International Land Alliance (ILAL) S-1 10 Jan 25 IPO registration Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2024
Entity Addresses [Line Items]
Document Type	S-1
Amendment Flag	false
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 Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Business Contact [Member]
Entity Addresses [Line Items]
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
Contact Personnel Name	Jason Sunstein

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash	$ 3,339	$ 140,247	$ 49,374
Accounts receivable	1,297,481	1,652,086
Prepaid and other current assets	25,215	16,815	49,198
Total current assets	1,326,035	1,809,148	98,572
Land	15,776,526	15,551,526	203,419
Buildings, net	1,830,344	1,818,825	863,745
Furniture and equipment, net		2,677	1,877
Other non-current assets	440,040	53,468
Goodwill	11,118,187	11,118,187
Total assets	30,491,132	30,353,831	1,167,613
Current liabilities
Deferred revenue		4,521,222
Accrued interest	1,403,707	1,756,937
Contract liability	142,933	93,382	85,407
Deposits	20,500	20,500	20,500
Derivative liability	269,593	781,924	531,527
Convertible notes, net of debt discounts	474,346	652,077	558,657
Convertible note RCVD acquisition		8,900,000
Other loans	8,077,351	7,358,600
Total current liabilities	15,139,229	28,656,801	5,718,595
Promissory notes, net of current portion
Total liabilities	15,139,229	28,656,801	5,718,595
Commitments and Contingencies (Note 11)
Total Temporary Equity	603,500	603,500	293,500
Stockholders’ Equity (Deficit)
Common stock; $0.001 par value; 150,000,000 shares authorized; 79,658,165 and 76,658,165 shares issued and outstanding as of December 31, 2023, respectively, and 43,499,423 shares issued and outstanding as of December 31, 2022.	89,007	79,658	43,500
Additional paid-in capital	38,661,748	28,476,622	20,233,446
Common stock payable		31,939
Treasury stock (3,000,000 shares as of December 31, 2023)	(300,000)	(300,000)
Accumulated deficit	(23,702,489)	(27,194,738)	(25,121,457)
Total stockholders’ equity (deficit)	14,748,403	1,093,530	(4,844,482)
Total liabilities and stockholders’ equity (deficit)	30,491,132	30,353,831	1,167,613
Series B Preferred Stock [Member]
Current liabilities
Total Temporary Equity	293,500	293,500	293,500
Stockholders’ Equity (Deficit)
Preferred stock value	1	1	1
Series C Preferred Stock [Member]
Current liabilities
Total Temporary Equity	310,000	310,000
Stockholders’ Equity (Deficit)
Preferred stock value	3	3
Series A Preferred Stock [Member]
Stockholders’ Equity (Deficit)
Preferred stock value	117	28	28
Series D Preferred Stock [Member]
Stockholders’ Equity (Deficit)
Preferred stock value	17	17
Nonrelated Party [Member]
Current liabilities
Accounts payable and accrued liabilities	1,931,051	1,431,676	675,202
Accrued interest		1,756,937	352,884
Promissory notes, net discounts	2,184,762	2,674,762	1,885,616
Related Party [Member]
Current liabilities
Accounts payable and accrued liabilities	326,947	361,223	189,266
Accrued interest			132,841
Promissory notes, net discounts	$ 308,040	$ 104,498	$ 1,286,695

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Preferred stock, shares authorized	2,010,000	2,010,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	89,006,719	79,658,165
Common stock, shares outstanding	86,006,719	76,658,165
Treasury stock, shares	3,000,000	3,000,000
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	117,000	28,000
Preferred stock, shares outstanding	117,000	28,000
Series B Preferred Stock [Member]
Preferred stock, shares issued	1,000	1,000
Preferred stock, shares outstanding	1,000	1,000
Series C Preferred Stock [Member]
Preferred stock, shares issued	3,100	3,100
Preferred stock, shares outstanding	3,100	3,100
Series D Preferred Stock [Member]
Preferred stock, shares issued	17,000	17,000
Preferred stock, shares outstanding	17,000	17,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Net revenues and lease income	$ 1,303,271	$ 358,129	$ 7,134,240	$ 1,084,641	$ 7,058,479
Cost of revenues	390,788	296,680	993,114	300,680	927,903
Gross profit	912,483	61,449	6,141,126	783,961	6,130,576
Operating expenses
Sales and marketing	160,884	12,000	497,863	300,259	1,218,921	1,085,300
Impairment loss				245,674	260,674	4,158,243
General and administrative expenses	474,819	1,007,030	1,176,452	2,316,807	2,875,868	3,107,457
Total operating expenses	635,703	1,019,030	1,674,314	2,862,740	4,355,463	8,351,000
Income (loss) from operations	276,779	(957,581)	4,466,811	(2,078,779)	1,775,113	(8,351,000)
Other income (expense)
Other income						540
Loss from debt extinguishment		(1,091,117)		(1,140,446)	(1,140,446)
Loss from equity-method investment						(422,493)
Loss from related party debt extinguishment						(78,508)
Loss on acquisition of RCVD		(2,995,000)		(2,995,000)
Change in fair value derivative liability	0	(588,314)	229,814	(690,091)	(775,555)	(33,992)
Interest expense	(528,376)	(708,356)	(1,204,375)	(1,723,273)	(1,932,391)	(1,532,186)
Total other expense	(528,376)	(5,382,787)	(974,561)	(6,548,810)	(3,848,392)	(2,066,639)
Net loss	(251,598)	(6,340,368)	3,492,250	(8,627,589)	(2,073,281)	(10,417,639)
Preferred stock dividends		1,007,822	114,308	1,082,825	1,082,825
Net loss applicable to common shareholders	$ (251,598)	$ (7,348,190)	$ 3,377,942	$ (9,710,413)	$ (3,156,106)	$ (10,417,639)
Loss per common share - basic	$ (0.01)	$ (0.11)	$ 0.04	$ (0.16)	$ (0.03)	$ (0.29)
Loss per common share - diluted	$ (0.01)	$ (0.11)	$ 0.04	$ (0.16)	$ (0.03)	$ (0.29)
Weighted average common shares outstanding - basic	90,340,381	64,441,149	82,483,960	62,191,188	68,368,501	35,605,172
Weighted average common shares outstanding - diluted	90,340,381	64,441,149	82,483,960	62,191,188	68,368,501	35,605,172

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (deficit) - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Preferred Stock [Member] Series C Preferred Stock [Member]	Preferred Stock [Member] Series D Preferred Stock [Member]	Common Stock [Member]	Treasury Stock, Common [Member]	Additional Paid-in Capital [Member]	Common Stock Payable [Member]	Retained Earnings [Member]	Total
Balance, value at Dec. 31, 2021	$ 28	$ 1			$ 31,850		$ 15,760,772		$ (14,703,818)	$ 1,088,833
Balance, shares at Dec. 31, 2021	28,000	1,000			31,849,327
Dividend on Series B Preferred							(60,000)			(60,000)
Common shares issued from related party debt settlement					$ 6,039		978,328			984,367
Common shares issued from related party debt settlement, shares					6,039,058
Net loss									(10,417,639)	(10,417,639)
Fair value of warrants issued with debt							159,664			159,664
Common stock issued with lot sale					$ 60		14,940			15,000
Common stock issued with lot sale, shares					60,000
Common stock issued from options exercise					$ 1,300					$ 1,300
Common stock issued from options exercise, shares					1,300,000					1,300,000
Commitment shares issued pursuant to promissory notes					$ 450		201,825			$ 202,275
Commitment shares issued pursuant to promissory notes, shares					450,000
Issuance of common shares pursuant to consulting agreements					$ 3,447		1,467,390			1,470,837
Issuance of common shares pursuant to consulting agreements, shares					3,447,038
Stock-based compensation					$ 354		1,710,527			1,710,881
Stock-based compensation, shares					354,000
Balance, value at Dec. 31, 2022	$ 28	$ 1			$ 43,500		20,233,446		(25,121,457)	(4,844,482)
Balance, shares at Dec. 31, 2022	28,000	1,000			43,499,423
Dividend on Series B Preferred							(15,000)			(15,000)
Stock-based compensation							78,047			78,047
Common stock issued for consulting services					$ 100		14,900			15,000
Common stock issued for consulting services, shares					100,000
Common shares issued from related party debt settlement					$ 1,077		146,728			147,805
Common shares issued from related party debt settlement, shares					1,077,164
Net loss									(1,908,561)	(1,908,561)
Common shares issued from related party acquisition					$ 20,000		1,780,000			1,800,000
Common shares issued from related party acquisition, shares					20,000,000
Fair value common shares warrants issued from related party acquisition							2,674,976			2,674,976
Deemed dividend from related party acquisition							(24,913,097)		(441,875)	(25,354,972)
Reciprocal interest in business acquisition						(300,000)				(300,000)
Balance, value at Mar. 31, 2023	$ 28	$ 1			$ 64,677	(300,000)			(27,471,893)	(27,707,187)
Balance, shares at Mar. 31, 2023	28,000	1,000			64,676,587
Balance, value at Dec. 31, 2022	$ 28	$ 1			$ 43,500		20,233,446		(25,121,457)	(4,844,482)
Balance, shares at Dec. 31, 2022	28,000	1,000			43,499,423
Common shares issued from related party debt settlement, shares					8,928,435
Net loss										(8,627,589)
Common stock issued with lot sale					$ 50,000
Common stock issued with lot sale, shares					500,000
Balance, value at Sep. 30, 2023	$ 28	$ 1	$ 3		$ 75,395	(300,000)	26,355,164	31,939	(33,749,046)	(7,586,516)
Balance, shares at Sep. 30, 2023	28,000	1,000	3,100		75,395,165
Balance, value at Dec. 31, 2022	$ 28	$ 1			$ 43,500		20,233,446		(25,121,457)	(4,844,482)
Balance, shares at Dec. 31, 2022	28,000	1,000			43,499,423
Dividend on Series B Preferred							(1,022,822)			(1,022,822)
Common shares issued pursuant to promissory notes					$ 100		16,900	31,939		48,939
Common shares issued pursuant to promissory notes, shares					100,000
Stock-based compensation							234,141			234,141
Common stock issued for consulting services					$ 2,953		446,047			449,000
Common stock issued for consulting services, shares					2,953,000
Common shares issued from related party debt settlement					$ 8,928		1,673,851			1,682,779
Common shares issued from related party debt settlement, shares					8,928,432
Net loss									(2,073,281)	(2,073,281)
Settlement of derivative liability							518,646			518,646
Common shares issued from related party acquisition					$ 20,267		1,779,733			1,800,000
Common shares issued from related party acquisition, shares					20,267,310
Fair value common shares warrants issued from related party acquisition							2,674,976			2,674,976
Reciprocal interest in business acquisition						(300,000)				(300,000)
Series C Preferred Stock issued for cash			$ 3							3
Series C Preferred Stock issued for cash, shares			3,100
Common stock issued with lot sale					$ 500		49,500			$ 50,000
Common stock issued with lot sale, shares					500,000					2,100,000
Common stock issued from options exercise					$ 1,410		(1,410)
Common stock issued from options exercise, shares					1,410,000
Common shares in escrow issued as collateral					$ 2,000		258,000			$ 260,000
Common shares in escrow issued as collateral, shares					2,000,000
Warrants issued pursuant to Series C Preferred Stock							18,504			18,504
Dividend on Series C Preferred							(94,428)			(94,428)
Warrants issued pursuant to Series C Preferred Stock							105,392			105,392
Series D Preferred shares issued for the conversion of related party debt				$ 17			1,586,146			1,586,163
Series D Preferred shares issued for the conversion of related party debt, shares				17,000
Balance, value at Dec. 31, 2023	$ 28	$ 1	$ 3	$ 17	$ 79,658	(300,000)	28,476,622	31,939	(27,194,738)	1,093,530
Balance, shares at Dec. 31, 2023	28,000	1,000	3,100	17,000	79,658,165
Balance, value at Mar. 31, 2023	$ 28	$ 1			$ 64,677	(300,000)			(27,471,893)	(27,707,187)
Balance, shares at Mar. 31, 2023	28,000	1,000			64,676,587
Dividend on Series B Preferred							(60,003)			(60,003)
Common stock issued for warrant exercise					$ 267		(267)
Common stock issued for warrant exercise, shares					267,310
Stock-based compensation							78,047			78,047
Net loss									(378,660)	(378,660)
Fair value of warrants issued with debt							18,504			18,504
Series C Preferred Stock issued for cash			$ 3							3,100
Series C Preferred Stock issued for cash, shares			3,100
Balance, value at Jun. 30, 2023	$ 28	$ 1	$ 3		$ 64,677	(300,000)	36,281		(27,850,553)	(28,049,295)
Balance, shares at Jun. 30, 2023	28,000	1,000	3,100		64,676,587
Dividend on Series B Preferred							(1,007,822)			(1,007,822)
Common shares issued pursuant to promissory notes								31,939		31,939
Stock-based compensation							78,047			78,047
Common stock issued for consulting services					$ 2,100		134,900			137,000
Common stock issued for consulting services, shares					2,100,000
Common shares issued from related party debt settlement					$ 7,851		1,527,123			1,534,974
Common shares issued from related party debt settlement, shares					7,851,268
Net loss									(6,340,368)	(6,340,368)
Settlement of derivative liability							518,646			518,646
Fair value of warrants issued with debt							105,392			105,392
Reclassification of deemed dividend from related party transaction							24,913,097		441,875	25,354,972
Common stock issued with lot sale					$ 500		49,500			50,000
Common stock issued with lot sale, shares					500,000
Balance, value at Sep. 30, 2023	$ 28	$ 1	$ 3		$ 75,395	(300,000)	26,355,164	31,939	(33,749,046)	(7,586,516)
Balance, shares at Sep. 30, 2023	28,000	1,000	3,100		75,395,165
Balance, value at Dec. 31, 2023	$ 28	$ 1	$ 3	$ 17	$ 79,658	(300,000)	28,476,622	31,939	(27,194,738)	1,093,530
Balance, shares at Dec. 31, 2023	28,000	1,000	3,100	17,000	79,658,165
Dividend on Series B Preferred					$ 95		(95)
Dividends on Preferred Stock, shares					94,827
Common stock issued for warrant exercise					$ 2,485		(2,485)
Common stock issued for warrant exercise, shares					2,484,832
Common shares issued pursuant to promissory notes					$ 50		34,915	(31,939)		3,026
Common shares issued pursuant to promissory notes, shares					50,000
Stock-based compensation							78,047			78,047
Common stock issued for consulting services					$ 1,553		99,367			100,919
Common stock issued for consulting services, shares					1,552,595
Common shares issued from related party debt settlement					$ 1,224		47,902			49,126
Common shares issued from related party debt settlement, shares					1,223,776
Series A Preferred shares issued for the conversion of related party debt	$ 89						9,456,161			9,456,250
Series A Preferred shares issued for the conversion of related party debt, shares	89,000
Net loss									3,650,150	3,650,150
Balance, value at Mar. 31, 2024	$ 117	$ 1	$ 3	$ 17	$ 85,064	(300,000)	38,190,434		(23,544,588)	14,431,048
Balance, shares at Mar. 31, 2024	117,000	1,000	3,100	17,000	85,064,195
Balance, value at Dec. 31, 2023	$ 28	$ 1	$ 3	$ 17	$ 79,658	(300,000)	28,476,622	31,939	(27,194,738)	$ 1,093,530
Balance, shares at Dec. 31, 2023	28,000	1,000	3,100	17,000	79,658,165
Dividends on Preferred Stock, shares										94,827
Net loss										$ 3,492,250
Common stock issued with lot sale, shares	89,000		387,351
Common stock issued from options exercise, shares
Balance, value at Sep. 30, 2024	$ 117	$ 1	$ 3	$ 17	$ 89,007		38,661,748		(23,702,489)	$ 14,748,403
Balance, shares at Sep. 30, 2024	117,000	1,000	3,100	17,000	89,006,719
Balance, value at Mar. 31, 2024	$ 117	$ 1	$ 3	$ 17	$ 85,064	(300,000)	38,190,434		(23,544,588)	14,431,048
Balance, shares at Mar. 31, 2024	117,000	1,000	3,100	17,000	85,064,195
Dividend on Series B Preferred					$ 195		(22,825)			(22,630)
Dividends on Preferred Stock, shares					195,000
Stock-based compensation							78,047			78,047
Common stock issued for consulting services					$ 1,000		65,000			66,000
Common stock issued for consulting services, shares					1,000,000
Net loss									93,697	93,697
Common shares issued pursuant to inducement agreement					$ 500		12,000			12,500
Common shares issued pursuant to inducement agreement, shares					500,000
Dividend on Series A Preferred							(91,678)			(91,678)
Settlement of derivative liability							282,517			282,517
Balance, value at Jun. 30, 2024	$ 117	$ 1	$ 3	$ 17	$ 86,759		38,513,493		(23,450,890)	14,849,502
Balance, shares at Jun. 30, 2024	117,000	1,000	3,100	17,000	86,759,195
Dividend on Series B Preferred					$ 98		(98)
Dividends on Preferred Stock, shares					97,524
Common stock issued for consulting services					$ 2,150		148,350			150,500
Common stock issued for consulting services, shares					2,150,000
Net loss									(251,598)	(251,598)
Balance, value at Sep. 30, 2024	$ 117	$ 1	$ 3	$ 17	$ 89,007		$ 38,661,748		$ (23,702,489)	$ 14,748,403
Balance, shares at Sep. 30, 2024	117,000	1,000	3,100	17,000	89,006,719

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities
Net loss	$ 3,492,250	$ (8,627,589)	$ (2,073,281)	$ (10,417,639)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	515,537	358,037	927,774	1,710,881
Impairment loss		245,674	260,674	4,158,243
Loss from extinguishment of related party debt				78,508
Fair value of shares issued for debt settlement/modification				1,470,836
Fair value of commitment shares			108,096
Loss on acquisition of RCVD		2,995,000
Fair value of shares issued for services		152,000	152,000
Penalty on convertible debt		108,096
Loss from extinguishment of debt		1,140,446	1,140,446
Depreciation expense	87,250	89,241	89,241	52,944
Amortization of debt discount		357,376	437,376	458,616
Excess fair value of derivative over carrying balance of debt		108,465	108,465	356,784
Loss from equity-method investment				422,493
Change in fair value derivative	(229,814)	475,114	775,555	33,992
Changes in assets and liabilities
Accounts Receivable	354,604	58,764	58,764	26,802
Prepaid and other current assets	(8,400)	32,383	32,383	52,467
Other non-current assets	(194,529)	(7,808)	(7,808)
Accrued interest			181,066	267,560
Accounts payable and accrued interest	499,375	310,182	(642,223)	(131,739)
Accounts payable and accrued interest-related party	(34,276)	136,970	171,957	460,976
Deferred revenue	(4,521,222)	75,195	(4,193,498)
Accrued interest	731,395	579,183
Contract liability	49,551	305,909	305,909	469,715
Deposit				500
Net cash used in operating activities	741,721	(1,107,362)	(2,167,104)	(528,061)
Cash Flows from investing
Cash acquired from RCVD acquisition		321,920	321,919
Proceeds from disposal of fixed assets		205,096	205,096
Additional expenditures on land	(225,000)	(274,846)	(557,738)
Additions to Construction in Progress on land not owned	(288,138)	(354,070)	(179,700)	(539,935)
Net cash used in investing activities	(513,138)	(101,900)	(210,423)	(539,935)
Cash Flows from Financing Activities
Common stock and warrants sold for cash			50,000	15,000
Common Stock issued for cash		50,000
Series C Preferred Stock issued for cash		250,000	250,000
Common stock issued for warrant exercise				1,300
Dividends paid on Series C Preferred Stock	(91,678)		(11,570)
Cash payments on promissory notes – related party		(318,359)	(308,248)	(390,621)
Cash payments on promissory notes	(565,000)	(60,000)	(330,000)	(131,339)
Cash payments on convertible notes	(177,731)	(270,414)	(240,025)
Cash proceeds from convertible notes		225,000	275,000
Cash proceeds from other loans	190,376	380,938	780,034
Cash proceeds from promissory notes	75,000	465,000	1,115,000	773,250
Cash proceeds promissory notes – Related party	203,541	560,840	888,209	793,187
Net cash provided by financing activities	(365,491)	1,283,005	2,468,400	1,060,777
Net increase (decrease) in Cash	(136,908)	73,743	90,873	(7,219)
Cash, beginning of period	140,247	49,374	49,374	56,590
Cash, end of period	3,339	123,117	140,247	49,374
Supplemental disclosure of cash flow information
Cash paid for interest	41,161	276,963	405,705	137,863
Cash paid for income tax
Non-Cash investing and financing transactions
Corporate expenses paid by related party advances				49,145
Dividend on Series B		1,022,822	1,022,822	60,000
Dividend on Series C	22,630	60,003	60,003
Conversion of related party debt for Series D Preferred shares			1,586,163
Conversion of related party debt				905,859
Conversion of debt for common shares			1,673,851
Debt discount from warrants issued with debt				159,664
Debt discount			351,092	121,694
Commitment shares issued with promissory notes			108,096	202,275
Series A shares issued for the conversion of related party notes payable	9,456,250
Common shares issued with convertible debt	49,126	156,310
Common shares issued with convertible related party		386,023
Debt discount from issuance of new promissory notes		31,939
Debt discount from bifurcated derivative		100,000		$ 140,750
Settlement of derivative liability	282,517	518,646
Convertible debt exchange for related party note payable		182,594
Cashless warrant exercise		$ 267

NATURE OF OPERATIONS AND GOING

NATURE OF OPERATIONS AND GOING CONCERN	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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. The Company is a residential land development company with target properties located in the Baja California, Northern 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. In May 2021, the Company acquired a 25% 1,100 On January 3, 2023, the Company completed the acquisition of the remaining 75% 13.5 Business Combinations Certain information and note disclosures included in the financial statements prepared in accordance with United States generally accepted accounting principles (“U.S. GAAP” or “GAAP”) have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2024, are not necessarily indicative of the results that may be expected for the year ending December 31, 2024. For further information, refer to the audited financial statements and notes for the year ended December 31, 2023, included in the Company’s Annual Report on Form 10-K filed with the SEC on June 27, 2024. Liquidity and Going Concern The accompanying consolidated unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Management evaluated all relevant conditions and events that are reasonably known or reasonably knowable, in the aggregate, as of the date the consolidated financial statements were available to be issued and determined that substantial doubt exists about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent on the Company’s ability to generate revenues and raise capital. The Company has faced significant liquidity shortages as shown in the accompanying financial statements. As of September 30, 2024, the Company’s current liabilities exceeded its current assets by approximately $ 13.8 3.5 23.7 The Company continues to raise additional capital through the issuance of debt instruments and equity to fund its ongoing operations, which may have the effect of potentially diluting the holdings of existing shareholders. Management anticipates that the Company’s capital resources will significantly improve if its plots of land gain wider market recognition and acceptance resulting in increased plot sales and house construction. If the Company is not successful with its marketing efforts to increase sales, the Company will continue to experience a shortfall in cash, and it will be necessary to obtain funds through equity or debt financing in sufficient amounts or to further reduce its operating expenses in a manner to avoid the need to curtail its future operations subsequent to September 30, 2024. The direct impact of these conditions is not fully known. However, there can be no assurance that the Company would be able to secure additional funds if needed and that if such funds were available on commercially reasonable terms or in the necessary amounts, and whether the terms or conditions would be acceptable to the Company. In such case, the reduction in operating expenses might need to be substantial in order for the Company to generate positive cash flow to sustain the operations of the Company. (See Note 12 regarding subsequent events).	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. The Company is a residential land development company with target properties located in the Baja California, Northern 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. In May 2021, the Company acquired a 25 1,100 75 13.5 Going Concern and liquidity The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Management evaluated all relevant conditions and events that are reasonably known or reasonably knowable, in the aggregate, as of the date the consolidated financial statements were available to be issued and determined that substantial doubt exists about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent on the Company’s ability to generate revenues from its properties, raise capital or issue debt instruments. The Company has faced significant liquidity shortages as shown in the accompanying consolidated financial statements. As of December 31, 2023, the Company’s current liabilities exceeded its current assets by approximately $ 26.9 2.1 27.2 2.2 The Company is currently raising additional capital through debt and equity financing in order to continue the funding of its operations, which may have the effect of diluting the holdings of existing shareholders. Management anticipates that the Company’s capital resources will significantly improve if its plots of land gain wider market recognition and acceptance resulting in increased plot sales. If the Company is not successful with its marketing efforts to increase sales and weak demand for purchase of plots continues, the Company will continue to experience a shortfall in cash, and it will be necessary to further reduce its operating expenses in a manner or obtain funds through equity or debt financing in sufficient amounts to avoid the need to curtail its future operations subsequent to December 31, 2022. The direct impact of these conditions is not fully known. There is also uncertainty pertaining to the transfer of title of the lands currently owned by companies controlled by our Chief Executive Officer. However, there can be no assurance that the Company would be able to secure additional funds if needed and that if such funds were available on commercially reasonable terms or in the necessary amounts, and whether the terms or conditions would be acceptable to the Company. In such case, the reduction in operating expenses might need to be substantial in order for the Company to generate positive cash flow to sustain the operations of the Company.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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, International Land Alliance, S.A. de C.V., a company incorporated in Mexico (“ILA Mexico”), and Emerald Grove Estates LLC, incorporated in the State of California, Plaza Bajamar, LLC, incorporated in State of Wyoming, Plaza Valle Divino, LLC, incorporated in the State of Wyoming and Rancho Costa Verde Development, LLC incorporated in State of Nevada. ILA Fund includes cash as its only assets with minimal expenses as of September 30, 2024. The sole purpose of this entity is strategic funding for the operations of the Company. ILA Mexico has plots held for sale for the Oasis Park Resort, no liabilities, and minimal expenses as of September 30, 2024. As of , Emerald Grove Estates LLC, Plaza Bajamar LLC, and Plaza Valle Divino LLC have no operations. The Company’s consolidated subsidiaries and/or entities were as follows: SCHEDULE OF CONSOLIDATED SUBSIDIARIES AND EQUITY Name of Consolidated Subsidiary or Entity State or Other Jurisdiction of Incorporation or Organization Attributable Interest ILA Fund I, LLC Wyoming 100 % International Land Alliance, S.A. de C.V. (ILA Mexico) Mexico 100 % Emerald Grove Estates, LLC California 100 % Oasis Park Resort LLC Wyoming 100 % Plaza Bajamar LLC Wyoming 100 % Plaza Valle Divino, LLC Wyoming 100 % Rancho Costa Verde Development, LLC Nevada 100 % On January 1, 2023, the Company executed a securities purchase agreement pursuant to which the Company acquired all of the issued and outstanding units of Rancho Costa Verde Development, LLC. for a total contractual consideration of $ 13,500,000 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. On January 3, 2023, the Company acquired a controlling financial interest in its previous equity method investment, which resulted in the consolidation pursuant to ASC 805 Business Combinations 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 assets for impairment. ■ Significant influence or control over the Company’s investee. ■ Revenue recognition. Segment Reporting The Company operates as one Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2024, and December 31, 2023, respectively. Fair Value of Financial Instruments and Fair Value Measurements Accounting Standards Codification (“ASC”) 820 Fair Value Measurements and Disclosures, Level 1: uses quoted market prices in active markets for identical assets or liabilities. Level 2: uses observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: uses unobservable inputs that are not corroborated by market data. 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, prepaid, and other current assets, accounts payable and accrued liabilities, contracts liability, deposits, promissory notes, net of debt discounts and promissory notes related party, deferred revenue, other notes 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. The fair value of the Company’s recorded derivative liability is determined based on unobservable inputs that are not corroborated by market data, which require a Level 3 classification. A Black-Sholes option valuation model was used to determine the fair value. The Company records derivative liability on the consolidated balance sheets at fair value with changes in fair value recorded in the consolidated statements of operation. The following table presents balances of the liabilities with significant unobservable inputs (Level 3) as of September 30, 2024: SCHEDULE OF LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Fair Value Measurements at September 30, 2024 Using Quoted Prices Significant Significant (Level 1) (Level 2) (Level 3) Total Derivative liability $ - $ - $ 269,593 $ 269,593 Total $ - $ - $ 269,593 $ 269,593 The following table presents changes of the liabilities with significant unobservable inputs (Level 3) for the nine months ended September 30, 2024: SCHEDULE OF CHANGES IN LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Derivative Liability Balance December 31, 2023 $ 781,924 Change in estimated fair value (229,814 ) Settlement of derivative liability (282,517 ) Balance September 30, 2024 $ 269,593 Derivative Liability As of September 30, 2024, the Company has variable rate convertible promissory notes, which contained variable conversion rates based on unknown future prices of the Company’s common stock. This resulted in the recognition of a derivative liability as the conversion feature failed the scope exception for derivative accounting due to the variability of its conversion price. The Company measures the derivative liability using the Black-Scholes option valuation model using the following assumptions: SCHEDULE OF DERIVATIVE LIABILITY For the Nine Months Ending 2024 2023 Expected term 1 1 1 1 Exercise price $ 0.03 0.13 $ 0.05 0.10 Expected volatility 176 232 % 139 163 % Expected dividends None None Risk-free interest rate 5.03 5.55 % 4.74 5.09 % Forfeitures None None The assumptions used in determining fair value represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management’s judgment. As a result, if factors change, including changes in the market value of the Company’s common stock, managements’ assessment, or significant fluctuations in the volatility of the trading market for the Company’s common stock, the Company’s fair value estimates could be materially different in the future. The Company computes the fair value of the derivative liability at each reporting period and the change in the fair value is recorded as non-cash expense or non-cash income. The key component in the value of the derivative liability is the Company’s stock price, which is subject to significant fluctuation and is not under its control, and the assessment of volatility. The resulting effect on net loss is therefore subject to significant fluctuation and will continue to be so until the Company’s variable convertible notes, which the convertible feature is associated with, are converted into common stock or paid in full with cash. Assuming all other fair value inputs remain constant, the Company will record non-cash expense when its stock price increases and non-cash income when its stock price decreases. 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 are also capitalized. A variety of costs are incurred in the acquisition, development, and leasing of properties. After determination is made to capitalize a cost, it is allocated to the specific component of a project that is benefited. Determination of when a development project is substantially complete, and capitalization must cease involves a degree of judgment. Our capitalization policy on development properties is guided by ASC 835-20 Interest – Capitalization of Interest Real Estate - General Land Held for Sale The Company considers properties to be assets held for sale when (1) management commits to a plan to sell the property; (2) the property is available for immediate sale in its present condition and (3) the property is actively being marketed for sale at a price that is reasonable given our estimate of current market value. Upon designation of a property as an asset held for sale, we record the property’s value at the lower of its’ carrying value or its estimated net realizable value. Land and Buildings Land and buildings are stated at cost. Depreciation is provided by the use of the straight-line and accelerated methods for financial and tax reporting purposes, respectively, over the estimated useful lives of the assets. Buildings will have an estimated useful life of 20 years. Land is an indefinite-lived asset that is stated at fair value at date of acquisition. Construction in progress (“CIP”) A CIP asset reflects the cost of construction work undertaken, but not yet completed on land not currently owned by the Company. For construction in progress assets, no depreciation is recorded until the asset is placed in service. When construction is completed, the assets should be reclassified as building, building improvement, infrastructure or land improvement and should be capitalized and depreciated. The land is currently owned by companies controlled by our Chief Executive Officer. Fixed Assets Fixed assets are stated at cost, less accumulated depreciation, and amortization. Depreciation is computed using the double declining balance method over the estimated useful lives of the respective assets: SCHEDULE OF DEPRECIATION ESTIMATED USEFUL LIVES Classification Life Buildings 20 Furniture and equipment 5 Revenue Recognition The Company determines revenue recognition pursuant to Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers, through the following steps: ■ Identification of the contract, or contracts, with a customer. ■ Identification of the performance obligations in the agreement(s) for the sale of plots or house construction. ■ Determination of the transaction price. ■ Allocation of the transaction price to the performance obligation(s) in the contract. ■ Recognition of revenue when, or as the Company satisfies a performance obligation. 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 house construction with customers. These contracts define each party’s rights, payment terms and other contractual terms and conditions of the sale. 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 which we will expect to receive in exchange for execution of the performance obligation(s). The Company applies judgment in determining the customer’s ability and intention to pay the consideration to which the Company is entitled to. A performance obligation is a promise in a contract or agreement to transfer a distinct product or item to the customer. 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. Management considers the retention of title as merely a protective right, which would not disallow revenue recognition for the full consideration to which the Company is entitled upon the execution of a contract for deed. Currently, upon execution of each contract for deed, 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. In addition, the title of the land for the various projects (Bajamar and Divino) is held by an entity that is controlled by the Company’s Chief Executive Officer. The Company’s principal activities in the real estate development industry which it generates its revenues from are the sale of developed and undeveloped land and house construction. Rancho Costa Verde Development or RCVD generates revenue from the following sources: (1) lot sales, (2) home construction calculated as a set percentage of builders’ costs, (3) administrative income for loan servicing, (4) interest income resulting from monthly payments from financed loans made to customers on lot sales, (5) resale income as commission for selling homes for owners that have purchased lots at RCVD and (6) utilities revenue from waste water systems and solar systems. The Company identified the following performance obligations related to the operations of RCVD: (1) subdivision of the developer parcel, (ii) casita free week for each customer allowing them to enjoy a free week to a casita per year. The Company determined that there was a significant financing component in most arrangements with customers, which results in the recognition of interest income. The Company recognized $ 7,134,240 1,084,641 Advertising costs The Company expenses advertising costs when incurred. Advertising costs incurred amounted to $ 160,884 497,863 12,000 300,259 Debt issuance costs and debt discounts Debt issuance costs and debt discounts are being amortized over the term of the related financings on a straight-line approach, which 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 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. Any compensation cost previously recognized for an unvested award that is forfeited because of a failure to satisfy a service condition is reversed in the period of the forfeiture. Compensation expense is recognized on a straight-line basis over the requisite service period of the award. Stock-based compensation includes the fair value of options, warrants and restricted stocks issued to employees, directors, and non-employees. 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. Net Earnings (Loss) Per Share The Company computes earnings (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 DILUTED SHARES For the nine months ended September 30, 2024 For the nine months ended September 30, 2023 Options 6,000,000 6,000,000 Warrants 38,107,500 38,107,500 Total potentially dilutive shares 44,107,500 44,107,500 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, 2024. Impairment of Long-lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate. If impairment is indicated, the asset is written down to its estimated fair value. The Company fully impaired its long-lived assets due to the uncertainty in title transfer of the land not currently owned by the Company and the estimated fair value of its construction in progress during the three and nine months ended September 30, 2024. Accounts Receivable The Company uses the specific identification method for recording the provision for doubtful accounts, which was $ 0 Convertible Promissory Note The Company accounts for convertible promissory notes in accordance with ASC 470-20, Debt with Conversion and Other Options. The Company evaluates embedded conversion features within convertible debt to determine whether the embedded conversion feature should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in the Income Statement. If the conversion feature does not require recognition of a bifurcated derivative, the convertible debt instrument is evaluated for consideration of any beneficial conversion feature (“BCF”) requiring separate recognition. When the Company records a BCF, the intrinsic value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument with an offset to additional paid-in capital and amortized to interest expense over the life of the debt using the effective interest method.	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements of the Company are prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”). 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, incorporated in the State of California, Oasis Park Resort, LLC, incorporated in the State of California, Plaza Bajamar, LLC, incorporated in the State of California, Plaza Valle Divino, LLC, incorporated in the State of California. ILA Fund includes cash as its only assets with minimal expenses as of December 31, 2022. The sole purpose of this entity is strategic funding for the operations of the Company. ILA Mexico has lots held for sale for the Oasis Park Resort, no liabilities, and minimal expenses as of December 31, 2023. All intercompany balances and transactions are eliminated in consolidation. As of December 31, 2023, Emerald Grove Estates LLC, Plaza Bajamar LLC, and Plaza Valle Divino LLC have no operations. The Company’s consolidated subsidiaries were as follows as of December 31, 2023: SCHEDULE OF CONSOLIDATED SUBSIDIARIES AND ENTITY Name of Consolidated Subsidiary or Entity State or Other Jurisdiction of Incorporation or Organization Attributable Interest ILA Fund I, LLC Wyoming 100 % International Land Alliance, S.A. de C.V. (ILA Mexico) Mexico 100 % Rancho Costa Verde Development, LLC Nevada 100 % Emerald Grove Estates, LLC California 100 % Oasis Park Resort, LLC Wyoming 100 % Plaza Bajamar, LLC Wyoming 100 % Plaza Valle Divino, LLC Wyoming 100 % Reclassification Certain numbers from 2022 have been reclassified to conform with the current year presentation. 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. Use of Estimates The preparation of financial statements in conformity with US. 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 lives of building. ■ Assumptions used in valuing equity instruments. ■ Deferred income taxes and related valuation allowance. ■ Going concern. ■ Assessment of long-lived asset for impairment. ■ Significant influence or control over the Company’s equity-method investee. ■ Revenue recognition. 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 a maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2023, and 2022. Fair value of Financial Instruments and Fair Value Measurements Accounting Standards Codification (“ASC”) 820 Fair Value Measurements and Disclosures, ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1: uses quoted market prices in active markets for identical assets or liabilities. Level 2: uses observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: uses unobservable inputs that are not corroborated by market data. 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 carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, prepaid and other current assets, accounts payable and accrued liabilities, contracts liability, deposits, promissory notes, net of debt discounts and promissory notes related party 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. The fair value of the Company’s recorded derivative liability is determined based on unobservable inputs that are not corroborated by market data, which require a Level 3 classification. A Black-Scholes option valuation model was used to determine the fair value. The Company records derivative liability on the consolidated balance sheets at fair value with changes in fair value recorded in the consolidated statements of operation. The following table presents balances of the liabilities with significant unobservable inputs (Level 3) as of December 31, 2023: SCHEDULE OF LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Fair Value Measurements at December 31, 2023 Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Total Derivative liability $ - $ - $ 781,924 $ 781,924 Total $ - $ - $ 781,924 $ 781,924 The following table presents changes of the liabilities with significant unobservable inputs (Level 3) for the year ended December 31, 2022: ‌ SCHEDULE OF CHANGES IN LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Derivative Liability Balance December 31, 2022 $ 531,527 New derivative from convertible notes 208,464 Settlement by debt extinguishment (733,622 ) Change in estimated fair value 775,555 Balance December 31, 2023 $ 781,924 Derivative Liability As of December 31, 2023, the Company has variable rate convertible promissory notes, which contained variable conversion rates based on unknown future prices of the Company’s common stock. This resulted in the recognition of a derivative liability as the conversion feature failed the scope exception for derivative accounting due to the variability of its conversion price. The Company measures the derivative liability using the Black-Scholes option valuation model using the following assumptions: SCHEDULE OF DERIVATIVE LIABILITY For Years Ending December 31, 2023 2022 Expected term 1 1 0.5 1 Exercise price 0.03 0.13 $ 0.10 0.43 Expected volatility 176 232 155 162 Expected dividends None None Risk-free interest rate 5.03 5.55 2.93 4.73 Forfeitures None None The assumptions used in determining fair value represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management’s judgment. As a result, if factors change, including changes in the market value of the Company’s common stock, managements’ assessment, or significant fluctuations in the volatility of the trading market for the Company’s common stock, the Company’s fair value estimates could be materially different in the future. The Company computes the fair value of the derivative liability at each reporting period and the change in the fair value is recorded as non-cash expense or non-cash income. The key component in the value of the derivative liability is the Company’s stock price, which is subject to significant fluctuation and is not under its control, and the assessment of volatility. The resulting effect on net loss is therefore subject to significant fluctuation and will continue to be so until the Company’s variable convertible notes, which the convertible feature is associated with, are converted into common stock or paid in full with cash. Assuming all other fair value inputs remain constant, the Company will record non-cash expense when its stock price increases and non-cash income when its stock price decreases. 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 are also capitalized. 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. The Company fully impaired of the land held for sale as of December 31, 2023. 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 have an estimated useful life of 20 Construction in progress (“CIP”) A CIP asset reflects the cost of construction work undertaken, but not yet completed on land not currently owned by the Company. For construction in progress assets, no depreciation is recorded until the asset is placed in service. When construction is completed, the assets should be reclassified as building, building improvement, infrastructure or land improvement and should be capitalized and depreciated. The land is currently owned by companies controlled by our Chief Executive Officer. The Company fully impaired the construction in progress on land currently owned by the Companies controlled by our Chief Executive Officer due to the uncertainty in title transfer as of December 31, 2023. Fixed Assets Fixed assets are stated at cost, less accumulated depreciation, and amortization. Depreciation is computed using the double declining balance method over the estimated useful lives of the respective assets: SCHEDULE OF DEPRECIATION ESTIMATED USEFUL LIVES Classification Life Buildings 20 Furniture and equipment 5 Revenue Recognition The Company determines revenue recognition pursuant to Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers, through the following steps: ■ Identification of the contract, or contracts, with a customer. ■ Identification of the performance obligations in the agreement(s) for the sale of plots or house construction. ■ Determination of the transaction price. ■ Allocation of the transaction price to the performance obligation(s) in the contract. ■ Recognition of revenue when, or as the Company satisfies a performance obligation. 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 house construction with customers. These contracts define each party’s rights, payment terms and other contractual terms and conditions of the sale. 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 which we will expect to receive in exchange for execution of the performance obligation(s). The Company applies judgment in determining the customer’s ability and intention to pay the consideration to which the Company is entitled to. A performance obligation is a promise in a contract or agreement to transfer a distinct product or item to the customer. 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. Management considers the retention of title as merely a protective right, which would not disallow revenue recognition for the full consideration to which the Company is entitled upon the execution of a contract for deed. Currently, upon execution of each contract for deed, 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. In addition, the title of the land for the various projects (Bajamar and Divino) is held by an entity that is controlled by the Company’s Chief Executive Officer. The Company’s principal activities in the real estate development industry which it generates its revenues from are the sale of developed and undeveloped land and house construction. Rancho Costa Verde Development or RCVD generates revenue from the following sources: (1) lot sales, (2) home construction calculated as a set percentage of builders’ costs, (3) administrative income for loan servicing, (4) interest income resulting from monthly payments from financed loans made to customers on lost sales, (5) resale income as commission for selling homes for owners that have purchased lots at RCVD and (6) utilities revenue from waste water systems and solar systems. The Company identified the following performance obligations related to the operations of RCVD: (1) subdivision of the developer parcel, (ii) casita free week for each customer allowing them to enjoy a free week to a casita per year. The Company determined that there was a significant financing component in most arrangements with customers, which results in the recognition of interest income. Advertising Costs The Company expenses advertising costs when incurred. Advertising costs incurred amounted to $ 1,111,589 1,085,300 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 stock awards is determined using the fair value of the Company’s common stock on the date of grant. Following the adoption of Accounting Standards Update ASU 2016-09, the Company elected to account for forfeitures as they occur. Any compensation cost previously recognized for an unvested award that is forfeited because of a failure to satisfy a service condition is reversed in the period of the forfeiture. Compensation expense is recognized on a straight-line basis over the requisite service period of the award. Stock-based compensation includes the fair value of options, warrants and restricted stocks issued to employees, directors, and non-employees. 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. Net Loss Per Share Net Earnings (Loss) Per Share The Company computes loss per share in accordance with ASC 260 – Earnings per Share Basic net loss per share is calculated based on the net loss attributable to common shareholders divided by the weighted average number of shares outstanding for the period excluding any dilutive effects of options, warrants, unvested share awards and convertible securities. Diluted net loss per common share assumes the conversion of all dilutive securities using the if-converted method and assumes the exercise or vesting of other dilutive securities, such as options, common shares issuable under convertible debt, warrants and restricted stock using the treasury stock method when dilutive. 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 year ended For the year ended Options 6,000,000 6,000,000 Warrants 3,867,500 3,867,500 Total potentially dilutive shares 9,867,500 9,867,500 Concentration of Credit Risk The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through December 31, 2023. All of the Company accounts receivable is concentrated with one customer. Impairment of Long-lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate. If impairment is indicated, the asset is written down to its estimated fair value. The Company fully impaired its long-lived assets due to the uncertainty in title transfer of the land not currently owned by the Company and the estimated fair value of its construction in progress during the year ended December 31, 2023. Accounts Receivable The Company uses the specific identification method for recording the provision for doubtful accounts, which was $ 0 Convertible Promissory Note The Company accounts for convertible promissory notes in accordance with ASC 470-20, Debt with Conversion and Other Options. The Company evaluates embedded conversion features within convertible debt to determine whether the embedded conversion feature should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in the Income Statement. If the conversion feature does not require recognition of a bifurcated derivative, the convertible debt instrument is evaluated for consideration of any beneficial conversion feature (“BCF”) requiring separate recognition. When the Company records a BCF, the intrinsic value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument with an offset to additional paid-in capital and amortized to interest expense over the life of the debt using the effective interest method. Recently Issued Accounting Pronouncements Not Yet Adopted In August 2020, the FASB issued ASU No. 2020-06 (“ASU 2020-06”) “Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity.” ASU 2020-06 simplifies the accounting for convertible instruments by reducing the number of accounting models for convertible debt instruments and convertible preferred stock. Limiting the accounting models results in fewer embedded conversion features being separately recognized from the host contract as compared with current GAAP. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. In addition, ASU 2020-06 amends the guidance for the derivatives scope exception for contracts in an entity’s own equity to reduce form-over-substance-based accounting conclusions. The Amendments also affects the diluted EPS calculation for instruments that may be settled in cash or shares and for convertible instruments. The amendments are effective for public entities excluding smaller reporting companies for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods. Management is currently evaluating the potential impact of the Update on its financial statements. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. Financial Instruments – Credit Losses, Derivatives and Hedging, and Leases In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. Financial Instruments – Credit Losses, Derivatives and Hedging, and Leases The Company has evaluated all the recent accounting pronouncements and determined that there are no other accounting pronouncements that will have a material effect on the Company’s consolidated financial statements.

LAND, BUILDING, NET AND CONSTRU

LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS	NOTE 3 – LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS Land, buildings, net and construction in process as of September 30, 2024, and December 31, 2023: SCHEDULE OF LAND AND BUILDING Useful life September 30, 2024 December 31, 2023 Land – Emerald Grove $ 203,419 $ 203,419 Land – Rancho Costa Verde Development $ 15,573,107 $ 22,797,221 Furniture & equipment, net 5 $ - $ 2,677 Building 20 2,674,471 2,591,421 Less: Accumulated depreciation (844,127 ) (772,596 ) Building, net $ 1,830,344 $ 1,818,825 Depreciation expense was approximately $ 87,250 89,241 Valle Divino The Valle Divino is the Company’s premier wine country development project in Ensenada, Baja California. This land project consists of 20 There was no activity during the nine months ended September 30, 2024. The construction contractor is also an entity controlled by our Chief Executive Officer. Construction began during the year ended December 31, 2020. The balance of construction in process for Valle Divino was $ 0 457,275 Plaza Bajamar The Plaza Bajamar community is an 80-unit development located within the internationally renowned Bajamar Ocean Front Hotel and Golf Resort. The Bajamar Ocean Front Golf Resort is an expertly planned, well-guarded, and gated wine and golf community located 45 minutes South of the San Diego-Tijuana Border along the scenic toll road to Ensenada on the Pacific Ocean. Phase I will include 22 “Merlot” 1,150 The Company has not yet taken title to this property, which is currently owned by Valdeland, S.A. de C.V. (“Valdeland”), an entity controlled and 100 1,000,000 In November and December 2019, $ 250,000 150,000 100,000 250,000 150,000 Valdeland has completed a two-bedroom model home, an enhanced entrance, and interior roads as well as site preparation for four (4) new homes adjacent to the model home. It has commenced construction on four residential lots following the payment of the required minimum deposits from buyers. The Company funded the construction by an additional $ 179,700 The balance of construction in process for Plaza Bajamar totaled $ 0 179,700 Within the “restricted zone,” a foreigner can purchase the beneficial interest in real property through a bank trust or “fideicomiso.” Indeed, a bank trust must be used when acquiring property within the restricted zone. In this bank trust, the buyer of the property is designated as the “fideicomisario” or the beneficiary of the trust. While legal title is held by the bank, (specifically the trustee of the trust or the “fiduciario,”) the trustee must administer the property in accordance with the instructions of the buyer (the beneficiary of the trust). The property is not an asset of the bank, and the trustee is obligated to follow every lawful instruction given by the beneficiary to perform legal action. The Company has not yet established the bank trust, which is anticipated to occur before the end of the fiscal year 2024. As of September 30, 2024, Valdeland sold six (6) house constructions on residential lots for estimated price of $ 1.5 0.5 Rancho Costa Verde Development (“RCVD”) RCVD is a 1,000	NOTE 4 – LAND AND BUILDING LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS Land and buildings, net as of December 31, 2023, and 2022: SCHEDULE OF LAND AND BUILDING Useful life December 31, 2023 December 31, 2022 Land – Emerald Grove $ 203,419 $ 203,419 Land – Rancho Costa Verde Development $ 22,797,221 $ - Furniture & equipment, net 5 $ 2,677 $ 1,877 Building – Emerald Grove 20 2,591,421 1,048,138 Less: Accumulated depreciation (772,596 ) (184,393 ) Building, net $ 1,818,825 $ 863,745 Depreciation expense was approximately $ 52,400 766,632 Valle Divino The Valle Divino is the Company’s premier wine country development project in Ensenada, Baja California. This land project consists of 20 The construction contractor is also an entity controlled by our Chief Executive Officer. Construction began during the year ended December 31, 2020. The balance of construction in process for Valle Divino was $ 0 457,275 Plaza Bajamar The Plaza Bajamar community is an 80-unit development located within the internationally renowned Bajamar Ocean Front Hotel and Golf Resort. The Bajamar Ocean Front Golf Resort is an expertly planned, well-guarded, and gated wine and golf community located 45 minutes South of the San Diego-Tijuana Border along the scenic toll road to Ensenada on the Pacific Ocean. Phase I will include 22 “Merlot” 1,150 square-foot single-family homes that feature two bedrooms and two baths. The home includes two primary bedroom suites – one on the first floor and one upstairs, as well as fairway and ocean views from a rooftop terrace. The Merlot villas will come with the installation of solar packages construction in mind. Planned amenities include a pool, wellness and fitness center and available office space. The Company has not yet taken title to this property, which is currently owned by Valdeland, S.A. de C.V. (“Valdeland”), an entity controlled and 100 1,000,000 In November and December 2019, $ 250,000 150,000 100,000 250,000 150,000 Valdeland has completed a two-bedroom model home, an enhanced entrance, and interior roads as well as site preparation for four (4) new homes adjacent to the model home. It has commenced construction on four residential lots following the payment of the required minimum deposits from buyers. The Company funded the construction by an additional $ 179,700 The balance of construction in process for Plaza Bajamar totaled $ 0 179,700 Within the “restricted zone,” a foreigner can purchase the beneficial interest in real property through a bank trust or “fideicomiso.” Indeed, a bank trust must be used when acquiring property within the restricted zone. In this bank trust, the buyer of the property is designated as the “fideicomisario” or the beneficiary of the trust. While legal title is held by the bank, (specifically the trustee of the trust or the “fiduciario,”) the trustee must administer the property in accordance with the instructions of the buyer (the beneficiary of the trust). The property is not an asset of the bank, and the trustee is obligated to follow every lawful instruction given by the beneficiary to perform legal action. The Company has not yet established the bank trust, which is anticipated to occur before the end of the fiscal year 2023. As of December 31, 2023, Valdeland sold six (6) house constructions on residential lots for estimated price of $ 1.5 0.5 Rancho Costa Verde Development (“RCVD”) RCVD is a 1,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 4 – RELATED PARTY TRANSACTIONS Chief Executive Officer – Roberto Valdes Effective January 1, 2020, the Company executed an employment agreement with its Chief Executive Officer. The Company has not accrued or paid any salary to its Chief Executive Officer for the nine months ended September 30, 2024. The balance owed is $ 66,846 As of September 30, 2024, the Company funded an aggregate amount of $ 1.4 During the year ended December 31, 2023, the Company funded an aggregate amount of approximately $ 251,000 On December 1, 2022, the Company issued 465,834 0.20 25 75 90,188 16,900 Chief Financial Officer – Jason Sunstein Effective January 1, 2020, the Company executed an employment agreement with its Chief Financial Officer. The Company has not paid or accrued any salary to its Chief Financial Officer for the nine months ended September 30, 2024. The balance owed is $ 66,846 On December 1, 2022, the Company issued 465,834 0.20 25 75 90,188 16,900 The Company’s Chief Financial Officer is also the managing member of Six Twenty Management LLC, an entity that has historically provided ongoing capital support to the Company. The Company’s Chief Financial Officer also facilitated the Emerald Grove asset purchase. President – Frank Ingrande In May 2021, the Company executed an employment agreement with its President. The Company has not accrued or paid any salary to its President for the nine months ended September 30, 2024. The balance owed is $ 66,846 Frank Ingrande was the co-founder and owner of 33 75 On December 1, 2022, the Company issued 465,834 0.20 25 75 90,188 16,900 International Real Estate Development, LLC. (“IRED”) Frank Ingrande was an owner of 33 25 75 33 On January 1, 2023, the Company issued a convertible promissory note pursuant to the acquisition of RCVD for a total principal of $ 8,900,000 5 2,225,000 12 89,000	NOTE 5 – RELATED PARTY TRANSACTIONS Roberto Valdes - Chief Executive Officer Chief Executive Officer – Roberto Valdes Effective January 1, 2020, the Company executed an employment agreement with its Chief Executive Officer. The Company has not paid any salary to its Chief Executive Officer for the year ended December 31, 2023. The Company has accrued $ 33,808 66,846 33,038 As of December 31, 2023, the Company funded an aggregate amount of 1.4 During the year ended December 31, 2023, the Company funded an aggregate amount of approximately $ 251,000 On December 1, 2022, the Company issued 465,834 0.20 25 75 90,188 67,600 Chief Financial Officer – Jason Sunstein Effective January 1, 2020, the Company executed an employment agreement with its Chief Financial Officer. The Company has not paid any salary to its Chief Financial Officer for the year ended December 31, 2023. The Company has accrued $ 33,808 66,846 33,038 On December 1, 2022, the Company issued 465,834 0.20 25 75 90,188 67,600 The Company’s Chief Financial Officer is also the managing member of Six Twenty Management LLC, an entity that has been providing ongoing capital support to the Company (See Note 8). The Company’s Chief Financial Officer also facilitated the Emerald Grove asset purchase as described in Note 3. President – Frank Ingrande In May 2021, the Company executed an employment agreement with its President. The Company has not paid any salary to its President for the year ended December 31, 2023. The Company has accrued $ 33,808 66,846 33,038 Frank Ingrande was the co-founder and owner of 33 75 On December 1, 2022, the Company issued 465,834 0.20 25 75 90,188 67,600 International Real Estate Development, LLC. (“IRED”) Frank Ingrande was an owner of 33 25 75 33 On January 1, 2023, the Company issued a convertible promissory note pursuant to the acquisition of RCVD for a total principal of $ 8,900,000 5 2,225,000 12

PROMISSORY NOTES

PROMISSORY NOTES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
PROMISSORY NOTES	NOTE 5 – PROMISSORY NOTES Promissory notes consisted of the following at September 30, 2024 and December 31, 2023: SCHEDULE OF PROMISSORY NOTES September 30, 2024 December 31, 2023 Cash Call note payable, due August 2020 – past maturity $ 24,785 $ 24,785 Cash Call note payable, due December 31, 2024 $ 24,785 $ 24,785 Elder note payable, 10 December 31, 2024 1,500 1,500 Elder note payable, 15 December 31, 2024 76,477 76,477 Griffith note payable, 15 December 31, 2024 250,000 250,000 Banker note payable, 15 December 31, 2024 42,500 97,500 Robles note Payable, 10 December 31, 2024 37,500 37,500 Victrix note payable, 20 De cember 31, 2024 400,000 400,000 Redwood Trust note payable, 12 January 2025 1,352,000 1,787,000 Total Notes payable $ 2,184,762 $ 2,674,762 Less discounts - - Total Promissory notes, net of discount 2,184,762 2,674,762 Less current portion (2,184,762 ) (2,674,762 ) Total Promissory notes, net of discount - long term $ - $ - Redwood Trust 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 387,000 January 1, 2025 Victrix LLC On December 6, 2023, the Company took out a second financing on its 80 400,000 20 2,000,000 Cash Call, Inc. On March 19, 2018, the Company issued a promissory note to CashCall, Inc. for $ 75,000 of cash consideration. The note bears interest at 94 % 7,500 On August 2, 2022, the Company and Cash Call settled for an aggregate principal of $ 23,641 3,152 As of September 30, 2024 and December 31, 2023, the remaining principal balance was $ 24,785 Christopher Elder On December 15, 2020, the Company entered into a promissory note pursuant to which the Company borrowed $ 126,477 18 There was no activity during the nine months ended September 30, 2024. As of September 30, 2024 and December 31, 2023, the remaining principal balance was $ 76,477 The Company incurred approximately $ 2,868 37,839 34,971 Bobbie Allen Griffith On September 5, 2023, the Company entered into a promissory note pursuant to which the Company borrowed $ 215,000 15 The Company repaid the note in full during the year ended December 31, 2023. During the year ended December 31, 2023, the Company was advanced an additional $ 250,000 250,000 The Company incurred approximately $ 3,875 19,375 15,500 The Company initially recognized a debt discount and stock payable on this note of $ 20,777 George Banker On August 11, 2023, the Company entered into a promissory note pursuant to which the Company borrowed $ 150,000 15 Accrued interest was $ 22,500 42,500 The Company initially recognized a debt discount and stock payable on this note of $ 5,769 George Robles On September 1, 2023, the Company entered into a promissory note pursuant to which the Company borrowed $ 100,000 5 10 Accrued interest was $ 7,500 37,500 The Company initially recognized a debt discount and stock payable on this note of $ 5,393 Kitchner During the nine months ended September 30, 2024, the Company entered into a promissory note pursuant to which the Company borrowed $ 75,000 10 0	NOTE 6 – PROMISSORY NOTES Promissory notes consisted of the following at December 31, 2023, and 2022: SCHEDULE OF PROMISSORY NOTES December 31, 2023 December 31, 2022 Cash Call note payable, due August 2020 – past maturity $ 24,785 $ 24,785 Cash Call note payable, due August 2020 $ 24,785 $ 24,785 Elder note payable, 10 March 2020 1,500 1,500 Elder note Payable, 15 March 2021 76,477 76,477 Griffith note Payable, 15 May 2024 250,000 - Banker note Payable, 15 October 2023 97,500 - Robles note Payable, 10 November 2023 37,500 - Victrix note payable, 20 March 2024 400,000 - Redwood Trust note payable, 12 January 2024 1,787,000 1,787,000 Total Notes Payable $ 2,674,762 $ 1,889,762 Less discounts - (4,146 ) Total Promissory notes, net of discount 2,674,762 1,885,616 Less current portion (2,674,762 ) (1,885,616 ) Total Promissory notes, net of discount - long term $ - $ - Redwood Trust 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 387,000 January 1, 2024 254,648 263,377 649 73,040 Victrix LLC On December 6, 2023, the Company took out a second financing on its 80 400,000 20 2,000,000 Cash Call, Inc. – In default On March 19, 2018, the Company issued a promissory note to CashCall, Inc. for $ 75,000 94 August 1, 2020 7,500 On August 2, 2022, the Company and Cash Call settled for an aggregate principal of $ 23,641 3,152 As of December 31, 2023 and 2022, the remaining principal balance was $ 24,785 Christopher Elder – In default On December 15, 2020, the Company entered into a promissory note pursuant to which the Company borrowed $ 126,477 18 There was no activity during the years ended December 31, 2023 and 2022, respectively. As of December 31, 2023 and 2022, the remaining principal balance was $ 76,477 The Company incurred approximately $ 11,472 11,310 34,971 23,500 Bobbie Allen Griffith On September 5, 2023, the Company entered into a promissory note pursuant to which the Company borrowed $ 215,000 15 The Company repaid the note in full during the ended December 31, 2023. During the year ended December 31, 2023, the Company was advanced another $ 250,000 250,000 The Company incurred approximately $ 15,500 15,500 The Company initially recognized a debt discount and stock payable on this note of $ 20,777 20,777 George Banker – In Default On August 11, 2023, the Company entered into a promissory note pursuant to which the Company borrowed $ 150,000 15 The Company incurred approximately $ 22,500 22,500 97,500 The Company initially recognized a debt discount and stock payable on this note of $ 5,769 5,769 George Robles – In Default On September 1, 2023, the Company entered into a promissory note pursuant to which the Company borrowed $ 100,000 5 10 The Company incurred approximately $ 7,500 7,500 37,500 The Company initially recognized a debt discount and stock payable on this note of $ 5,393 5,393

CONVERTIBLE NOTES

CONVERTIBLE NOTES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
CONVERTIBLE NOTES	NOTE 6 – CONVERTIBLE NOTES Convertible notes consisted of the following at September 30, 2024 and December 31, 2023: SCHEDULE OF CONVERTIBLE NOTES September 30, 2024 December 31, 2023 1800 Diagonal convertible note #5, 9 June 2024 - 55,000 1800 Diagonal convertible note #6, 10 September 2024 - 68,511 1800 Diagonal convertible note #7, 10 September 2024 - 61,600 Mast Hill convertible note, 16 March 2023 250,000 250,000 Blue Lake convertible note, 16 March 2023 250,000 250,000 International Real Estate Development, 5 March 2024 - 8,900,000 Total convertible notes $ 500,000 $ 9,585,111 Less discounts (25,654 ) (33,034 ) Total convertible notes, net of discount 474,346 9,552,077 Less current portion (474,346 ) (9,552,077 ) Total convertible notes, net of discount - long term $ - $ - Mast Hill Fund, L.P (“Mast note”) On March 23, 2022, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 250,000 211,250 13,750 25,000 16 35,000 Additionally, as an incentive to the note holder, the securities purchase agreement also provided for the issuance of 225,000 101,000 343,750 0.80 five years 0.35 During the year ended December 31, 2023, the Company converted approximately $ 133,096 1,664,857 The principal balance owed to Mast Hill Fund was $ 250,000 9,221 The Company has not yet received any default notice from the investor. Upon event of default, the Company is required to pay the outstanding principal plus accrued interest and a default penalty which is equal to 25 The Company initially recognized $ 219,832 0 Blue Lake Partners LLC (“Blue Lake note”) On March 28, 2022, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 250,000 211,250 13,750 25,000 16 35,000 225,000 101,000 343,750 0.80 five years The note is convertible upon an event of default at the noteholder’s option into shares of our common stock at a fixed conversion price of $ 0.35 The principal balance owed to Blue Lake was $ 250,000 The Company has not yet received any default notice from the investor. Upon event of default, the Company is required to pay the outstanding principal plus accrued interest and a default penalty which is equal to 25 The Company initially recognized $ 219,607 0 1800 Diagonal Lending Inc. (“Diagonal note”) Diagonal note #5 On September 13, 2023, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 55,000 50,000 5,000 9 default coupon of 22% The maturity date of the note is June 15, 2024 The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days 50 The Company initially recognized $ 5,000 1,527 0 3,473 Diagonal note #6 On September 6, 2023, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 92,000 75,000 17,000 default coupon of 22% The maturity date of the note is September 6, 2024 The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days 50 Diagonal note #7 On December 5, 2023, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 61,600 55,000 6,600 10 default coupon of 22% The maturity date of the note is September 15, 2024 The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days 50 All Diagonal notes have been satisfied in full as of September 30, 2024. International Real Estate Development, LLC On January 1, 2023, the Company issued a convertible promissory note pursuant to the acquisition of RCVD for a total principal of $ 8,900,000 5 September 30, 2024 2,225,000 12 The convertible note is convertible commencing on April 1, 2023 at the option of the holder into shares of common stock at a 10% discount to market price. The Company can prepay the convertible note at any time. The Company incurred $ 111,250 8,900,000 556,250 89,000	NOTE 7 – CONVERTIBLE NOTES Convertible notes consisted of the following at December 31, 2023 and 2022: SCHEDULE OF CONVERTIBLE NOTES December 31, 2023 December 31, 2022 1800 Diagonal convertible note #1, 9 July 2023 - 85,000 1800 Diagonal convertible note#2, 9 September 2023 - 64,250 1800 Diagonal convertible note #3, 9 October 2023 - 122,488 1800 Diagonal convertible note #5, 9 June 2024 55,000 - 1800 Diagonal convertible note #6, 10 September 2024 68,511 - 1800 Diagonal convertible note #7, 10 September 2024 61,600 - Mast Hill convertible note, 16 March 2023 250,000 250,000 Blue Lake convertible note, 16 March 2023 250,000 250,000 International Real Estate Development, 5 March 2024 8,900,000 - Total convertible notes $ 9,585,111 $ 771,738 Less discounts (33,034 ) (213,081 ) Total convertible notes, net of discount 9,552,077 558,657 Less current portion (9,552,077 ) (558,657 ) Total convertible notes, net of discount - long term $ - $ - Mast Hill Fund, L.P (“Mast note”) - In default On March 23, 2022, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 250,000 211,250 13,750 25,000 16 35,000 Additionally, as an incentive to the note holder, the securities purchase agreement also provided for the issuance of 225,000 101,000 343,750 0.80 five years 0.35 During the year ended December 31, 2023, the Company converted approximately $ 133,096 1,664,857 The principal balance owed to Mast Hill Fund was $ 250,000 36,884 9,221 23,703 The Company is in default as the Company (i) consummated a variable rate transaction with another lender and (ii) failed to make the required installment payment as required under the terms of the agreement. Upon event of default, the Company is required to pay the outstanding principal plus accrued interest and a default penalty which is equal to 25 As of December 31, 2023 and 2022, the default penalty was $ 0 68,426 6,904 75,289 The Company initially recognized $ 219,832 50,742 The balance of the unamortized debt discount was $ 0 50,742 Blue Lake Partners LLC (“Blue Lake note”) – In default On March 28, 2022, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 250,000 211,250 13,750 25,000 16 35,000 225,000 101,000 343,750 0.80 five years The note is convertible upon an event of default at the noteholder’s option into shares of our common stock at a fixed conversion price of $ 0.35 The principal balance owed to Blue Lake was $ 250,000 17,867 41,207 23,400 The Company is in default of the note as the Company (i) consummated a variable rate transaction with another lender and (ii) failed to make the required installment payment as required under the terms of the agreement. The Company has not yet received any default notice from the investor. Upon event of default, the Company is required to pay the outstanding principal plus accrued interest and a default penalty which is equal to 25 As of December 31, 2023 and 2022, the Company accrued $ 97,195 The Company initially recognized $ 219,607 53,097 The balance of the unamortized debt discount was $ 0 53,097 1800 Diagonal Lending Inc. (“Diagonal note”) Diagonal note #1 On July 28, 2022, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 85,000 80,750 4,250 9 At any time after issuance, the note is convertible into shares of our common stock at the greater of a fixed rate or discount to the market price. The note includes a prepayment feature at a premium of 25% from the issuance date and up to 180 days 50 During the nine months ended December 31, 2023, the Company converted $ 15,000 242,404 111,594 The principal balance of Diagonal note #1 was $ 0 85,000 37,900 0 3,700 The Company initially recognized $ 4,250 2,479 0 2,479 Diagonal note #2 On September 2, 2022, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 64,250 60,000 4,250 9 At any time after issuance, the note is convertible into shares of our common stock at the greater of a fixed conversion rate or discount to the market price. The note includes a prepayment feature at a premium of 25% from the issuance date and up to 180 days 50 The Company repaid $ 11,798 71,000 The principal balance owed to Diagonal was $ 0 64,250 16,620 0 1,900 The Company amortized $ 42,876 0 2,833 Diagonal note #3 On October 17, 2022, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 142,276 122,782 19,494 10 guaranteed twelve-month coupon or $14,227 The maturity date of the note is October 17, 2023 15,650 The Company incurred approximately $ 14,227 1,423 12,804 During the year ended December 31, 2023, the Company repaid $ 12,804 122,488 The Company initially recognized $ 19,494 15,433 0 15,433 The balance of the Diagonal note #3 was $ 0 122,488 Diagonal note #4 On March 3, 2023, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 104,250 100,000 4,250 9 22 The maturity date of the note is March 3, 2024 The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days. The note includes a 50% penalty premium on unpaid principal and interest upon an event of default During the year ended December 31, 2023, the Company repaid $ 104,250 The Company initially recognized $ 4,250 4,250 0 The balance of the Diagonal note #4 was $ 0 Diagonal note #5 On September 13, 2023, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 55,000 50,000 5,000 9 default coupon of 22% The maturity date of the note is June 15, 2024 The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days 50 The Company incurred approximately $ 1,652 1,652 The Company initially recognized $ 5,000 1,527 3,473 The balance of the Diagonal note #5 was $ 55,000 Diagonal note #6 On September 6, 2023, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 92,000 75,000 17,000 10 default coupon of 22% The maturity date of the note is September 6, 2024 The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days 50 The Company incurred approximately $ 9,200 9,200 The Company initially recognized $ 17,000 5,668 11,332 The balance of the Diagonal note #6 was $ 68,511 Diagonal note #7 On December 5, 2023, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 61,600 55,000 6,600 default coupon of 22% The maturity date of the note is September 15, 2024 The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days 50 The Company incurred approximately $ 6,160 6,160 The Company initially recognized $ 6,600 789 5,811 The balance of the Diagonal note #7 was $ 61,600 International Real Estate Development, LLC. - In default On January 1, 2023, the Company issued a convertible promissory note pursuant to the acquisition of RCVD for a total principal of $ 8,900,000 5 March 31, 2024 2,225,000 12 The convertible note is convertible commencing on April 1, 2023 at the option of the holder into shares of common stock at a 10% discount to market price. The Company can prepay the convertible note at any time. The Company incurred $ 445,000 445,000 8,900,000

PROMISSORY NOTES _ RELATED PART

PROMISSORY NOTES – RELATED PARTY	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Promissory Notes Related Party
PROMISSORY NOTES – RELATED PARTY	NOTE 7 – PROMISSORY NOTES – RELATED PARTY Related party promissory notes consisted of the following at September 30, 2024, and December 31, 2023: SCHEDULE OF RELATED PARTY PROMISSORY NOTES September 30, 2024 December 31, 2023 Frank Ingrande – On demand $ - $ 10,394 Lisa Landau – On demand 308,040 94,104 Total promissory notes, net of discount current $ 308,040 $ 104,498 Lisa Landau Lisa Landau is a relative of the Company’s Chief Financial Officer. During the nine months ended September 30, 2024 and the year ended December 31, 2023, Lisa Landau advanced funds to the Company for general corporate expenses and paid directly towards the Diagonal convertible notes.	NOTE 8 – PROMISSORY NOTES – RELATED PARTIES PROMISSORY NOTES – RELATED PARTY Related party promissory notes consisted of the following at December 31, 2023 and 2022: SCHEDULE OF RELATED PARTY PROMISSORY NOTES December 31, 2023 December 31, 2022 RAS Real Estate LLC – Past maturity $ - $ 249,589 Six-Twenty Management LLC – On demand - 960,746 Frank Ingrande – On demand 10,394 - Lisa Landau – On demand 94,104 76,359 Total promissory notes, net of discount current $ 104,498 $ 1,286,694 Six Twenty Management LLC (“Six-Twenty”) – Manager is the Company’s Chief Financial Officer Jason Sunstein, the Company’s Chief Financial Officer is also the managing member and 100 On March 31, 2021, the Company executed a non-convertible promissory note with Six Twenty for an initial amount funded of $ 288,611 8 609,200 During the year ended December 31, 2023, Six Twenty funded an additional $ 485,881 111,594 143,883 During the year ended December 31, 2023, the Company converted the outstanding balance and interest payable into Series D Preferred Stock. See note 12 for further discussion. The Company incurred approximately $ 84,860 62,611 0 86,965 As of December 31, 2023 and 2022, the principal balance owed to Six-Twenty was $ 0 960,746 RAS, LLC (past maturity) On October 25, 2019, the Company issued a promissory note to RAS, LLC, a company controlled by an employee, who is a relative of the Company’s Chief Financial Officer for $ 440,803 10 18 2,500,000 During the year ended December 31, 2023, the Company paid $ 12,300 7,021,171 386,023 1,167,588 781,565 0 249,589 During the year ended December 31, 2023, the Company incurred $ 102,858 18 0 45,876 Lisa Landau Lisa Landau is a relative of the Company’s Chief Financial Officer. During the year ended December 31, 2023, Lisa Landau advanced $ 71,000 71,000 152,065 The principal balance was $ 94,104 76,360

BUSINESS ACQUISITION IN STAGES

BUSINESS ACQUISITION IN STAGES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
BUSINESS ACQUISITION IN STAGES	NOTE 8 – BUSINESS ACQUISITION IN STAGES On January 3, 2023, the Company completed the acquisition in stages of International Real Estate Development, LLC (“IRED” or the “seller”), for the purchase of the remaining seventy five percent ( 75% 13.4 8,900,000 20,000,000 1.8 33,000,000 2.7 20,000,000 Prior to the acquisition of a controlling financial interest in RCVD, the Company held a twenty five percent ( 25% Investments – Equity Method and Joint Ventures . 2,680,000 0 As outlined in the letter of intent with IRED and RCVD dated April 2021, in addition to various communications with both parties, the Company had strategized and intended to acquire the remaining 75% 25% The Company has accounted for this transaction as a business combination in stages under ASC 805 Business Combinations The secured convertible promissory note has a principal amount of $ 8,900,000 2,225,000 5% 12% 10% 445,000 RCVD was originally formed in the State of Nevada. RCVD is a 1,100-acre As of December 31, 2023, the Company finalized its purchase price allocation and valuation for the acquisition of RCVD. The acquisition-date fair value of the consideration transferred is as follows: SCHEDULE OF FAIR VALUE OF CONSIDERATION TRANSFERRED January 3, 2023 Fair value of common stock $ 1,800,000 Fair value of common stock warrants 2,674,972 Promissory notes $ 8,900,000 Fair value of consideration transferred $ 13,374,972 The following is the purchase price allocation as of the January 3, 2023, acquisition date: SCHEDULE OF PROVISIONAL PURCHASE PRICE ALLOCATION January 3, 2023 Cash $ 321,916 Accounts receivable 1,900,388 Other current assets 342,574 Fixed Assets 16,213,967 Accounts payable and accrued expenses (652,329 ) Mortgage loans (6,576,566 ) Related party notes (16,545 ) Deferred revenue (9,276,620 ) Net Assets Acquired $ 2,256,785 Goodwill 11,118,187 Total consideration $ 13,374,972 Pro Forma Financial Information The following unaudited pro forma consolidated results of operations for the years ended December 31, 2023 and 2022 assume the acquisition was completed on January 1, 2022: SCHEDULE OF PRO FORMA FINANCIAL INFORMATION 2023 2022 Years Ended December 31, 2023 2022 Pro forma net revenues 1,090,617 1,516,622 Pro forma net loss (1,110,022 ) (926,798 ) Pro forma data does not purport to be indicative of the results that would have been obtained had these events actually occurred at the beginning of the periods presented and is not intended to be a projection of future results. Common Stock warrants At acquisition date, the Company measures the fair value of the common stock warrant using the Black-Scholes option valuation model using the following assumptions as of December 31, 2023: SCHEDULE OF FAIR VALUE OF COMMON STOCK WARRANTS Expected term 5 Exercise price $ 0.10 Expected volatility 145 % Risk-free interest rate 3.94 % Forfeitures None The assumptions used in determining fair value represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management’s judgment. As a result, if factors change, including changes in the market value of the Company’s common stock, managements’ assessment, or significant fluctuations in the volatility of the trading market for the Company’s common stock, the Company’s fair value estimates could be materially different in the future. The Company computes the fair value of the common stock warrants at the acquisition date, which does not have to be updated at each reporting period.	NOTE 9 – BUSINESS ACQUISITION IN STAGES On January 3, 2023, the Company completed the acquisition in stages of International Real Estate Development, LLC (“IRED” or the “seller”), for the purchase of the remaining seventy five percent ( 75 13.4 8,900,000 20,000,000 1.8 33,000,000 2.7 20,000,000 Prior to the acquisition of a controlling financial interest in RCVD, the Company held a twenty five percent ( 25 Investments – Equity Method and Joint Ventures . 2,680,000 0 As outlined in the letter of intent with IRED and RCVD dated April 2021, in addition to various communications with both parties, the Company had strategized and intended to acquire the remaining 75 25 The Company has accounted for this transaction as a business combination in stages under ASC 805 Business Combinations The secured convertible promissory note has a principal amount of $ 8,900,000 2,225,000 5 March 31, 2024 12 10 445,000 RCVD was originally formed in the State of Nevada. RCVD is a 1,100 As of December 31, 2023, the Company finalized its purchase price allocation and valuation for the acquisition of RCVD. The acquisition-date fair value of the consideration transferred is as follows: SCHEDULE OF FAIR VALUE OF CONSIDERATION TRANSFERRED January 3, 2023 Fair value of common stock $ 1,800,000 Fair value of common stock warrants 2,674,972 Promissory notes $ 8,900,000 Fair value of consideration transferred $ 13,374,972 The following is the purchase price allocation as of the January 3, 2023, acquisition date: SCHEDULE OF PROVISIONAL PURCHASE PRICE ALLOCATION January 3, 2023 Cash $ 321,916 Accounts receivable 1,900,388 Other current assets 342,574 Fixed Assets 16,213,967 Accounts payable and accrued expenses (652,329 ) Mortgage loans (6,576,566 ) Related party notes (16,545 ) Deferred revenue (9,276,620 ) Net Assets Acquired $ 2,256,785 Goodwill 11,118,187 Total consideration $ 13,374,972 Pro Forma Financial Information The following unaudited pro forma consolidated results of operations for the years ended December 31, 2023 and 2022 assume the acquisition was completed on January 1, 2022: SCHEDULE OF PRO FORMA FINANCIAL INFORMATION 2023 2022 Years Ended December 31, 2023 2022 Pro forma net revenues 1,090,617 1,516,622 Pro forma net loss (1,110,022 ) (926,798 ) Pro forma data does not purport to be indicative of the results that would have been obtained had these events actually occurred at the beginning of the periods presented and is not intended to be a projection of future results. Common Stock warrants At acquisition date, the Company measures the fair value of the common stock warrant using the Black-Scholes option valuation model using the following assumptions: SCHEDULE OF FAIR VALUE OF COMMON STOCK WARRANTS For the Years Ending 2023 2022 Expected term 5 - Exercise price $ 0.10 - Expected volatility 145 % - Risk-free interest rate 3.94 % - Forfeitures None - The assumptions used in determining fair value represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management’s judgment. As a result, if factors change, including changes in the market value of the Company’s common stock, managements’ assessment, or significant fluctuations in the volatility of the trading market for the Company’s common stock, the Company’s fair value estimates could be materially different in the future. The Company computes the fair value of the common stock warrants at the acquisition date, which does not have to be updated at each reporting period.

EQUITY METHOD INVESTMENT

EQUITY METHOD INVESTMENT	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
EQUITY METHOD INVESTMENT	NOTE 9 – 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 RCVD’s economic performance, and therefore, the Company is not the primary beneficiary of RCVD and RCVD has not been consolidated under the variable interest model. The investment was initially recorded at cost, which was determined to be $ 2,680,000 2,089,337 On January 3, 2023, the Company executed a securities purchase agreement with International Real Estate Development, LLC, for the purchase of the remaining seventy five percent ( 75% 13,500,000 The Company acquired a controlling financial interest and accounted for this transaction as a business combination in stages under ASC 805 (refer to note 8). Upon the acquisition of such controlling interest, the Company re-measured the previously held equity method interest to fair value as part of the accounting for the business combination, see Note 8.	NOTE 10 – 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 RCVD’s economic performance, and therefore, the Company is not the primary beneficiary of RCVD and RCVD has not been consolidated under the variable interest model. The investment was initially recorded at cost, which was determined to be $ 2,680,000 2,089,337 On January 3, 2023, the Company executed a securities purchase agreement with International Real Estate Development, LLC, for the purchase of the remaining seventy five percent ( 75 13,500,000 The Company acquired a controlling financial interest and accounted for this transaction as a business combination in stages under ASC 805 (refer to note 9). Upon the acquisition of such controlling interest, the Company re-measured the previously held equity method interest to fair value as part of the accounting for the business combination, see Note 9.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10 – COMMITMENTS AND CONTINGENCIES Commitment to Purchase Land (Valle Divino) The land project consisting of 20 acres to be acquired from Baja Residents Club (a Company controlled by our CEO Roberto Valdes) and developed into Valle Divino resort in Ensenada, Baja California, the acquisition of title to the land for this project is subject to approval from the Mexican government in Baja, California. Although management believes that the transfer of title to the land will be approved before the end of the Company fiscal year end 2024, there is no assurance that such transfer of title will be approved in that time frame or at all. 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 through a Fideicomiso. As of September 30, 2024 and December 31 2023, Valdetierra S.A de C.V., a company controlled and 100% 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 The total budget was established at approximately $ 1,556,000 995,747 560,250 Commitment to Sell Land (IntegraGreen) On September 30, 2019, the Company entered into a contract for deed agreement “Agreement” with IntegraGreen whose principal, Christopher Elder, is also a creditor. Under the agreement the Company agreed to the sale of 20 630,000 63,000 403,020 The Company fully impaired the carrying balance of its account receivable owed by IntegraGreen as of December 31, 2023 Oasis Park Resort construction budget During the year ended December 31, 2021, the Company engaged a general contractor to complete phase I of the project including the two-mile access road and the community entrance structure. Contractor also commenced phase II construction including the waterfront clubhouse, casitas, and model homes. The total budget was established at approximately $ 512,000 118,600 393,400 September 30, 2024 and December 31 2023 . 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.	NOTE 11 – COMMITMENTS AND CONTINGENCIES Commitment to Purchase Land (Valle Divino) The land project consisting of 20 acres to be acquired from Baja Residents Club (a Company controlled by our CEO Roberto Valdes) and developed into Valle Divino resort in Ensenada, Baja California, the acquisition of title to the land for this project is subject to approval from the Mexican government in Baja, California. Although management believes that the transfer of title to the land will be approved before the end of the Company fiscal year end 2023, there is no assurance that such transfer of title will be approved in that time frame or at all. 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 through a Fideicomiso. As of December 31, 2022, and 2021, Valdetierra S.A de C.V., a company controlled and 100 457,275 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 The total budget was established at approximately $ 1,556,000 995,747 560,250 Commitment to Sell Land (IntegraGreen) On September 30, 2019, the Company entered into a contract for deed agreement “Agreement” with IntegraGreen whose principal, Christopher Elder, is also a creditor. Under the agreement the Company agreed to the sale of 20 630,000 63,000 403,020 The Company fully impaired the carrying balance of its account receivable owed by IntegraGreen as of December 31, 2023 and 2022. Oasis Park Resort construction budget During the year ended December 31, 2021, the Company engaged a general contractor to complete phase I of the project including the two-mile access road and the community entrance structure. Contractor also commenced phase II construction including the waterfront clubhouse, casitas, and model homes. The total budget was established at approximately $ 512,000 118,600 393,400 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 (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY (DEFICIT)	NOTE 11 – STOCKHOLDERS’ EQUITY (DEFICIT) The Company’s equity at September 30, 2024 consisted of 150,000,000 2,010,000 0.001 , there were 89,006,719 86,006,719 79,658,165 76,658,165 As of September 30, 2024, there were 117,000 1,000 3,100 17,000 As of December 31, 2023, there were 28,000 1,000 3,100 17,000 Equity Incentive Plans 2022 Equity Incentive Plan On December 1, 2022, the Company’s Board of Directors approved a 2022 Equity Incentive Plan (the “2022 Plan”). Pursuant to the 2022 Plan, the Company has reserved a total of 5,000,000 2,150,000 2,150,000 2020 Equity Incentive Plan On August 26, 2020, the Company’s Board of Directors approved the 2020 Equity Incentive Plan (the “2020 Plan”). The Company has reserved a total of 3,000,000 1,700,000 2019 Equity Incentive Plan 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 2,150,000 Activity during the nine months ended September 30, 2024 During the nine months ended September 30, 2024, the Company issued 4,702,595 317,419 During the nine months ended September 30, 2024, the Company issued 1,223,776 During the nine months ended September 30, 2024, the Company issued 2,484,832 During the nine months ended September 30, 2024, the Company issued 550,000 47,415 During the nine months ended September 30, 2024, the Company issued 387,351 Activity during the nine months ended September 30, 2023 During the nine months ended September 30, 2023, the Company issued 2,200,000 152,000 During the nine months ended September 30, 2023, the Company issued 20,000,000 1,800,000 During the nine months ended September 30, 2023, the Company issued 8,928,435 During the nine months ended September 30, 2023, the Company issued 267,310 During the nine months ended September 30, 2023, the Company issued 500,000 50,000 Preferred Stock On November 6, 2019, the Company authorized and issued 1,000 350,000 500,000 293,500 The holder can convert the Series B into shares of common stock at a discount of 35% to the market price. The terms and conditions of the Series B include an in-kind accrual feature, which provides for a cumulative accrual at a rate of 12% 1,212,822 The Securities Purchase Agreement (“SPA”) states that the in-kind accrual rate should be increased by10% per annum upon each occurrence of an event of default. In addition, the SPA further states that the conversion price initially set at a discount of 35% to the market price should be further increased by an additional 10% upon each occurrence of an event of default. At the date of their Annual Report, CleanSpark claims that the Company was in default in three instances triggering further discount to the market price for the conversion feature and additional accrual rate. Management has recorded for this additional default and interest expense as noted in the previous paragraph. The Company has not been served with any notice of default stating the specific default events but will continue to accrue the additional default interest until the matter is resolved. As of the date of the filing of this Annual Report, the parties are cooperating to resolve this matter. During the nine months ended September 30, 2024, the Company issued 89,000 8,900,000 556,250 On June 2, 2023, the Company authorized and issued 10,000 3,100 310,000 310,000 The terms and conditions of the Series C include an in-kind accrual feature, which provides for a cumulative accrual at a rate of 12% 60,003 94,827 The Securities Purchase Agreement (“SPA”) states that the in-kind accrual rate should be increased by 8% per annum upon each occurrence of an event of default. Concurrently with this SPA, the Company entered into a Warrant Inducement Agreement (“Inducement”). Previously, on July 26, 2021, the Company entered into a Warrant Purchase Agreement with Bigger Capital Fund, LP where the Company issued common stock purchase warrants at an exercise price of $ 0.68 1,240,000 0.07 2,740,000 0.07 123,896 In October 2023, the Company filed and adopted a Certificate of Designations, Preferences and Rights of the Series D Convertible Preferred Stock (the “Certificate of Designations”) with the Wyoming Secretary of State, authorizing the issuance of up to 20,000 0.001 100.00 The Series D Preferred Stock has no stated maturity and is subject to a mandatory redemption at 110% of the Stated Value, plus all unpaid dividends in respect of such share (the “Additional Amount”) thereon. The Series D Preferred Stock ranks senior with respect to the preferences as to dividends, distributions and payments upon the liquidation, dissolution and winding up of the Company to all other shares of capital stock of the Company, including all other outstanding shares of preferred stock as of the filing date of the Certificate of Designations, except, however, the Series D Preferred Stock is subordinate to the series of preferred stock of the Company designated as “Series C Convertible Preferred Stock.” The Company shall be permitted to issue capital stock, including preferred stock, that is junior in rank to the Series D Preferred Stock with respect to the preferences as to dividends, distributions and payments upon the liquidation, dissolution and winding up of the Company. Holders of shares of Series D Preferred Stock are entitled to receive, on each dividend payment date, (i) cumulative cash dividends on each share of Series D Preferred Stock, on a quarterly basis, at a rate of 12% per annum of the Stated Value, plus the Additional Amount thereon, and (ii) dividends in the form of shares of common stock on each share of Series D Preferred Stock, on a quarterly basis, at a rate of 8% per annum on the Stated Value. At any time after the earlier of (i) a Qualified Offering (as defined below) or (ii) the date that is 18 months from the date the first share of Series D Preferred Stock is issued to any holder thereof, each holder of Series D Preferred Stock shall be entitled to convert any portion of the outstanding Series D Preferred Stock, including any Additional Amount, held by such holder into shares of common stock at the Conversion Price (as defined below) by following the mechanics of conversion set forth in the Certificate of Designations. The amount of shares of common stock issuable upon a conversion for each Series D Preferred Stock shall be the Stated Value of such share plus the Additional Amount divided by the Conversion Price (as defined below). The “Conversion Price” for each Series D Preferred Stock is, the lower of the price per share at which a Qualified Offering (as defined below) is made (the “Qualified Offering Price”) or 80% of the average of the closing sale price for the 10 consecutive trading days immediately preceding, but not including, the effective date of the applicable conversion notice. During the year ended December 31, 2023, the Company converted $ 1,414,338 171,825 17,000 Warrants A summary of the Company’s warrant activity during the nine months ended September 30, 2024, is presented below: SCHEDULE OF WARRANTS ACTIVITY Number of Weighted Weighted Contract Outstanding at December 31, 2023 38,107,500 $ 0.16 4.17 Granted - - - Exercised - - - Forfeited-Canceled - - - Outstanding at September 30, 2024 38,107,500 $ 0.16 3.67 Exercisable at September 30, 2024 38,107,500 The aggregate intrinsic value as of September 30, 2024 and December 31, 2023, was $ 7,155,146 7,155,146 , respectively. Options A summary of the Company’s option activity during the nine months ended September 30, 2024, is presented below: SCHEDULE OF OPTION ACTIVITY Number of Options Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2023 6,000,000 $ 0.34 3.14 Granted - - - Exercised - - - Forfeited-Canceled - - - Outstanding at September 30, 2024 6,000,000 $ 0.34 2.64 Exercisable at September 30, 2024 6,000,000 Options outstanding as of September 30, 2024, and December 31, 2023, had aggregate intrinsic value of $ 0	NOTE 12 – STOCKHOLDERS’ EQUITY (DEFICIT) The Company’s equity at December 31, 2023 consisted of 150,000,000 2,010,000 0.001 79,658,165 76,658,165 43,499,423 As of December 31, 2023, there were 28,000 1,000 3,100 17,000 As of December 31, 2022, there were 28,000 1,000 Equity Incentive Plans 2022 Equity Incentive Plan On December 1, 2022, the Company’s Board of Directors approved a 2022 Equity Incentive Plan (the “2022 Plan”). Pursuant to the 2022 Plan, the Company has reserved a total of 5,000,000 2,150,000 2,150,000 2020 Equity Incentive Plan On August 26, 2020, the Company’s Board of Directors approved the 2020 Equity Incentive Plan (the “2020 Plan”). The Company has reserved a total of 3,000,000 1,700,000 2019 Equity Incentive Plan 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 2,150,000 Activity during the year ended December 31, 2023 During the year ended December 31, 2023, the Company issued 2,953,000 449,000 During the year ended December 31, 2023, the Company issued 20,000,000 1,800,000 During the year ended December 31, 2023, the Company issued 8,928,435 During the year ended December 31, 2023, the Company issued 267,310 During the year ended December 31, 2023, the Company issued 1,410,000 During the year ended December 31, 2023, the Company issued 500,000 50,000 During the year ended December 31, 2023, the Company issued 2,100,000 2,000,000 Activity during the year ended December 31, 2022 During the year ended December 31, 2022, the Company issued an aggregate of 3,447,038 1,470,837 During the year ended December 31, 2022, the Company received $ 15,000 60,000 During the year ended December 31, 2022, the Company issued 1,300,000 1,300,000 1,300 During the year ended December 31, 2022, the Company issued 6,039,058 905,859 During the year ended December 31, 2022, the Company issued 450,000 202,275 Preferred Stock On November 6, 2019, the Company authorized and issued 1,000 350,000 500,000 293,500 The holder can convert the Series B into shares of common stock at a discount of 35% to the market price. The terms and conditions of the Series B include an in-kind accrual feature, which provides for a cumulative accrual at a rate of 12 1,022,822 60,000 1,212,822 190,000 The Securities Purchase Agreement (“SPA”) states that the in-kind accrual rate should be increased by10% per annum upon each occurrence of an event of default. In addition, the SPA further states that the conversion price initially set at a discount of 35% to the market price should be further increased by an additional 10% upon each occurrence of an event of default. At the date of their Annual Report, CleanSpark claims that the Company was in default in three instances triggering further discount to the market price for the conversion feature and additional accrual rate. Management has recorded for this additional default and interest expense as noted in the previous paragraph. The Company has not been served with any notice of default stating the specific default events but will continue to accrue the additional default interest until the matter is resolved. As of the date of the filing of this Annual Report, the parties are cooperating to resolve this matter. The Company did not issue any shares of Series A or Series B preferred stock during the year ended December 31, 2023. On June 2, 2023, the Company authorized and issued 10,000 3,100 310,000 310,000 The terms and conditions of the Series C include an in-kind accrual feature, which provides for a cumulative accrual at a rate of 12 60,003 The Securities Purchase Agreement (“SPA”) states that the in-kind accrual rate should be increased by 8% per annum upon each occurrence of an event of default. Concurrently with this SPA, the Company entered into a Warrant Inducement Agreement (“Inducement”). Previously, on July 26, 2021, the Company entered into a Warrant Purchase Agreement with Bigger Capital Fund, LP where the Company issued common stock purchase warrants at an exercise price of $ 0.68 1,240,000 0.07 2,740,000 0.07 113,896 In October 2023, the Company filed and adopted a Certificate of Designations, Preferences and Rights of the Series D Convertible Preferred Stock (the “Certificate of Designations”) with the Wyoming Secretary of State, authorizing the issuance of up to 20,000 0.001 100.00 The Series D Preferred Stock has no stated maturity and is subject to a mandatory redemption at 110% of the Stated Value, plus all unpaid dividends in respect of such share (the “Additional Amount”) thereon. The Series D Preferred Stock ranks senior with respect to the preferences as to dividends, distributions and payments upon the liquidation, dissolution and winding up of the Company to all other shares of capital stock of the Company, including all other outstanding shares of preferred stock as of the filing date of the Certificate of Designations, except, however, the Series D Preferred Stock is subordinate to the series of preferred stock of the Company designated as “Series C Convertible Preferred Stock.” The Company shall be permitted to issue capital stock, including preferred stock, that is junior in rank to the Series D Preferred Stock with respect to the preferences as to dividends, distributions and payments upon the liquidation, dissolution and winding up of the Company. Holders of shares of Series D Preferred Stock are entitled to receive, on each dividend payment date, (i) cumulative cash dividends on each share of Series D Preferred Stock, on a quarterly basis, at a rate of 12% per annum of the Stated Value, plus the Additional Amount thereon, and (ii) dividends in the form of shares of common stock on each share of Series D Preferred Stock, on a quarterly basis, at a rate of 8% per annum on the Stated Value. At any time after the earlier of (i) a Qualified Offering (as defined below) or (ii) the date that is 18 months from the date the first share of Series D Preferred Stock is issued to any holder thereof, each holder of Series D Preferred Stock shall be entitled to convert any portion of the outstanding Series D Preferred Stock, including any Additional Amount, held by such holder into shares of common stock at the Conversion Price (as defined below) by following the mechanics of conversion set forth in the Certificate of Designations. The amount of shares of common stock issuable upon a conversion for each Series D Preferred Stock shall be the Stated Value of such share plus the Additional Amount divided by the Conversion Price (as defined below). The “Conversion Price” for each Series D Preferred Stock is, the lower of the price per share at which a Qualified Offering (as defined below) is made (the “Qualified Offering Price”) or 80% of the average of the closing sale price for the 10 consecutive trading days immediately preceding, but not including, the effective date of the applicable conversion notice. During the year ended December 31, 2023, the Company converted $ 1,414,338 171,825 17,000 Stock Options A summary of the Company’s option activity during the years ended December 31, 2023 and 2022, is presented below: SCHEDULE OF OPTION ACTIVITY Number of Options Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2022 6,000,000 $ 0.34 3.88 Granted - - - Exercised - - - Forfeit/Canceled - - - Outstanding at December 31, 2023 6,000,000 $ 0.34 3.14 Exercisable at December 31, 2023 6,000,000 Number of Options Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2021 3,850,000 $ 0.41 4.30 Granted 3,450,000 0.13 5.00 Exercised (1,300,000 ) 0.00 5.00 Forfeit/Canceled - - - Outstanding at December 31, 2022 6,000,000 $ 0.34 3.88 Exercisable at December 31, 2022 4,521,875 Options outstanding as of December 31, 2023 and 2022, had aggregate intrinsic value of $ 0 The following table summarizes information about stock options outstanding and vested at December 31, 2023: SCHEDULE OF INFORMATION ABOUT STOCK OPTIONS OUTSTANDING AND VESTED Options Outstanding Options Vested Weighted Average Weighted Weighted Weighted Number Number Remaining Average Number Remaining Average Exercise of Options of Options Contractual Exercise of Contractual Exercise Prices Outstanding Exercisable Life Price Options Life Price (In years) (In years) $ 0.20 2,150,000 2,150,000 3.92 0.20 2,150,000 3.92 0.20 $ 0.33 1,700,000 1,700,000 1.65 0.33 1,700,000 1.65 0.33 $ 0.43 600,000 600,000 2.99 0.43 600,000 2.99 0.43 $ 0.50 1,550,000 1,550,000 2.75 0.50 1,550,000 2.75 0.50 6,000,000 4,521,875 2.88 $ 0.34 4,521,875 2.88 $ 0.34 The Company measured equity-based compensation using the Black-Scholes option valuation model using the following assumptions: SCHEDULE OF ASSUMPTIONS TO VALUE STOCK OPTIONS For Years Ending December 31, 2023 2022 Expected term 0.50 1.00 0.50 1.00 Strike price $ 0.00 0.20 $ 0.00 0.20 Expected volatility 148 275 148 275 Expected dividends None None Risk-free interest rate 0.34 0.85 0.34 0.85 Forfeitures None None Warrants A summary of the Company’s warrant activity during the years ended December 31, 2023 and 2022, is presented below: SCHEDULE OF WARRANTS ACTIVITY Number of Warrants Weighted Weighted Outstanding at December 31, 2022 3,867,500 $ 0.71 4.11 Granted 34,240,000 0.10 4.75 Exercised - - - Forfeited-Canceled - - - Outstanding at December 31, 2023 38,107,500 $ 0.16 4.17 Exercisable at December 31, 2023 38,107,500 Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2021 3,180,000 $ 0.69 5.08 Granted 687,500 0.80 4.23 Exercised - - - Forfeit/Canceled - - - Outstanding at December 31, 2022 3,867,500 $ 0.71 4.11 Exercisable at December 31, 2022 3,867,500 During the year ended December 31, 2023, the Company issued 33,000,000 As noted above, during the year ended December 31, 2023, the Company issued 1,240,000 The aggregate intrinsic value as of December 31, 2023 and 2022, was $ 7,155,146 0 The Company used the following assumptions to value the warrants issued during the years ended December 31, 2023 and 2022: SCHEDULE OF ASSUMPTIONS TO VALUE WARRANTS December 2023 December 2022 Warrants Warrants Risk free rate 3.94 % 2.34 % Market price per share $ 0.09 $ 0.45 Life of instrument in years 5 5 Volatility 162 % 210 % Dividend yield 0 % 0 %

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – 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.	NOTE 14 – SUBSEQUENT EVENTS Subsequent to December 31, 2023, the Company entered into a securities purchase agreement with IRED under which the Company issued 89,000 100 8,900,000 445,000 Management has evaluated subsequent events pursuant to the issuance of the consolidated financial statements and has determined that, other than listed above, no other reportable subsequent events exist through the date of these consolidated financial statements.

ASSET PURCHASE AND TITLE TRANSF

ASSET PURCHASE AND TITLE TRANSFER	12 Months Ended
	Dec. 31, 2023
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
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) to acquire real property located in Hemet, California, which included approximately 80 1.1 1,122,050 271,225 850,825 The land is an indefinite long-lived asset that was assessed for impairment as a grouped asset with the building on a periodic basis. The Company completed the refinancing of its existing first and second mortgage loans on the 80 1,787,000 387,000 There was no activity during the year ended December 31, 2023. 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 497 670,000 647,399 The Company transferred title to individual plots of land to the investors since the Company received this approval of change in transfer of title to ILA. During the year ended December 31, 2023, the Company did not enter into any new contract to sell plots of land. On September 29, 2021, the Company entered into a house construction contract for total consideration of $ 99,000 43,967 During the year ended December 31, 2021, the Company sold three (3) lots to an affiliate of a related party of the Company for a total purchase price of $ 120,000 61,440 The remaining unpaid amount owed to the Company was $ 58,560

INCOME TAX

INCOME TAX	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 13 – INCOME TAX As of December 31, 2023 and 2022, the Company had gross federal net operating loss carryforwards of approximately $ 29.8 21.4 Due to the enactment of the Tax Reform Act of 2017, the corporate tax rate for those tax years beginning with 2018 has been reduced to 21

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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.	Basis of Presentation The consolidated financial statements of the Company are prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”).
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, International Land Alliance, S.A. de C.V., a company incorporated in Mexico (“ILA Mexico”), and Emerald Grove Estates LLC, incorporated in the State of California, Plaza Bajamar, LLC, incorporated in State of Wyoming, Plaza Valle Divino, LLC, incorporated in the State of Wyoming and Rancho Costa Verde Development, LLC incorporated in State of Nevada. ILA Fund includes cash as its only assets with minimal expenses as of September 30, 2024. The sole purpose of this entity is strategic funding for the operations of the Company. ILA Mexico has plots held for sale for the Oasis Park Resort, no liabilities, and minimal expenses as of September 30, 2024. As of , Emerald Grove Estates LLC, Plaza Bajamar LLC, and Plaza Valle Divino LLC have no operations. The Company’s consolidated subsidiaries and/or entities were as follows: SCHEDULE OF CONSOLIDATED SUBSIDIARIES AND EQUITY Name of Consolidated Subsidiary or Entity State or Other Jurisdiction of Incorporation or Organization Attributable Interest ILA Fund I, LLC Wyoming 100 % International Land Alliance, S.A. de C.V. (ILA Mexico) Mexico 100 % Emerald Grove Estates, LLC California 100 % Oasis Park Resort LLC Wyoming 100 % Plaza Bajamar LLC Wyoming 100 % Plaza Valle Divino, LLC Wyoming 100 % Rancho Costa Verde Development, LLC Nevada 100 % On January 1, 2023, the Company executed a securities purchase agreement pursuant to which the Company acquired all of the issued and outstanding units of Rancho Costa Verde Development, LLC. for a total contractual consideration of $ 13,500,000	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, incorporated in the State of California, Oasis Park Resort, LLC, incorporated in the State of California, Plaza Bajamar, LLC, incorporated in the State of California, Plaza Valle Divino, LLC, incorporated in the State of California. ILA Fund includes cash as its only assets with minimal expenses as of December 31, 2022. The sole purpose of this entity is strategic funding for the operations of the Company. ILA Mexico has lots held for sale for the Oasis Park Resort, no liabilities, and minimal expenses as of December 31, 2023. All intercompany balances and transactions are eliminated in consolidation. As of December 31, 2023, Emerald Grove Estates LLC, Plaza Bajamar LLC, and Plaza Valle Divino LLC have no operations. The Company’s consolidated subsidiaries were as follows as of December 31, 2023: SCHEDULE OF CONSOLIDATED SUBSIDIARIES AND ENTITY Name of Consolidated Subsidiary or Entity State or Other Jurisdiction of Incorporation or Organization Attributable Interest ILA Fund I, LLC Wyoming 100 % International Land Alliance, S.A. de C.V. (ILA Mexico) Mexico 100 % Rancho Costa Verde Development, LLC Nevada 100 % Emerald Grove Estates, LLC California 100 % Oasis Park Resort, LLC Wyoming 100 % Plaza Bajamar, LLC Wyoming 100 % Plaza Valle Divino, LLC Wyoming 100 %
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. On January 3, 2023, the Company acquired a controlling financial interest in its previous equity method investment, which resulted in the consolidation pursuant to ASC 805 Business Combinations	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.
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 assets for impairment. ■ Significant influence or control over the Company’s investee. ■ Revenue recognition.	Use of Estimates The preparation of financial statements in conformity with US. 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 lives of building. ■ Assumptions used in valuing equity instruments. ■ Deferred income taxes and related valuation allowance. ■ Going concern. ■ Assessment of long-lived asset for impairment. ■ Significant influence or control over the Company’s equity-method investee. ■ Revenue recognition.
Segment Reporting	Segment Reporting The Company operates as one	Segment Reporting The Company operates as one reportable segment under ASC 280, Segment Reporting. The Chief Operating Decision Maker (“CODM”) regularly reviews the financial information of the Company at a consolidated level in deciding how to allocate resources and in assessing performances.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2024, and December 31, 2023, respectively.	Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2023, and 2022.
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: uses quoted market prices in active markets for identical assets or liabilities. Level 2: uses observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: uses unobservable inputs that are not corroborated by market data. 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, prepaid, and other current assets, accounts payable and accrued liabilities, contracts liability, deposits, promissory notes, net of debt discounts and promissory notes related party, deferred revenue, other notes 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. The fair value of the Company’s recorded derivative liability is determined based on unobservable inputs that are not corroborated by market data, which require a Level 3 classification. A Black-Sholes option valuation model was used to determine the fair value. The Company records derivative liability on the consolidated balance sheets at fair value with changes in fair value recorded in the consolidated statements of operation. The following table presents balances of the liabilities with significant unobservable inputs (Level 3) as of September 30, 2024: SCHEDULE OF LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Fair Value Measurements at September 30, 2024 Using Quoted Prices Significant Significant (Level 1) (Level 2) (Level 3) Total Derivative liability $ - $ - $ 269,593 $ 269,593 Total $ - $ - $ 269,593 $ 269,593 The following table presents changes of the liabilities with significant unobservable inputs (Level 3) for the nine months ended September 30, 2024: SCHEDULE OF CHANGES IN LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Derivative Liability Balance December 31, 2023 $ 781,924 Change in estimated fair value (229,814 ) Settlement of derivative liability (282,517 ) Balance September 30, 2024 $ 269,593	Fair value of Financial Instruments and Fair Value Measurements Accounting Standards Codification (“ASC”) 820 Fair Value Measurements and Disclosures, ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1: uses quoted market prices in active markets for identical assets or liabilities. Level 2: uses observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: uses unobservable inputs that are not corroborated by market data. 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 carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, prepaid and other current assets, accounts payable and accrued liabilities, contracts liability, deposits, promissory notes, net of debt discounts and promissory notes related party 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. The fair value of the Company’s recorded derivative liability is determined based on unobservable inputs that are not corroborated by market data, which require a Level 3 classification. A Black-Scholes option valuation model was used to determine the fair value. The Company records derivative liability on the consolidated balance sheets at fair value with changes in fair value recorded in the consolidated statements of operation. The following table presents balances of the liabilities with significant unobservable inputs (Level 3) as of December 31, 2023: SCHEDULE OF LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Fair Value Measurements at December 31, 2023 Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Total Derivative liability $ - $ - $ 781,924 $ 781,924 Total $ - $ - $ 781,924 $ 781,924 The following table presents changes of the liabilities with significant unobservable inputs (Level 3) for the year ended December 31, 2022: ‌ SCHEDULE OF CHANGES IN LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Derivative Liability Balance December 31, 2022 $ 531,527 New derivative from convertible notes 208,464 Settlement by debt extinguishment (733,622 ) Change in estimated fair value 775,555 Balance December 31, 2023 $ 781,924
Derivative Liability	Derivative Liability As of September 30, 2024, the Company has variable rate convertible promissory notes, which contained variable conversion rates based on unknown future prices of the Company’s common stock. This resulted in the recognition of a derivative liability as the conversion feature failed the scope exception for derivative accounting due to the variability of its conversion price. The Company measures the derivative liability using the Black-Scholes option valuation model using the following assumptions: SCHEDULE OF DERIVATIVE LIABILITY For the Nine Months Ending 2024 2023 Expected term 1 1 1 1 Exercise price $ 0.03 0.13 $ 0.05 0.10 Expected volatility 176 232 % 139 163 % Expected dividends None None Risk-free interest rate 5.03 5.55 % 4.74 5.09 % Forfeitures None None The assumptions used in determining fair value represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management’s judgment. As a result, if factors change, including changes in the market value of the Company’s common stock, managements’ assessment, or significant fluctuations in the volatility of the trading market for the Company’s common stock, the Company’s fair value estimates could be materially different in the future. The Company computes the fair value of the derivative liability at each reporting period and the change in the fair value is recorded as non-cash expense or non-cash income. The key component in the value of the derivative liability is the Company’s stock price, which is subject to significant fluctuation and is not under its control, and the assessment of volatility. The resulting effect on net loss is therefore subject to significant fluctuation and will continue to be so until the Company’s variable convertible notes, which the convertible feature is associated with, are converted into common stock or paid in full with cash. Assuming all other fair value inputs remain constant, the Company will record non-cash expense when its stock price increases and non-cash income when its stock price decreases.	Derivative Liability As of December 31, 2023, the Company has variable rate convertible promissory notes, which contained variable conversion rates based on unknown future prices of the Company’s common stock. This resulted in the recognition of a derivative liability as the conversion feature failed the scope exception for derivative accounting due to the variability of its conversion price. The Company measures the derivative liability using the Black-Scholes option valuation model using the following assumptions: SCHEDULE OF DERIVATIVE LIABILITY For Years Ending December 31, 2023 2022 Expected term 1 1 0.5 1 Exercise price 0.03 0.13 $ 0.10 0.43 Expected volatility 176 232 155 162 Expected dividends None None Risk-free interest rate 5.03 5.55 2.93 4.73 Forfeitures None None The assumptions used in determining fair value represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management’s judgment. As a result, if factors change, including changes in the market value of the Company’s common stock, managements’ assessment, or significant fluctuations in the volatility of the trading market for the Company’s common stock, the Company’s fair value estimates could be materially different in the future. The Company computes the fair value of the derivative liability at each reporting period and the change in the fair value is recorded as non-cash expense or non-cash income. The key component in the value of the derivative liability is the Company’s stock price, which is subject to significant fluctuation and is not under its control, and the assessment of volatility. The resulting effect on net loss is therefore subject to significant fluctuation and will continue to be so until the Company’s variable convertible notes, which the convertible feature is associated with, are converted into common stock or paid in full with cash. Assuming all other fair value inputs remain constant, the Company will record non-cash expense when its stock price increases and non-cash income when its stock price decreases.
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 are also capitalized. 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	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 are also capitalized. 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 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. The Company fully impaired of the land held for sale as of December 31, 2023.
Land and Buildings	Land and Buildings Land and buildings are stated at cost. Depreciation is provided by the use of the straight-line and accelerated methods for financial and tax reporting purposes, respectively, over the estimated useful lives of the assets. Buildings will have an estimated useful life of 20 years. Land is an indefinite-lived asset that is stated at fair value at date of acquisition.	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 have an estimated useful life of 20
Construction in progress (“CIP”)	Construction in progress (“CIP”) A CIP asset reflects the cost of construction work undertaken, but not yet completed on land not currently owned by the Company. For construction in progress assets, no depreciation is recorded until the asset is placed in service. When construction is completed, the assets should be reclassified as building, building improvement, infrastructure or land improvement and should be capitalized and depreciated. The land is currently owned by companies controlled by our Chief Executive Officer.	Construction in progress (“CIP”) A CIP asset reflects the cost of construction work undertaken, but not yet completed on land not currently owned by the Company. For construction in progress assets, no depreciation is recorded until the asset is placed in service. When construction is completed, the assets should be reclassified as building, building improvement, infrastructure or land improvement and should be capitalized and depreciated. The land is currently owned by companies controlled by our Chief Executive Officer. The Company fully impaired the construction in progress on land currently owned by the Companies controlled by our Chief Executive Officer due to the uncertainty in title transfer as of December 31, 2023.
Fixed Assets	Fixed Assets Fixed assets are stated at cost, less accumulated depreciation, and amortization. Depreciation is computed using the double declining balance method over the estimated useful lives of the respective assets: SCHEDULE OF DEPRECIATION ESTIMATED USEFUL LIVES Classification Life Buildings 20 Furniture and equipment 5	Fixed Assets Fixed assets are stated at cost, less accumulated depreciation, and amortization. Depreciation is computed using the double declining balance method over the estimated useful lives of the respective assets: SCHEDULE OF DEPRECIATION ESTIMATED USEFUL LIVES Classification Life Buildings 20 Furniture and equipment 5
Revenue Recognition	Revenue Recognition The Company determines revenue recognition pursuant to Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers, through the following steps: ■ Identification of the contract, or contracts, with a customer. ■ Identification of the performance obligations in the agreement(s) for the sale of plots or house construction. ■ Determination of the transaction price. ■ Allocation of the transaction price to the performance obligation(s) in the contract. ■ Recognition of revenue when, or as the Company satisfies a performance obligation. 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 house construction with customers. These contracts define each party’s rights, payment terms and other contractual terms and conditions of the sale. 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 which we will expect to receive in exchange for execution of the performance obligation(s). The Company applies judgment in determining the customer’s ability and intention to pay the consideration to which the Company is entitled to. A performance obligation is a promise in a contract or agreement to transfer a distinct product or item to the customer. 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. Management considers the retention of title as merely a protective right, which would not disallow revenue recognition for the full consideration to which the Company is entitled upon the execution of a contract for deed. Currently, upon execution of each contract for deed, 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. In addition, the title of the land for the various projects (Bajamar and Divino) is held by an entity that is controlled by the Company’s Chief Executive Officer. The Company’s principal activities in the real estate development industry which it generates its revenues from are the sale of developed and undeveloped land and house construction. Rancho Costa Verde Development or RCVD generates revenue from the following sources: (1) lot sales, (2) home construction calculated as a set percentage of builders’ costs, (3) administrative income for loan servicing, (4) interest income resulting from monthly payments from financed loans made to customers on lot sales, (5) resale income as commission for selling homes for owners that have purchased lots at RCVD and (6) utilities revenue from waste water systems and solar systems. The Company identified the following performance obligations related to the operations of RCVD: (1) subdivision of the developer parcel, (ii) casita free week for each customer allowing them to enjoy a free week to a casita per year. The Company determined that there was a significant financing component in most arrangements with customers, which results in the recognition of interest income. The Company recognized $ 7,134,240 1,084,641	Revenue Recognition The Company determines revenue recognition pursuant to Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers, through the following steps: ■ Identification of the contract, or contracts, with a customer. ■ Identification of the performance obligations in the agreement(s) for the sale of plots or house construction. ■ Determination of the transaction price. ■ Allocation of the transaction price to the performance obligation(s) in the contract. ■ Recognition of revenue when, or as the Company satisfies a performance obligation. 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 house construction with customers. These contracts define each party’s rights, payment terms and other contractual terms and conditions of the sale. 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 which we will expect to receive in exchange for execution of the performance obligation(s). The Company applies judgment in determining the customer’s ability and intention to pay the consideration to which the Company is entitled to. A performance obligation is a promise in a contract or agreement to transfer a distinct product or item to the customer. 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. Management considers the retention of title as merely a protective right, which would not disallow revenue recognition for the full consideration to which the Company is entitled upon the execution of a contract for deed. Currently, upon execution of each contract for deed, 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. In addition, the title of the land for the various projects (Bajamar and Divino) is held by an entity that is controlled by the Company’s Chief Executive Officer. The Company’s principal activities in the real estate development industry which it generates its revenues from are the sale of developed and undeveloped land and house construction. Rancho Costa Verde Development or RCVD generates revenue from the following sources: (1) lot sales, (2) home construction calculated as a set percentage of builders’ costs, (3) administrative income for loan servicing, (4) interest income resulting from monthly payments from financed loans made to customers on lost sales, (5) resale income as commission for selling homes for owners that have purchased lots at RCVD and (6) utilities revenue from waste water systems and solar systems. The Company identified the following performance obligations related to the operations of RCVD: (1) subdivision of the developer parcel, (ii) casita free week for each customer allowing them to enjoy a free week to a casita per year. The Company determined that there was a significant financing component in most arrangements with customers, which results in the recognition of interest income.
Advertising Costs	Advertising costs The Company expenses advertising costs when incurred. Advertising costs incurred amounted to $ 160,884 497,863 12,000 300,259	Advertising Costs The Company expenses advertising costs when incurred. Advertising costs incurred amounted to $ 1,111,589 1,085,300
Debt issuance costs and debt discounts	Debt issuance costs and debt discounts Debt issuance costs and debt discounts are being amortized over the term of the related financings on a straight-line approach, which approximates the effective interest method. Costs and discounts are presented as a reduction of the related debt in the accompanying consolidated balance sheets.	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 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. Any compensation cost previously recognized for an unvested award that is forfeited because of a failure to satisfy a service condition is reversed in the period of the forfeiture. Compensation expense is recognized on a straight-line basis over the requisite service period of the award. Stock-based compensation includes the fair value of options, warrants and restricted stocks issued to employees, directors, and non-employees.	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 stock awards is determined using the fair value of the Company’s common stock on the date of grant. Following the adoption of Accounting Standards Update ASU 2016-09, the Company elected to account for forfeitures as they occur. Any compensation cost previously recognized for an unvested award that is forfeited because of a failure to satisfy a service condition is reversed in the period of the forfeiture. Compensation expense is recognized on a straight-line basis over the requisite service period of the award. Stock-based compensation includes the fair value of options, warrants and restricted stocks issued to employees, directors, and non-employees.
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.	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.
Net Earnings (Loss) Per Share	Net Earnings (Loss) Per Share The Company computes earnings (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 DILUTED SHARES For the nine months ended September 30, 2024 For the nine months ended September 30, 2023 Options 6,000,000 6,000,000 Warrants 38,107,500 38,107,500 Total potentially dilutive shares 44,107,500 44,107,500	Net Loss Per Share Net Earnings (Loss) Per Share The Company computes loss per share in accordance with ASC 260 – Earnings per Share Basic net loss per share is calculated based on the net loss attributable to common shareholders divided by the weighted average number of shares outstanding for the period excluding any dilutive effects of options, warrants, unvested share awards and convertible securities. Diluted net loss per common share assumes the conversion of all dilutive securities using the if-converted method and assumes the exercise or vesting of other dilutive securities, such as options, common shares issuable under convertible debt, warrants and restricted stock using the treasury stock method when dilutive. 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 year ended For the year ended Options 6,000,000 6,000,000 Warrants 3,867,500 3,867,500 Total potentially dilutive shares 9,867,500 9,867,500
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, 2024.	Concentration of Credit Risk The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through December 31, 2023. All of the Company accounts receivable is concentrated with one customer.
Impairment of Long-lived Assets	Impairment of Long-lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate. If impairment is indicated, the asset is written down to its estimated fair value. The Company fully impaired its long-lived assets due to the uncertainty in title transfer of the land not currently owned by the Company and the estimated fair value of its construction in progress during the three and nine months ended September 30, 2024.	Impairment of Long-lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate. If impairment is indicated, the asset is written down to its estimated fair value. The Company fully impaired its long-lived assets due to the uncertainty in title transfer of the land not currently owned by the Company and the estimated fair value of its construction in progress during the year ended December 31, 2023.
Accounts Receivable	Accounts Receivable The Company uses the specific identification method for recording the provision for doubtful accounts, which was $ 0	Accounts Receivable The Company uses the specific identification method for recording the provision for doubtful accounts, which was $ 0
Convertible Promissory Note	Convertible Promissory Note The Company accounts for convertible promissory notes in accordance with ASC 470-20, Debt with Conversion and Other Options. The Company evaluates embedded conversion features within convertible debt to determine whether the embedded conversion feature should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in the Income Statement. If the conversion feature does not require recognition of a bifurcated derivative, the convertible debt instrument is evaluated for consideration of any beneficial conversion feature (“BCF”) requiring separate recognition. When the Company records a BCF, the intrinsic value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument with an offset to additional paid-in capital and amortized to interest expense over the life of the debt using the effective interest method.	Convertible Promissory Note The Company accounts for convertible promissory notes in accordance with ASC 470-20, Debt with Conversion and Other Options. The Company evaluates embedded conversion features within convertible debt to determine whether the embedded conversion feature should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in the Income Statement. If the conversion feature does not require recognition of a bifurcated derivative, the convertible debt instrument is evaluated for consideration of any beneficial conversion feature (“BCF”) requiring separate recognition. When the Company records a BCF, the intrinsic value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument with an offset to additional paid-in capital and amortized to interest expense over the life of the debt using the effective interest method.
Reclassification		Reclassification Certain numbers from 2022 have been reclassified to conform with the current year presentation.
Recently Issued Accounting Pronouncements Not Yet Adopted		Recently Issued Accounting Pronouncements Not Yet Adopted In August 2020, the FASB issued ASU No. 2020-06 (“ASU 2020-06”) “Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity.” ASU 2020-06 simplifies the accounting for convertible instruments by reducing the number of accounting models for convertible debt instruments and convertible preferred stock. Limiting the accounting models results in fewer embedded conversion features being separately recognized from the host contract as compared with current GAAP. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. In addition, ASU 2020-06 amends the guidance for the derivatives scope exception for contracts in an entity’s own equity to reduce form-over-substance-based accounting conclusions. The Amendments also affects the diluted EPS calculation for instruments that may be settled in cash or shares and for convertible instruments. The amendments are effective for public entities excluding smaller reporting companies for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods. Management is currently evaluating the potential impact of the Update on its financial statements. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. Financial Instruments – Credit Losses, Derivatives and Hedging, and Leases In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. Financial Instruments – Credit Losses, Derivatives and Hedging, and Leases The Company has evaluated all the recent accounting pronouncements and determined that there are no other accounting pronouncements that will have a material effect on the Company’s consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF CONSOLIDATED SUBSIDIARIES AND ENTITY	The Company’s consolidated subsidiaries and/or entities were as follows: SCHEDULE OF CONSOLIDATED SUBSIDIARIES AND EQUITY Name of Consolidated Subsidiary or Entity State or Other Jurisdiction of Incorporation or Organization Attributable Interest ILA Fund I, LLC Wyoming 100 % International Land Alliance, S.A. de C.V. (ILA Mexico) Mexico 100 % Emerald Grove Estates, LLC California 100 % Oasis Park Resort LLC Wyoming 100 % Plaza Bajamar LLC Wyoming 100 % Plaza Valle Divino, LLC Wyoming 100 % Rancho Costa Verde Development, LLC Nevada 100 %	The Company’s consolidated subsidiaries were as follows as of December 31, 2023: SCHEDULE OF CONSOLIDATED SUBSIDIARIES AND ENTITY Name of Consolidated Subsidiary or Entity State or Other Jurisdiction of Incorporation or Organization Attributable Interest ILA Fund I, LLC Wyoming 100 % International Land Alliance, S.A. de C.V. (ILA Mexico) Mexico 100 % Rancho Costa Verde Development, LLC Nevada 100 % Emerald Grove Estates, LLC California 100 % Oasis Park Resort, LLC Wyoming 100 % Plaza Bajamar, LLC Wyoming 100 % Plaza Valle Divino, LLC Wyoming 100 %
SCHEDULE OF LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS	The following table presents balances of the liabilities with significant unobservable inputs (Level 3) as of September 30, 2024: SCHEDULE OF LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Fair Value Measurements at September 30, 2024 Using Quoted Prices Significant Significant (Level 1) (Level 2) (Level 3) Total Derivative liability $ - $ - $ 269,593 $ 269,593 Total $ - $ - $ 269,593 $ 269,593	The following table presents balances of the liabilities with significant unobservable inputs (Level 3) as of December 31, 2023: SCHEDULE OF LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Fair Value Measurements at December 31, 2023 Using Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Total Derivative liability $ - $ - $ 781,924 $ 781,924 Total $ - $ - $ 781,924 $ 781,924
SCHEDULE OF CHANGES IN LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS	The following table presents changes of the liabilities with significant unobservable inputs (Level 3) for the nine months ended September 30, 2024: SCHEDULE OF CHANGES IN LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Derivative Liability Balance December 31, 2023 $ 781,924 Change in estimated fair value (229,814 ) Settlement of derivative liability (282,517 ) Balance September 30, 2024 $ 269,593	The following table presents changes of the liabilities with significant unobservable inputs (Level 3) for the year ended December 31, 2022: ‌ SCHEDULE OF CHANGES IN LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Derivative Liability Balance December 31, 2022 $ 531,527 New derivative from convertible notes 208,464 Settlement by debt extinguishment (733,622 ) Change in estimated fair value 775,555 Balance December 31, 2023 $ 781,924
SCHEDULE OF DERIVATIVE LIABILITY	SCHEDULE OF DERIVATIVE LIABILITY For the Nine Months Ending 2024 2023 Expected term 1 1 1 1 Exercise price $ 0.03 0.13 $ 0.05 0.10 Expected volatility 176 232 % 139 163 % Expected dividends None None Risk-free interest rate 5.03 5.55 % 4.74 5.09 % Forfeitures None None	SCHEDULE OF DERIVATIVE LIABILITY For Years Ending December 31, 2023 2022 Expected term 1 1 0.5 1 Exercise price 0.03 0.13 $ 0.10 0.43 Expected volatility 176 232 155 162 Expected dividends None None Risk-free interest rate 5.03 5.55 2.93 4.73 Forfeitures None None
SCHEDULE OF DEPRECIATION ESTIMATED USEFUL LIVES	Fixed assets are stated at cost, less accumulated depreciation, and amortization. Depreciation is computed using the double declining balance method over the estimated useful lives of the respective assets: SCHEDULE OF DEPRECIATION ESTIMATED USEFUL LIVES Classification Life Buildings 20 Furniture and equipment 5	Fixed assets are stated at cost, less accumulated depreciation, and amortization. Depreciation is computed using the double declining balance method over the estimated useful lives of the respective assets: SCHEDULE OF DEPRECIATION ESTIMATED USEFUL LIVES Classification Life Buildings 20 Furniture and equipment 5
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 DILUTED SHARES For the nine months ended September 30, 2024 For the nine months ended September 30, 2023 Options 6,000,000 6,000,000 Warrants 38,107,500 38,107,500 Total potentially dilutive shares 44,107,500 44,107,500	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 year ended For the year ended Options 6,000,000 6,000,000 Warrants 3,867,500 3,867,500 Total potentially dilutive shares 9,867,500 9,867,500

LAND, BUILDING, NET AND CONST_2

LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF LAND AND BUILDING	Land, buildings, net and construction in process as of September 30, 2024, and December 31, 2023: SCHEDULE OF LAND AND BUILDING Useful life September 30, 2024 December 31, 2023 Land – Emerald Grove $ 203,419 $ 203,419 Land – Rancho Costa Verde Development $ 15,573,107 $ 22,797,221 Furniture & equipment, net 5 $ - $ 2,677 Building 20 2,674,471 2,591,421 Less: Accumulated depreciation (844,127 ) (772,596 ) Building, net $ 1,830,344 $ 1,818,825	Land and buildings, net as of December 31, 2023, and 2022: SCHEDULE OF LAND AND BUILDING Useful life December 31, 2023 December 31, 2022 Land – Emerald Grove $ 203,419 $ 203,419 Land – Rancho Costa Verde Development $ 22,797,221 $ - Furniture & equipment, net 5 $ 2,677 $ 1,877 Building – Emerald Grove 20 2,591,421 1,048,138 Less: Accumulated depreciation (772,596 ) (184,393 ) Building, net $ 1,818,825 $ 863,745

PROMISSORY NOTES (Tables)

PROMISSORY NOTES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
SCHEDULE OF PROMISSORY NOTES	Promissory notes consisted of the following at September 30, 2024 and December 31, 2023: SCHEDULE OF PROMISSORY NOTES September 30, 2024 December 31, 2023 Cash Call note payable, due August 2020 – past maturity $ 24,785 $ 24,785 Cash Call note payable, due December 31, 2024 $ 24,785 $ 24,785 Elder note payable, 10 December 31, 2024 1,500 1,500 Elder note payable, 15 December 31, 2024 76,477 76,477 Griffith note payable, 15 December 31, 2024 250,000 250,000 Banker note payable, 15 December 31, 2024 42,500 97,500 Robles note Payable, 10 December 31, 2024 37,500 37,500 Victrix note payable, 20 De cember 31, 2024 400,000 400,000 Redwood Trust note payable, 12 January 2025 1,352,000 1,787,000 Total Notes payable $ 2,184,762 $ 2,674,762 Less discounts - - Total Promissory notes, net of discount 2,184,762 2,674,762 Less current portion (2,184,762 ) (2,674,762 ) Total Promissory notes, net of discount - long term $ - $ -	Promissory notes consisted of the following at December 31, 2023, and 2022: SCHEDULE OF PROMISSORY NOTES December 31, 2023 December 31, 2022 Cash Call note payable, due August 2020 – past maturity $ 24,785 $ 24,785 Cash Call note payable, due August 2020 $ 24,785 $ 24,785 Elder note payable, 10 March 2020 1,500 1,500 Elder note Payable, 15 March 2021 76,477 76,477 Griffith note Payable, 15 May 2024 250,000 - Banker note Payable, 15 October 2023 97,500 - Robles note Payable, 10 November 2023 37,500 - Victrix note payable, 20 March 2024 400,000 - Redwood Trust note payable, 12 January 2024 1,787,000 1,787,000 Total Notes Payable $ 2,674,762 $ 1,889,762 Less discounts - (4,146 ) Total Promissory notes, net of discount 2,674,762 1,885,616 Less current portion (2,674,762 ) (1,885,616 ) Total Promissory notes, net of discount - long term $ - $ -

CONVERTIBLE NOTES (Tables)

CONVERTIBLE NOTES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES	Convertible notes consisted of the following at September 30, 2024 and December 31, 2023: SCHEDULE OF CONVERTIBLE NOTES September 30, 2024 December 31, 2023 1800 Diagonal convertible note #5, 9 June 2024 - 55,000 1800 Diagonal convertible note #6, 10 September 2024 - 68,511 1800 Diagonal convertible note #7, 10 September 2024 - 61,600 Mast Hill convertible note, 16 March 2023 250,000 250,000 Blue Lake convertible note, 16 March 2023 250,000 250,000 International Real Estate Development, 5 March 2024 - 8,900,000 Total convertible notes $ 500,000 $ 9,585,111 Less discounts (25,654 ) (33,034 ) Total convertible notes, net of discount 474,346 9,552,077 Less current portion (474,346 ) (9,552,077 ) Total convertible notes, net of discount - long term $ - $ -	Convertible notes consisted of the following at December 31, 2023 and 2022: SCHEDULE OF CONVERTIBLE NOTES December 31, 2023 December 31, 2022 1800 Diagonal convertible note #1, 9 July 2023 - 85,000 1800 Diagonal convertible note#2, 9 September 2023 - 64,250 1800 Diagonal convertible note #3, 9 October 2023 - 122,488 1800 Diagonal convertible note #5, 9 June 2024 55,000 - 1800 Diagonal convertible note #6, 10 September 2024 68,511 - 1800 Diagonal convertible note #7, 10 September 2024 61,600 - Mast Hill convertible note, 16 March 2023 250,000 250,000 Blue Lake convertible note, 16 March 2023 250,000 250,000 International Real Estate Development, 5 March 2024 8,900,000 - Total convertible notes $ 9,585,111 $ 771,738 Less discounts (33,034 ) (213,081 ) Total convertible notes, net of discount 9,552,077 558,657 Less current portion (9,552,077 ) (558,657 ) Total convertible notes, net of discount - long term $ - $ -

PROMISSORY NOTES _ RELATED PA_2

PROMISSORY NOTES – RELATED PARTY (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Promissory Notes Related Party
SCHEDULE OF RELATED PARTY PROMISSORY NOTES	Related party promissory notes consisted of the following at September 30, 2024, and December 31, 2023: SCHEDULE OF RELATED PARTY PROMISSORY NOTES September 30, 2024 December 31, 2023 Frank Ingrande – On demand $ - $ 10,394 Lisa Landau – On demand 308,040 94,104 Total promissory notes, net of discount current $ 308,040 $ 104,498	Related party promissory notes consisted of the following at December 31, 2023 and 2022: SCHEDULE OF RELATED PARTY PROMISSORY NOTES December 31, 2023 December 31, 2022 RAS Real Estate LLC – Past maturity $ - $ 249,589 Six-Twenty Management LLC – On demand - 960,746 Frank Ingrande – On demand 10,394 - Lisa Landau – On demand 94,104 76,359 Total promissory notes, net of discount current $ 104,498 $ 1,286,694

BUSINESS ACQUISITION IN STAGES

BUSINESS ACQUISITION IN STAGES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
SCHEDULE OF FAIR VALUE OF CONSIDERATION TRANSFERRED	The acquisition-date fair value of the consideration transferred is as follows: SCHEDULE OF FAIR VALUE OF CONSIDERATION TRANSFERRED January 3, 2023 Fair value of common stock $ 1,800,000 Fair value of common stock warrants 2,674,972 Promissory notes $ 8,900,000 Fair value of consideration transferred $ 13,374,972	The acquisition-date fair value of the consideration transferred is as follows: SCHEDULE OF FAIR VALUE OF CONSIDERATION TRANSFERRED January 3, 2023 Fair value of common stock $ 1,800,000 Fair value of common stock warrants 2,674,972 Promissory notes $ 8,900,000 Fair value of consideration transferred $ 13,374,972
SCHEDULE OF PROVISIONAL PURCHASE PRICE ALLOCATION	The following is the purchase price allocation as of the January 3, 2023, acquisition date: SCHEDULE OF PROVISIONAL PURCHASE PRICE ALLOCATION January 3, 2023 Cash $ 321,916 Accounts receivable 1,900,388 Other current assets 342,574 Fixed Assets 16,213,967 Accounts payable and accrued expenses (652,329 ) Mortgage loans (6,576,566 ) Related party notes (16,545 ) Deferred revenue (9,276,620 ) Net Assets Acquired $ 2,256,785 Goodwill 11,118,187 Total consideration $ 13,374,972	The following is the purchase price allocation as of the January 3, 2023, acquisition date: SCHEDULE OF PROVISIONAL PURCHASE PRICE ALLOCATION January 3, 2023 Cash $ 321,916 Accounts receivable 1,900,388 Other current assets 342,574 Fixed Assets 16,213,967 Accounts payable and accrued expenses (652,329 ) Mortgage loans (6,576,566 ) Related party notes (16,545 ) Deferred revenue (9,276,620 ) Net Assets Acquired $ 2,256,785 Goodwill 11,118,187 Total consideration $ 13,374,972
SCHEDULE OF PRO FORMA FINANCIAL INFORMATION	The following unaudited pro forma consolidated results of operations for the years ended December 31, 2023 and 2022 assume the acquisition was completed on January 1, 2022: SCHEDULE OF PRO FORMA FINANCIAL INFORMATION 2023 2022 Years Ended December 31, 2023 2022 Pro forma net revenues 1,090,617 1,516,622 Pro forma net loss (1,110,022 ) (926,798 )	The following unaudited pro forma consolidated results of operations for the years ended December 31, 2023 and 2022 assume the acquisition was completed on January 1, 2022: SCHEDULE OF PRO FORMA FINANCIAL INFORMATION 2023 2022 Years Ended December 31, 2023 2022 Pro forma net revenues 1,090,617 1,516,622 Pro forma net loss (1,110,022 ) (926,798 )
SCHEDULE OF FAIR VALUE OF COMMON STOCK WARRANTS	At acquisition date, the Company measures the fair value of the common stock warrant using the Black-Scholes option valuation model using the following assumptions as of December 31, 2023: SCHEDULE OF FAIR VALUE OF COMMON STOCK WARRANTS Expected term 5 Exercise price $ 0.10 Expected volatility 145 % Risk-free interest rate 3.94 % Forfeitures None	At acquisition date, the Company measures the fair value of the common stock warrant using the Black-Scholes option valuation model using the following assumptions: SCHEDULE OF FAIR VALUE OF COMMON STOCK WARRANTS For the Years Ending 2023 2022 Expected term 5 - Exercise price $ 0.10 - Expected volatility 145 % - Risk-free interest rate 3.94 % - Forfeitures None -

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT) (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
SCHEDULE OF WARRANTS ACTIVITY	A summary of the Company’s warrant activity during the nine months ended September 30, 2024, is presented below: SCHEDULE OF WARRANTS ACTIVITY Number of Weighted Weighted Contract Outstanding at December 31, 2023 38,107,500 $ 0.16 4.17 Granted - - - Exercised - - - Forfeited-Canceled - - - Outstanding at September 30, 2024 38,107,500 $ 0.16 3.67 Exercisable at September 30, 2024 38,107,500	A summary of the Company’s warrant activity during the years ended December 31, 2023 and 2022, is presented below: SCHEDULE OF WARRANTS ACTIVITY Number of Warrants Weighted Weighted Outstanding at December 31, 2022 3,867,500 $ 0.71 4.11 Granted 34,240,000 0.10 4.75 Exercised - - - Forfeited-Canceled - - - Outstanding at December 31, 2023 38,107,500 $ 0.16 4.17 Exercisable at December 31, 2023 38,107,500 Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2021 3,180,000 $ 0.69 5.08 Granted 687,500 0.80 4.23 Exercised - - - Forfeit/Canceled - - - Outstanding at December 31, 2022 3,867,500 $ 0.71 4.11 Exercisable at December 31, 2022 3,867,500
SCHEDULE OF OPTION ACTIVITY	A summary of the Company’s option activity during the nine months ended September 30, 2024, is presented below: SCHEDULE OF OPTION ACTIVITY Number of Options Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2023 6,000,000 $ 0.34 3.14 Granted - - - Exercised - - - Forfeited-Canceled - - - Outstanding at September 30, 2024 6,000,000 $ 0.34 2.64 Exercisable at September 30, 2024 6,000,000	A summary of the Company’s option activity during the years ended December 31, 2023 and 2022, is presented below: SCHEDULE OF OPTION ACTIVITY Number of Options Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2022 6,000,000 $ 0.34 3.88 Granted - - - Exercised - - - Forfeit/Canceled - - - Outstanding at December 31, 2023 6,000,000 $ 0.34 3.14 Exercisable at December 31, 2023 6,000,000 Number of Options Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2021 3,850,000 $ 0.41 4.30 Granted 3,450,000 0.13 5.00 Exercised (1,300,000 ) 0.00 5.00 Forfeit/Canceled - - - Outstanding at December 31, 2022 6,000,000 $ 0.34 3.88 Exercisable at December 31, 2022 4,521,875
SCHEDULE OF INFORMATION ABOUT STOCK OPTIONS OUTSTANDING AND VESTED		The following table summarizes information about stock options outstanding and vested at December 31, 2023: SCHEDULE OF INFORMATION ABOUT STOCK OPTIONS OUTSTANDING AND VESTED Options Outstanding Options Vested Weighted Average Weighted Weighted Weighted Number Number Remaining Average Number Remaining Average Exercise of Options of Options Contractual Exercise of Contractual Exercise Prices Outstanding Exercisable Life Price Options Life Price (In years) (In years) $ 0.20 2,150,000 2,150,000 3.92 0.20 2,150,000 3.92 0.20 $ 0.33 1,700,000 1,700,000 1.65 0.33 1,700,000 1.65 0.33 $ 0.43 600,000 600,000 2.99 0.43 600,000 2.99 0.43 $ 0.50 1,550,000 1,550,000 2.75 0.50 1,550,000 2.75 0.50 6,000,000 4,521,875 2.88 $ 0.34 4,521,875 2.88 $ 0.34
SCHEDULE OF ASSUMPTIONS TO VALUE STOCK OPTIONS		The Company measured equity-based compensation using the Black-Scholes option valuation model using the following assumptions: SCHEDULE OF ASSUMPTIONS TO VALUE STOCK OPTIONS For Years Ending December 31, 2023 2022 Expected term 0.50 1.00 0.50 1.00 Strike price $ 0.00 0.20 $ 0.00 0.20 Expected volatility 148 275 148 275 Expected dividends None None Risk-free interest rate 0.34 0.85 0.34 0.85 Forfeitures None None
SCHEDULE OF ASSUMPTIONS TO VALUE WARRANTS	At acquisition date, the Company measures the fair value of the common stock warrant using the Black-Scholes option valuation model using the following assumptions as of December 31, 2023: SCHEDULE OF FAIR VALUE OF COMMON STOCK WARRANTS Expected term 5 Exercise price $ 0.10 Expected volatility 145 % Risk-free interest rate 3.94 % Forfeitures None	At acquisition date, the Company measures the fair value of the common stock warrant using the Black-Scholes option valuation model using the following assumptions: SCHEDULE OF FAIR VALUE OF COMMON STOCK WARRANTS For the Years Ending 2023 2022 Expected term 5 - Exercise price $ 0.10 - Expected volatility 145 % - Risk-free interest rate 3.94 % - Forfeitures None -
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
SCHEDULE OF ASSUMPTIONS TO VALUE WARRANTS		The Company used the following assumptions to value the warrants issued during the years ended December 31, 2023 and 2022: SCHEDULE OF ASSUMPTIONS TO VALUE WARRANTS December 2023 December 2022 Warrants Warrants Risk free rate 3.94 % 2.34 % Market price per share $ 0.09 $ 0.45 Life of instrument in years 5 5 Volatility 162 % 210 % Dividend yield 0 % 0 %

NATURE OF OPERATIONS AND GOIN_2

NATURE OF OPERATIONS AND GOING CONCERN (Details Narrative)		3 Months Ended						9 Months Ended		12 Months Ended
	Jan. 03, 2023 USD ($)	Sep. 30, 2024 USD ($)	Jun. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	May 31, 2021 a
Restructuring Cost and Reserve [Line Items]
Working capital		$ 13,800,000						$ 13,800,000		$ 26,900,000
Net income		251,598	$ (93,697)	$ (3,650,150)	$ 6,340,368	$ 378,660	$ 1,908,561	(3,492,250)	$ 8,627,589	2,073,281	$ 10,417,639
Accumulated deficit		23,702,489						23,702,489		27,194,738	25,121,457
Net loss		(251,598)	$ 93,697	$ 3,650,150	$ (6,340,368)	$ (378,660)	$ (1,908,561)	3,492,250	(8,627,589)	(2,073,281)	(10,417,639)
Accumulated deficit		$ (23,702,489)						(23,702,489)		(27,194,738)	(25,121,457)
Net cash used in operating activities								$ 741,721	$ (1,107,362)	$ (2,167,104)	$ (528,061)
Rancho Costa Verde Development, LLC [Member]
Restructuring Cost and Reserve [Line Items]
Equity investement acquired percentage	75%											25%
Land in acres | a												1,100
Consideration amount paid	$ 13,500,000

SCHEDULE OF CONSOLIDATED SUBSID

SCHEDULE OF CONSOLIDATED SUBSIDIARIES AND EQUITY (Details) - Equity Investees Interest [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
ILA Fund I, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	Wyoming	Wyoming
Attributable Interest	100%	100%
International Land Alliance, S.A. de C.V. (ILA Mexico) [Member]
State or Other Jurisdiction of Incorporation or Organization	Mexico	Mexico
Attributable Interest	100%	100%
Emerald Grove Estates, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	California	California
Attributable Interest	100%	100%
Oasis Park Resort, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	Wyoming	Wyoming
Attributable Interest	100%	100%
Plaza Bajamar, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	Wyoming	Wyoming
Attributable Interest	100%	100%
Plaza Valle Divino, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	Wyoming	Wyoming
Attributable Interest	100%	100%
Rancho Costa Verde Development, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	Nevada	Nevada
Attributable Interest	100%	100%

SCHEDULE OF LIABILITIES WITH SI

SCHEDULE OF LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Platform Operator, Crypto Asset [Line Items]
Derivative liability	$ 269,593	$ 781,924	$ 531,527
Total liabilities	269,593	781,924
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto Asset [Line Items]
Derivative liability
Total liabilities
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto Asset [Line Items]
Derivative liability
Total liabilities
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto Asset [Line Items]
Derivative liability	269,593	781,924
Total liabilities	$ 269,593	$ 781,924

SCHEDULE OF CHANGES IN LIABILIT

SCHEDULE OF CHANGES IN LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Balance of derivative liabilities	$ 781,924	$ 531,527
Change in fair value of derivative liability	(229,814)	(775,555)
Settlement of derivative liability	(282,517)	733,622
Balance of derivative liabilities	269,593	781,924
New derivative from convertible notes		208,464
Settlement by debt extinguishment	282,517	(733,622)
Change in fair value of derivative liability	$ 229,814	$ 775,555

SCHEDULE OF DERIVATIVE LIABILIT

SCHEDULE OF DERIVATIVE LIABILITY (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2024 $ / shares	Sep. 30, 2023 $ / shares	Dec. 31, 2023 $ / shares shares	Dec. 31, 2022 $ / shares shares
Property, Plant and Equipment [Line Items]
Expected dividends			0%	0%
Forfeitures | shares			0	0
Minimum [Member]
Property, Plant and Equipment [Line Items]
Expected term			6 months	6 months
Stock price			$ 0.03	$ 0.10
Expected volatility			176%	155%
Risk-free interest rate			5.03%	2.93%
Minimum [Member] | Derivative [Member]
Property, Plant and Equipment [Line Items]
Expected term			1 month	6 months
Maximum [Member]
Property, Plant and Equipment [Line Items]
Expected term			1 year	1 year
Stock price			$ 0.13	$ 0.43
Expected volatility			232%	162%
Risk-free interest rate			5.55%	4.73%
Maximum [Member] | Derivative [Member]
Property, Plant and Equipment [Line Items]
Expected term			1 year	1 year
Measurement Input, Expected Term [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Expected term	1 month	1 month
Measurement Input, Expected Term [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Expected term	1 year	1 year
Measurement Input, Exercise Price [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Forfeitures	0.03	0.05
Measurement Input, Exercise Price [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Forfeitures	0.13	0.10
Measurement Input, Price Volatility [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Forfeitures	176	139
Measurement Input, Price Volatility [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Forfeitures	232	163
Measurement Input, Expected Dividend Rate [Member]
Property, Plant and Equipment [Line Items]
Forfeitures	0	0
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Forfeitures	5.03	4.74
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Forfeitures	5.55	5.09
Measurement Input Forfeitures [Member]
Property, Plant and Equipment [Line Items]
Forfeitures	0	0

SCHEDULE OF DEPRECIATION ESTIMA

SCHEDULE OF DEPRECIATION ESTIMATED USEFUL LIVES (Details)	Sep. 30, 2024	Dec. 31, 2023
Building [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	20 years	20 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years	5 years

SCHEDULE OF POTENTIALLY DILUTED

SCHEDULE OF POTENTIALLY DILUTED SHARES (Details) - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	44,107,500	44,107,500	9,867,500	9,867,500
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	6,000,000	6,000,000	6,000,000	6,000,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	38,107,500	38,107,500	3,867,500	3,867,500

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)			1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Jan. 03, 2023 USD ($)	Jan. 01, 2023 USD ($)	May 31, 2021 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) Segment	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Property, Plant and Equipment [Line Items]
Number of reportable segments | Segment						1
Revenue from contract with customer				$ 1,303,271	$ 358,129	$ 7,134,240	$ 1,084,641	$ 7,058,479
Advertising costs				160,884	$ 12,000	497,863	$ 300,259	1,111,589	1,085,300
Allowance for doubtful accounts				$ 0		$ 0		$ 0	$ 0
Building [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life				20 years		20 years		20 years
Rancho Costa Verde Development, LLC [Member]
Property, Plant and Equipment [Line Items]
Consideration amount	$ 13,374,972	$ 13,500,000	$ 2,680,000

SCHEDULE OF LAND AND BUILDING (

SCHEDULE OF LAND AND BUILDING (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Less: Accumulated depreciation	$ (844,127)	$ (772,596)	$ (184,393)
Buildings, net	1,830,344	1,818,825	863,745
Land - Emerald Grove [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	203,419	203,419	203,419
Land - Rancho Costa Verde Development [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	15,573,107	22,797,221
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross		$ 2,677	1,877
Useful life of asset	5 years	5 years
Building - Emerald Grove & RCVD [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	$ 2,674,471	$ 2,591,421	$ 1,048,138
Useful life of asset	20 years	20 years

LAND, BUILDING, NET AND CONST_3

LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS (Details Narrative)	1 Months Ended			9 Months Ended		12 Months Ended
	Dec. 31, 2019 USD ($)	Nov. 30, 2019 USD ($)	Sep. 30, 2019 USD ($)	Sep. 30, 2024 USD ($) a shares	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) a shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares
Depreciation expenses				$ 87,250	$ 89,241	$ 52,400	$ 52,400
Payments to acquire productive assets				$ 288,138	$ 354,070	$ 179,700	539,935
Share issued for purchase of land, shares | shares				250,000		250,000
Share issued for purchase of land				$ 150,000		$ 150,000
Land and buildings, net				1,830,344		1,818,825	863,745
Proceeds from sale of construction				1,500,000		1,500,000
Funded amount				500,000		$ 500,000
Number of shares of common stock | shares						2,100,000
Number of value of common stock				89,007		$ 79,658	$ 43,500
Prepaid and Other Current Assets [Member]
Number of shares of common stock | shares							250,000	250,000
Number of value of common stock							$ 150,000	$ 150,000
Plaza Bajamar [Member]
Payments to acquire productive assets						179,700
Payments for construction in process						179,700
Land and buildings, net				$ 0		0	0
Roberto Valdes [Member] | Two Model Villas [Member]
Payments to acquire property, plant, and equipment	$ 250,000	$ 250,000
Payments for construction in process	150,000	150,000
Down payment for purchase of land	$ 100,000	$ 100,000
Roberto Valdes [Member]
Consideration amount			$ 1,000,000
Asset acquisition consideration percentage			100%
Oasis Park Project [Member]
Payments to acquire productive assets						$ 766,632
Roberto Valdes [Member]
Asset acquisition consideration percentage				100%
Plaza Bajamar [Member]
Area of land acquired | a				1,150
Valle Divino [Member]
Area of land acquired | a				20		20
Construction in process, balance				$ 0		$ 0	0
Payments to acquire productive assets						$ 457,275	$ 457,275
Rancho Costa Verde Development [Member]
Area of land acquired | a				1,000		1,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)					3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2023	Mar. 03, 2023	Jan. 01, 2023	Dec. 01, 2022	Mar. 31, 2024	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2024	Jan. 03, 2023	May 31, 2021
Number of shares stock options								3,450,000
Convertible Promissory Note [Member] | RCVD [Member]
Convertible note, percentage						5%
Convertible Promissory Note [Member] | RCVD [Member] | Forecast [Member]
Convertible note, percentage					5%
Convertible Promissory Note [Member] | Diagonal Note #4 [Member]
Gross proceeds		$ 104,250
Convertible note, percentage		9%	12%
Convertible Promissory Note [Member] | International Real Estate Development LLC [Member]
Gross proceeds			$ 8,900,000
Quarterly installment	$ 2,225,000
Rancho Costa Verde Development, LLC [Member]
Remaining Interest percentage										75%	25%
2021 Plan [Member] | Nonconsolidated Investees, Other [Member]
Remaining vesting percentage						33%	33%
2021 Plan [Member] | Nonconsolidated Investees, Other [Member] | IRED [Member]
Remaining vesting percentage							33%		33%
2021 Plan [Member] | Nonconsolidated Investees, Other [Member] | RCVD [Member]
Remaining vesting percentage							25%		25%
Employment Agreement [Member] | Frank Ingrande [Member]
Remaining Interest percentage							75%
Employment Agreement [Member] | Frank Ingrande [Member]
Remaining vesting percentage							33%
International Real Estate Development LLC [Member] | Frank Ingrande [Member]
Remaining Interest percentage						75%	75%
International Real Estate Development LLC [Member] | Rancho Costa Verde Development, LLC [Member] | Series A Preferred Stock [Member]
Convertion of stock, shares					89,000	89,000
Chief Executive Officer [Member]
Construction on residential fund							$ 251,000
Chief Executive Officer [Member] | Employment Agreement [Member]
Accrued compensation cost							33,808
Chief Executive Officer [Member] | Employment Agreement [Member] | 2022 Plan [Member]
Number of shares stock options				465,834
Strike price				$ 0.20
Stock option vesting percentage				25%
Remaining vesting percentage				75%
Estimated fair value				$ 90,188
Chief Executive Officer [Member] | Employment Agreement [Member] | 2022 Plan [Member] | Equity Option [Member]
Share-based payment arrangement, expense						$ 16,900	67,600
Chief Executive Officer [Member] | Land [Member]
Construction on residential fund						1,400,000	1,400,000
Chief Executive Officer [Member] | Related Party [Member]
Balance owed to related party						66,846	66,846	$ 33,038
Chief Financial Officer [Member] | Employment Agreement [Member]
Accrued compensation cost							33,808
Chief Financial Officer [Member] | Employment Agreement [Member] | 2022 Plan [Member]
Number of shares stock options				465,834
Strike price				$ 0.20
Stock option vesting percentage				25%
Remaining vesting percentage				75%
Estimated fair value				$ 90,188
Chief Financial Officer [Member] | Employment Agreement [Member] | 2022 Plan [Member] | Equity Option [Member]
Share-based payment arrangement, expense						16,900	67,600
Chief Financial Officer [Member] | Related Party [Member]
Balance owed to related party						66,846	66,846	33,038
President [Member] | Employment Agreement [Member]
Accrued compensation cost							33,808
President [Member] | Employment Agreement [Member] | 2022 Plan [Member]
Number of shares stock options				465,834
Strike price				$ 0.20
Stock option vesting percentage				25%
Remaining vesting percentage				75%
Estimated fair value				$ 90,188
President [Member] | Employment Agreement [Member] | 2022 Plan [Member] | Equity Option [Member]
Share-based payment arrangement, expense						16,900	67,600
President [Member] | Related Party [Member]
Balance owed to related party						$ 66,846	$ 66,846	$ 33,038

SCHEDULE OF PROMISSORY NOTES (D

SCHEDULE OF PROMISSORY NOTES (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	$ 2,184,762	$ 2,674,762	$ 1,889,762
Less discounts			(4,146)
Total Promissory notes, net of discount	2,184,762	2,674,762	1,885,616
Less current portion	(2,184,762)	(2,674,762)	(1,885,616)
Total Promissory notes, net of discount - long term
Cash Call, Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	24,785	24,785	24,785
Christopher Elder Member Note One [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	1,500	1,500	1,500
Christopher Elder Member Note Two [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	76,477	76,477	76,477
Bobbie Allen Griffith [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	250,000	250,000
George Banker [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	42,500	97,500
George Robles [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	37,500	37,500
Victrix [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	400,000	400,000
Redwood Trust [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	$ 1,352,000	$ 1,787,000	$ 1,787,000

SCHEDULE OF PROMISSORY NOTES _2

SCHEDULE OF PROMISSORY NOTES (Details) (Parenthetical)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Sep. 05, 2023	Aug. 11, 2023	Jan. 21, 2021	Mar. 19, 2018
Cash Call, Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	December 31, 2024	August 2020
Debt instrument, interest rate						94%
Christopher Elder Member Note One [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	December 31, 2024	March 2020
Debt instrument, interest rate	10%	10%
Christopher Elder Member Note Two [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	December 31, 2024	March 2021
Debt instrument, interest rate	15%	15%
Bobbie Allen Griffith [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	December 31, 2024	May 2024
Debt instrument, interest rate	15%	15%	15%
George Banker [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	December 31, 2024	October 2023
Debt instrument, interest rate	15%	15%		15%
George Robles [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	December 31, 2024	November 2023
Debt instrument, interest rate	10%	10%
Victrix [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	De	March 2024
Debt instrument, interest rate	20%	20%
Redwood Trust [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	January 2025	January 2024
Debt instrument, interest rate	12%	12%			12%

SCHEDULE OF CONVERTIBLE NOTES (

SCHEDULE OF CONVERTIBLE NOTES (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Total convertible notes	$ 500,000	$ 9,585,111	$ 771,738
Less discounts	(25,654)	(33,034)	(213,081)
Total convertible notes, net of discount	474,346	9,552,077	558,657
Less current portion	(474,346)	(9,552,077)	(558,657)
Total convertible notes, net of discount - long term
1800 Diagonal Convertible Note #5 [Member]
Short-Term Debt [Line Items]
Total convertible notes		55,000
1800 Diagonal Convertible Note #6 [Member]
Short-Term Debt [Line Items]
Total convertible notes		68,511
1800 Diagonal convertible note #7 [Member]
Short-Term Debt [Line Items]
Total convertible notes		61,600
Mast Hill Convertible Note [Member]
Short-Term Debt [Line Items]
Total convertible notes	250,000	250,000	250,000
Blue Lake Convertible Note [Member]
Short-Term Debt [Line Items]
Total convertible notes	250,000	250,000	250,000
International Real Estate Development [Member]
Short-Term Debt [Line Items]
Total convertible notes		8,900,000
1800 Diagonal Convertible Note #1 [Member]
Short-Term Debt [Line Items]
Total convertible notes			85,000
1800 Diagonal Convertible Note #2 [Member]
Short-Term Debt [Line Items]
Total convertible notes			64,250
1800 Diagonal Convertible Note #3 [Member]
Short-Term Debt [Line Items]
Total convertible notes			$ 122,488

SCHEDULE OF CONVERTIBLE NOTES_2

SCHEDULE OF CONVERTIBLE NOTES (Details) (Parenthetical)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
1800 Diagonal Convertible Note #5 [Member]
Short-Term Debt [Line Items]
Debt, interest rate	9%	900%
Debt instrument, maturity date, description	June 2024	June 2024
1800 Diagonal Convertible Note #6 [Member]
Short-Term Debt [Line Items]
Debt, interest rate	10%	1,000%
Debt instrument, maturity date, description	September 2024	September 2024
1800 Diagonal convertible note #7 [Member]
Short-Term Debt [Line Items]
Debt, interest rate	10%	1,000%
Debt instrument, maturity date, description	September 2024	September 2024
Mast Hill Convertible Note [Member]
Short-Term Debt [Line Items]
Debt, interest rate	16%	16%
Debt instrument, maturity date, description	March 2023	March 2023
Blue Lake Convertible Note [Member]
Short-Term Debt [Line Items]
Debt, interest rate	16%	16%
Debt instrument, maturity date, description	March 2023	March 2023
International Real Estate Development [Member]
Short-Term Debt [Line Items]
Debt, interest rate	5%	5%
Debt instrument, maturity date, description	March 2024	March 2024
1800 Diagonal Convertible Note #1 [Member]
Short-Term Debt [Line Items]
Debt, interest rate		9%
Debt instrument, maturity date, description		July 2023
1800 Diagonal Convertible Note #2 [Member]
Short-Term Debt [Line Items]
Debt, interest rate		9%
Debt instrument, maturity date, description		September 2023
1800 Diagonal Convertible Note #3 [Member]
Short-Term Debt [Line Items]
Debt, interest rate		900%
Debt instrument, maturity date, description		October 2023

PROMISSORY NOTES (Details Narra

PROMISSORY NOTES (Details Narrative)						9 Months Ended	12 Months Ended
	Jun. 27, 2023	Jun. 27, 2023	Aug. 02, 2022 USD ($)	Jan. 21, 2021 USD ($) a	Mar. 19, 2018 USD ($)	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 06, 2023 USD ($) a shares	Sep. 05, 2023 USD ($)	Sep. 01, 2023 USD ($)	Aug. 11, 2023 USD ($)	Dec. 15, 2020 USD ($)
Short-Term Debt [Line Items]
Debt discount and stock payable						$ 25,654	$ 33,034	$ 213,081
Principal balance outstanding						$ 2,184,762	$ 2,674,762	1,889,762
Victrix LLC [Member] | Promissory Note [Member]
Short-Term Debt [Line Items]
Acres of land | a									80
Debt instrument face amount									$ 400,000
Debt instrument, interest rate									20%
Collatrized shares of common stock | shares									2,000,000
Redwood Trust [Member]
Short-Term Debt [Line Items]
Acres of land | a				80
Debt instrument face amount				$ 1,787,000
Debt instrument, interest rate				12%		12%	12%
Debt instrument, periodic payment				$ 17,870
Debt instrument, maturity date				Feb. 01, 2023
Payments for mortgage deposits				$ 387,000
Debt instrument, extended maturity date	Jan. 01, 2024	Jan. 01, 2025
Principal balance outstanding						$ 1,352,000	$ 1,787,000	1,787,000
Interest expense debt							254,648
Accrued interest							649	73,040
Interest paid							263,377
Cash Call, Inc [Member]
Short-Term Debt [Line Items]
Debt instrument face amount			$ 23,641		$ 75,000
Debt instrument, interest rate					94%
Debt instrument, periodic payment			$ 3,152
Debt instrument, maturity date					Aug. 01, 2020
Debt discount and stock payable					$ 7,500
Principal balance outstanding						24,785	24,785	24,785
Christopher Elder [Member]
Short-Term Debt [Line Items]
Debt instrument face amount													$ 126,477
Debt instrument, interest rate													18%
Principal balance outstanding						76,477	76,477	76,477
Interest expense debt						2,868	11,472	11,310
Accrued interest						$ 37,839	$ 34,971	23,500
Bobbie Allen Griffith [Member]
Short-Term Debt [Line Items]
Debt instrument face amount										$ 215,000
Debt instrument, interest rate						15%	15%			15%
Debt instrument, periodic payment							$ 250,000
Debt discount and stock payable							20,777
Principal balance outstanding						$ 250,000	250,000
Interest expense debt						3,875	15,500
Accrued interest						19,375	15,500
Principal balance outstanding						$ 250,000	250,000
Amortization expense							$ 20,777
George Banker [Member]
Short-Term Debt [Line Items]
Debt instrument face amount												$ 150,000
Debt instrument, interest rate						15%	15%					15%
Debt discount and stock payable							$ 5,769
Principal balance outstanding						$ 42,500	97,500
Interest expense debt							22,500
Accrued interest						22,500	22,500
Principal balance outstanding						$ 42,500	97,500
Amortization expense							$ 5,769
George Robles [Member]
Short-Term Debt [Line Items]
Debt instrument face amount											$ 100,000
Debt instrument, interest rate						10%	10%
Debt discount and stock payable							$ 5,393
Principal balance outstanding						$ 37,500	37,500
Interest expense debt							7,500
Accrued interest						7,500	7,500
Amortization expense							$ 5,393
George Robles [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Debt instrument, interest rate											5%
George Robles [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Debt instrument, interest rate											10%
Kitchner [Member]
Short-Term Debt [Line Items]
Debt instrument face amount						0
Debt instrument, borrowings						$ 75,000
Kitchner [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Debt instrument, interest rate						10%

CONVERTIBLE NOTES (Details Narr

CONVERTIBLE NOTES (Details Narrative) - USD ($)											3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 05, 2023	Sep. 13, 2023	Sep. 06, 2023	Mar. 03, 2023	Jan. 01, 2023	Oct. 17, 2022	Sep. 02, 2022	Jul. 28, 2022	Mar. 28, 2022	Mar. 23, 2022	Mar. 31, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Nov. 30, 2022
Short-Term Debt [Line Items]
Net proceeds														$ 225,000	$ 275,000
Number of shares issued for common stock															2,100,000
Number of shares issued for common stock, value												$ 50,000			$ 50,000	15,000
Debt instrument converted amount													49,126	156,310
Unamortized debt discount													25,654		33,034	213,081
Amortization of debt discount														357,376	437,376	458,616
Repayments of related party														$ 318,359	308,248	390,621
Notes payable													2,184,762		2,674,762	1,885,616
Rancho Costa Verde Development, LLC [Member] | International Real Estate Development LLC [Member]
Short-Term Debt [Line Items]
Interest expense													111,250		445,000
Debt instrument, interest rate, stated					12%
Debt instrument maturity date					Sep. 30, 2024
Principal amount					$ 8,900,000
Debt instrument, interest rate					5%
Debt instrument, periodic payment					$ 2,225,000								$ 2,225,000
Debt instrument, description					The convertible note is convertible commencing on April 1, 2023 at the option of the holder into shares of common stock at a 10% discount to market price. The Company can prepay the convertible note at any time.
Convertible notes payable											$ 8,900,000				8,900,000
Accured interest											$ 556,250				445,000
Rancho Costa Verde Development, LLC [Member] | International Real Estate Development LLC [Member] | Series A Preferred Stock [Member]
Short-Term Debt [Line Items]
Convertion of stock, shares											89,000		89,000
Convertible Debt [Member] | Rancho Costa Verde Development, LLC [Member] | International Real Estate Development LLC [Member]
Short-Term Debt [Line Items]
Debt instrument maturity date					Mar. 31, 2024
Convertible Promissory Note [Member] | Diagonal Note #5 [Member]
Short-Term Debt [Line Items]
Gross proceeds		$ 55,000
Net proceeds		50,000
Debt issuance costs		$ 5,000
Convertible note, percentage		9%
Interest expense															1,652
Unamortized debt discount		$ 5,000											$ 0		3,473
Amortization of debt discount													1,527		1,527
Debt instrument, guaranteed		default coupon of 22%
Debt instrument maturity date		Jun. 15, 2024
Debt instrument, convertible, description		The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days
Unpaid principal and interest, rate		50%
Convertible notes payable															55,000
Accured interest															1,652
Convertible Promissory Note [Member] | Diagonal Note #6 [Member]
Short-Term Debt [Line Items]
Gross proceeds			$ 92,000
Net proceeds			75,000
Debt issuance costs			$ 17,000
Convertible note, percentage			10%
Interest expense															9,200
Unamortized debt discount			$ 17,000												11,332
Amortization of debt discount															5,668
Debt instrument, guaranteed			default coupon of 22%
Debt instrument maturity date			Sep. 06, 2024
Debt instrument, convertible, description			The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days
Unpaid principal and interest, rate			50%
Convertible notes payable															68,511
Accured interest															9,200
Convertible Promissory Note [Member] | Diagonal Note #7 [Member]
Short-Term Debt [Line Items]
Gross proceeds	$ 61,600
Net proceeds	55,000
Debt issuance costs	$ 6,600
Convertible note, percentage	10%
Interest expense															6,160
Unamortized debt discount	$ 6,600														5,811
Amortization of debt discount															789
Debt instrument, guaranteed	default coupon of 22%
Debt instrument maturity date	Sep. 15, 2024
Debt instrument, convertible, description	The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days
Unpaid principal and interest, rate	50%
Convertible notes payable															61,600
Accured interest															6,160
Convertible Promissory Note [Member] | Diagonal Note #1 [Member]
Short-Term Debt [Line Items]
Gross proceeds								$ 85,000
Net proceeds								80,750
Debt issuance costs								$ 4,250
Convertible note, percentage								9%
Debt instrument converted amount															$ 15,000
Debt instrument converted amount, shares															242,404
Interest expense															$ 37,900
Unamortized debt discount								$ 4,250							0	2,479
Amortization of debt discount															2,479
Debt instrument, convertible, description								At any time after issuance, the note is convertible into shares of our common stock at the greater of a fixed rate or discount to the market price. The note includes a prepayment feature at a premium of 25% from the issuance date and up to 180 days
Unpaid principal and interest, rate								50%
Accured interest															0	3,700
Repayments of related party															111,594
Notes payable															0	85,000
Convertible Promissory Note [Member] | Diagonal Note #2 [Member]
Short-Term Debt [Line Items]
Gross proceeds							$ 64,250
Net proceeds							60,000
Debt issuance costs							$ 4,250
Convertible note, percentage							9%
Interest expense															16,620
Unamortized debt discount															0	2,833
Amortization of debt discount															42,876
Debt instrument, convertible, description							At any time after issuance, the note is convertible into shares of our common stock at the greater of a fixed conversion rate or discount to the market price. The note includes a prepayment feature at a premium of 25% from the issuance date and up to 180 days
Unpaid principal and interest, rate							50%
Accured interest															0	1,900
Repayments of related party							$ 71,000
Notes payable															0	64,250
Repayments of debt							$ 11,798
Convertible Promissory Note [Member] | Diagonal Note #3 [Member]
Short-Term Debt [Line Items]
Gross proceeds						$ 142,276
Net proceeds						122,782
Debt issuance costs						$ 19,494
Convertible note, percentage						10%
Interest expense															12,804	14,227
Unamortized debt discount						$ 19,494									0	15,433
Amortization of debt discount															15,433
Debt instrument, guaranteed						guaranteed twelve-month coupon or $14,227
Debt instrument maturity date						Oct. 17, 2023
Convertible notes payable															0	122,488
Accured interest																12,804
Repayments of debt															122,488
Installment payments																	$ 15,650
Interest paid																1,423
Convertible Promissory Note [Member] | Diagonal Note #4 [Member]
Short-Term Debt [Line Items]
Gross proceeds				$ 104,250
Net proceeds				100,000
Debt issuance costs				$ 4,250
Convertible note, percentage				9%	12%
Unamortized debt discount				$ 4,250											0
Amortization of debt discount															4,250
Debt instrument maturity date				Mar. 03, 2024
Debt instrument, interest rate				22%
Debt instrument, description				The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days. The note includes a 50% penalty premium on unpaid principal and interest upon an event of default
Convertible notes payable															0
Repayments of debt															104,250
Convertible Promissory Note [Member] | Mast Hill Fund, L.P [Member]
Short-Term Debt [Line Items]
Gross proceeds										$ 250,000
Net proceeds										211,250
Debt issuance costs										13,750
Original issuance discount										$ 25,000
Convertible note, percentage										16%
Monthly installments amount										$ 35,000
Number of shares issued for common stock										225,000
Number of shares issued for common stock, value										$ 101,000
Warrants to purchase shares of common stock										343,750
Warrant exercise price per share										$ 0.80
Warrant term										5 years
Debt conversion price per share										$ 0.35
Debt instrument converted amount															$ 133,096
Debt instrument converted amount, shares															1,664,857
Principal balance owed													250,000		$ 250,000	250,000
Interest expense													$ 9,221		$ 36,884
Debt instrument, interest rate, stated													25%		25%
Unamortized debt discount										$ 219,832			$ 219,832		$ 0	50,742
Amortization of debt discount													0		0
Accured interest															9,221	23,703
Default penalty															0	68,426
Default penalty															6,904
Debt instrument, debt default, amount															75,289
Interest expense, amortized															50,742
Convertible Promissory Note [Member] | Blue Lake Partners LLC [Member]
Short-Term Debt [Line Items]
Gross proceeds									$ 250,000
Net proceeds									211,250
Debt issuance costs									13,750
Original issuance discount									$ 25,000
Convertible note, percentage									16%
Monthly installments amount									$ 35,000
Number of shares issued for common stock									225,000
Number of shares issued for common stock, value									$ 101,000
Warrants to purchase shares of common stock									343,750
Warrant exercise price per share									$ 0.80
Warrant term									5 years
Debt conversion price per share									$ 0.35
Principal balance owed													$ 250,000		250,000	250,000
Interest expense															$ 17,867
Debt instrument, interest rate, stated													25%		25%
Unamortized debt discount									$ 219,607				$ 219,607		$ 0	53,097
Amortization of debt discount															53,097
Interest expense, unamortized													$ 0		0
Accured interest															41,207	23,400
Default penalty															$ 97,195	$ 97,195

SCHEDULE OF RELATED PARTY PROMI

SCHEDULE OF RELATED PARTY PROMISSORY NOTES (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Total promissory notes, net of discount current	$ 2,184,762	$ 2,674,762	$ 1,885,616
Promissory Notes [Member]
Short-Term Debt [Line Items]
Total promissory notes, net of discount current	308,040	104,498	1,286,694
Promissory Notes [Member] | Frank Ingrande [Member]
Short-Term Debt [Line Items]
Total promissory notes, net of discount current		10,394
Promissory Notes [Member] | Lisa Landau [Member]
Short-Term Debt [Line Items]
Total promissory notes, net of discount current	$ 308,040	94,104	76,359
Promissory Notes [Member] | RAS Real Estate LLC [Member]
Short-Term Debt [Line Items]
Total promissory notes, net of discount current			249,589
Promissory Notes [Member] | Six-Twenty Management LLC [Member]
Short-Term Debt [Line Items]
Total promissory notes, net of discount current			$ 960,746

SCHEDULE OF FAIR VALUE OF CONSI

SCHEDULE OF FAIR VALUE OF CONSIDERATION TRANSFERRED (Details) - Rancho Costa Verde Development, LLC [Member] - USD ($)			1 Months Ended
	Jan. 03, 2023	Jan. 01, 2023	May 31, 2021
Business Acquisition [Line Items]
Fair value of common stock	$ 1,800,000
Fair value of common stock warrants	2,674,972
Promissory notes	8,900,000
Fair value of consideration transferred	$ 13,374,972	$ 13,500,000	$ 2,680,000

SCHEDULE OF PROVISIONAL PURCHAS

SCHEDULE OF PROVISIONAL PURCHASE PRICE ALLOCATION (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Jan. 03, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Goodwill	$ 11,118,187	$ 11,118,187
Rancho Costa Verde Development, LLC [Member]
Business Acquisition [Line Items]
Cash			$ 321,916
Accounts receivable			1,900,388
Other current assets			342,574
Fixed Assets			16,213,967
Accounts payable and accrued expenses			(652,329)
Mortgage loans			(6,576,566)
Related party notes			(16,545)
Deferred revenue			(9,276,620)
Net Assets Acquired			2,256,785
Goodwill			11,118,187
Total consideration			13,374,972
Total consideration			$ 13,374,972

SCHEDULE OF PRO FORMA FINANCIAL

SCHEDULE OF PRO FORMA FINANCIAL INFORMATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Pro forma net revenues	$ 1,090,617	$ 1,516,622
Pro forma net loss	$ (1,110,022)	$ (926,798)

SCHEDULE OF FAIR VALUE OF COMMO

SCHEDULE OF FAIR VALUE OF COMMON STOCK WARRANTS (Details)	Dec. 31, 2023	Dec. 31, 2022
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, term	5 years	5 years
Measurement Input, Expected Term [Member] | Common Stock Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, term	5 years
Measurement Input, Exercise Price [Member] | Common Stock Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	0.10
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	162	210
Measurement Input, Price Volatility [Member] | Common Stock Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	145
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	3.94	2.34
Measurement Input, Risk Free Interest Rate [Member] | Common Stock Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	3.94
Measurement Input Forfeitures [Member] | Common Stock Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	0

BUSINESS ACQUISITION IN STAGE_2

BUSINESS ACQUISITION IN STAGES (Details Narrative)			1 Months Ended	9 Months Ended		12 Months Ended
	Jan. 03, 2023 USD ($) a shares	Jan. 01, 2023 USD ($)	May 31, 2021 USD ($) a shares	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Business Acquisition [Line Items]
Investment principal amount	$ 2,680,000						$ 0
Rancho Costa Verde Development, LLC [Member]
Business Acquisition [Line Items]
Acquire percentage	75%		25%
Consideration transferred	$ 13,374,972	$ 13,500,000	$ 2,680,000
Promissory note consideration	8,900,000
Shares consideration | shares			3,000,000
Shares consideration, fair value	1,800,000
Common stock warrant conisderation	$ 2,674,972
Land in acres | a			1,100
Rancho Costa Verde Development, LLC [Member] | International Real Estate Development LLC [Member]
Business Acquisition [Line Items]
Debt instrument, face amount		8,900,000
Debt instrument periodic payment		$ 2,225,000		$ 2,225,000
Debt instrument, interest rate, effective percentage		12%
Interest expense, operating and nonoperating				$ 111,250		$ 445,000
Debt Instrument, Maturity Date		Sep. 30, 2024
IRED [Member]
Business Acquisition [Line Items]
Acquire percentage	75%
Securities Purchase Agreement [Member] | Rancho Costa Verde Development, LLC [Member]
Business Acquisition [Line Items]
Acquire percentage	25%
Securities Purchase Agreement [Member] | Rancho Costa Verde Development, LLC [Member] | International Real Estate Development LLC [Member]
Business Acquisition [Line Items]
Acquire percentage	75%
Consideration transferred	$ 13,400,000
Promissory note consideration	$ 8,900,000
Shares consideration | shares	20,000,000
Shares consideration, fair value	$ 1,800,000
Common stock warrant conisderation	33,000,000					33,000,000
Common stock warrant conisderation, value	2,700,000
Debt instrument, face amount	8,900,000
Debt instrument periodic payment	$ 2,225,000
Convertible note, percentage	5%
Debt instrument, interest rate, effective percentage	12%
Conversion rate	10%
Interest expense, operating and nonoperating					$ 445,000	$ 445,000
Land in acres | a	1,100
Debt Instrument, Maturity Date	Mar. 31, 2024

EQUITY METHOD INVESTMENT (Detai

EQUITY METHOD INVESTMENT (Details Narrative) - Rancho Costa Verde Development, LLC [Member] - USD ($)			1 Months Ended
	Jan. 03, 2023	Jan. 01, 2023	May 31, 2021	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Equity investement acquired percentage	75%		25%
Number of shares issued in acquisition			3,000,000
Share price			$ 0.86
Consideration paid in cash			$ 100,000
Consideration amount	$ 13,374,972	$ 13,500,000	2,680,000
Investment cost value			$ 2,680,000
Impairment of equity investment				$ 2,089,337
Securities Purchase Agreement [Member]
Restructuring Cost and Reserve [Line Items]
Equity investement acquired percentage	25%
Securities Purchase Agreement [Member] | International Real Estate Development LLC [Member]
Restructuring Cost and Reserve [Line Items]
Equity investement acquired percentage	75%
Number of shares issued in acquisition	20,000,000
Consideration amount	$ 13,400,000
Contractual consideration	$ 13,500,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)		3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 25, 2019 USD ($) shares	Sep. 30, 2023 USD ($) shares	Sep. 30, 2024 USD ($) a	Sep. 30, 2023 USD ($) shares	Dec. 31, 2023 USD ($) a shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($)	Sep. 30, 2019 USD ($) a
Common stock value		$ 50,000			$ 50,000	$ 15,000
Common stock issued with lot sale, shares | shares					2,100,000
Net budget			$ 1,556,000		$ 1,556,000
Net budget inclusive of lots construction			995,747		995,747
Commitment amount			560,250		560,250
Payments to acquire productive assets			288,138	$ 354,070	179,700	539,935
Common Stock [Member]
Common stock value		$ 500		$ 50,000	$ 500	$ 60
Common stock issued with lot sale, shares | shares		500,000		500,000	500,000	60,000
Land Purchase Agreement [Member]
Purchase price of land	$ 1,000,000
Initial construction budget of land	150,000
Land Purchase Agreement [Member] | Promissory Note [Member]
Purchase price of land	150,000
Land Purchase Agreement [Member] | Preferred Stock [Member]
Common stock value	600,000
Land Purchase Agreement [Member] | Common Stock [Member]
Common stock value	$ 250,000
Common stock issued with lot sale, shares | shares	250,000
Contract For Deed Agreement [Member] | IntegraGreen [Member]
Purchase price of land								$ 630,000
Area of land acquired | a								20
Balance of balloon payment								$ 63,000
Debt instrument principal amount			403,020					$ 403,020
Oasis Park Resort Construction Budget [Member]
Total budget					$ 512,000		$ 512,000
Payment for budget					118,600		$ 118,600
Commitment paid			$ 393,400		$ 393,400	$ 393,400
Valle Divino [Member]
Area of land acquired | a			20		20
Payments to acquire productive assets					$ 457,275	$ 457,275
Valle Divino [Member] | Valdetierra S.A de C.V. [Member] | Roberto Valdes [Member]
Attributable Interest			100%		100%	100%	100%

SCHEDULE OF WARRANTS ACTIVITY (

SCHEDULE OF WARRANTS ACTIVITY (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Number of Warrants, Outstanding Beginning	38,107,500	3,867,500	3,180,000
Weighted Average Exercise Price Outstanding Beginning	$ 0.16	$ 0.71	$ 0.69
Weighted Average Remaining Contract Term (Year), Warrants Outstanding, Beginning		4 years 2 months 1 day	4 years 1 month 9 days	5 years 29 days
Number of Warrants, Granted		34,240,000	687,500
Weighted Average Exercise Price Warrants Granted		$ 0.10	$ 0.80
Weighted Average Remaining Contract Term (Year), Warrants Granted		4 years 9 months	4 years 2 months 23 days
Number of Warrants, Exercised
Weighted Average Exercise Price Warrants Exercised
Weighted Average Remaining Contract Term (Year), Warrants Exercised
Number of Warrants, Forfeit/Canceled
Weighted Average Exercise Price Forfeit/Canceled
Number of Warrants, Outstanding Ending	38,107,500	38,107,500	3,867,500	3,180,000
Weighted Average Exercise Price Outstanding Ending	$ 0.16	$ 0.16	$ 0.71	$ 0.69
Weighted Average Remaining Contract Term (Year), Warrants outstanding, Ending	3 years 8 months 1 day	4 years 2 months 1 day	4 years 1 month 9 days
Number of Warrants, Exercisable Ending	38,107,500	38,107,500	3,867,500

SCHEDULE OF OPTION ACTIVITY (De

SCHEDULE OF OPTION ACTIVITY (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Number of Options, Outstanding Beginning	6,000,000	6,000,000	3,850,000
Weighted Average Exercise Price Outstanding Beginning	$ 0.34	$ 0.34	$ 0.41
Options Outstanding, Weighted Average Remaining Contractual Life	2 years 7 months 20 days	3 years 1 month 20 days	3 years 10 months 17 days	4 years 3 months 18 days
Number of Options, Granted			3,450,000
Weighted Average Exercise Price, Granted			$ 0.13
Number of Options, Exercised			(1,300,000)
Weighted Average Exercise Price, Exercised			$ 0
Number of Options, Forfeited-Canceled
Weighted Average Exercise Price, Forfeited-Canceled
Number of Options, Outstanding Ending	6,000,000	6,000,000	6,000,000	3,850,000
Weighted Average Exercise Price Outstanding Ending	$ 0.34	$ 0.34	$ 0.34	$ 0.41
Number of Options,Exercisable	6,000,000	6,000,000	4,521,875
Options Granted, Weighted Average Remaining Contractual Life			5 years
Options Exercised, Weighted Average Remaining Contractual Life			5 years

STOCKHOLDERS_ EQUITY (DEFICIT_2

STOCKHOLDERS’ EQUITY (DEFICIT) (Details Narrative) - USD ($)						1 Months Ended	3 Months Ended					9 Months Ended		12 Months Ended
	Oct. 31, 2023	Jun. 02, 2023	Jan. 03, 2023	Jul. 26, 2021	Nov. 06, 2019	Oct. 31, 2023	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 01, 2022	Dec. 31, 2021	Aug. 26, 2020	Feb. 11, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized							150,000,000					150,000,000		150,000,000	150,000,000
Preferred stock, shares authorized							2,010,000					2,010,000		2,010,000
Common stock, par value							$ 0.001					$ 0.001		$ 0.001	$ 0.001
Common stock, shares issued							89,006,719					89,006,719		79,658,165	43,499,423
Common stock, shares outstanding							86,006,719					86,006,719		76,658,165	43,499,423
Number of options granted															3,450,000
Option issued and outstanding							6,000,000					6,000,000		6,000,000	6,000,000		3,850,000
Common stock issued for consulting services							$ 150,500	$ 66,000	$ 100,919	$ 137,000	$ 15,000			$ 449,000
Common stock issued with lot sale, shares														2,100,000
Common stock issued with lot sale										$ 50,000				$ 50,000	$ 15,000
Number of shares issued for acquisitions, value											$ 1,800,000			1,800,000
Temporary equity value							603,500					$ 603,500		603,500	293,500		$ 293,500
Accrued interest														(181,066)	(267,560)
Common stock issued for warrant exercise, shares												94,827
Principal balance							2,184,762					$ 2,184,762		2,674,762	1,885,616
Interest payable							1,403,707					1,403,707		1,756,937
Aggregate intrinsic value							$ 0					$ 0		0	$ 0
Short term debt														$ 2,000,000
Number of common stock shares issued															1,300,000
Proceeds from stock options exercise															$ 1,300
Number of warrants issued														34,240,000	687,500
Rancho Costa Verde Development, LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants issued			$ 2,674,972
Six-Twenty Management LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Principal balance														$ 1,414,338
Interest payable														$ 171,825
Cleanspark Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares issued					350,000
Proceeds from equity offerings					$ 500,000
Consulting Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for consulting services, shares												4,702,595	2,200,000	2,953,000	3,447,038
Common stock issued for consulting services												$ 317,419	$ 152,000	$ 449,000	$ 1,470,837
Promissory Note Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued with lot sale, shares												550,000
Common stock issued with lot sale												$ 47,415
Securities Purchase Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Agreement description												The Securities Purchase Agreement (“SPA”) states that the in-kind accrual rate should be increased by10% per annum upon each occurrence of an event of default. In addition, the SPA further states that the conversion price initially set at a discount of 35% to the market price should be further increased by an additional 10% upon each occurrence of an event of default. At the date of their Annual Report, CleanSpark claims that the Company was in default in three instances triggering further discount to the market price for the conversion feature and additional accrual rate. Management has recorded for this additional default and interest expense as noted in the previous paragraph. The Company has not been served with any notice of default stating the specific default events but will continue to accrue the additional default interest until the matter is resolved. As of the date of the filing of this Annual Report, the parties are cooperating to resolve this matter.
Agreement description														The Securities Purchase Agreement (“SPA”) states that the in-kind accrual rate should be increased by10% per annum upon each occurrence of an event of default. In addition, the SPA further states that the conversion price initially set at a discount of 35% to the market price should be further increased by an additional 10% upon each occurrence of an event of default. At the date of their Annual Report, CleanSpark claims that the Company was in default in three instances triggering further discount to the market price for the conversion feature and additional accrual rate. Management has recorded for this additional default and interest expense as noted in the previous paragraph. The Company has not been served with any notice of default stating the specific default events but will continue to accrue the additional default interest until the matter is resolved. As of the date of the filing of this Annual Report, the parties are cooperating to resolve this matter.
Securities Purchase Agreement [Member] | International Real Estate Development LLC [Member] | Rancho Costa Verde Development, LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants issued			$ 33,000,000											$ 33,000,000
Share-Based Payment Arrangement, Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued with lot sale, shares															1,300,000
Number of common stock shares issued															1,300,000
Proceeds from stock options exercise															$ 1,300
2022 Equity Incentive Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock reserved for issuance																5,000,000
Number of options granted															2,150,000
2022 Equity Incentive Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Option issued and outstanding							2,150,000					2,150,000		2,150,000	2,150,000
2020 Equity Incentive Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock reserved for issuance																		3,000,000
2020 Equity Incentive Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Option issued and outstanding							1,700,000					1,700,000		1,700,000	1,700,000
2019 Equity Incentive Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock reserved for issuance																			3,000,000
2019 Equity Incentive Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Option issued and outstanding							2,150,000					2,150,000		2,150,000
Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized							2,000,000					2,000,000		2,000,000	2,000,000
Preferred stock, shares issued							117,000					117,000		28,000	28,000
Preferred stock, shares outstanding							117,000					117,000		28,000	28,000
Preferred stock, par value							$ 0.001					$ 0.001		$ 0.001	$ 0.001
Series B Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares issued							1,000					1,000		1,000	1,000
Preferred stock, shares outstanding							1,000					1,000		1,000	1,000
Temporary equity value							$ 293,500					$ 293,500		$ 293,500	$ 293,500
Conversion basis												The holder can convert the Series B into shares of common stock at a discount of 35% to the market price.		The holder can convert the Series B into shares of common stock at a discount of 35% to the market price.
Cumulative accrual percentage												12%		12%
Recognized dividend							$ 1,212,822					$ 1,212,822		$ 1,022,822	60,000
Stock issued during period value new issues														$ 1,212,822	$ 190,000
Series B Preferred Stock [Member] | Cleanspark Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized					1,000
Series C Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares issued							3,100					3,100		3,100	0
Preferred stock, shares outstanding							3,100					3,100		3,100	0
Temporary equity value							$ 310,000					$ 310,000		$ 310,000
Cumulative accrual percentage														12%
Recognized dividend														$ 60,003
Series C Preferred Stock [Member] | Bigger Capital Fund LP [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized		10,000
Preferred stock, shares issued		3,100
Proceeds from equity offerings		$ 310,000
Temporary equity value							$ 310,000					$ 310,000		$ 310,000
Series D Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized	20,000					20,000
Preferred stock, shares issued							17,000					17,000		17,000	0
Preferred stock, shares outstanding							17,000					17,000		17,000	0
Preferred stock, par value	$ 0.001					$ 0.001
Preferred stock, stated value	$ 100					$ 100
Preferred stock, redemption terms						The Series D Preferred Stock has no stated maturity and is subject to a mandatory redemption at 110% of the Stated Value, plus all unpaid dividends in respect of such share (the “Additional Amount”) thereon.
Preferred stock, dividend payment terms						Holders of shares of Series D Preferred Stock are entitled to receive, on each dividend payment date, (i) cumulative cash dividends on each share of Series D Preferred Stock, on a quarterly basis, at a rate of 12% per annum of the Stated Value, plus the Additional Amount thereon, and (ii) dividends in the form of shares of common stock on each share of Series D Preferred Stock, on a quarterly basis, at a rate of 8% per annum on the Stated Value.
Preferred stock, conversion terms	The amount of shares of common stock issuable upon a conversion for each Series D Preferred Stock shall be the Stated Value of such share plus the Additional Amount divided by the Conversion Price (as defined below). The “Conversion Price” for each Series D Preferred Stock is, the lower of the price per share at which a Qualified Offering (as defined below) is made (the “Qualified Offering Price”) or 80% of the average of the closing sale price for the 10 consecutive trading days immediately preceding, but not including, the effective date of the applicable conversion notice.
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued for acquisitions													20,000,000	20,000,000
Number of shares issued for acquisitions, value													$ 1,800,000	$ 1,800,000
Series D Convertible Preferred Stock [Member] | Six-Twenty Management LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Interest payable														$ 17,000
Common Stock Issued for Debt Settlement [Member] | Related Party [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued with lot sale, shares															6,039,058
Common stock issued with lot sale															$ 905,859
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares issued							89,006,719					89,006,719
Common stock, shares outstanding							86,006,719					86,006,719
Common stock issued for consulting services, shares							2,150,000	1,000,000	1,552,595	2,100,000	100,000			2,953,000
Common stock issued for consulting services							$ 2,150	$ 1,000	$ 1,553	$ 2,100	$ 100			$ 2,953
Stock Issued During Period, Shares, Conversion of Convertible Securities									1,223,776	7,851,268	1,077,164		8,928,435	8,928,432	6,039,058
Common stock issued with lot sale, shares										500,000			500,000	500,000	60,000
Common stock issued with lot sale										$ 500			$ 50,000	$ 500	$ 60
Number of shares issued for acquisitions											20,000,000			20,267,310
Number of shares issued for acquisitions, value											$ 20,000			$ 20,267
Common stock issued for warrant exercise, shares							97,524	195,000	94,827
Common stock issued for warrant exercise, shares														267,310
Cash proceeds														$ 50,000
Number of common stock shares issued														1,410,000	1,300,000
Proceeds from stock options exercise														$ 1,410	$ 1,300
Common Stock [Member] | Convertible Notes And Notes Payable [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities												1,223,776		8,928,435
Common Stock [Member] | Convertible Notes Payable [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued with lot sale, shares															450,000
Common stock issued with lot sale															$ 202,275
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued with lot sale, shares												2,484,832	267,310
Aggregate intrinsic value							$ 7,155,146					$ 7,155,146		$ 7,155,146	0
Common stock issued for warrant exercise, shares														1,410,000
Warrant [Member] | Bigger Capital Fund LP [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price of warrants				$ 0.68										$ 0.07
Number of shares issued				1,240,000
Reduction of exercise price of warrants				$ 0.07
Number of warrants shares														2,740,000
Share-based compensation expenses														$ 123,896
Share-based compensation expenses														$ 113,896
Warrant [Member] | Series C Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrants issued														1,240,000
Preferred Stock [Member] | Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for consulting services
Common stock issued with lot sale, shares												89,000
Common stock issued with lot sale
Number of shares issued for acquisitions, value
Convertible note							8,900,000					$ 8,900,000
Accrued interest												$ 556,250
Proceeds from stock options exercise
Preferred Stock [Member] | Series B Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for consulting services
Common stock issued with lot sale
Number of shares issued for acquisitions, value
Proceeds from stock options exercise
Preferred Stock [Member] | Series C Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for consulting services
Common stock issued with lot sale, shares												387,351
Common stock issued with lot sale
Number of shares issued for acquisitions, value
Proceeds from stock options exercise
Preferred Stock [Member] | Series D Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for consulting services
Common stock issued with lot sale
Number of shares issued for acquisitions, value
Proceeds from stock options exercise

SCHEDULE OF CONSOLIDATED SUBS_2

SCHEDULE OF CONSOLIDATED SUBSIDIARIES AND ENTITY (Details) - Equity Investees Interest [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
ILA Fund I, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	Wyoming	Wyoming
Attributable Interest	100%	100%
International Land Alliance, S.A. de C.V. (ILA Mexico) [Member]
State or Other Jurisdiction of Incorporation or Organization	Mexico	Mexico
Attributable Interest	100%	100%
Rancho Costa Verde Development, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	Nevada	Nevada
Attributable Interest	100%	100%
Emerald Grove Estates, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	California	California
Attributable Interest	100%	100%
Oasis Park Resort, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	Wyoming	Wyoming
Attributable Interest	100%	100%
Plaza Bajamar, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	Wyoming	Wyoming
Attributable Interest	100%	100%
Plaza Valle Divino, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	Wyoming	Wyoming
Attributable Interest	100%	100%

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE SHARES (Details) - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	44,107,500	44,107,500	9,867,500	9,867,500
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	6,000,000	6,000,000	6,000,000	6,000,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	38,107,500	38,107,500	3,867,500	3,867,500

SCHEDULE OF INFORMATION ABOUT S

SCHEDULE OF INFORMATION ABOUT STOCK OPTIONS OUTSTANDING AND VESTED (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options not Exercisable	6,000,000
Options Outstanding, Number of Options Exercisable	4,521,875
Options Outstanding, Weighted Average Remaining Contractual Life	2 years 10 months 17 days
Options Outstanding, Weighted Average Exercise Price | $ / shares	$ 0.34
Options Vested, Number of Options	4,521,875
Options Vested Weighted Remaining Contractual Life	2 years 10 months 17 days
Options Vested, Weighted Average Exercise Price | $ / shares	$ 0.34
Exercise Prices Range One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Prices | $ / shares	$ 0.20
Options Outstanding, Number of Options not Exercisable	2,150,000
Options Outstanding, Number of Options Exercisable	2,150,000
Options Outstanding, Weighted Average Remaining Contractual Life	3 years 11 months 1 day
Options Outstanding, Weighted Average Exercise Price | $ / shares	$ 0.20
Options Vested, Number of Options	2,150,000
Options Vested Weighted Remaining Contractual Life	3 years 11 months 1 day
Options Vested, Weighted Average Exercise Price | $ / shares	$ 0.20
Exercise Prices Range Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Prices | $ / shares	$ 0.33
Options Outstanding, Number of Options not Exercisable	1,700,000
Options Outstanding, Number of Options Exercisable	1,700,000
Options Outstanding, Weighted Average Remaining Contractual Life	1 year 7 months 24 days
Options Outstanding, Weighted Average Exercise Price | $ / shares	$ 0.33
Options Vested, Number of Options	1,700,000
Options Vested Weighted Remaining Contractual Life	1 year 7 months 24 days
Options Vested, Weighted Average Exercise Price | $ / shares	$ 0.33
Exercise Prices Range Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Prices | $ / shares	$ 0.43
Options Outstanding, Number of Options not Exercisable	600,000
Options Outstanding, Number of Options Exercisable	600,000
Options Outstanding, Weighted Average Remaining Contractual Life	2 years 11 months 26 days
Options Outstanding, Weighted Average Exercise Price | $ / shares	$ 0.43
Options Vested, Number of Options	600,000
Options Vested Weighted Remaining Contractual Life	2 years 11 months 26 days
Options Vested, Weighted Average Exercise Price | $ / shares	$ 0.43
Exercise Prices Range Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Prices | $ / shares	$ 0.50
Options Outstanding, Number of Options not Exercisable	1,550,000
Options Outstanding, Number of Options Exercisable	1,550,000
Options Outstanding, Weighted Average Remaining Contractual Life	2 years 9 months
Options Outstanding, Weighted Average Exercise Price | $ / shares	$ 0.50
Options Vested, Number of Options	1,550,000
Options Vested Weighted Remaining Contractual Life	2 years 9 months
Options Vested, Weighted Average Exercise Price | $ / shares	$ 0.50

SCHEDULE OF ASSUMPTIONS TO VALU

SCHEDULE OF ASSUMPTIONS TO VALUE STOCK OPTIONS (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Expected volatility, minimum	148%	148%
Expected volatility, maximum	275%	275%
Expected dividends	0%	0%
Risk-free interest rate, minimum	0.34%	0.34%
Risk-free interest rate, maximum	0.85%	0.85%
Forfeitures	0%	0%
Minimum [Member]
Expected term	6 months	6 months
Strike price	$ 0	$ 0
Maximum [Member]
Expected term	1 year	1 year
Strike price	$ 0.20	$ 0.20

SCHEDULE OF ASSUMPTIONS TO VA_2

SCHEDULE OF ASSUMPTIONS TO VALUE WARRANTS (Details)	Dec. 31, 2023 $ / shares	Dec. 31, 2022 $ / shares
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	3.94	2.34
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.09	0.45
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Term	5 years	5 years
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	162	210
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	0	0

ASSET PURCHASE AND TITLE TRAN_2

ASSET PURCHASE AND TITLE TRANSFER (Details Narrative)					9 Months Ended		12 Months Ended
	Sep. 29, 2021 USD ($)	Mar. 31, 2021 USD ($)	Oct. 25, 2019 USD ($) shares	Jul. 30, 2018 USD ($) a	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) shares	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 30, 2022 USD ($)	Jun. 18, 2019 USD ($) a	Mar. 18, 2019 USD ($)
Aggregate property principal amount					$ 1,830,344		$ 1,818,825	$ 863,745
Total purchase price						$ 205,096	205,096
Unpaid amount owed							58,560	58,560
Proceed from related party					203,541	560,840	888,209	793,187
Repayment of related party						318,359	308,248	390,621
Accrued interest					1,403,707		1,756,937
Total Promissory notes, net of discount					2,184,762		$ 2,674,762	1,885,616
Debt converted into shares, value					$ 49,126	$ 156,310
Six-Twenty Management LLC [Member]
Attributable Interest							100%
Six-Twenty Management LLC [Member]
Accrued interest							$ 171,825
Total Promissory notes, net of discount							1,414,338
Lisa Landau [Member]
Repayments of debt by related party							71,000
Total Promissory notes, net of discount							94,104	76,360
Advances from related party							71,000
Repayment of related parties debt							152,065
Baja Residents Club (BRC) [Member] | Robert Valdes [Member]
Land in acres | a											497
Assets held for sale										$ 647,399	$ 670,000
Construction contract for consideration	$ 99,000
Construction contract for consideration funded								43,967
Total purchase price									$ 120,000
Total purchase price funded amount								61,440
Non Convertible Promissory Note [Member] | Six-Twenty Management LLC [Member]
Debt instrument face amount		$ 288,611
Convertible note, percentage		8%
Proceed from related party		$ 609,200					485,881
Repayment of related party							111,594
Repayments of debt by related party							143,883
Interest expenses							84,860	62,611
Accrued interest							0	86,965
Total Promissory notes, net of discount							0	960,746
Promissory Note [Member] | RAS, LLC [Member]
Debt instrument face amount			$ 440,803
Convertible note, percentage			10%
Repayments of debt by related party							12,300
Interest expenses							102,858
Accrued interest							0	45,876
Total Promissory notes, net of discount							$ 0	$ 249,589
Default coupon rate			18%				18%
Secured of common shares | shares			2,500,000
Debt converted into shares | shares							7,021,171
Debt converted							$ 386,023
Debt converted into shares, value							1,167,588
Loss on conversion							$ 781,565
Jason Sunstein [Member] | Residential Purchase Agreement (RPA) [Member]
Land in acres | a				80
Acquire real property				$ 1,100,000
Acquisition costs assets												$ 1,122,050
Acquisition costs for land												271,225
Acquisition costs for building												$ 850,825
Aggregate property principal amount		1,787,000
Property funding amount		$ 387,000
Jason Sunstein [Member] | Residential Purchase Agreement (RPA) [Member] | First and Second Mortgage Loans [Member]
Land in acres | a				80

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Sep. 30, 2024	Jan. 01, 2024	Dec. 31, 2022
Subsequent Event [Line Items]
Operating loss carry forwards	$ 29,800,000			$ 21,400,000
Corporate tax rate, percentage	21%
Total Promissory notes, net of discount	$ 2,674,762	$ 2,184,762		$ 1,885,616
Accrued interest	$ 1,756,937	$ 1,403,707
Subsequent Event [Member] | Securities Purchase Agreement [Member] | Series A Preferred Stock [Member]
Subsequent Event [Line Items]
Shares issued			89,000
Shares issued price per share			$ 100
Total Promissory notes, net of discount			$ 8,900,000
Accrued interest			$ 445,000

Submission

Submission	Jan. 08, 2025
Submission [Line Items]
Central Index Key	0001657214
Registrant Name	International Land Alliance Inc.
Form Type	S-1
Submission Type	S-1
Fee Exhibit Type	EX-FILING FEES

Offerings

Offerings	Jan. 08, 2025 USD ($) shares
Offering: 1
Offering:
Fee Previously Paid	false
Rule 457(o)	true
Security Type	Equity
Security Class Title	Common Stock, par value $0.001
Amount Registered | shares	0
Proposed Maximum Offering Price per Unit	0
Maximum Aggregate Offering Price	$ 5,000,000
Fee Rate	0.01531%
Amount of Registration Fee	$ 765.50
Offering Note	(1) Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) of the Securities Act of 1933, as amended. Includes shares to be sold upon exercise of the underwriter’s option to purchase additional shares.(2) Pursuant to Rule 416, the securities being registered hereunder include such indeterminate number of additional securities as may be issued after the date hereof as a result of stock splits, stock dividends or similar transactions.
Offering: 2
Offering:
Fee Previously Paid	false
Other Rule	true
Security Type	Equity
Security Class Title	Representative's Warrants
Amount Registered | shares	0
Proposed Maximum Offering Price per Unit	0
Maximum Aggregate Offering Price	$ 0
Fee Rate	0%
Amount of Registration Fee	$ 0
Offering Note	(1) Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) of the Securities Act of 1933, as amended. Includes shares to be sold upon exercise of the underwriter’s option to purchase additional shares. (2) Pursuant to Rule 416, the securities being registered hereunder include such indeterminate number of additional securities as may be issued after the date hereof as a result of stock splits, stock dividends or similar transactions. (3) No fee pursuant to Rule 457(g) under the Securities Act of 1933, as amended. (4) The Representative’s Warrants will represent the right to purchase 4% of the aggregate number of shares of common stock sold in this offering, including shares of common stock upon the exercise of the option to purchase additional shares, at an exercise price equal to 110% of the public offering price per share.

Fees Summary

Fees Summary	Jan. 08, 2025 USD ($)
Fees Summary [Line Items]
Total Offering	$ 5,000,000
Previously Paid Amount	0
Total Fee Amount	765.50
Net Fee	$ 765.50