 2021. 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. The Company does not anticipate the new standard will have an impact since the Company does not currently has leases. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which requires the Company to measure and recognize expected credit losses for financial assets held and not accounted for at fair value through net income. ASU 2016-13 is intended to replace the incurred loss impairment methodology in current US GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates to improve the quality of information available to financial statement users about expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. In April 2019, the FASB issued ASU No. 2019-04, Codification Improvements to Topic 326, Financial Instruments (“ASU 2019-04”). This amendment clarifies the guidance in ASU 2016-13. The guidance in ASU 2016-13 was further clarified by ASU No. 2019-11, Codification Improvements to Topic 326, Financial Instruments (“ASU 2019-11”) issued in November 2019. ASU 2019-11 provides transition relief such as permitting entities an accounting policy election regarding existing TDRs, among other things. In May 2019, the FASB issued ASU No. 2019-05, Financial Instruments-Credit Losses (Topic 326): Targeted Transition Relief (“ASU 2019-05”). The purpose of this amendment is to provide entities that have certain instruments within the scope of Subtopic 326-20, Financial Instruments-Credit Losses-Measured at Amortized Cost, with an option to irrevocably elect the fair value option in Subtopic 825-10, Financial Instruments-Overall, on an instrument-by-instrument basis. Election of this option is intended to increase comparability of financial statement information and reduce costs for certain entities to comply with ASU 2016-13. For public entities, ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years.

ASSET PURCHASE AND TITLE TRANSF

ASSET PURCHASE AND TITLE TRANSFER	9 Months Ended
	Sep. 30, 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 1.1 1,122,050 271,225 850,826 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 20 630,000 63,000 3,780 April 1, 2020 63,000 212,980 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 497 670,000 646,434 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. During the nine months ended September 30, 2021, the Company entered into a contract to sell three individual plots of land for total consideration of $ 128,000 12,000 108,000 36 0

LAND, BUILDING, NET AND CONSTRU

LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS	9 Months Ended
	Sep. 30, 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 September 30, 2021, and December 31, 2020: LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS Useful life September 30, 2021 December 31, 2020 Land – Emerald Grove $ 271,225 $ 271,225 Land held for sale – Oasis Park $ 646,434 $ 647,399 Construction in Process (Divino – Bajamar) $ 578,647 $ 353,000 Furniture & equipment 5 $ 2,682 $ - Building – Emerald Grove 20 1,040,720 943,175 Less: Accumulated depreciation (117,891 ) (82,581 ) Building, net $ 922,828 $ 860,594 Depreciation expense was $ 35,310 34,343 Additionally, in November and December 2019, $ 250,000 150,000 100,000 150,000 During the year ended December 31, 2020, the Company issued the 250,000 150,000 225,647 The balance of construction in process for Plaza Bajamar and Valle Divino totaled $ 578,647 353,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 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 5,000 101,424 231,656 130,232 The Company paid to the Company’s Chief Financial Officer salary for services directly related to continued operations in the amount of $ 1,600 92,308 101,424 170,085 70,261 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 $ 28,255 11,300 69,114 116,211 75,352 In May 2021, the Company executed an employment agreement with the Company’s new President. The base salary is in the amount of $ 120,000 500 52,615 52,615 50,000 66,000 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 10 June 25, 2020 2,500,000 132,461 97,858 0 48,190 29,727 10,999 37,400 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 8 March 31, 2022 475,200 417,000 124,444 20,000 Promissory notes to related party consisted of the following at September 30, 2021, and December 31, 2020: SCHEDULE OF RELATED PARTY TRANSACTIONS September 30, 2021 December 31, 2020 RAS Real Estate LLC, 18 December 2020 $ 357,389 $ 361,989 Lisa Landau, no maturity date, no coupon 25,077 - Six Twenty Management, 8 March 2022 471,594 - Total Notes Payable $ 854,061 $ 361,989 Less discounts - - Total Related Parties Notes Payable 854,061 361,989 Less current portion (854,061 ) (361,989 ) Total Related Parties Notes Payable - long term $ - $ -

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 6 – NOTES PAYABLE Promissory notes consisted of the following at September 30, 2021, and December 31, 2020: SCHEDULE OF NOTES PAYABLE September 30, 2021 December 31, 2020 Note payable, due August 2020 $ 24,785 $ 36,660 Note payable, 18 March 2020 1,500 1,500 Note payable, secured, 10 October 2021 - 975,000 Note payable, 15 December 2020 - 50,000 Note payable, 15 December 2020 - 50,000 Note payable, 15 December 2020 - 100,000 Note payable, 15 December 2020 - 100,000 Note payable, 15 December 2020 - 20,000 Note payable, 15 December 2020 - 25,000 Note payable, 13 December 2021 - 128,884 Note Payable, 12 June 2021 - 166,733 Note Payable, 15 March 2021 76,477 126,477 Note Payable, 12 February 2021 - 10,000 Note payable, 0 December 2020 - 142,100 Note payable, 12 February 2023 1,787,000 - Total Notes Payable $ 1,889,762 $ 1,932,300 Less discounts (63,387 ) (57,136 ) Total Notes Payable 1,826,375 1,875,164 Less current portion (102,762 ) (1,875,164 ) Total Notes Payable - long term $ 1,723,613 $ - Interest expense including amortization of the associated debt discount for the nine months ended September 30, 2021, and 2020 was $ 572,372 271,702 On January 21, 2021, the Company refinanced its existing first and second mortgage loans on the 80 1,787,000 12 17,870 February 1st, 2023 53,610 107,220 387,000 Convertible Notes Labrys Fund LP On February 25, 2021, the Company entered into a convertible promissory note pursuant to which it borrowed $ 500,000 25,500 50,000 12 February 25, 2022 85,000 131,000 250,000 1.00 135,000 124,444 111,110 13,334 435,556 388,885 46,671 0 Cash Call On February 10, 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 11,821 24,785

EQUITY METHOD INVESTMENT

EQUITY METHOD INVESTMENT	9 Months Ended
	Sep. 30, 2021
Equity Method Investments and Joint Ventures [Abstract]
EQUITY METHOD INVESTMENT	NOTE 7 – EQUITY METHOD INVESTMENT In May 2021, the Company acquired a 25 3,000,000 0.86 100,000 2,680,000 The investment has been accounted for under the equity method. It was determined that the Company does not have the power to direct the activities that most significantly impact RCV’s economic performance, and therefore, the Company is not the primary beneficiary of RCV and RCV has not been consolidated under the variable interest model. The investment was recorded at cost, which was determined to be $ 2,680,000 3,000,000 The following represents summarized financial information of RCV for the nine months ended September 30, 2021: SUMMARIZED FINANCIAL INFORMATION OF RCV Revenue $ 1,623,662 Gross margin $ 1,195,584 Income from continuing operations $ 93,954 Net income $ 98,238 Based on its 25 32,270 39,212 2,719,212

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8 – COMMITMENTS AND CONTINGENCIES Commitment to Purchase Land – Valle Divino. This is one land project consisting of 20 1,000,000 0.05 Land purchase- Plaza 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 $ 1,000,000 600,000 250,000 150,000 150,000 1,100,000 5,000 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 20 630,000 63,000 3,780 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 $ 63,000 149,980 25,900 31,618 During the nine months ended September 30, 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 plot of vacant land and associated improvements located at the Valle Divino property in Ensenada, Mexico for a total purchase price of $ 35,000 35,000 5,479 70,000 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	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 9 – STOCKHOLDERS’ EQUITY The Company’s equity at September 30, 2021 consisted of 75,000,000 2,000,000 0.001 31,364,327 23,230,654 28,000 1,000 On August 26, 2020, the Company’s shareholders of record approved the increase of the Company’s authorized common stock, par value $ 0.001 75,000,000 100,000,000 150,000,000 The Company has reserved a total of 3,000,000 2,700,000 1,000,000 1,700,000 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 1,200,000 Common Stock Issued for Services During the nine months ended September 31, 2021, the Company committed to issue 200,000 280,000 During the nine months ended September 30, 2021, the Company issued 50,000 66,000 During the nine months ended September 30, 2021, the Company issued an aggregate of 100,000 132,000 During the nine months ended September 30, 2021, the Company issued 45,946 61,108 Common Stock Issued for Cash On February 22, 2021, the Company received cash of $ 45,000 100,000 On May 7, 2021, the Company received cash of $ 20,000 40,000 Common Stock Issued from warrants and options exercise. During the nine months ended September 30, 2021, the Company issued 160,000 50,000 During the nine months ended September 30, 2021, the Company issued 1,000,000 50,000 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 50,000 20,000 11,890 8,110 On December 31, 2020, the Company received cash proceeds of $ 30,000 50,000 30,000 20,622 9,378 On April 22, 2021, the Company received cash proceeds of $ 35,000 70,000 35,000 29,521 5,479 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 10,000 On January 1, 2021, the Company issued an aggregate of 95,000 75,600 On January 1, 2021, the Company issued an aggregate of 23,000 8,970 On February 25, 2021, the Company issued 85,000 130,900 On July 1, 2021, the Company issued an aggregate of 35,000 12,605 All shares of common stock issued during the three and nine months ended September 30, 2021, were unregistered. Common Stock Issued for equity-method investment. On May 14, 2021, the Company issued 3,000,000 2,580,000 25 Common Stock issued following registered offering (July 2021 offering) On July 26, 2021, the Company entered into securities purchase agreements with certain institutional and accredited investors for the issuance and sale of 3,000,000 0.68 0.68 2,040,000 1,800,000 Preferred Stock On November 6, 2019, the Company authorized and issued 1,000 350,000 500,000 293,500 Warrants A summary of the Company’s warrant activity during the nine months ended September 30, 2021, is presented below: SCHEDULE OF WARRANTS ACTIVITY Weighted Weighted Contract Number of Warrants Average Exercise Price Term (Year) Outstanding at December 31, 2020 460,000 $ 0.38 0.70 Granted 3,180,000 0.69 5.33 Exercised (160,000 ) 0.31 0.25 Forfeited-Canceled (150,000 ) 0.33 - Outstanding at September 30, 2021 3,330,000 $ 0.68 5.11 Exercisable at September 30, 2021 3,300,000 During the nine months ended September 30, 2021, the Company issued 3,000,000 3,000,000 0.68 0.68 The placement agent was granted 180,000 0.85 The aggregate intrinsic value as of September 30, 2021, and December 31, 2020, was approximately $ 63,000 4,600 Options A summary of the Company’s option activity during the nine months ended September 30, 2021, is presented below: SCHEDULE OF OPTION ACTIVITY Weighted Weighted Contract Number of Options Average Exercise Price Term (Year) Outstanding at December 31, 2020 2,900,000 $ 0.43 3.35 Granted 1,000,000 0.05 1.00 Exercised (1,000,000 ) (0.05 ) ( 1.00 ) Forfeited-Canceled - - - Outstanding at September 30, 2021 2,900,000 $ 0.43 2.60 Exercisable at September 30, 2021 1,568,750 Options outstanding as of September 30, 2021, and December 31, 2020, had aggregate intrinsic value of $ 889,000 158,000 0.35 0.3

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – 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: Subsequent to September 30, 2021, the Company issued 1,300,000 0.50 700,000 Subsequent to September 30, 2021, the Company issued 100,000 Subsequent to September 30, 2021, the Company issued 100,000 Subsequent to September 30, 2021, the Board of Directors approved an amendment to the Company’s articles of incorporation to effect a reverse stock split of all of its outstanding shares of common stock in a ratio of not less than 1 for 2 and not more than 1 for 12 by April 30, 2022. Subsequent to September 30, 2021, the Board of Directors approved an amendment to the Company’s articles of incorporation to increase the number of shares of authorized common stock from 75,000,000 150,000,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 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
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 buildings. ■ Assumptions used in valuing equity instruments. ■ Deferred income taxes and related valuation allowances. ■ Going concern. ■ Assessment of long-lived asset for impairment. ■ Significant influence or control over the Company’s investee.
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 no
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 receivable, note receivable, prepaid, accounts payable, accrued liabilities, contract liability, deposits, related party and third-party notes payables approximate fair value due to their relatively short maturities. Equity-method investment is recorded at cost, which approximates its fair value since the consideration transferred includes cash and a non-monetary transaction, in the form of the Company’s common stock, which was valued based on a combination of a market and asset approach.
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
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 plots including delivering title to the property being acquired from ILA; ● determination of the transaction price; ● allocation of the transaction price to the plots 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 plots 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 plot 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. Currently, upon execution of each contract, the Company has not developed sufficient controls and procedures to provide reasonable assurance that collection of the consideration, which the Company is entitled to, is probable. As such, the Company has not yet recognized any revenue from the seller’s financed contracts for deed in the three months ended September 30, 2021. The Company currently retains title of the underlying asset under each contract until the customer pays the consideration in full. Management is currently evaluating the retention of title as merely a protective right, which would potentially not disallow revenue recognition for the full consideration to which the Company is entitled. 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 expect 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 $ 1,276,200 431,682
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: SCHEDULE OF POTENTIALLY DILUTIVE SHARES For the nine months ended September 30, 2021 For the nine months ended September 30, 2020 Options 2,900,000 1,200,000 Warrants 3,330,000 340,000 Total potentially dilutive shares 6,230,000 1,540,000
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 September 30, 2021.
Investments – Equity Method	Investments – Equity Method The Company accounts for equity method investments at cost, adjusted for the Company’s share of the investee’s earnings or losses, which are reflected in the consolidated statements of operations. The Company periodically reviews the investments for other than temporary declines in fair value below cost and more frequently when events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. As of September 30, 2021, Management believes the carrying value of its equity method investments were recoverable in all material respects.
Collaborative Arrangements	Collaborative Arrangements The Company analyzes its collaboration arrangements to assess whether such arrangements involve joint operating activities performed by parties that are both active participants in the activities and exposed to significant risks and rewards dependent on the commercial success of such activities and therefore within the scope of ASC Topic 808, Collaborative Arrangements (ASC 808). This assessment is performed throughout the life of the arrangement based on changes in the responsibilities of all parties in the arrangement. For collaboration arrangements within the scope of ASC 808 that contain multiple elements, the Company first determines which elements of the collaboration are deemed to be within the scope of ASC 808 and which elements of the collaboration are more reflective of a vendor-customer relationship and therefore within the scope of ASC 606. For elements of collaboration arrangements that are accounted for pursuant to ASC 808, an appropriate recognition method is determined and applied consistently, generally by analogy to ASC 606. Amounts that are owed to collaboration partners are recognized as an offset to collaboration revenue as such amounts are incurred by the collaboration partner. For those elements of the arrangement that are accounted for pursuant to ASC 606, the Company applies the five-step model described under ASC 606.
Recent Accounting Pronouncements	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, which is expected to be on December 31, 2021. 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. The Company does not anticipate the new standard will have an impact since the Company does not currently has leases. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which requires the Company to measure and recognize expected credit losses for financial assets held and not accounted for at fair value through net income. ASU 2016-13 is intended to replace the incurred loss impairment methodology in current US GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates to improve the quality of information available to financial statement users about expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. In April 2019, the FASB issued ASU No. 2019-04, Codification Improvements to Topic 326, Financial Instruments (“ASU 2019-04”). This amendment clarifies the guidance in ASU 2016-13. The guidance in ASU 2016-13 was further clarified by ASU No. 2019-11, Codification Improvements to Topic 326, Financial Instruments (“ASU 2019-11”) issued in November 2019. ASU 2019-11 provides transition relief such as permitting entities an accounting policy election regarding existing TDRs, among other things. In May 2019, the FASB issued ASU No. 2019-05, Financial Instruments-Credit Losses (Topic 326): Targeted Transition Relief (“ASU 2019-05”). The purpose of this amendment is to provide entities that have certain instruments within the scope of Subtopic 326-20, Financial Instruments-Credit Losses-Measured at Amortized Cost, with an option to irrevocably elect the fair value option in Subtopic 825-10, Financial Instruments-Overall, on an instrument-by-instrument basis. Election of this option is intended to increase comparability of financial statement information and reduce costs for certain entities to comply with ASU 2016-13. For public entities, ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 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: SCHEDULE OF POTENTIALLY DILUTIVE SHARES For the nine months ended September 30, 2021 For the nine months ended September 30, 2020 Options 2,900,000 1,200,000 Warrants 3,330,000 340,000 Total potentially dilutive shares 6,230,000 1,540,000

LAND, BUILDING, NET AND CONST_2

LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS (Tables)	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS	Land and buildings, net as of September 30, 2021, and December 31, 2020: LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS Useful life September 30, 2021 December 31, 2020 Land – Emerald Grove $ 271,225 $ 271,225 Land held for sale – Oasis Park $ 646,434 $ 647,399 Construction in Process (Divino – Bajamar) $ 578,647 $ 353,000 Furniture & equipment 5 $ 2,682 $ - Building – Emerald Grove 20 1,040,720 943,175 Less: Accumulated depreciation (117,891 ) (82,581 ) Building, net $ 922,828 $ 860,594

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
SCHEDULE OF RELATED PARTY TRANSACTIONS	Promissory notes to related party consisted of the following at September 30, 2021, and December 31, 2020: SCHEDULE OF RELATED PARTY TRANSACTIONS September 30, 2021 December 31, 2020 RAS Real Estate LLC, 18 December 2020 $ 357,389 $ 361,989 Lisa Landau, no maturity date, no coupon 25,077 - Six Twenty Management, 8 March 2022 471,594 - Total Notes Payable $ 854,061 $ 361,989 Less discounts - - Total Related Parties Notes Payable 854,061 361,989 Less current portion (854,061 ) (361,989 ) Total Related Parties Notes Payable - long term $ - $ -

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE	Promissory notes consisted of the following at September 30, 2021, and December 31, 2020: SCHEDULE OF NOTES PAYABLE September 30, 2021 December 31, 2020 Note payable, due August 2020 $ 24,785 $ 36,660 Note payable, 18 March 2020 1,500 1,500 Note payable, secured, 10 October 2021 - 975,000 Note payable, 15 December 2020 - 50,000 Note payable, 15 December 2020 - 50,000 Note payable, 15 December 2020 - 100,000 Note payable, 15 December 2020 - 100,000 Note payable, 15 December 2020 - 20,000 Note payable, 15 December 2020 - 25,000 Note payable, 13 December 2021 - 128,884 Note Payable, 12 June 2021 - 166,733 Note Payable, 15 March 2021 76,477 126,477 Note Payable, 12 February 2021 - 10,000 Note payable, 0 December 2020 - 142,100 Note payable, 12 February 2023 1,787,000 - Total Notes Payable $ 1,889,762 $ 1,932,300 Less discounts (63,387 ) (57,136 ) Total Notes Payable 1,826,375 1,875,164 Less current portion (102,762 ) (1,875,164 ) Total Notes Payable - long term $ 1,723,613 $ -

EQUITY METHOD INVESTMENT (Table

EQUITY METHOD INVESTMENT (Tables)	9 Months Ended
	Sep. 30, 2021
Equity Method Investments and Joint Ventures [Abstract]
SUMMARIZED FINANCIAL INFORMATION OF RCV	The following represents summarized financial information of RCV for the nine months ended September 30, 2021: SUMMARIZED FINANCIAL INFORMATION OF RCV Revenue $ 1,623,662 Gross margin $ 1,195,584 Income from continuing operations $ 93,954 Net income $ 98,238

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
SCHEDULE OF WARRANTS ACTIVITY	A summary of the Company’s warrant activity during the nine months ended September 30, 2021, is presented below: SCHEDULE OF WARRANTS ACTIVITY Weighted Weighted Contract Number of Warrants Average Exercise Price Term (Year) Outstanding at December 31, 2020 460,000 $ 0.38 0.70 Granted 3,180,000 0.69 5.33 Exercised (160,000 ) 0.31 0.25 Forfeited-Canceled (150,000 ) 0.33 - Outstanding at September 30, 2021 3,330,000 $ 0.68 5.11 Exercisable at September 30, 2021 3,300,000
SCHEDULE OF OPTION ACTIVITY	A summary of the Company’s option activity during the nine months ended September 30, 2021, is presented below: SCHEDULE OF OPTION ACTIVITY Weighted Weighted Contract Number of Options Average Exercise Price Term (Year) Outstanding at December 31, 2020 2,900,000 $ 0.43 3.35 Granted 1,000,000 0.05 1.00 Exercised (1,000,000 ) (0.05 ) ( 1.00 ) Forfeited-Canceled - - - Outstanding at September 30, 2021 2,900,000 $ 0.43 2.60 Exercisable at September 30, 2021 1,568,750

NATURE OF OPERATIONS AND GOIN_2

NATURE OF OPERATIONS AND GOING CONCERN (Details Narrative)

Jun. 26, 2021shares

May 07, 2021shares

Mar. 29, 2021USD ($)a

Feb. 22, 2021shares

Mar. 18, 2019USD ($)a

Jun. 30, 2021shares

Sep. 30, 2021USD ($)$ / sharesshares

Sep. 30, 2020USD ($)

Jul. 26, 2021$ / shares

Dec. 31, 2020USD ($)$ / sharesshares

Aug. 26, 2020$ / shares

Oct. 31, 2019a

Jun. 18, 2019USD ($)$ / sharesshares

Jun. 30, 2011a

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common Stock, Shares, Issued | shares

31,364,327

23,230,654

7,500,000

Common Stock, Value, Issued

$ 31,365

$ 23,231

$ 750,000

Common Stock, Par or Stated Value Per Share | $ / shares

$ 0.001

$ 0.68

$ 0.001

$ 0.001

$ 0.10

Common stock issued for cash, shares | shares

3,000,000

Repayments of promissory notes

$ 763,812

Operating expenses

300,000

Working capital deficit

1,400,000

Net loss

3,600,000

Accumulated deficit

13,249,126

$ 9,641,756

Net cash used in operating activities

700,000

Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common stock issued for cash, shares | shares

40,000

100,000

140,000

Hemet, California [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Area of land acquired | a

80

Payment for land acquired

$ 1,100,000

Rosarito Beach, Baja California, Mexico [Member] | Letter of Intent [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Area of land acquired | a

32

Payment for land acquired

$ 6,000,000

Sales average

$ 50,000

Robert Valdes [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Area of land acquired | a

1

497

Baja California [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Area of land acquired | a

20

Accredited Investors [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Proceeds from Issuance of Common Stock

$ 1,700,000

Accredited Investors [Member] | Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common stock issued for cash, shares | shares

3,000,000

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE SHARES (Details) - shares	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	6,230,000	1,540,000
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	2,900,000	1,200,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	3,330,000	340,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Cash Equivalents, at Carrying Value	$ 0		$ 0
Advertising costs	$ 1,276,200	$ 431,682
Building [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful life	20 years
ILA Fund I, LLC [Member]
Property, Plant and Equipment [Line Items]
Equity interest percentage	100.00%

ASSET PURCHASE AND TITLE TRAN_2

ASSET PURCHASE AND TITLE TRANSFER (Details Narrative)	Jul. 30, 2018USD ($)a	Sep. 30, 2021USD ($)	Sep. 30, 2021USD ($)	Jun. 30, 2021USD ($)	Sep. 30, 2019a	Jun. 18, 2019USD ($)a
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Consideration and acquisition cost assets		$ 1,122,050	$ 1,122,050
Asset held for sales		646,434	646,434
Baja Residents Club (BRC) [Member] | Robert Valdes [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Area of land acquired | a						497
Asset held for sales						$ 670,000
Emerald Grove Property [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Total purchase price		212,980
Land [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Consideration and acquisition cost assets				$ 271,225
Building [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Consideration and acquisition cost assets				$ 850,826
Integra Green Agreement [Member] | Emerald Grove Property [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Area of land acquired | a					20
Total purchase price		630,000
Balance payable upon execution in a balloon payment		63,000
Accounts Payable, Interest-bearing		$ 3,780	3,780
Derivative, Maturity Date		Apr. 1, 2020
Payments for repurchase of deposits		$ 63,000
Jason Sunstein [Member] | Residential Purchase Agreement (RPA) [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Area of land acquired | a	80
Payment for land acquired	$ 1,100,000
ILA [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Total consideration			128,000
Amount collected			12,000
Due from Affiliates		$ 108,000	$ 108,000
Number of installments			36
Debt Instrument, Interest Rate, Effective Percentage		0.00%	0.00%

LAND, BUILDING, NET AND CONST_3

LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Less: Accumulated depreciation	$ (117,891)	$ (82,581)
Buildings, net	922,828	860,594
Land Emerald Grove [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	271,225	271,225
Land Held For Sale Oasis Park [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	646,434	647,399
Construction In Process Divino Bajamar [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	578,647	353,000
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	$ 2,682
Useful life of asset	5 years
Buildings - Emerald Grove [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	$ 1,040,720	$ 943,175
Useful life of asset	20 years

LAND, BUILDING, NET AND CONST_4

LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS (Details Narrative) - USD ($)	2 Months Ended	9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Depreciation expenses		$ 35,310	$ 34,343
Two Model Villas [Member]
Property, Plant and Equipment [Line Items]
Payments for construction in process		225,647
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		$ 578,647		$ 353,000
Roberto Valdes [Member]
Property, Plant and Equipment [Line Items]
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

SCHEDULE OF RELATED PARTY TRANS

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details) (Parenthetical)	9 Months Ended
	Sep. 30, 2021
RAS Real Estate LLC [Member]
Debt, interest rate	18.00%
Debt instrument maturity	December 2020
Six Twenty Management [Member]
Debt, interest rate	8.00%
Debt instrument maturity	March 2022

SCHEDULE OF RELATED PARTY TRA_2

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Total Notes Payable	$ 1,826,375	$ 1,875,164
Less discounts	63,387	57,136
Promissory Notes [Member]
Short-term Debt [Line Items]
Total Notes Payable	854,061	361,989
Less discounts
Total Related Parties Notes Payable	854,061	361,989
Less current portion	(854,061)	(361,989)
Total Related Parties Notes Payable - long term
Promissory Notes [Member] | RAS Real Estate LLC [Member]
Short-term Debt [Line Items]
Total Notes Payable	357,389	361,989
Promissory Notes [Member] | Lisa Landau [Member]
Short-term Debt [Line Items]
Total Notes Payable	25,077
Promissory Notes [Member] | Six Twenty Management [Member]
Short-term Debt [Line Items]
Total Notes Payable	$ 471,594

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jun. 26, 2021	May 07, 2021	Mar. 31, 2021	Feb. 22, 2021	Oct. 25, 2019	May 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Sep. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Related Party Transaction [Line Items]
Number of shares granted											1,000,000
Number of shares issued during period, shares	3,000,000
Number of common stock issued for services										$ 236,748
Debt, amortized discount							$ 63,387				$ 63,387		$ 57,136
Interest expense							226,379		$ 77,577		572,372	$ 271,702
Interest paid											37,400
Proceeds from debt											763,812
Repayments of debt											$ 510,661	76,000
Common Stock [Member]
Related Party Transaction [Line Items]
Number of shares secured for debt											29,727
Number of shares issued during period, shares		40,000		100,000				140,000
Number of common stock issued for services										$ 50
Payment for accrued interest											$ 10,999
Promissory Note [Member] | Six Twenty Capital Management LLC [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount			$ 288,611
Debt, interest rate			8.00%
Debt, maturity date			Mar. 31, 2022
Proceeds from debt											475,200
Repayments of debt											417,000
Related party expenses											124,444
Interest expense											20,000
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Accrued compensation costs							231,656				231,656		130,232
Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Accrued compensation costs							170,085				170,085		70,261
Former Secretary [Member]
Related Party Transaction [Line Items]
Accrued compensation costs							116,211				116,211		$ 75,352
Lisa Landau [Member] | RAS, LLC [Member] | Promissory Note [Member]
Related Party Transaction [Line Items]
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											48,190
Employment Agreement [Member] | Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Consulting fees											0	5,000
Accrued compensation costs							101,424				101,424
Employment Agreement [Member] | Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Consulting fees											1,600	92,308
Accrued compensation costs							101,424				101,424
Employment Agreement [Member] | President [Member]
Related Party Transaction [Line Items]
Base salary						$ 120,000
Stipend amount						$ 500
Accrued compensation costs											$ 52,615
Number of shares granted											50,000
Fair value incentive bonus											$ 66,000
Employment Agreement [Member] | Former Secretary [Member]
Related Party Transaction [Line Items]
Consulting fees											28,255	$ 11,300
Accrued compensation costs							69,114				69,114
Employment Agreement [Member] | President [Member]
Related Party Transaction [Line Items]
Accrued compensation costs							$ 52,615				$ 52,615

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) (Parenthetical)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Notes Payable One [Member]
Short-term Debt [Line Items]
Debt instrument maturity date	August 2020	August 2020
Notes Payable Two [Member]
Short-term Debt [Line Items]
Debt instrument maturity date	March 2020	March 2020
Debt, interest rate	18.00%	18.00%
Notes Payable Three [Member]
Short-term Debt [Line Items]
Debt instrument maturity date	October 2021	October 2021
Debt, interest rate	10.00%	10.00%
Notes Payable Five [Member]
Short-term Debt [Line Items]
Debt instrument maturity date	December 2020	December 2020
Debt, interest rate	15.00%	15.00%
Notes Payable Six [Member]
Short-term Debt [Line Items]
Debt instrument maturity date	December 2020	December 2020
Debt, interest rate	15.00%	15.00%
Notes Payable Seven [Member]
Short-term Debt [Line Items]
Debt instrument maturity date	December 2020	December 2020
Debt, interest rate	15.00%	15.00%
Notes Payable Eight [Member]
Short-term Debt [Line Items]
Debt instrument maturity date	December 2020	December 2020
Debt, interest rate	15.00%	15.00%
Notes Payable Nine [Member]
Short-term Debt [Line Items]
Debt instrument maturity date	December 2020	December 2020
Debt, interest rate	15.00%	15.00%
Notes Payable Ten [Member]
Short-term Debt [Line Items]
Debt instrument maturity date	December 2021	December 2021
Debt, interest rate	13.00%	13.00%
Notes Payable Eleven [Member]
Short-term Debt [Line Items]
Debt instrument maturity date	June 2021	June 2021
Debt, interest rate	12.00%	12.00%
Notes Payable Twelve [Member]
Short-term Debt [Line Items]
Debt instrument maturity date	March 2021	March 2021
Debt, interest rate	15.00%	15.00%
Notes Payable Thirteen [Member]
Short-term Debt [Line Items]
Debt instrument maturity date	February 2021	February 2021
Debt, interest rate	12.00%	12.00%
Notes Payable Fourteen [Member]
Short-term Debt [Line Items]
Debt instrument maturity date	December 2020	December 2020
Debt, interest rate	0.00%	0.00%
Notes Payable Fifteen [Member]
Short-term Debt [Line Items]
Debt instrument maturity date	February 2023	February 2023
Debt, interest rate	12.00%	12.00%

SCHEDULE OF NOTES PAYABLE (De_2

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Total Notes Payable	$ 1,889,762		$ 1,932,300
Less discounts	(63,387)		(57,136)
Total Notes Payable, net of discount	1,826,375		1,875,164
Less current portion	(102,762)		(1,875,164)
Total Notes Payable - long term	1,723,613
Notes Payable One [Member]
Short-term Debt [Line Items]
Total Notes Payable	24,785		36,660
Notes Payable Two [Member]
Short-term Debt [Line Items]
Total Notes Payable	1,500		1,500
Notes Payable Three [Member]
Short-term Debt [Line Items]
Total Notes Payable			975,000
Notes Payable Four [Member]
Short-term Debt [Line Items]
Total Notes Payable			50,000
Notes Payable Five [Member]
Short-term Debt [Line Items]
Total Notes Payable			50,000
Notes Payable Six [Member]
Short-term Debt [Line Items]
Total Notes Payable			100,000
Notes Payable Seven [Member]
Short-term Debt [Line Items]
Total Notes Payable			100,000
Notes Payable Eight [Member]
Short-term Debt [Line Items]
Total Notes Payable			20,000
Notes Payable Nine [Member]
Short-term Debt [Line Items]
Total Notes Payable			25,000
Notes Payable Ten [Member]
Short-term Debt [Line Items]
Total Notes Payable			128,884
Notes Payable Eleven [Member]
Short-term Debt [Line Items]
Total Notes Payable			166,733
Notes Payable Twelve [Member]
Short-term Debt [Line Items]
Total Notes Payable		$ 76,477	126,477
Notes Payable Thirteen [Member]
Short-term Debt [Line Items]
Total Notes Payable			10,000
Notes Payable Fourteen [Member]
Short-term Debt [Line Items]
Total Notes Payable			142,100
Convertible Note Payable [Member]
Short-term Debt [Line Items]
Total Notes Payable	$ 1,787,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative)	Jun. 26, 2021shares	Feb. 25, 2021USD ($)$ / sharesshares	Feb. 20, 2021USD ($)	Jan. 21, 2021USD ($)a	Jun. 30, 2021USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Short-term Debt [Line Items]
Amortized debt discount						$ 284,616	$ 106,161
Periodic payment			$ 3,940
Debt discount						63,387			$ 57,136
Prepaid and other current assets						175,207			$ 225,199
Stock issued during the period, shares | shares	3,000,000
Stock issued during the period					$ 20,000	300,000
Cash proceeds from convertible notes						288,874	257,641
Repayments of Notes Payable						982,086	21,554
Cash paid						11,821
Cash call balance settlement amount						24,785
Notes Payable [Member]
Short-term Debt [Line Items]
Amortized debt discount						572,372	$ 271,702
Area of land | a				80
Debt instrument, face amount				$ 1,787,000
Debt, interest rate				12.00%
Periodic payment				$ 17,870
Debt maturity date				February 1st, 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]
Short-term Debt [Line Items]
Debt instrument, face amount		$ 500,000				0
Debt, interest rate		12.00%
Debt maturity date		February 25, 2022
Debt discount		$ 50,000
Debt of issuance cost		$ 25,500
Stock issued during the period, shares | shares		250,000
Cash proceeds from convertible notes		$ 135,000
Repayments of Notes Payable						388,885
Accrued interest						46,671
Convertible Promissory Note [Member] | Labrys Fund LP [Member] | Six Twenty Capital Management LLC [Member]
Short-term Debt [Line Items]
Repayments of Notes Payable						111,110
Accrued interest						13,334
Convertible Promissory Note [Member] | Labrys Fund LP [Member] | Note Holder [Member]
Short-term Debt [Line Items]
Stock issued during the period, shares | shares		85,000
Stock issued during the period		$ 131,000
Debt instrument, conversion price | $ / shares		$ 1
Promissory Note [Member] | Six Twenty Capital Management LLC [Member]
Short-term Debt [Line Items]
Debt instrument, face amount								$ 288,611
Debt, interest rate								8.00%
Related party expenses						124,444
Promissory Note [Member] | Labrys Fund LP [Member]
Short-term Debt [Line Items]
Related party expenses						435,556
Promissory Note [Member] | Labrys Fund LP [Member] | Six Twenty Capital Management LLC [Member]
Short-term Debt [Line Items]
Related party expenses						$ 124,444

SUMMARIZED FINANCIAL INFORMATIO

SUMMARIZED FINANCIAL INFORMATION OF RCV (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenue	$ 8,340			$ 14,076			$ 25,899	$ 39,908
Gross margin	8,340			14,076			25,899	39,908
Net loss	$ (642,057)	$ (1,974,830)	$ (990,483)	$ (678,970)	$ (463,527)	$ (846,133)	(3,607,370)	$ (1,988,630)
Rancho Costa Verde Development LLC [Member]
Revenue							1,623,662
Gross margin							1,195,584
Loss from continuing operations							93,954
Net loss							$ 98,238

EQUITY METHOD INVESTMENT (Detai

EQUITY METHOD INVESTMENT (Details Narrative) - USD ($)	Jun. 26, 2021	May 14, 2021	May 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Common stock issued for cash, shares	3,000,000
Income (Loss) from Equity Method Investments				$ 32,270		$ 39,212
Rancho Costa Verde Development LLC [Member]
Equity Method Investment, Ownership Percentage		25.00%	25.00%	25.00%		25.00%
Common stock issued for cash, shares		3,000,000	3,000,000			3,000,000
Share price			$ 0.86
Purchase of shares			$ 100,000
Consideration for investment		$ 2,580,000	$ 2,680,000			$ 2,680,000
Income (Loss) from Equity Method Investments				$ 32,270		39,212
Equity Method Investments				$ 2,719,212		$ 2,719,212

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Apr. 22, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 08, 2020USD ($)	Sep. 30, 2019USD ($)a	Sep. 30, 2021USD ($)a$ / sharesshares	Sep. 30, 2020USD ($)	Sep. 25, 2019USD ($)
Property, Plant and Equipment [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted | shares					3,180,000
Deposit for unit reservation					$ 5,000
Contract liability		$ 111,684			119,163
Third-Party Investor [Member]
Property, Plant and Equipment [Line Items]
Proceeds from issuance of common stock	$ 35,000	$ 30,000			35,000
Third-Party Investor [Member]
Property, Plant and Equipment [Line Items]
Purchase price of land					35,000
Common Stock [Member] | Third-Party Investor [Member]
Property, Plant and Equipment [Line Items]
Proceeds from issuance of common stock			$ 20,000
Land Purchase Agreement [Member]
Property, Plant and Equipment [Line Items]
Purchase price of land							$ 1,000,000
Initial construction budget of land							150,000
Appraisal value of land							1,100,000
Land Purchase Agreement [Member] | Promissory Note [Member]
Property, Plant and Equipment [Line Items]
Purchase price of land							150,000
Land Purchase Agreement [Member] | Preferred Stock [Member]
Property, Plant and Equipment [Line Items]
Purchase price of land							600,000
Land Purchase Agreement [Member] | Common Stock [Member]
Property, Plant and Equipment [Line Items]
Purchase price of land							$ 250,000
Contract For Deed Agreement [Member]
Property, Plant and Equipment [Line Items]
Debt instrument, principal payment					149,980
Lease income					$ 25,900	$ 31,618
Contract For Deed Agreement [Member] | IntegraGreen [Member]
Property, Plant and Equipment [Line Items]
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
Valle Divino [Member]
Property, Plant and Equipment [Line Items]
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. During the nine months ended September 30, 2021, the Company entered into two (2) contracts for deed agreements to sell two (2) plots of land.
Area of land acquired | a					20
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted | shares					1,000,000
Stock options strike price | $ / shares					$ 0.05
Land [Member] | Third-Party Investor [Member]
Property, Plant and Equipment [Line Items]
Proceeds from issuance of common stock					$ 5,479
Stock issued during the period part of a transaction to acquire assets | shares					70,000

SCHEDULE OF WARRANTS ACTIVITY (

SCHEDULE OF WARRANTS ACTIVITY (Details)	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Equity [Abstract]
Number of Warrants, Outstanding Beginning	460,000
Weighted Average Exercise Price Outstanding Beginning | $ / shares	$ 0.38
Weighted Average Remaining Contract Term (Year), Warrants Outstanding, Beginning	8 months 12 days
Number of Warrants, Granted	3,180,000
Weighted Average Exercise Price Warrants Granted | $ / shares	$ 0.69
Weighted Average Remaining Contract Term (Year), Warrants Outstanding, Granted	5 years 3 months 29 days
Number of Warrants, Exercised	(160,000)
Weighted Average Exercise Price Warrants Exercised | $ / shares	$ 0.31
Weighted Average Remaining Contract Term (Year), Warrants Outstanding, Exercised	3 months
Number of Warrants, Forfeited-Canceled	(150,000)
Weighted Average Exercise Price Forfeited-Canceled | $ / shares	$ 0.33
Number of Warrants, Outstanding Ending	3,330,000
Weighted Average Exercise Price Outstanding Ending | $ / shares	$ 0.68
Weighted Average Remaining Contract Term (Year), Warrants outstanding, Ending	5 years 1 month 9 days
Number of Warrants, Exercisable Ending	3,300,000

SCHEDULE OF OPTION ACTIVITY (De

SCHEDULE OF OPTION ACTIVITY (Details)	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Equity [Abstract]
Number of Options, Outstanding Beginning	2,900,000
Weighted Average Exercise Price Outstanding Beginning | $ / shares	$ 0.43
Weighted Average Remaining Contract Term (Year), Outstanding	3 years 4 months 6 days
Number of Options, Granted	1,000,000
Weighted Average Exercise Price Warrants Granted | $ / shares	$ 0.05
Weighted Average Remaining Contract Term (Year), Granted	1 year
Number of Options, Exercised	(1,000,000)
Weighted Average Exercise Price Warrants Exercised | $ / shares	$ (0.05)
Weighted Average Remaining Contract Term (Year), Exercised	1 year
Number of Options, Forfeit/Canceled
Weighted Average Exercise Price Forfeit/Canceled | $ / shares
Number of Options, Outstanding Ending	2,900,000
Weighted Average Exercise Price Outstanding Ending | $ / shares	$ 0.43
Weighted Average Remaining Contract Term (Year), Outstanding at September 30, 2021	2 years 7 months 6 days
Number of Options, Exercisable Ending	1,568,750

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Jul. 26, 2021	Jun. 26, 2021	May 14, 2021	May 07, 2021	Apr. 22, 2021	Feb. 25, 2021	Feb. 22, 2021	Jan. 02, 2021	Dec. 31, 2020	Dec. 08, 2020	Nov. 06, 2019	May 31, 2021	Jun. 30, 2021	Mar. 31, 2020	Sep. 30, 2021	Jul. 02, 2021	Aug. 26, 2020	Jun. 18, 2019	Feb. 11, 2019
Class of Stock [Line Items]
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	$ 0.68								$ 0.001						$ 0.001		$ 0.001	$ 0.10
Preferred stock par value									$ 0.001						$ 0.001
Common stock, shares issued									23,230,654						31,364,327			7,500,000
Common stock, shares outstanding									23,230,654						31,364,327
Common stock, capital shares reserved for future issuance																	100,000,000
Common stock value issued									$ 23,231						$ 31,365			$ 750,000
Number of stock options exercised													$ 100,000
Number of common stock issued for services, value														$ 236,748
Number of shares issued for services															1,000,000
Number of common stock shares issued, value													20,000		$ 300,000
Common stock issued for cash, shares		3,000,000
Number of shares issued for option exercise															1,000,000
Temporary equity									293,500				293,500		$ 293,500
Warrants convertible number of shares															180,000
Warrants convertible exercise price per share															$ 0.85
Aggregate intrinsic value, warrants									4,600						$ 63,000
Aggregate intrinsic value, option									$ 158,000						$ 889,000
Remaining weighted average vesting periods															4 months 6 days
Rancho Costa Verde Development LLC [Member]
Class of Stock [Line Items]
Common stock issued for cash, shares			3,000,000									3,000,000			3,000,000
Consideration for investment			$ 2,580,000									$ 2,680,000			$ 2,680,000
Equity Method Investment, Ownership Percentage			25.00%									25.00%			25.00%
Share-based Payment Arrangement, Option [Member]
Class of Stock [Line Items]
Number of stock options exercised															$ 50,000
Number of shares issued for option exercise															1,000,000
Third-Party Investor [Member]
Class of Stock [Line Items]
Common stock issued for cash, shares					70,000				50,000
Proceeds from issuance of common stock					$ 35,000				$ 30,000						$ 35,000
Total value of consideration issued					35,000				30,000
Fair value of shares					29,521				20,622
Plot of land amount					$ 5,479				$ 9,378
Cleanspark Inc [Member]
Class of Stock [Line Items]
Number of shares of common stock issued, shares											350,000
Cash proceeds from the issuance of common shares											$ 500,000
Employment Agreement [Member] | President [Member]
Class of Stock [Line Items]
Number of shares issued for services															50,000
Number of shares issued for services, value															$ 66,000
Consulting and Real Estate Sales Agreements [Member] | Two Consultants [Member]
Class of Stock [Line Items]
Number of shares issued for services															100,000
Number of shares issued for services, value															$ 132,000
Advisory Agreement [Member] | Broker Dealer [Member]
Class of Stock [Line Items]
Number of shares issued for services															45,946
Number of shares issued for services, value															$ 61,108
Common Stock [Member]
Class of Stock [Line Items]
Number of stock options exercised													1,160
Number of common stock shares issued for services														50,000
Number of common stock issued for services, value														$ 50
Number of common stock shares issued, value				$ 20,000			$ 45,000						$ 140
Common stock issued for cash, shares				40,000			100,000						140,000
Number of shares issued for option exercise													1,160,000
Common stock strike price	$ 0.68
Common stock issued financing gross proceeds	$ 2,040,000
Common stock issued financing net proceeds	$ 1,800,000
Warrants convertible exercise price per share															$ 0.68
Common Stock [Member] | Third-Party Investor [Member]
Class of Stock [Line Items]
Common stock issued for cash, shares										50,000
Proceeds from issuance of common stock										$ 20,000
Total value of consideration issued										20,000
Fair value of shares										11,890
Plot of land amount										$ 8,110
Common Stock [Member] | Consulting Agreement [Member]
Class of Stock [Line Items]
Number of common stock shares issued for services															200,000
Number of common stock issued for services, value															$ 280,000
Warrant [Member]
Class of Stock [Line Items]
Common stock, shares issued															3,000,000
Number of common stock shares issued, value															$ 50,000
Common stock issued for cash, shares															160,000
Warrants convertible number of shares															3,000,000
Warrants convertible exercise price per share															$ 0.68
Common Stock Issued for Debt Settlement [Member] | Promissory Note [Member]
Class of Stock [Line Items]
Common stock issued for cash, shares								95,000
Fair value of shares								$ 75,600
Common Stock Issued for Debt Settlement [Member] | Promissory Note One [Member]
Class of Stock [Line Items]
Common stock issued for cash, shares								23,000								35,000
Fair value of shares								$ 8,970								$ 12,605
Common Stock Issued for Debt Settlement [Member] | Senior Secured Self-Amortization Convertible Note [Member]
Class of Stock [Line Items]
Common stock issued for cash, shares						85,000
Fair value of shares						$ 130,900
Two Thousand Twenty Equity Incentive Plan [Member]
Class of Stock [Line Items]
Common stock shares authorized															3,000,000
Common stock, shares issued									1,700,000						1,700,000
Common stock, shares outstanding									1,700,000						1,700,000
Common stock value issued															$ 2,700,000
Number of stock options exercised															$ 1,000,000
2019 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Share based compensation available for grant															1,200,000				3,000,000
Maximum [Member]
Class of Stock [Line Items]
Common stock shares authorized															150,000,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued									28,000						28,000
Preferred stock, shares outstanding									28,000						28,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
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]
Class of Stock [Line Items]
Common stock issued for cash, shares									23,000
Fair value of shares									$ 10,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jun. 26, 2021	Nov. 15, 2021	Sep. 30, 2021	Dec. 31, 2020	Aug. 26, 2020	Jun. 18, 2019
Subsequent Event [Line Items]
Common stock issued for cash, shares	3,000,000
Common stock, shares issued			31,364,327	23,230,654		7,500,000
Common stock shares authorized			75,000,000	75,000,000	75,000,000
Maximum [Member]
Subsequent Event [Line Items]
Common stock shares authorized			150,000,000
Subsequent Event [Member] | Minimum [Member]
Subsequent Event [Line Items]
Common stock shares authorized		75,000,000
Subsequent Event [Member] | Maximum [Member]
Subsequent Event [Line Items]
Common stock shares authorized		150,000,000
Subsequent Event [Member] | Consulting Agreement [Member]
Subsequent Event [Line Items]
Common stock, shares issued		100,000
Subsequent Event [Member] | Finders Agreement [Member]
Subsequent Event [Line Items]
Common stock, shares issued		100,000
Subsequent Event [Member] | 2019 Equity Incentive Plan [Member]
Subsequent Event [Line Items]
Common stock issued for cash, shares		1,300,000
Common stock strike price		$ 0.50
Fair value of shares		$ 700,000