International Land Alliance (ILAL) 10-K15 Apr 222021 FY Annual reportFinancial data

Company Profile

Cover

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Dec. 31, 2021	Apr. 15, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-56111
Entity Registrant Name	INTERNATIONAL LAND ALLIANCE, INC.
Entity Central Index Key	0001657214
Entity Tax Identification Number	46-3752361
Entity Incorporation, State or Country Code	WY
Entity Address, Address Line One	350 10th Avenue
Entity Address, Address Line Two	Suite 1000
Entity Address, City or Town	San Diego
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92101
City Area Code	(877)
Local Phone Number	661-4811
Title of 12(b) Security	Common Stock, par value $0.001
Trading Symbol	ILAL
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 22,195,117
Entity Common Stock, Shares Outstanding		33,714,041
ICFR Auditor Attestation Flag	false
Auditor Firm ID	200
Auditor Name	HASKELL & WHITE LLP
Auditor Location	Irvine, California

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash	$ 56,590	$ 13,171
Accounts Receivable	314,090
Prepaid and other current assets	251,665	225,199
Total current assets	622,345	238,370
Land	203,419	271,225
Land Held for Sale	647,399	647,399
Buildings, net	915,884	860,594
Furniture and equipment, net	2,682
Construction in Process	852,020	353,000
Note Receivable	100,000
Accrued interest on note receivable	3,234
Equity-method investment	2,511,830
Other non-current assets		34,693
Total assets	5,858,813	2,405,281
Current liabilities
Accounts payable and accrued liabilities	1,656,533	869,864
Contract liability	126,663	111,684
Deposits	20,000	95,000
Promissory notes, net of debt discounts	102,762	1,875,164
Promissory notes, net discounts – Related Party	834,984	361,989
Total current liabilities	2,740,942	3,313,701
Promissory notes, net of current portion	1,735,538
Total liabilities	4,476,480	3,313,701
Commitments and Contingencies (Note 9)
Preferred Stock Series B (Temporary Equity)	293,500	293,500
Stockholders’ equity (deficit)
Preferred stock, value
Common stock; $0.001 par value; 75,000,000 shares authorized; 31,849,327 and 23,230,654 shares issued and outstanding as of December 31, 2021, and December 31, 2020, respectively.	31,850	23,231
Additional paid-in capital	15,760,772	8,705,620
Stock payable (receivable)		(289,044)
Accumulated deficit	(14,703,818)	(9,641,756)
Total stockholders’ equity (deficit)	1,088,833	(1,201,920)
Total liabilities and stockholders’ equity (deficit)	5,858,813	2,405,281
Series A Preferred Stock [Member]
Stockholders’ equity (deficit)
Preferred stock, value	28	28
Series B Preferred Stock [Member]
Stockholders’ equity (deficit)
Preferred stock, value	$ 1	$ 1

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2021	Oct. 14, 2021	Jul. 26, 2021	Dec. 31, 2020	Aug. 26, 2020	Nov. 06, 2019
Preferred stock, par value	$ 0.001			$ 0.001
Preferred stock, shares authorized	2,000,000			2,000,000
Common stock, par value	$ 0.001		$ 0.68	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000		75,000,000	75,000,000
Common stock, shares issued	31,849,327			23,230,654
Common stock, shares outstanding	31,849,327			23,230,654
Series A Preferred Stock [Member]
Preferred stock, shares issued	28,000			28,000
Preferred stock, shares outstanding	28,000			28,000
Series B Preferred Stock [Member]
Preferred stock, shares issued	1,000			1,000
Preferred stock, shares outstanding	1,000			1,000
Common stock, shares issued						1,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenues and lease income	$ 522,696	$ 8,290
Cost of revenue	67,806
Gross profit	454,890	8,290
Operating expenses
Sales and marketing	1,782,000	122,726
General and administrative expenses	2,875,818	2,023,321
Total operating expenses	4,657,818	2,146,047
Loss from operations	(4,202,928)	(2,137,757)
Other income (expense)
Other income (expense)	91,624	(57,697)
Loss from equity-method investment	(168,170)
Interest Income	18,234
Interest expense	(800,822)	(471,344)
Total other expense	(859,134)	(529,041)
Net loss	(5,062,062)	(2,666,798)
Intrinsic value of the Series B Preferred stock beneficial conversion feature		(293,500)
Net loss attributable to common shareholders	$ (5,062,062)	$ (2,960,298)
Loss per common share - basic and diluted	$ (0.18)	$ (0.14)
Weighted average common shares outstanding - basic and diluted	28,186,226	21,793,535

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]	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock Payable [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2019	$ 28	$ 1	$ 20,615	$ 6,702,750	$ 127,858	$ (6,974,958)	$ (123,706)
Balance, shares at Dec. 31, 2019	28,000	1,000	20,614,289
Common stock for debt settlement			$ 750	1,365,485	(409,788)		956,447
Common stock for debt settlement			750,000
Common stock, warrants and plots promised for cash, net			$ 750	195,133	32,512		228,395
Common stock, warrants and plots promised for cash, shares			750,160
Common stock issued for warrant/options exercise			$ 188	81,120			81,308
Common stock issued for warrant/options exercise, shares			187,615
Stock issued in connection with debt			$ 171	126,889	(97,858)		29,202
Stock issued in connection with debt, shares			171,923
Common stock, warrants and options sold for cash			$ 507	154,493	(30,000)		125,000
Common stock, warrants and options sold for cash, shares			506,667
Common stock to be issued with promissory notes					88,232		88,232
Common stock issued with Land acquisition			$ 250	149,750			150,000
Common stock issued with Land acquisition, shares			250,000
Dividend on Series B Preferred				(70,000)			(70,000)
Net loss						(2,666,798)	(2,666,798)
Balance at Dec. 31, 2020	$ 28	$ 1	$ 23,231	8,705,620	(289,044)	(9,641,756)	(1,201,920)
Balance, shares at Dec. 31, 2020	28,000	1,000	23,230,654
Common stock for debt settlement			$ 153	97,050	6,267		103,470
Common stock for debt settlement			153,000
Common stock, warrants and plots promised for cash, net			$ 170	61,863	(32,512)		29,521
Common stock, warrants and plots promised for cash, shares			170,000
Common stock issued for warrant/options exercise			$ 1,160	98,840			100,000
Common stock issued for warrant/options exercise, shares			1,160,000
Dividend on Series B Preferred				(60,000)			(60,000)
Net loss						(5,062,062)	(5,062,062)
Common stock issued for services			$ 596	351,224	35,289		387,109
Common stock issued for services, shares			595,946
Common stock issued for cash			$ 140	64,860			65,000
Common stock issued for cash, shares			140,000
Common stock issued against accrued interest due to related party			$ 30	10,969			10,999
Common stock issued against accrued interest due to related party, shares			29,727
Commitment shares issued with promissory notes			$ 370	267,330			267,700
Commitment shares issued with promissory notes, shares			370,000
Common stock issued with equity-method			$ 3,000	2,577,000			2,580,000
Common stock issued with equity-method, shares			3,000,000
Common stock issued with cash, net of offering costs			$ 3,000	1,736,750			1,739,750
Common stock issued with cash, net of offering costs, shares			3,000,000
Stock-based compensation				1,849,266	280,000		2,129,266
Balance 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

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Cash Flows from Operating Activities
Net loss	$ (5,062,062)	$ (2,666,798)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	2,129,266	956,447
Fair value of shares issued for debt settlement/modification	103,470
Fair value of commitment shares	136,800
Fair value of shares issued for services	387,108
Loss on debt extinguishment	10,876
Depreciation and amortization	49,673	45,874
Loss from equity-method investment	168,170
Amortization of debt discount	296,541	202,148
Changes in assets and liabilities
Accounts Receivable	(314,089)
Prepaid and other current assets	80,755	(75,199)
Other non-current assets	34,693	(24,153)
Accrued interest on note receivable	(3,234)
Cost of land sold	67,806
Accounts payable and accrued interest	909,049	777,823
Contract liability	44,500	61,684
Deposit	(75,000)	12,420
Net cash used in operating activities	(1,035,678)	(709,754)
Cash Flows from investing
Cash payment to collaborative agreement	(100,000)
Equity-method investee acquisition	(100,000)
Building and Construction in Progress acquisition	(522,050)	(103,000)
Net cash used in investing activities	(722,050)	(103,000)
Cash Flows from Financing Activities
Company expenses paid by investor through promissory note		16,815
Common stock and warrants sold for cash	1,804,750	125,000
Common stock, warrants and plots promised for cash, net		228,395
Common stock issued for warrant exercise	100,000	81,308
Cash payments on promissory notes – related party	(676,938)	(76,000)
Cash payments on promissory notes	(982,086)	(128,437)
Cash proceeds from promissory notes	288,874	406,318
Cash proceeds from refinancing	368,736
Cash proceeds promissory notes – Related party	897,811
Net cash provided by financing activities	1,801,147	653,399
Net increase (decrease) in Cash	43,419	(159,355)
Cash, beginning of period	13,171	172,526
Cash, end of period	56,590	13,171
Supplemental disclosure of cash flow information
Cash paid for interest	152,979	151,874
Cash paid for income tax
Non-Cash investing and financing transactions
Fair value of shares issued for land acquisition	29,521	150,000
Dividend on Series B	60,000	70,000
Additions to fixed assets paid by investor	84,614	25,679
Accounts payable paid by investor	25,462	69,319
Original Issue Discount		33,500
Debt discount		43,385
Cancellation of previously issued common stock	315,288
Accrued interest on notes paid by related party	30,934
Common stock issued with debt modification	8,970
Common stock issued in settlement of related party debt	10,999
Common stock issued as consideration for equity-method investment	2,580,000
Payment of promissory notes by related party	111,110
Commitment shares issued with promissory notes	$ 130,900

NATURE OF OPERATIONS AND GOING

NATURE OF OPERATIONS AND GOING CONCERN	12 Months Ended
NATURE OF OPERATIONS AND GOING CONCERN	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS AND GOING CONCERN	NOTE 1 – NATURE OF OPERATIONS AND GOING CONCERN Nature of Operations International Land Alliance, Inc. (the “Company”) was incorporated under the laws of the State of Wyoming on September 26, 2013 (inception). The Company is a residential land development company with target properties located in the Baja California, 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. On March 5, 2019, the Company received its trading symbol “ILAL” from FINRA. On April 4, 2019, the Company was approved to have its common stock traded on the OTCQB. On April 12, 2019, the Company became eligible for electronic clearing and settlement through the Depository Trust Company (“DTC”) in the United States. The DTC is a subsidiary of the Depository Trust & Clearing Corporation and manages the electronic clearing and settlement of publicly traded companies. Securities that are eligible to be electronically cleared and settled through DTC are considered “DTC eligible.” This electronic method of clearing securities creates efficiency of the receipt of stock and cash, and thus accelerates the settlement process for investors and brokers, enabling the stock to be traded over a much wider selection of brokerage firms by coming into compliance with their requirements. Being DTC eligible has greatly simplify the process of trading and transferring the Company’s common shares on the OTCQB. On October 25, 2020, the Company entered into a business agreement with A&F Agriculture LLC (“A&F”), in which the parties agreed to operate a business for the purpose of commercially cultivating industrial hemp at the Company’s property in Southern California. A&F will be the managing party of the business agreement. The Company will provide A&F with the land and water supply for the purpose of the cultivation. All revenue and expenses associated with the cultivation will be split equally among parties. Franck Ingrande is the Manager of A&F and is also the President of the Company. On December 14, 2021, the Company executed a rescission agreement with A&F, which terminated any and all of its interest, directly or indirectly, in the lease of a small portion of its land in Southern California for the growing of hemp. The Company, who is a developer of land for resorts and commercial buildings, will begin subdividing the property for the construction of residential homes. The Company was never in the hemp business and acted strictly as a lessor. Pursuant to the rescission agreement the Company will be paid $ 150,000 over the next two years, which includes $ 100,000 previously loaned to the venture for the purposes of improvements to the property. Going Concern The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Management evaluated all relevant conditions and events that are reasonably known or reasonably knowable, in the aggregate, as of the date the consolidated financial statements were available to be issued and determined that substantial doubt exists about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent on the Company’s ability to generate revenues and raise capital. The Company has faced significant liquidity shortages as shown in the accompanying financial statements. As of December 31, 2021, the Company’s current liabilities exceeded its current assets by approximately $ 2,118,600 . The Company has recorded a net loss of $ 5,062,062 for the year ended December 31, 2021, has an accumulated deficit of approximately $ 14,703,800 as of December 31, 2021. Net cash used in operating activities for the year ended December 31, 2021, was approximately $ 1,036,000 . These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company is currently raising additional capital through debt and equity 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, 2021. 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 10 regarding subsequent events).

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	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. ILA Fund includes cash as its only assets with minimal expenses as of December 31, 2021. The sole purpose of this entity is strategic funding for the operations of the Company. ILA Mexico has lots held for sale for the Oasis Park Resort, no liabilities, and minimal expenses as of December 31, 2021. All intercompany balances and transactions are eliminated in consolidation. The Company’s consolidated subsidiaries and/or entities were as follows: 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 % Emerald Grove Estates, LLC California 100 % Investments - Equity Method The Company accounts for equity method investments at cost, adjusted for the Company’s share of the investee’s earnings or losses, which are reflected in the consolidated statements of operations. The Company periodically reviews the investments for other than temporary declines in fair value below cost and more frequently when events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. As of December 31, 2021, Management believes the carrying value of its equity method investments were recoverable in all material respects. 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 managements 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 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, 2021, and 2020, respectively. Fair value of Financial Instruments and Fair Value Measurements Accounting Standards Codification (“ASC”) 820 Fair Value Measurements and Disclosures, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date. The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of December 31, 2021, 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 approximate fair value due to their relatively short maturities. Equity-method investment is recorded at cost, which approximates its fair value since the consideration transferred includes cash and a non-monetary transaction, in the form of the Company’s common stock, which was valued based on a combination of a market and asset approach. Cost Capitalization The cost of buildings and improvements includes the purchase price of the property, legal fees, and other acquisition costs. Costs directly related to planning, developing, initial leasing and constructing a property are capitalized and classified as Buildings in the Consolidated Balance Sheets. Capitalized development costs include interest, property taxes, insurance, and other direct project costs incurred during the period of development 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 have an estimated useful life of 20 years. Land is an indefinite lived asset that is stated at cost at date of acquisition. Revenue Recognition On January 1, 2018, the Company adopted Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers Revenue Recognition Under Topic 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. The new guidance sets forth a new five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance that have historically existed in U.S. GAAP. The underlying principle of the new standard is that a business or other organization will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services. The standard also requires more detailed disclosures and provides additional guidance for transactions that were not addressed completely in the prior accounting guidance. The Company determines revenue recognition through the following steps: ● identification of the agreement, or agreements, with a buyer and/or investor; ● identification of the performance obligations in the agreement for the sale of lots including delivering title to the property being acquired from ILA; ● determination of the transaction price; ● allocation of the transaction price to the lots purchased when issued with equity or warrants to purchase equity in the Company; and ● recognition of revenue when, or as, we satisfy a performance obligation such as delivering title to lots purchased. Revenue is measured based on considerations specified in the agreements with our customers. A contract exists when it becomes a legally enforceable agreement with a customer. The contract is based on either the acceptance of standard terms and conditions as stated in our agreement of lot sales or the execution of terms and conditions contracts with third parties and investors. These contracts define each party’s rights, payment terms and other contractual terms and conditions of the sale. Consideration was historically paid prior to transfer of title as stated above and in future land sales, the Company plans to transfer title to buyers at the time consideration has been transferred if the acquisition of the property has been completed by the Company. The Company applies judgment in determining the customer’s ability and intention to pay, however collection risk is mitigated through collecting payment in advance or through escrow arrangements. A performance obligation is a promise in a contract or agreement to transfer a distinct product or item to the customer, which for us is transfer of title to our buyers. Performance obligations promised in a contract are identified based on the property that will be transferred to the customer that are both capable of being distinct and are distinct in the context of the contract, whereby the transfer of the property is separately identifiable from other promises in the contract. We have concluded the sale of property and delivering title is accounted for as the single performance obligation. The transaction price of a contract is allocated to each distinct performance obligation and recognized as revenue when or as the customer receives the benefit of the performance obligation. The transaction price is determined based on the consideration to which we will be entitled to receive in exchange for transferring title to the customer. The Company recognizes revenue when it satisfies a performance obligation in a contract by transferring control over property to a customer when land title is legally transferred by the Company. The Company’s principal activities in the real estate development industry which it generates its revenues is the sale of developed and undeveloped land. On September 30, 2019, the Company entered into a contract for deed agreement “Agreement” with IntegraGreen whose principal is also a creditor. Under the agreement the Company agreed to the sale of 20 acres of vacant land and associated improvements located at the Emerald Grove property in Hemet, California for a total purchase price of $ 630,000 , $ 63,000 was paid upon execution and the balance is payable in a balloon payment on October 1, 2026, with interest only payments of $ 3,780 due on the 1st of each month beginning April 1, 2020 . During the duration of the Agreement the Company retains title and is allowed to encumber the property with a mortgage at its discretion, however IntegraGreen has the right to use the property. The Company may also evict IntegraGreen from the premises in the case of default under the agreement. Effective on October 1, 2021, the Company determined that the agreement met the definition of a contract pursuant to the guidance in ASU 2014-09 and recognized to revenue approximately $ 496,800 . Prior to October 1, 2021, the Company’s management deemed that there was an embedded lease feature in the Agreement in accordance with ASC 842. The interest earned and accrued of the carry-back financing amounted to $ 25,899 and were recognized as lease income during the year ended December 31, 2021 Advertising Costs The Company expenses advertising costs when incurred. Advertising costs incurred amounted to $ 0 and $ 123,000 for the years ended December 31, 2021, and 2020, respectively. Debt issuance costs and debt discounts Debt issuance costs and debt discounts are being amortized over the lives of the related financings on a basis that approximates the effective interest method. Costs and discounts are presented as a reduction of the related debt in the accompanying consolidated balance sheets. Stock-Based Compensation The fair value of stock options is estimated on the grant date using the Black-Scholes option pricing model, based on weighted average assumptions. Expected volatility is based on historical volatility of our common stock. The Company has elected to use the simplified method described in the Securities and Exchange Commission Staff Accounting Bulletin Topic 14C to estimate the expected term of employee stock options. The risk-free rate is based on the U.S. Treasury yield curve in effect at the time of grant. The value of 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. Loss Per Share The Company computes loss per share in accordance with ASC 260 – Earnings per Share Securities that are excluded from the calculation of weighted average dilutive common shares, because their inclusion would have been antidilutive are: SCHEDULE OF POTENTIALLY DILUTIVE SHARES For the year ended December 31, 2021 For the year ended December 31, 2020 Options 3,850,000 2,900,000 Warrants 3,180,000 460,000 Total potentially dilutive shares 7,030,000 3,360,000 Concentration of Credit Risk The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through December 31, 2021. All of the Company accounts receivable is concentrated with one customer. 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. The Company is currently evaluating the potential impact of the Update on its financial statements. In February 2016, the FASB issued ASU 2016-02 (Topic 842), Leases, and issued subsequent amendments to the initial guidance or implementation guidance including ASU 2017-13, 2018-01, 2018-10, 2018-11, 2018-20 and 2019-01 (collectively, including ASU 2016-02, “ASC 842”), which supersedes the guidance in topic ASC 840, Leases. The new standard requires lessees to classify leases as either finance or operating based on whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether related expenses are recognized based on the effective interest method or on a straight-line basis over the term of the lease. For any leases with a term of greater than 12 months, ASU 2016-02 requires lessees to recognize a lease liability for the obligation to make the lease payments arising from a lease, and a right-of-use asset for the right to use the underlying asset for the lease term. An election can be made to account for leases with a term of 12 months or less similar to existing guidance for operating leases under ASC 840. The new standard will also require new disclosures, including qualitative and quantitative requirements, providing additional information about the amounts recorded in the financial statements. For Emerging Growth Companies like ILA, ASU No. 2016-02 is effective for financial statements issued for fiscal years beginning after December 15, 2021. Early adoption is permitted. Management is in the initial stage of its assessment of the new standard and is currently evaluating the quantitative impact of adoption, and the related disclosure requirements. Management expects that the adoption will result in the recognition of right-of-use assets and lease liabilities that were not previously recognized, which will increase total assets and liabilities on the Company’s balance sheet. The Company does not expect the adoption of Topic 842 to have a material impact to the statements of operations or to have any impact on its cash flows from operating, investing, or financing activities.

ASSET PURCHASE AND TITLE TRANSF

ASSET PURCHASE AND TITLE TRANSFER	12 Months Ended
ASSET PURCHASE AND TITLE TRANSFER	Dec. 31, 2021
Asset Purchase And Title Transfer
ASSET PURCHASE AND TITLE TRANSFER	NOTE 3 – ASSET PURCHASE AND TITLE TRANSFER Emerald Grove Asset Purchase On July 30, 2018, Jason Sunstein, the Chief Financial Officer, entered into a Residential Purchase Agreement (“RPA” or “the Agreement”) to acquire real property located in Hemet, California, which included approximately 80 acres of land and a structure for $ 1.1 million from an unrelated seller. The property includes the main parcel of land with an existing structure along with three additional parcels of land which are vacant lots to be used for the purpose of development “vacant lots”. The purpose of the transaction was as an investment in real property to be assigned to the Company subsequent to acquisition. The property was acquired by Mr. Sunstein since it was required by the seller to transfer the property for consideration to an individual versus a separate legal entity. The transaction closed on March 18, 2019, and the consideration included a loan financed in the amount of $ 605,000 in addition to cash consideration of $ 524,613 which came from a portion of funds loaned by investors of the Company to be repaid as interest bearing notes payable. On March 18, 2019, Mr. Sunstein assigned the deed of the property to the Company. The mortgage obligation was assumed by the Company, as approved by the Board of Directors in March 2019. The mortgage loan was not assigned to the Company by the lender, however the lender acknowledged that the transfer of the property to the Company did not trigger an event of default. The Company recorded the assets acquired and liabilities assumed at fair value on the date of assignment and assumption. The Company completed the refinancing of its existing first and second mortgage loans on the 80 acres of land and existing structure of its Emerald Grove property for aggregate principal amount of $ 1,787,000 , which provided a net funding of approximately $ 387,000 during the first fiscal quarter of 2021. During the year ended December 31, 2021, the Company recognized $ 496,797 20 The Company has included all allowed acquisition costs of $ 22,050 in the value of the capitalized assets. The building and land asset values were assigned using a purchase price allocation based on the appraised land values. The total of the consideration plus acquisition costs assets of $ 1,122,050 was allocated to land and building in the following amounts: $ 271,225 – Land; $ 850,826 – Building. The land is an indefinite long-lived asset that were assessed for impairment as a grouped asset with the building on a periodic basis. The building has an estimated useful life of 20 years and is being depreciated on a straight-line basis. Oasis Park Title Transfer On June 18, 2019, Baja Residents Club SA de CV (“BRC”), a related party with common ownership and control by our CEO, Robert Valdes, transferred title to the Company for the Oasis Park property which was part of a previously held land project consisting of 497 acres to be acquired and developed into Oasis Park resort near San Felipe, Baja. It was previously subject to approval by the Mexican government in Baja, California which was finalized in June 2019. As consideration for the promise to transfer title, the Company previously issued 7,500,000 shares of founder’s common stock that was valued at $ 750,000 or $ 0.10 per common share. No prior accounting was recorded for this issuance pending resolution of the contingency to transfer title, which was resolved during the year ended December 31, 2019. A portion of this value was allocated to the Oasis Park resort and a portion was allocated to other properties as the Company continues to receive transfer of title. ILA recorded the property held for sale on its balance sheet in the amount of $ 670,000 and accordingly reduced the value as lots are sold. As of December 31, 2021, and 2020, the Company reported a balance for assets held for sale of $ 647,399 . The Company transferred title to individual plots of land to the investors since the Company received this approval of change in transfer of title to the ILA. As such, the Company recognized revenue for the plot sales previously executed during the year ended December 31 ,2019. During the year ended December 31, 2021, the Company sold three (3) lots to an affiliate related party of the Company for a total purchase price of $ 120,000 , of which $ 19,500 was funded as of December 31, 2021. The amount funded was recorded and reported under contract liability in the Company’s consolidated financial statements as of December 31, 2021, as the collectability terms were not sufficiently satisfied to qualify for recognition of revenue. During the year ended December 31, 2021, the Company received a down payment in the amount of $ 20,000 on the first new home construction to build a two bedroom/two-bathroom home at the Oasis Park Resort. Such amount was recorded and reported under Deposits in the Company’s consolidated financial statements.

LAND AND BUILDING

LAND AND BUILDING	12 Months Ended
LAND AND BUILDING	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
LAND AND BUILDING	NOTE 4 – LAND AND BUILDING Land and buildings, net as of December 31, 2021, and 2020: LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS Useful life December 31, 2021 December 31, 2020 Land – Emerald Grove $ 203,419 $ 271,225 Land held for sale – Oasis Park $ 647,399 $ 647,399 Construction in Process (Divino – Bajamar) $ 852,020 $ 353,000 Furniture & equipment 5 years $ 2,682 $ - Building – Emerald Grove 20 years 1,048,138 943,175 Less: Accumulated depreciation (132,254 ) (82,581 ) Building, net $ 915,884 $ 860,594 Depreciation expense was $ 49,673 and $ 45,874 for the year ended December 31, 2020, and 2020, respectively. Valle Divino The Valle Divino is the Company’s premier wine country development project in Ensenada, Baja California. This land project consists of 20 acres to be acquired from Baja Residents Club, a Company controlled by our Chief Executive Officer and developed into Valle Divino resort, the acquisition of title to the land for this project is subject to approval from the Mexican government in Baja, California. The Company broke ground of the Valle Divino development in July 2020 and has commenced site preparation for two model homes including a 1-bedroom and 2- bedroom option. The first Phase of the development includes 187 homes. This development will also have innovative microgrid solutions by our partner to power the model home and amenities. The Company funded the construction by an additional $ 312,000 during the year ended December 31, 2021. 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 totaled $ 356,275 and $ 44,500 as of December 31, 2021, and 2020, respectively. As of December 31, 2021, the Company almost completed construction of the club house, the wine tasting room and sales office in anticipation of beginning site tours. As of December 31, 2021, the company has presold 13 units, proceeds of which were recorded under contract liability in the Company’s consolidated financial statements, since the Company has not met the criteria for the existence of a contract pursuant to ASC 606. Plaza Bajamar This project is located within the internationally renowned Bajamar Ocean Front Hotel and golf resort. The Company partnered with CleanSpark to provide sustainable, advanced solar-plus-storage power solutions. The Company has completed a 2BR/2BA model home, an enhanced entrance, and interior roads as well as site preparation for four (4) new homes adjacent to the model home. The Company is moving to the next stage, which will provide all units in the property with solar microgrid installations. In November and December 2019, $ 250,000 was paid to the Company’s Chief Executive Officer, Roberto Valdes, $ 150,000 for constructing two model Villas at our planned Plaza Bajamar development. The Company has not yet taken title to this property, which is currently owned by Valdeland, S.A. de C.V., an entity controlled by Roberto Valdes. The Company intends to purchase the land from this entity and has paid $ 100,000 to Roberto Valdes as a down payment for this purchase. The $ 150,000 is the total construction cost budget that is intended to pay the construction contractor. For the year ended December 31, 2020, the Company has issued the 250,000 shares of the Company’s common stock for total amount of $ 150,000 reported under Prepaid and other current assets in the consolidated balance sheets. The Company funded the construction by an additional $ 111,000 during the year ended December 31, 2021. The construction contractor is also an entity controlled by Roberto Valdes. Construction began during the year ended December 31, 2020. The balance of construction in process for Plaza Bajamar totaled $ 419,147 and $ 308,500 as of December 31, 2021, and 2020, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5 – RELATED PARTY TRANSACTIONS Chief Executive Officer 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, 2021. The Company has accrued $ 135,232 of compensation costs in relation to the employment agreement. The balance owed is $ 265,463 as of December 31, 2021. On October 2, 2021, the Company issued 500,000 stock options under the 2019 Plan with a strike price of $ 0.50 , vesting six months after issuance with contractual term of 5 years for estimated fair value of $ 270,000 . The Company paid to its Chief Executive Officer salary for services directly related to continued operations of $ 5,000 for the year ended December 31, 2020. The Company has accrued $ 135,232 of compensation costs in relation to the employment agreement. The balance owed is $ 130,232 as of December 31, 2020. Chief Financial Officer Effective January 1, 2020, the Company executed an employment agreement with its Chief Financial Officer. The Company paid to its Chief Financial Officer salary compensation for services directly related to continued operations of $ 25,667 for the year ended December 31, 2021. The Company has accrued $ 135,232 of compensation cost in relation to the employment agreement. The balance owed is $ 174,205 as of December 31, 2021. The Company paid to its Chief Financial Officer salary compensation for services directly related to continued operations of $ 64,971 for the year ended December 31, 2020. The Company has accrued $ 135,232 of compensation cost in relation to the employment agreement. The balance owed is $ 70,261 as of December 31, 2020. On October 2, 2021, the Company issued 500,000 stock options under the 2019 Plan with a strike price of $ 0.50 , vesting six months after issuance with contractual term of 5 years for estimated fair value of $ 270,000 . 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 7). The Company’s Chief Financial Officer also facilitated the Emerald Grove asset purchase as described in Note 3. President On May 10, 2021, the Company executed an employment agreement with Frank Ingrande, the Company’s President, for total annual compensation of $ 120,000 . Pursuant to his employment agreement, the Company also issued 50,000 shares of common stock of the Company for total fair value of $ 66,000 . On October 2, 2021, the Company issued 250,000 stock options under the 2019 Plan with a strike price of $ 0.50 , vesting six months after issuance with contractual term of 5 years for estimated fair value of $ 135,000 . Frank Ingrande is the co-founder and owner of 25 % of the Company’s equity-method investee RCVD.

PROMISSORY NOTES

PROMISSORY NOTES	12 Months Ended
PROMISSORY NOTES	Dec. 31, 2021
Debt Disclosure [Abstract]
PROMISSORY NOTES	NOTE 6 – PROMISSORY NOTES Promissory notes consisted of the following at December 31, 2021, and 2020: SCHEDULE OF PROMISSORY NOTES December 31, 2021 December 31, 2020 Note payable, due August 2020 – past maturity/settled $ 24,785 $ 36,606 Note payable, due August 2020 – past maturity/settled $ 24,785 $ 36,606 Note payable, 10 % interest, due March 2020 – past maturity 1,500 1,500 Note Payable, 15 % interest, due March 2021 - past maturity 76,477 126,477 Note payable, 12 % interest, due February 2023 1,787,000 - Note payable, secured, 10 % interest, due October 2021 - 975,000 Note payable, 15 % interest, due December 2020 - 50,000 Note payable, 15 % interest, due December 2020 - 50,000 Note payable, 15 % interest, due December 2020 - 100,000 Note payable, 15 % interest, due December 2020 - 100,000 Note payable, 15 % interest, due December 2020 - 20,000 Note payable, 15 % interest, due December 2020 - 25,000 Note payable, 13 % interest, due December 2021 - 128,884 Note Payable, 12 % interest, due June 2021 - 166,733 Note payable, 0 % interest, due December 2020 - 142,100 Note Payable, 12 % interest, due February 2021 - 10,000 Total Notes Payable $ 1,889,762 $ 1,932,300 Less discounts (51,462 ) (57,136 ) Total Promissory notes, net of discount 1,838,300 1,875,164 Less current portion (102,762 ) (1,875,164 ) Total Promissory notes, net of discount - long term $ 1,735,538 $ - Interest expense related to the amortization of the associated debt discount for the year ended December 31, 2021, and 2020 was $ 296,541 and $ 126,521 , respectively. During the year ended December 31, 2021, the Company incurred $ 122,450 of interest related to these notes and paid $ 117,779 in cash and $ 13,334 was paid by a related party on behalf of the Company. Redwood Trust On January 21, 2021, the Company refinanced its existing first and second mortgage loans on the 80 acres of land and the structure located at Sycamore Road in Hemet, California for aggregate amount of $ 1,787,000 , carrying coupon at twelve ( 12 ) percent, payable in monthly interest installments of $ 17,870 starting on September 1st, 2021, and continuing monthly thereafter until maturity on February 1st, 2023 , at which time all sums of principal and interest then remaining unpaid shall be due and payable. The balloon payment promissory note is secured by deed of trust. Upon execution, the Company paid $ 53,610 of loan origination fees, presented as debt discount in the consolidated balance sheets, and prepaid six (6) months of interest only installments totaling $ 107,220 , presented as Prepaid and other current assets in the consolidated balance sheets. The total amount of prepaid interest has been fully recognized as interest expense during the year ended December 31, 2021. The refinanced amount paid off the first and second mortgage loans with a net funding to the Company of approximately $ 387,000 , net of finders’ fees. Promissory Notes Cash Call, Inc. On March 19, 2018, the Company issued a promissory note to CashCall, Inc. for $ 75,000 of cash consideration. The note bears interest at 94 %, matures on August 1, 2020 . The Company also recorded a $ 7,500 debt discount due to origination fees due at the beginning of the note. During the years ended December 31, 2021, and 2020, the Company amortized $ 0 and $ 1,617 of the debt discount into interest expense, leaving a remaining total debt discount on the note of $ 0 . On December 12, 2019, the loan and outstanding interest was settled for $ 52,493 . As a result of the settlement, the Company recorded a gain on settlement of debt of $ 64,075 for the year ended December 31, 2019. The Company paid down $ 11,821 and $ 10,054 of the principal during the year ended December 31, 2021, and 2020, respectively. As of December 31, 2021, and 2020, the remaining principal balance was $ 24,785 and $ 36,606 , respectively. The Company has not incurred any interest expense related to this promissory note during the year ended December 31, 2021, and 2020. Convertible Notes Labrys Fund LP On February 25, 2021, the Company entered into a convertible promissory note pursuant to which it borrowed $ 500,000 , net of an issuance costs of $ 25,500 and original issuance discount of $ 50,000 . Interest under the convertible promissory note is 12 % per annum, and the principal and all accrued but unpaid interest is due on February 25, 2022 . Additionally, as in incentive to the note holder, the note includes the issuance of 85,000 commitment shares of common stock with fair value of approximately $ 131,000 and additional 250,000 shares that must be returned to the Company if the note is fully repaid and satisfied on or prior to the maturity date. The note is convertible upon an event of default after the issuance date at the noteholder’s option into shares of our common stock at a fixed conversion price equal to $ 1.00 , subject to standard anti-dilutive rights. Portion of the proceeds were used to retire an existing convertible note with Labrys for total amount of approximately $ 135,000 . During the year ended December 31, 2021, Six Twenty Management (related party) paid, on behalf of the Company, the first and second installments for total amount of $ 124,444 , of which $ 111,110 was applied against the principal and $ 13,334 against accrued interest. During the year ended December 31, 2021, the Company paid $ 435,556 , of which $ 388,885 was applied against the principal and $ 46,671 against accrued interest. The balance owed to Labrys Fund LP is $ 0 as of December 31, 2021.

PROMISSORY NOTES _ RELATED PART

PROMISSORY NOTES – RELATED PARTIES	12 Months Ended
PROMISSORY NOTES – RELATED PARTIES	Dec. 31, 2021
Promissory Notes Related Parties
PROMISSORY NOTES – RELATED PARTIES	NOTE 7 – PROMISSORY NOTES – RELATED PARTIES Related party promissory notes consisted of the following at December 31, 2021, and 2020: SCHEDULE OF RELATED PARTY TRANSACTIONS December 31, 2021 December 31, 2020 RAS Real Estate LLC – Past maturity $ 365,590 $ 361,989 Six-Twenty Management LLC – On demand 447,317 - Lisa Landau – On demand 22,077 - Total On demand notes, net of discount $ 834,984 $ 361,989 Six Twenty Management LLC (“Six-Twenty”) On March 31, 2021, the Company executed a non-convertible promissory note with a related party for an initial amount funded of $ 288,611 and carrying a coupon of eight percent ( 8 %) and a maturity of twelve month. Six-Twenty subsequently funded the Company for additional cash of $ 609,200 . During the year ended December 31, 2021, the Company paid $ 544,468 in cash towards the non-convertible promissory note. Six-Twenty paid two of the installments related to the Labrys note (See Note 6) for total amount of $ 124,444 and the Company paid $ 30,470 of expenses related to the related party, which decreased the principal owed. As of December 31, 2021, the balance owed to Six-Twenty totals $ 447,317 and accrued interest amounts to $ 24,354 . RAS, LLC (past maturity) On October 25, 2019, the Company issued a promissory note to RAS, LLC “RAS”, a company controlled by an employee, which is a relative to the Company’s Chief Financial Officer for $ 440,803 . The proceeds of the note were largely used to repay shareholder loans and other liabilities. The loan bears interest at 10 %, and also carries a default coupon rate of 18 %. The loan matured on April 25, 2020, is secured by 2,500,000 common shares and a Second Deed of Trust for property in Hemet, CA (Emerald Grove). Additionally, as in incentive to the note holder, the Company is required to issue to the holder 132,461 shares of common stock valued at $ 97,858 , which was recorded as a debt discount as of December 31, 2019. The outstanding balance is $ 365,589 and $ 361,989 at December 31, 2021, and 2020, respectively. As of December 31, 2021, and 2020, $ 0 and $ 79,987 of the discount has been amortized and the note is shown less unamortized discount of $ 0 . As of December 31, 2019, the shares have not been issued and recorded as stock payable. The shares were issued in May 2020 and have been removed from stock payable as of December 31, 2020. Interest expense for the year ended December 31, 2021, and 2020 was $ 64,590 and $ 61,255 , respectively. During the year ended December 31, 2021, the Company issued 29,727 shares of common stock against $ 10,999 of accrued interest. During the year ended December 31, 2021, the Company paid in cash $ 30,800 of interest and $ 17,600 was paid directly by RAS to the creditor, which increased the principal owed to RAS as of December 31, 2021. Lisa Landau Lisa Landau is a relative to the Company’s Chief Financial Officer. Lisa Landau has advanced approximately $ 84,600 of additional improvements at Emerald Grove and $ 25,462 of corporate expenses. The Company has repaid $ 88,000 in cash during the year ended December 31, 2021, which leaves a principal balance of $ 22,077 as of December 31, 2021. The advances are on demand but do not carry any interest coupon.

EQUITY METHOD INVESTMENT

EQUITY METHOD INVESTMENT	12 Months Ended
EQUITY METHOD INVESTMENT	Dec. 31, 2021
Equity Method Investments and Joint Ventures [Abstract]
EQUITY METHOD INVESTMENT	NOTE 8 – EQUITY METHOD INVESTMENT In May 2021, the Company acquired a 25 % investment in Rancho Costa Verde Development, LLC (“RCVD”) in exchange for 3,000,000 shares of the Company’s common stock at a determined fair value of $ 0.86 per share and $ 100,000 in cash for total consideration of $ 2,680,000 . The fair value of the non-monetary exchange was determined based on a valuation report obtained from an independent third-party valuation firm. The fair value of the Company’s common stock was determined based on weighted combination of market approach and asset approach. The market approach estimates fair value based on a weighted average between the listed price of the Company’s common share and the Company’s recent private transaction adjusted for a lack of marketability discount. 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. Rancho Costa Verde is a 1,100 -acre master planned second home, retirement home, and vacation home real estate community located on the east coast of Baja California, Mexico. RCVD is a self-sustained solar powered green community that takes advantage of the advances in solar and other green technology. The investment was recorded at cost, which was determined to be $ 2,680,000 . A total of 3,000,000 shares of common stock were issued as of December 31, 2021. The following represents summarized financial information of RCVD for the year ended December 31, 2021: SUMMARIZED FINANCIAL INFORMATION OF RCVD Income statement 2021 Revenue $ 2,071,364 Cost of goods sold 587,520 Gross margin 1,483,844 Operating expenses (1,510,881 ) Interest expense (645,642 ) Net loss $ (672,679 ) Balance sheet Current assets $ 2,204,129 Non-current assets $ 4,783,210 Current liabilities $ 1,026,660 Non-current liabilities $ 14,038,220 Based on its 25 % equity investment, the Company has recorded a loss from equity investment of $ 168,170 for the year ended December 31, 2021, which has reduced the carrying value of the investment as of December 31, 2021, to $ 2,511,830 . Management determined that the carrying value of the investment was not impaired at December 31, 2021 due to the underlying appreciation of the land.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES Commitment to Purchase Land 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 third fiscal quarter of 2022, 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. As of December 31, 2021, and 2020, the Company has entered into thirteen (13) and twelve (12) contracts for deed agreements to sell lots of land, respectively . The proceeds are presented under contract liability in the consolidated balance sheets as of December 31, 2021, and 2020. 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 , payable in a combination of preferred stock ($ 600,000 ); common stock ($ 250,000 /250,000 common shares at $1.00/share); a promissory note ($ 150,000 ); and an initial construction budget of $ 150,000 payable upon closing. A recent appraisal valued the land “as is” for $ 1,150,000 . The closing is subject to obtaining the necessary approval by the City of Ensenada and transfer of title, which includes the formation of a wholly owned Mexican subsidiary. As of December 31, 2021, and 2020, the agreement has not closed. Commitment to Sell Land On September 30, 2019, the Company entered into a contract for deed agreement “Agreement” with IntegraGreen whose principal is also a creditor. Under the agreement the Company agreed to the sale of 20 acres of vacant land and associated improvements located at the Emerald Grove property in Hemet, California for a total purchase price of $ 630,000 , $ 63,000 was paid upon execution and the balance is payable in a balloon payment on October 1, 2026, with interest only payments of $ 3,780 due on the 1st of each month beginning April 1, 2020 . During the duration of the Agreement the Company retains title and is allowed to encumber the property with a mortgage at its discretion, however IntegraGreen has the right to use the property. The Company may also evict IntegraGreen from the premises in the case of default under the agreement. Due to the nature of the Agreement, the Company’s management deemed that there was an embedded lease feature in the agreement in accordance with ASC 842. As a result, the initial payment of $ 63,000 was classified as a deposit. Upon an event of default in which case the payment is non-refundable, and the Company no longer has any obligation to provide access to the land. The interest payments will be recognized monthly as lease income. During the year ended December 31, 2021, and 2020, the Company recognized $ 25,899 and $ 42,303 in lease income, respectively. Lease income is presented as revenue in the consolidated statements of operations. Effective on October 1, 2021, the Company determined that the agreement met the definition of a contract pursuant to the guidance in ASU 2014-09 and recognized to revenue approximately $ 496,800 . Valle Divino On October 2, 2019, the Company entered into a contract for deed agreement with a third-party investor. Under the contract the Company agreed to the sale of 1 lot of vacant land and associated improvements located at the Valle Divino property in Ensenada, Mexico for a total purchase price of $ 50,000 , $ 25,000 was paid upon execution and the balance was paid on October 7, 2019. The total cash proceeds of $ 50,000 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 39,282 ; and plot of land was valued at $ 10,718 , which was classified as a contract liability on the balance sheet as of December 31, 2021, and 2020. On November 6, 2019, the Company entered into a contract for deed agreement with a third-party investor. Under the contract the Company agreed to the sale of 1 lot of vacant land and associated improvements located at the Valle Divino property in Ensenada, Mexico for a total purchase price of $ 35,080 , $ 10,000 was paid upon execution, $ 9,580 was paid on December 23, 2019, and the balance is due on February 4, 2020. The total cash proceeds of $ 35,080 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 25,258 ; and plot of land was valued at $ 9,822 , which was classified as a contract liability on the balance sheet as of December 31, 2021, and 2020. The shares were issued on May 1, 2020. On January 13, 2020, the Company entered into a contract for deed agreement with a third-party investor. Under the contract the Company agreed to the sale of 2 lots of vacant land and associated improvements located at the Valle Divino property in Ensenada, Mexico for a total purchase price of $ 40,000 , paid upon execution. The total cash proceeds of $ 40,000 was allocated based upon the relative fair value of the shares and two (2) promised plots of land in the following amounts: shares were valued at $ 23,780 ; and plot of land was valued at $ 16,220 , which was classified as a contract liability on the balance sheet as of December 31, 2021, and 2020. The shares were issued on May 1, 2020. On January 24, 2020, the Company entered into a contract for deed agreement with a third-party investor. Under the contract the Company agreed to the sale of 1 lot of vacant land and associated improvements located at the Valle Divino property in Ensenada, Mexico for a total purchase price of $ 25,000 , paid upon execution. The total cash proceeds of $ 25,000 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 16,174 ; and plot of land was valued at $ 8,826 , which was classified as a contract liability on the balance sheet as of December 31, 2021, and 2020. The shares were issued on May 1, 2020. On March 25, 2020, the Company entered into a contract for deed agreement with a third-party investor. Under the contract the Company agreed to the sale of 1 lot of vacant land and associated improvements located at the Valle Divino property in Ensenada, Mexico for a total purchase price of $ 25,000 , paid upon execution. The total cash proceeds of $ 25,000 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 16,174 ; and plot of land was valued at $ 8,826 , which was classified as a contract liability on the balance sheet as of December 31, 2021, and 2020. The shares were issued on April 3, 2020. On April 28, 2020, the Company entered into a contract for deed agreement with a third-party investor. Under the contract the Company agreed to the sale of 1 lot of vacant land and associated improvements located at the Valle Divino property in Ensenada, Mexico for a total purchase price of $ 25,000 , paid upon execution. The total cash proceeds of $ 25,000 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 16,174 ; and plot of land was valued at $ 8,826 , which was classified as a contract liability on the balance sheet as of December 31, 2021, and 2020. On June 19, 2020, the Company entered into a contract for deed agreement with a third-party investor. Under the contract the Company agreed to the sale of 1 lot of vacant land and associated improvements located at the Valle Divino property in Ensenada, Mexico for a total purchase price of $ 25,000 , paid upon execution. The total cash proceeds of $ 25,000 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 16,174 ; and plot of land was valued at $ 8,826 , which was classified as a contract liability on the balance sheet as of December 31, 2021, and 2020. On July 14, 2020, the Company entered into a contract for deed agreement with a third-party investor. Under the contract the Company agreed to the sale of 1 lot of vacant land and associated improvements located at the Valle Divino property in Ensenada, Mexico for a total purchase price of $ 29,623 , paid upon execution. The total cash proceeds of $ 29,623 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 20,797 ; and plot of land was valued at $ 4,203 , which was classified as a contract liability on the balance sheet as of December 31, 2021, and 2020. On September 30, 2020, the Company entered into a contract for deed agreement with a third-party investor. Under the contract the Company agreed to the sale of 1 lot of vacant land and associated improvements located at the Valle Divino property in Ensenada, Mexico for a total purchase price of $ 25,000 , paid upon execution. The total cash proceeds of $ 25,000 was allocated based upon the relative fair value of the shares, one (1) promised plot of land and warrants in the following amounts: shares were valued at $ 12,882 ; warrants were valued at $ 9,189 and plot of land was valued at $ 2,929 , which was classified as a contract liability on the balance sheet as of December 31, 2021, and 2020. On October 23, 2020, the Company entered into a contract for deed agreement with a third-party investor. Under the contract the Company agreed to the sale of 1 lot of vacant land and associated improvements located at the Valle Divino property in Ensenada, Mexico for a total purchase price of $ 15,000 , paid upon execution. The total cash proceeds of $ 15,000 was allocated to the plot of land, which was classified as a contract liability on the balance sheet as of December 31, 2021, and 2020. On December 8, 2020, the Company entered into a contract for deed agreement with a third-party investor. Under the contract the Company agreed to the sale of 2 lots of vacant land and associated improvements located at the Valle Divino property in Ensenada, Mexico for a total purchase price of $ 50,000 , paid upon execution. The total cash proceeds of $ 50,000 was allocated based upon the relative fair value of the shares and two (2) promised plot of land in the following amounts: shares were valued at $ 32,512 ; and the plots of land was valued at $ 17,488 , which was classified as a contract liability on the balance sheet as of December 31, 2021, and 2020. The shares were issued on January 1, 2021. During the year ended December 31, 2021, the Company entered into a contract for deed agreement with a third-party investor. Under the contract the Company agreed to the sale of 1 plot of vacant land and associated improvements located at the Valle Divino property in Ensenada, Mexico for a total purchase price of $ 35,000 , paid upon execution. The total cash proceeds of $ 35,000 , of which $ 5,479 was allocated to the one promised plot of land. 70,000 shares of common stock were included in the contract for deed. 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 , of which $ 76,500 has been paid, leaving a firm commitment of approximately $ 435,500 as of December 31, 2021. Litigation Costs and Contingencies From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm business. Management is currently not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on our business, financial condition, or operating results.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
STOCKHOLDERS’ EQUITY	Dec. 31, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 10 – STOCKHOLDERS’ EQUITY The Company’s equity at December 31, 2021 consisted of 75,000,000 authorized common shares and 2,000,000 authorized preferred shares, both with a par value of $ 0.001 per share. As of December 31, 2021, and 2020, there were 31,849,327 and 23,230,654 shares of common stock issued and outstanding, respectively. As of December 31, 2021, and December 31, 2020, 28,000 shares of Series A Preferred Stock were issued and outstanding and 1,000 shares of Series B Preferred Stock were issued and outstanding, respectively. On August 26, 2020, the Company’s shareholders of record approved the increase of the Company’s authorized common stock, par value $ 0.001 , from 75,000,000 shares to 100,000,000 shares and the holders of a majority of the Company’s outstanding voting securities approved the Company’s 2020 Equity Plan. On October 14, 2021, the Board of Directors approved an amendment to the Company’s articles of incorporation to increase the Company’s authorized common stock, par value $ 0.001 from 75,000,000 shares to 150,000,000 and to effect a reverse split in a ratio of not less than 1 for 2 and not more than 1 for 12. The Company has not yet amended its articles of incorporation at December 31, 2021, pending definitive terms of a contemplated financing transation. The Company has reserved a total of 3,000,000 shares of the authorized common stock for issuance under the 2020 Equity Plan. As of December 31, 2021, ILA has issued 1,700,000 stock options convertible into an equivalent number of common stock but has not issued any shares under the 2020 Equity 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 shares of the Company’s common stock to be available under the 2019 Plan. As of December 31, 2021, and 2020, ILA has granted 2,150,000 and 3,050,000 options, respectively. All shares of common stock issued during the years ended December 31, 2021, and 2020, were unregistered. Common Stock Issued for Services On May 19, 2021, the Company issued 200,000 shares per a consulting agreement valued at $ 280,000 . During the year ended December 31, 2021, the Company issued 50,000 shares to the Company’s President in accordance with an executed employment agreement valued at $ 66,000 . During the year ended December 31, 2021, the Company issued an aggregate of 100,000 shares to two consultants in accordance with executed consulting and real estate sales agreements valued at $ 132,000 . During the year ended December 31, 2021, the Company issued 45,946 shares per advisory agreement with registered broker-dealer valued at $ 61,108 . During the year ended December 31, 2021, the Company issued 100,000 shares pursuant to a finders’ fee agreement valued at $ 64,000 . During the year ended December 31, 2021, the Company issued 100,000 shares pursuant to a service agreement valued at $ 64,000 . On January 1, 2020, the Company issued 50,000 shares of common stock and 150,000 warrants for services valued at $ 50,000 and $ 186,748 , respectively, for total amount of $ 236,748 . On July 1, 2020, the Company issued 1,200,000 performance-based stock options to purchase an equivalent number of common shares to one consultant with exercise price ranging from $ 0.25 to $ 1.00 . The grant date fair value of these options was $ 348,954 , of which $ 193,804 was recognized as performance was either met or probable of achievement for the year ended December 31, 2020. During the year ended December 31, 2021, the parties cancelled the performance-based stock options and approximately $ 103,000 On July 6, 2020, the Company issued 400,000 shares of common stock for consulting services valued at $ 192,600 . On September 25, 2020, the Company issued 100,000 shares of common stock valued at $ 51,000 to renew a service agreement. Common Stock Issued for Cash On February 22, 2021, the Company received cash of $ 45,000 for 100,000 shares of common stock. These shares were issued on April 1, 2021. On May 7, 2021, the Company received cash of $ 20,000 for 40,000 shares of common stock. On March 12, 2020, the Company received cash proceeds of $ 10,000 for 20,000 shares of common stock. These shares were issued on May 1, 2020. On May 4, 2020, the Company received cash proceeds of $ 9,000 for 20,000 shares of common. On May 1, 2020, the Company received cash proceeds of $ 10,000 for 20,000 shares of common stock. On May 5, 2020, the Company received cash proceeds of $ 10,000 for 40,000 shares of common from warrant exercise. The shares were issued on August 3, 2020. On May 16, 2020, the Company received cash proceeds of $ 16,000 for 40,000 shares of common. On May 18, 2020, the Company received cash proceeds of $ 20,000 for 80,000 shares of common. The shares were issued on August 3, 2020. On May 18, 2020, the Company received cash proceeds of $ 15,000 for 60,000 shares of common. The shares were issued on August 3, 2020. On July 23, 2020, the Company received cash proceeds of $ 7,500 for 30,000 shares of common stock by a third-party investor. On August 26, 2020, the Company received cash proceeds of $ 10,000 for 40,000 shares of common stock to be issued. The shares were issued on October 23, 2020. On September 18, 2020, the Company received cash proceeds of $ 7,500 for 30,000 shares of common stock to be issued. The shares were issued on October 23, 2020. On October 21, 2020, the Company received cash proceeds of $ 10,000 for 40,000 shares of common stock to be issued. On November 5, 2020, the Company received cash proceeds of $ 10,000 for 40,000 shares of common stock to be issued. Common Stock Issued from warrants and options exercise. During the year ended December 31, 2021, the Company issued 160,000 shares of common stock for total consideration of $ 50,000 from warrants exercise. During the year ended December 31, 2021, the Company issued 1,000,000 shares of common stock from option exercise for total consideration of $ 50,000 . On January 31, 2020, the Company granted 150,000 stock options for services valued at $ 173,951 . The exercise price of outstanding options for common stock was $ 0.50 per option, and the term of exercise of the outstanding options was one year from the date of grant. During the year ended December 31, 2020, 137,615 option were exercised for $ 68,808 . The Company cancelled 12,385 of the remaining unexercised options at December 31, 2020. On January 21, 2020, the Company received cash proceeds of $ 20,000 for 40,000 shares of common stock in an option exercise by a third-party investor. On February 26, 2020, the Company received cash proceeds of $ 20,000 for 40,000 shares of common stock in an option exercise by a third-party investor. On February 28, 2020, the Company received cash proceeds of $ 20,000 for 40,000 shares of common stock in an option exercise by a third-party investor. On March 2, 2020, the Company received cash proceeds of $ 8,808 for 17,615 shares of common stock to be issued in an option exercise by a third-party investor. The shares were issued on May 19, 2020. On June 20, 2020, the Company received cash proceeds of $ 12,500 following a warrant exercise for 50,000 shares of common stock. Common Stock sold with a Promise to Deliver Title to Plot of Land and Warrants On December 8, 2020, the Company received cash proceeds of $ 20,000 for 50,000 shares of common stock to be issued to a third-party investor. In conjunction with this sale of shares, the Company also attached one (1) plot of land. The total cash proceeds of $ 20,000 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 11,890 ; and plot of land was valued at $ 8,110 . The shares were issued on March 1, 2021. On December 31, 2020, the Company received cash proceeds of $ 30,000 for 50,000 shares of common stock to be issued to a third-party investor. In conjunction with this sale of shares, the Company also attached one (1) plot of land. The total cash proceeds of $ 30,000 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 20,622 ; and plot of land was valued at $ 9,378 . The shares were issued on March 1, 2021. On April 22, 2021, the Company received cash proceeds of $ 35,000 for 70,000 shares of common stock to be issued to a third-party investor. In conjunction with this sale of shares, the Company also attached one (1) plot of land. The total cash proceeds of $ 35,000 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 29,521 ; and plot of land was valued at $ 5,479 . On October 10, 2019, the Company received cash proceeds of $ 50,000 for 100,000 shares of common stock to be issued to a third-party investor. In conjunction with this sale of shares, the Company also attached one (1) plot of land. The total cash proceeds of $ 50,000 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 39,282 ; and plot of land was valued at $ 10,718 . The shares were issued on May 1, 2020. On November 6, 2019, the Company received cash proceeds of $ 35,080 for 70,160 shares of common stock to be issued to a third-party investor. In conjunction with this sale of shares, the Company also attached one (1) plot of land. The total cash proceeds of $ 35,080 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 25,258 ; and plot of land was valued at $ 9,822 . The shares were issued on May 1, 2020. On January 13, 2020, the Company received cash proceeds of $ 40,000 for 80,000 shares of common stock to be issued to a third-party investor. In conjunction with this sale of shares, the Company also attached two (2) plots of land. The total cash proceeds of $ 40,000 was allocated based upon the relative fair value of the shares and two (2) promised plots of land in the following amounts: shares were valued at $ 23,780 ; and plot of land was valued at $ 16,220 . The shares were issued on May 1, 2020. On January 13, 2020, the Company received cash proceeds of $ 50,000 for 100,000 shares of common stock to be issued to a third-party investor. In conjunction with this sale of shares, the Company also attached two (2) plots of land. The total cash proceeds of $ 50,000 was allocated based upon the relative fair value of the shares and two (2) promised plots of land in the following amounts: shares were valued at $ 39,282 ; and plot of land was valued at $ 10,718 . The shares were issued on May 1, 2020. On January 24, 2020, the Company received cash proceeds of $ 25,000 for 50,000 shares of common stock to be issued to a third-party investor. In conjunction with this sale of shares, the Company also attached one (1) plot of land. The total cash proceeds of $ 25,000 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 16,174 ; and plot of land was valued at $ 8,826 . The shares were issued on May 1, 2020. On March 25, 2020, the Company received cash proceeds of $ 25,000 for 50,000 shares of common stock to be issued to a third-party investor. In conjunction with this sale of shares, the Company also attached one (1) plot of land. The total cash proceeds of $ 25,000 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 16,174 ; and plot of land was valued at $ 8,826 . The shares were issued on April 3, 2020. On April 01, 2020, the Company received cash proceeds of $ 25,000 for 50,000 shares of common stock to be issued to a third-party investor. In conjunction with this sale of shares, the Company also attached one (1) plot of land. The total cash proceeds of $ 25,000 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 16,174 ; and plot of land was valued at $ 8,826 . On June 25, 2020, the Company received cash proceeds of $ 25,000 for 100,000 shares of common stock and 100,000 one-year warrants to be issued to a third-party investor. In conjunction with this sale of shares, the Company also attached one (1) plot of land. The total cash proceeds of $ 25,000 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares and warrants were valued at $ 16,174 ; and plot of land was valued at $ 8,826 . On July 14, 2020, the Company received cash proceeds of $ 25,000 for 150,000 shares of common stock to be issued to a third-party investor. In conjunction with this sale of shares, the Company also attached one (1) plot of land. The total cash proceeds of $ 25,000 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares and warrants were valued at $ 20,797 ; and plot of land was valued at $ 4,203 . On November 15, 2020, the Company received cash proceeds of $ 25,000 for 100,000 shares of common stock to be issued to a third-party investor. In conjunction with this sale of shares, the Company also attached one (1) plot of land and warrants. The total cash proceeds of $ 25,000 was allocated based upon the relative fair value of the shares, the warrants and one (1) promised plot of land in the following amounts: shares were valued at $ 12,882 ; warrants were valued at $ 9,189 and plot of land was valued at $ 2,929 . On December 8, 2020, the Company received cash proceeds of $ 20,000 for 50,000 shares of common stock to be issued to a third-party investor. In conjunction with this sale of shares, the Company also attached one (1) plot of land. The total cash proceeds of $ 20,000 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 11,890 ; and plot of land was valued at $ 8,110 . As of December 31, 2020, the shares had not been issued and were recorded as stock payable. On December 31, 2020, the Company received cash proceeds of $ 30,000 for 50,000 shares of common stock to be issued to a third-party investor. In conjunction with this sale of shares, the Company also attached one (1) plot of land. The total cash proceeds of $ 30,000 was allocated based upon the relative fair value of the shares and one (1) promised plot of land in the following amounts: shares were valued at $ 20,622 ; and plot of land was valued at $ 9,378 . As of December 31, 2020, the shares had not been issued and were recorded as stock payable. Common Stock Issued for debt settlement On December 31, 2020, the Company executed amendments to promissory notes with six (6) existing investors to extend the maturity date for the issuance of an aggregate of 23,000 shares of common stock with a fair value of approximately $ 10,000 . These shares were issued on January 1, 2021. On January 1, 2021, the Company issued an aggregate of 95,000 shares of common stock in conjunction with previously executed promissory notes. These shares were previously recorded as stock payable for aggregate fair value of approximately $ 75,600 . On January 1, 2021, the Company issued an aggregate of 23,000 shares of common stock in conjunction with executed amendments to previously executed promissory notes. These shares were issued with an estimated fair value of $ 8,970 . On January 1, 2021, the Company issued 29,727 shares of common stock with fair value of $ 10,999 as payment for accrued interest related to a promissory note with related party. On February 25, 2021, the Company issued 85,000 shares of common stock as commitment shares in accordance with the terms of one of its senior secured self-amortization convertible note with aggregate fair value of $ 130,900 . On July 1, 2021, the Company issued an aggregate of 35,000 shares of common stock in conjunction with executed amendments to previously executed promissory notes. These shares were issued with an estimated fair value of $ 12,605 . During the year ended December 31, 2021, the Company issued 285,000 136,800 On June 4, 2020, the Company issued 39,462 shares valued at $ 29,202 in connection with securing a loan from a third- party. Common Stock Issued for equity-method investment. On May 14, 2021, the Company issued 3,000,000 shares of common stock with a fair value of $ 2,580,000 for the acquisition of 25% of the membership interest of Rancho Costa Verde Development (See note 8). Common Stock issued following registered offering (July 2021 offering) On July 26, 2021, the Company entered into securities purchase agreements with certain institutional and accredited investors for the issuance and sale of 3,000,000 shares of the Company’s common stock at a closing price of $ 0.68 per share. The issuance also includes an equivalent number of warrants convertible into an equivalent number of the Company’s common stock at a strike price of $ 0.68 . The gross proceeds of the financing were $ 2,040,000 and the net proceeds were approximately $ 1,800,000 . Common Stock Issued with Land Acquisition On September 30, 2020, the Company issued 250,000 shares of common stock valued at $ 150,000 to Valdeland, S.A. de C.V., a Company controlled by its Chief Executive Officer, Roberto Valdes, towards the acquisition of Plaza Bajamar (Note 9). Preferred Stock On November 6, 2019, the Company authorized and issued 1,000 shares of Series B Preferred Stock (“Series B”) and 350,000 shares of common stock to CleanSpark Inc. in a private equity offering for $ 500,000 . Management determined that the Series B should not be classified as liability per the guidance in ASC 480 Distinguishing Liabilities from Equity as of December 31, 2019, even though the conversion would require the issuance of variable number of shares since such obligation is not unconditional. As of December 31, 2021, and 2020, Management recorded the value attributable to the Series B of $ 293,500 as temporary equity on the consolidated balance sheet since the instrument is contingently redeemable at the option of the holder. The Company recognized the beneficial conversion feature (“BCF”) that arises from a contingent conversion feature, since the instrument reached maturity during the year ended December 31, 2020. The Company recognized such BCF as a discount on the convertible preferred stock. The amortization of the discount created by a BCF recognized as a result of the resolution of the contingency is treated as a deemed dividend that reduced net income in arriving at income available to common stockholders. 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 60,000 130,000 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 additional 10% upon each occurrence of an event of default. At the date of this 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. The Company did not issue any share of preferred stock during the years ended December 31, 2021, and 2020. Stock Options A summary of the Company’s option activity during the year ended December 31, 2021, is presented below: SCHEDULE OF OPTION ACTIVITY Number of Options Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2020 2,900,000 $ 0.43 3.35 Granted 3,150,000 0.30 3.43 Exercised (1,000,000 ) 0.05 1.00 Forfeit/Canceled (1,200,000 ) 0.58 0.50 Outstanding at December 31, 2021 3,850,000 $ 0.41 4.30 Exercisable at December 31, 2021 1,487,500 A summary of the Company’s option activity during the year ended December 31, 2020, is presented below Number of Options Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2019 - $ - - Granted 3,050,000 0.44 3.62 Exercised (137,615 ) 0.50 0.87 Forfeit/Canceled (12,385 ) 0.50 - Outstanding at December 31, 2020 2,900,000 $ 0.43 3.35 Exercisable at December 31, 2020 400,000 Options outstanding as of December 31, 2021, and 2020, had aggregate intrinsic value of $ 716,000 and $ 158,000 , respectively. At December 31, 2021, the total unrecognized deferred share-based compensation expected to be recognized over the remaining weighted average vesting periods of 0.24 for outstanding grants was approximately $ 0.7 million. At December 31, 2020, the total unrecognized deferred share-based compensation expected to be recognized over the remaining weighted average vesting periods of 1.1 for outstanding grants was approximately $ 0.6 million. The following table summarizes information about stock options outstanding and vested at December 31, 2021: 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) $ 0.33 1,700,000 1,487,500 3.65 0.33 1,487,500 3.65 0.33 $ 0.43 600,000 - 4.99 0.43 - - - $ 0.50 1,550,000 - 4.75 0.50 - - - 3,850,000 1,487,500 4.30 $ 0.41 1,487,500 3.65 $ 0.33 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, 2021 2020 Expected term 2.75 2 - 3 years Market price $ 0.43 – 0.50 $ 0.33 - 0.69 Expected volatility 159% - 162% 150% - 160 % Expected dividends None None Risk-free interest rate 0.38% - 0.87% 0.18% - 0.19% Forfeitures None None Warrants A summary of the Company’s warrant activity during the year ended December 31, 2021, is presented below: SCHEDULE OF WARRANTS ACTIVITY Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2020 460,000 $ 0.38 0.70 Granted 3,180,000 0.69 5.08 Exercised (160,000 ) 0.31 0.23 Forfeit/Canceled (300,000 ) 0.42 - Outstanding at December 31, 2021 3,180,000 $ 0.69 5.08 Exercisable at December 31, 2021 3,180,000 The Company used the following assumptions to value the warrants issued during the year ended December 31, 2021: SCHEDULE OF ASSUMPTIONS TO VALUE WARRANTS December 2021 Warrants Risk free rate 0.73 % Market price per share $ 1.06 Life of instrument in years 5.50 years Volatility 164.6 % Dividend yield 0 %

INCOME TAX

INCOME TAX	12 Months Ended
INCOME TAX	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 11 – INCOME TAX Significant components of the Company’s deferred tax assets and liabilities for federal and state income taxes as of December 31, 2021, and 2020 are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES December 31, 2021 December 31, 2020 Deferred tax assets: Stock compensation $ 435,685 $ 139,198 Accruals 165,222 57,927 Net operating loss carry forward 2,314,746 2,011,604 Total gross deferred tax assets 2,915,653 2,208,729 Less - valuation allowance (2,915,653 ) (2,208,729 ) Net deferred tax assets $ - $ - As of December 31,2021, and 2020, the Company had gross federal net operating loss carryforwards of approximately $ 11,023,000 and $ 9,579,000 , respectively. Management expects the limitation placed on the federal net operating loss carryforwards prior to the ownership change will likely expire unused. As of December 31, 2021, all tax years are open for examination by the taxing authorities. 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 %.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS 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. Subsequent to December 31, 2021, the Company issued 814,714 shares of common stock pursuant to a consulting agreement executed on April 1, 2016, with an estimated fair value of approximately $ 447,000 . Such issuance relates to advisory services in connection with potential acquisitions, product development, marketing & promotion of the Company’s real estate properties. Such liability was included in accounts payable and accrued liabilities in the Company’s consolidated balance sheet as of December 31, 2021. Subsequent to December 31, 2021, the Company executed a consulting and real estate sales agreement with an initial six-month term. Pursuant to such contract, the Company issued 600,000 options to purchase common stock of the Company at $ 0.001 strike price. The consultant immediately exercised the options and the Company issued 600,000 shares of Common Stock. Subsequent to December 31, 2021, the Company executed three securities purchase agreements with three investors, which included (i) the issuance of three promissory notes for total principal amount of $ 616,200 and net funding of $ 522,500 and (ii) 687,500 warrants to purchase an equivalent number of Common Stock at a strike price of $ 0.80 . In connection with the securities purchase agreements, the Company also issued a total of 450,000 commitment shares fully earned on issuance. Two of the promissory notes are convertible into the Company’s common stock at a fixed conversion rate upon an event of default. One of the convertible notes, is convertible at a discounted price to the closing bid price of the Company.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	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 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. ILA Fund includes cash as its only assets with minimal expenses as of December 31, 2021. The sole purpose of this entity is strategic funding for the operations of the Company. ILA Mexico has lots held for sale for the Oasis Park Resort, no liabilities, and minimal expenses as of December 31, 2021. All intercompany balances and transactions are eliminated in consolidation. The Company’s consolidated subsidiaries and/or entities were as follows: 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 % Emerald Grove Estates, LLC California 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. As of December 31, 2021, Management believes the carrying value of its equity method investments were recoverable in all material respects.
Use of Estimates	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 managements 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 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 December 31, 2021, and 2020, respectively.
Fair value of Financial Instruments and Fair Value Measurements	Fair value of Financial Instruments and Fair Value Measurements Accounting Standards Codification (“ASC”) 820 Fair Value Measurements and Disclosures, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date. The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of December 31, 2021, 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 approximate fair value due to their relatively short maturities. Equity-method investment is recorded at cost, which approximates its fair value since the consideration transferred includes cash and a non-monetary transaction, in the form of the Company’s common stock, which was valued based on a combination of a market and asset approach.
Cost Capitalization	Cost Capitalization The cost of buildings and improvements includes the purchase price of the property, legal fees, and other acquisition costs. Costs directly related to planning, developing, initial leasing and constructing a property are capitalized and classified as Buildings in the Consolidated Balance Sheets. Capitalized development costs include interest, property taxes, insurance, and other direct project costs incurred during the period of development 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 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 have an estimated useful life of 20 years. Land is an indefinite lived asset that is stated at cost at date of acquisition.
Revenue Recognition	Revenue Recognition On January 1, 2018, the Company adopted Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers Revenue Recognition Under Topic 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. The new guidance sets forth a new five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance that have historically existed in U.S. GAAP. The underlying principle of the new standard is that a business or other organization will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services. The standard also requires more detailed disclosures and provides additional guidance for transactions that were not addressed completely in the prior accounting guidance. The Company determines revenue recognition through the following steps: ● identification of the agreement, or agreements, with a buyer and/or investor; ● identification of the performance obligations in the agreement for the sale of lots including delivering title to the property being acquired from ILA; ● determination of the transaction price; ● allocation of the transaction price to the lots purchased when issued with equity or warrants to purchase equity in the Company; and ● recognition of revenue when, or as, we satisfy a performance obligation such as delivering title to lots purchased. Revenue is measured based on considerations specified in the agreements with our customers. A contract exists when it becomes a legally enforceable agreement with a customer. The contract is based on either the acceptance of standard terms and conditions as stated in our agreement of lot sales or the execution of terms and conditions contracts with third parties and investors. These contracts define each party’s rights, payment terms and other contractual terms and conditions of the sale. Consideration was historically paid prior to transfer of title as stated above and in future land sales, the Company plans to transfer title to buyers at the time consideration has been transferred if the acquisition of the property has been completed by the Company. The Company applies judgment in determining the customer’s ability and intention to pay, however collection risk is mitigated through collecting payment in advance or through escrow arrangements. A performance obligation is a promise in a contract or agreement to transfer a distinct product or item to the customer, which for us is transfer of title to our buyers. Performance obligations promised in a contract are identified based on the property that will be transferred to the customer that are both capable of being distinct and are distinct in the context of the contract, whereby the transfer of the property is separately identifiable from other promises in the contract. We have concluded the sale of property and delivering title is accounted for as the single performance obligation. The transaction price of a contract is allocated to each distinct performance obligation and recognized as revenue when or as the customer receives the benefit of the performance obligation. The transaction price is determined based on the consideration to which we will be entitled to receive in exchange for transferring title to the customer. The Company recognizes revenue when it satisfies a performance obligation in a contract by transferring control over property to a customer when land title is legally transferred by the Company. The Company’s principal activities in the real estate development industry which it generates its revenues is the sale of developed and undeveloped land. On September 30, 2019, the Company entered into a contract for deed agreement “Agreement” with IntegraGreen whose principal is also a creditor. Under the agreement the Company agreed to the sale of 20 acres of vacant land and associated improvements located at the Emerald Grove property in Hemet, California for a total purchase price of $ 630,000 , $ 63,000 was paid upon execution and the balance is payable in a balloon payment on October 1, 2026, with interest only payments of $ 3,780 due on the 1st of each month beginning April 1, 2020 . During the duration of the Agreement the Company retains title and is allowed to encumber the property with a mortgage at its discretion, however IntegraGreen has the right to use the property. The Company may also evict IntegraGreen from the premises in the case of default under the agreement. Effective on October 1, 2021, the Company determined that the agreement met the definition of a contract pursuant to the guidance in ASU 2014-09 and recognized to revenue approximately $ 496,800 . Prior to October 1, 2021, the Company’s management deemed that there was an embedded lease feature in the Agreement in accordance with ASC 842. The interest earned and accrued of the carry-back financing amounted to $ 25,899 and were recognized as lease income during the year ended December 31, 2021
Advertising Costs	Advertising Costs The Company expenses advertising costs when incurred. Advertising costs incurred amounted to $ 0 and $ 123,000 for the years ended December 31, 2021, and 2020, respectively.
Debt issuance costs and debt discounts	Debt issuance costs and debt discounts Debt issuance costs and debt discounts are being amortized over the lives of the related financings on a basis that approximates the effective interest method. Costs and discounts are presented as a reduction of the related debt in the accompanying consolidated balance sheets.
Stock-Based Compensation	Stock-Based Compensation The fair value of stock options is estimated on the grant date using the Black-Scholes option pricing model, based on weighted average assumptions. Expected volatility is based on historical volatility of our common stock. The Company has elected to use the simplified method described in the Securities and Exchange Commission Staff Accounting Bulletin Topic 14C to estimate the expected term of employee stock options. The risk-free rate is based on the U.S. Treasury yield curve in effect at the time of grant. The value of 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.
Loss Per Share	Loss Per Share The Company computes loss per share in accordance with ASC 260 – Earnings per Share Securities that are excluded from the calculation of weighted average dilutive common shares, because their inclusion would have been antidilutive are: SCHEDULE OF POTENTIALLY DILUTIVE SHARES For the year ended December 31, 2021 For the year ended December 31, 2020 Options 3,850,000 2,900,000 Warrants 3,180,000 460,000 Total potentially dilutive shares 7,030,000 3,360,000
Concentration of Credit Risk	Concentration of Credit Risk The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through December 31, 2021. All of the Company accounts receivable is concentrated with one customer.
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. The Company is currently evaluating the potential impact of the Update on its financial statements. In February 2016, the FASB issued ASU 2016-02 (Topic 842), Leases, and issued subsequent amendments to the initial guidance or implementation guidance including ASU 2017-13, 2018-01, 2018-10, 2018-11, 2018-20 and 2019-01 (collectively, including ASU 2016-02, “ASC 842”), which supersedes the guidance in topic ASC 840, Leases. The new standard requires lessees to classify leases as either finance or operating based on whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether related expenses are recognized based on the effective interest method or on a straight-line basis over the term of the lease. For any leases with a term of greater than 12 months, ASU 2016-02 requires lessees to recognize a lease liability for the obligation to make the lease payments arising from a lease, and a right-of-use asset for the right to use the underlying asset for the lease term. An election can be made to account for leases with a term of 12 months or less similar to existing guidance for operating leases under ASC 840. The new standard will also require new disclosures, including qualitative and quantitative requirements, providing additional information about the amounts recorded in the financial statements. For Emerging Growth Companies like ILA, ASU No. 2016-02 is effective for financial statements issued for fiscal years beginning after December 15, 2021. Early adoption is permitted. Management is in the initial stage of its assessment of the new standard and is currently evaluating the quantitative impact of adoption, and the related disclosure requirements. Management expects that the adoption will result in the recognition of right-of-use assets and lease liabilities that were not previously recognized, which will increase total assets and liabilities on the Company’s balance sheet. The Company does not expect the adoption of Topic 842 to have a material impact to the statements of operations or to have any impact on its cash flows from operating, investing, or financing activities.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2021
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 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 % Emerald Grove Estates, LLC California 100 %
SCHEDULE OF POTENTIALLY DILUTIVE SHARES	Securities that are excluded from the calculation of weighted average dilutive common shares, because their inclusion would have been antidilutive are: SCHEDULE OF POTENTIALLY DILUTIVE SHARES For the year ended December 31, 2021 For the year ended December 31, 2020 Options 3,850,000 2,900,000 Warrants 3,180,000 460,000 Total potentially dilutive shares 7,030,000 3,360,000

LAND AND BUILDING (Tables)

LAND AND BUILDING (Tables)	12 Months Ended
LAND AND BUILDING (Tables)	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS	Land and buildings, net as of December 31, 2021, and 2020: LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS Useful life December 31, 2021 December 31, 2020 Land – Emerald Grove $ 203,419 $ 271,225 Land held for sale – Oasis Park $ 647,399 $ 647,399 Construction in Process (Divino – Bajamar) $ 852,020 $ 353,000 Furniture & equipment 5 years $ 2,682 $ - Building – Emerald Grove 20 years 1,048,138 943,175 Less: Accumulated depreciation (132,254 ) (82,581 ) Building, net $ 915,884 $ 860,594

PROMISSORY NOTES (Tables)

PROMISSORY NOTES (Tables)	12 Months Ended
PROMISSORY NOTES (Tables)	Dec. 31, 2021
Debt Disclosure [Abstract]
SCHEDULE OF PROMISSORY NOTES	Promissory notes consisted of the following at December 31, 2021, and 2020: SCHEDULE OF PROMISSORY NOTES December 31, 2021 December 31, 2020 Note payable, due August 2020 – past maturity/settled $ 24,785 $ 36,606 Note payable, due August 2020 – past maturity/settled $ 24,785 $ 36,606 Note payable, 10 % interest, due March 2020 – past maturity 1,500 1,500 Note Payable, 15 % interest, due March 2021 - past maturity 76,477 126,477 Note payable, 12 % interest, due February 2023 1,787,000 - Note payable, secured, 10 % interest, due October 2021 - 975,000 Note payable, 15 % interest, due December 2020 - 50,000 Note payable, 15 % interest, due December 2020 - 50,000 Note payable, 15 % interest, due December 2020 - 100,000 Note payable, 15 % interest, due December 2020 - 100,000 Note payable, 15 % interest, due December 2020 - 20,000 Note payable, 15 % interest, due December 2020 - 25,000 Note payable, 13 % interest, due December 2021 - 128,884 Note Payable, 12 % interest, due June 2021 - 166,733 Note payable, 0 % interest, due December 2020 - 142,100 Note Payable, 12 % interest, due February 2021 - 10,000 Total Notes Payable $ 1,889,762 $ 1,932,300 Less discounts (51,462 ) (57,136 ) Total Promissory notes, net of discount 1,838,300 1,875,164 Less current portion (102,762 ) (1,875,164 ) Total Promissory notes, net of discount - long term $ 1,735,538 $ -

PROMISSORY NOTES _ RELATED PA_2

PROMISSORY NOTES – RELATED PARTIES (Tables)	12 Months Ended
PROMISSORY NOTES – RELATED PARTIES (Tables)	Dec. 31, 2021
Promissory Notes Related Parties
SCHEDULE OF RELATED PARTY TRANSACTIONS	Related party promissory notes consisted of the following at December 31, 2021, and 2020: SCHEDULE OF RELATED PARTY TRANSACTIONS December 31, 2021 December 31, 2020 RAS Real Estate LLC – Past maturity $ 365,590 $ 361,989 Six-Twenty Management LLC – On demand 447,317 - Lisa Landau – On demand 22,077 - Total On demand notes, net of discount $ 834,984 $ 361,989

EQUITY METHOD INVESTMENT (Table

EQUITY METHOD INVESTMENT (Tables)	12 Months Ended
EQUITY METHOD INVESTMENT (Tables)	Dec. 31, 2021
Equity Method Investments and Joint Ventures [Abstract]
SUMMARIZED FINANCIAL INFORMATION OF RCVD	The following represents summarized financial information of RCVD for the year ended December 31, 2021: SUMMARIZED FINANCIAL INFORMATION OF RCVD Income statement 2021 Revenue $ 2,071,364 Cost of goods sold 587,520 Gross margin 1,483,844 Operating expenses (1,510,881 ) Interest expense (645,642 ) Net loss $ (672,679 ) Balance sheet Current assets $ 2,204,129 Non-current assets $ 4,783,210 Current liabilities $ 1,026,660 Non-current liabilities $ 14,038,220

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	12 Months Ended
STOCKHOLDERS’ EQUITY (Tables)	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
SCHEDULE OF OPTION ACTIVITY	A summary of the Company’s option activity during the year ended December 31, 2021, is presented below: SCHEDULE OF OPTION ACTIVITY Number of Options Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2020 2,900,000 $ 0.43 3.35 Granted 3,150,000 0.30 3.43 Exercised (1,000,000 ) 0.05 1.00 Forfeit/Canceled (1,200,000 ) 0.58 0.50 Outstanding at December 31, 2021 3,850,000 $ 0.41 4.30 Exercisable at December 31, 2021 1,487,500 A summary of the Company’s option activity during the year ended December 31, 2020, is presented below Number of Options Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2019 - $ - - Granted 3,050,000 0.44 3.62 Exercised (137,615 ) 0.50 0.87 Forfeit/Canceled (12,385 ) 0.50 - Outstanding at December 31, 2020 2,900,000 $ 0.43 3.35 Exercisable at December 31, 2020 400,000
SCHEDULE OF INFORMATION ABOUT STOCK OPTIONS OUTSTANDING AND VESTED	The following table summarizes information about stock options outstanding and vested at December 31, 2021: 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) $ 0.33 1,700,000 1,487,500 3.65 0.33 1,487,500 3.65 0.33 $ 0.43 600,000 - 4.99 0.43 - - - $ 0.50 1,550,000 - 4.75 0.50 - - - 3,850,000 1,487,500 4.30 $ 0.41 1,487,500 3.65 $ 0.33
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, 2021 2020 Expected term 2.75 2 - 3 years Market price $ 0.43 – 0.50 $ 0.33 - 0.69 Expected volatility 159% - 162% 150% - 160 % Expected dividends None None Risk-free interest rate 0.38% - 0.87% 0.18% - 0.19% Forfeitures None None
SCHEDULE OF WARRANTS ACTIVITY	A summary of the Company’s warrant activity during the year ended December 31, 2021, is presented below: SCHEDULE OF WARRANTS ACTIVITY Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2020 460,000 $ 0.38 0.70 Granted 3,180,000 0.69 5.08 Exercised (160,000 ) 0.31 0.23 Forfeit/Canceled (300,000 ) 0.42 - Outstanding at December 31, 2021 3,180,000 $ 0.69 5.08 Exercisable at December 31, 2021 3,180,000
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 year ended December 31, 2021: SCHEDULE OF ASSUMPTIONS TO VALUE WARRANTS December 2021 Warrants Risk free rate 0.73 % Market price per share $ 1.06 Life of instrument in years 5.50 years Volatility 164.6 % Dividend yield 0 %

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
INCOME TAX (Tables)	Dec. 31, 2021
Income Tax Disclosure [Abstract]
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES	Significant components of the Company’s deferred tax assets and liabilities for federal and state income taxes as of December 31, 2021, and 2020 are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES December 31, 2021 December 31, 2020 Deferred tax assets: Stock compensation $ 435,685 $ 139,198 Accruals 165,222 57,927 Net operating loss carry forward 2,314,746 2,011,604 Total gross deferred tax assets 2,915,653 2,208,729 Less - valuation allowance (2,915,653 ) (2,208,729 ) Net deferred tax assets $ - $ -

NATURE OF OPERATIONS AND GOIN_2

NATURE OF OPERATIONS AND GOING CONCERN (Details Narrative) - USD ($)	Dec. 14, 2021	Dec. 31, 2021	Dec. 31, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Working capital		$ 2,118,600
Net income loss		5,062,062	$ 2,666,798
Accumulated deficit		14,703,818	9,641,756
Net cash used in operating activities		$ 1,035,678	$ 709,754
Rescission Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payment for property	$ 150,000
Improvements for property	$ 100,000

SCHEDULE OF CONSOLIDATED SUBSID

SCHEDULE OF CONSOLIDATED SUBSIDIARIES AND ENTITY (Details)	12 Months Ended
SCHEDULE OF CONSOLIDATED SUBSIDIARIES AND ENTITY (Details)	Dec. 31, 2021
ILA Fund I, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	Wyoming
Equity Method Investment, Ownership Percentage	100.00%
International Land Alliance, S.A. de C.V. (ILA Mexico) [Member]
State or Other Jurisdiction of Incorporation or Organization	Mexico
Equity Method Investment, Ownership Percentage	100.00%
Emerald Grove Estates, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	California
Equity Method Investment, Ownership Percentage	100.00%

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE SHARES (Details) - shares	12 Months Ended
SCHEDULE OF POTENTIALLY DILUTIVE SHARES (Details) - shares	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	7,030,000	3,360,000
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	3,850,000	2,900,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	3,180,000	460,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	Oct. 02, 2021USD ($)	Oct. 02, 2021USD ($)	Sep. 30, 2019USD ($)a	Dec. 31, 2021USD ($)a	Dec. 31, 2020USD ($)
Property, Plant and Equipment [Line Items]
Area of Land \| a				20
Revenue from Contract with Customer, Excluding Assessed Tax	$ 496,800	$ 496,800		$ 522,696	$ 8,290
Recognized lease income				25,899
Advertising Expense				$ 0	$ 123,000
Deed Agreement [Member] \| Emerald Grove Property [Member]
Property, Plant and Equipment [Line Items]
Area of Land \| a			20
Total purchase price			$ 630,000
Paid upon execution value			63,000
Interest payment			$ 3,780
Building [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life				20 years

ASSET PURCHASE AND TITLE TRAN_2

ASSET PURCHASE AND TITLE TRANSFER (Details Narrative)	Jun. 26, 2021shares	May 07, 2021shares	Feb. 22, 2021shares	Nov. 05, 2020shares	Oct. 21, 2020shares	Sep. 18, 2020shares	Aug. 26, 2020shares	May 18, 2020shares	May 16, 2020shares	May 05, 2020shares	May 04, 2020shares	May 02, 2020shares	Mar. 12, 2020shares	Jun. 18, 2019USD ($)a$ / sharesshares	Mar. 18, 2019USD ($)	Jul. 30, 2018USD ($)a	Dec. 31, 2021USD ($)a	Dec. 31, 2019USD ($)	Mar. 31, 2021USD ($)a	Dec. 31, 2020USD ($)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Area of Land \| a																	20
Aggregate property principal amount																	$ 915,884			$ 860,594
Revenue recognized																	496,797
Acquisition costs																	22,050
Acquisition costs assets																	1,122,050
Stock Issued During Period, Shares, New Issues \| shares	3,000,000	40,000	100,000	40,000	40,000	30,000	40,000	80,000	40,000	40,000	20,000	20,000	20,000
Stock Issued During Period, Value, New Issues																	65,000
Baja Residents Club (BRC) [Member] \| Robert Valdes [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Area of Land \| a														497
Stock Issued During Period, Shares, New Issues \| shares														7,500,000
Stock Issued During Period, Value, New Issues														$ 750,000
Shares Issued, Price Per Share \| $ / shares														$ 0.10
Assets Held-for-sale, Long Lived, Fair Value Disclosure														$ 670,000			647,399			$ 647,399
Total purchase price																	120,000
Total purchase price funded amount																	19,500
Down payment received for construction																	$ 20,000
Land [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Acquisition costs assets																		$ 271,225
Building [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Acquisition costs assets																		$ 850,826
Finite-Lived Intangible Asset, Useful Life																		20 years
Jason Sunstein [Member] \| Residential Purchase Agreement (RPA) [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Area of Land \| a																80			80
Acquire real property																$ 1,100,000
Loan financed amount															$ 605,000
Business Combination, Consideration Transferred															$ 524,613
Aggregate property principal amount																			$ 1,787,000
Property funding amount																			$ 387,000

LAND, BUILDING, NET AND CONSTRU

LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Less: Accumulated depreciation	$ (132,254)	$ (82,581)
Buildings, net	915,884	860,594
Land - Emerald Grove [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	203,419	271,225
Land Held For Sale Oasis Park [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	647,399	647,399
Construction In Process Divino Bajamar [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	852,020	353,000
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	$ 2,682
Property, Plant and Equipment, Useful Life	5 years
Buildings - Emerald Grove [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	$ 1,048,138	$ 943,175
Property, Plant and Equipment, Useful Life	20 years

LAND AND BUILDING (Details Narr

LAND AND BUILDING (Details Narrative) - USD ($)	Jun. 26, 2021	May 07, 2021	Feb. 22, 2021	Nov. 05, 2020	Oct. 21, 2020	Sep. 18, 2020	Aug. 26, 2020	May 18, 2020	May 16, 2020	May 05, 2020	May 04, 2020	May 02, 2020	Mar. 12, 2020	Dec. 31, 2019	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Depreciation															$ 49,673	$ 45,874
Construction in process, balance															852,020	$ 353,000
Stock Issued During Period, Shares, New Issues	3,000,000	40,000	100,000	40,000	40,000	30,000	40,000	80,000	40,000	40,000	20,000	20,000	20,000
Stock Issued During Period, Value, New Issues															65,000
Prepaid and Other Current Assets [Member]
Property, Plant and Equipment [Line Items]
Stock Issued During Period, Shares, New Issues																250,000
Stock Issued During Period, Value, New Issues																$ 150,000
Roberto Valdes [Member] \| Two Model Villas [Member]
Property, Plant and Equipment [Line Items]
Payments to Acquire Property, Plant, and Equipment														$ 250,000
Payments for Construction in Process														150,000
[custom:DownPaymentForPurchaseOfLand]														100,000
Construction Payable														$ 150,000
Costa Bajamar [Member]
Property, Plant and Equipment [Line Items]
[custom:AdditionalconstructionAmount]															111,000
Valle Divino [Member]
Property, Plant and Equipment [Line Items]
Construction funded amount															312,000
Construction in process, balance															356,275	44,500
Roberto Valdes [Member]
Property, Plant and Equipment [Line Items]
Construction in process, balance															$ 419,147	$ 308,500

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Oct. 02, 2021	Jun. 26, 2021	May 10, 2021	May 07, 2021	Feb. 22, 2021	Nov. 05, 2020	Oct. 21, 2020	Sep. 18, 2020	Aug. 26, 2020	May 18, 2020	May 16, 2020	May 05, 2020	May 04, 2020	May 02, 2020	Mar. 12, 2020	Dec. 31, 2021	Dec. 31, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares stock options																3,150,000	3,050,000
Contractual term																3 years 7 months 24 days
Number of shares issued for common stock		3,000,000		40,000	100,000	40,000	40,000	30,000	40,000	80,000	40,000	40,000	20,000	20,000	20,000
Number of shares issued for common stock, fair value																$ 65,000
Employment Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares stock options	250,000
Strike price	$ 0.50
Contractual term	5 years
Estimated fair value	$ 135,000
Annual compensation			$ 120,000
Number of shares issued for common stock			50,000
Number of shares issued for common stock, fair value			$ 66,000
Ownership percentage	25.00%
Employment Agreement [Member] \| Chief Executive Officer [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Accrued compensation cost																135,232	$ 135,232
Due to Related Parties																265,463	130,232
Number of shares stock options	500,000
Strike price	$ 0.50
Contractual term	5 years
Estimated fair value	$ 270,000
Professional Fees																	5,000
Employment Agreement [Member] \| Chief Financial Officer [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Accrued compensation cost																135,232	135,232
Due to Related Parties																174,205	70,261
Number of shares stock options	500,000
Strike price	$ 0.50
Contractual term	5 years
Estimated fair value	$ 270,000
Salary compensation continued operations																$ 25,667	$ 64,971

SCHEDULE OF PROMISSORY NOTES (D

SCHEDULE OF PROMISSORY NOTES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Total Notes Payable	$ 1,889,762	$ 1,932,300
Total Notes Payable	(51,462)	(57,136)
Total Notes Payable, net of discount	1,838,300	1,875,164
Less current portion	(102,762)	(1,875,164)
Total Notes Payable - long term	1,735,538
Notes Payable One [Member]
Short-term Debt [Line Items]
Total Notes Payable	24,785	36,606
Notes Payable Two [Member]
Short-term Debt [Line Items]
Total Notes Payable	1,500	1,500
Notes Payable Three [Member]
Short-term Debt [Line Items]
Total Notes Payable	76,477	126,477
Notes Payable Four [Member]
Short-term Debt [Line Items]
Total Notes Payable	1,787,000
Notes Payable Five [Member]
Short-term Debt [Line Items]
Total Notes Payable		975,000
Notes Payable Six [Member]
Short-term Debt [Line Items]
Total Notes Payable		50,000
Notes Payable Seven [Member]
Short-term Debt [Line Items]
Total Notes Payable		50,000
Notes Payable Eight [Member]
Short-term Debt [Line Items]
Total Notes Payable		100,000
Notes Payable Nine [Member]
Short-term Debt [Line Items]
Total Notes Payable		100,000
Notes Payable Ten [Member]
Short-term Debt [Line Items]
Total Notes Payable		20,000
Notes Payable Eleven [Member]
Short-term Debt [Line Items]
Total Notes Payable		25,000
Notes Payable Twelve [Member]
Short-term Debt [Line Items]
Total Notes Payable		128,884
Notes Payable Thirteen [Member]
Short-term Debt [Line Items]
Total Notes Payable		166,733
Notes Payable Fourteen [Member]
Short-term Debt [Line Items]
Total Notes Payable		142,100
Notes Payable Fifteen [Member]
Short-term Debt [Line Items]
Total Notes Payable		$ 10,000

SCHEDULE OF PROMISSORY NOTES _2

SCHEDULE OF PROMISSORY NOTES (Details) (Parenthetical)	12 Months Ended
SCHEDULE OF PROMISSORY NOTES (Details) (Parenthetical)	Dec. 31, 2020
Notes Payable One [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date, Description	August 2020
Notes Payable Two [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date, Description	March 2020
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Notes Payable Three [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date, Description	March 2021
Debt Instrument, Interest Rate, Stated Percentage	15.00%
Notes Payable Four [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date, Description	February 2023
Debt Instrument, Interest Rate, Stated Percentage	12.00%
Notes Payable Five [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date, Description	October 2021
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Notes Payable Six [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date, Description	December 2020
Debt Instrument, Interest Rate, Stated Percentage	15.00%
Notes Payable Seven [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date, Description	December 2020
Debt Instrument, Interest Rate, Stated Percentage	15.00%
Notes Payable Eight [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date, Description	December 2020
Debt Instrument, Interest Rate, Stated Percentage	15.00%
Notes Payable Nine [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date, Description	December 2020
Debt Instrument, Interest Rate, Stated Percentage	15.00%
Notes Payable Ten [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date, Description	December 2020
Debt Instrument, Interest Rate, Stated Percentage	15.00%
Notes Payable Eleven [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date, Description	December 2020
Debt Instrument, Interest Rate, Stated Percentage	15.00%
Notes Payable Twelve [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date, Description	December 2021
Debt Instrument, Interest Rate, Stated Percentage	13.00%
Notes Payable Thirteen [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date, Description	June 2021
Debt Instrument, Interest Rate, Stated Percentage	12.00%
Notes Payable Fourteen [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date, Description	December 2020
Debt Instrument, Interest Rate, Stated Percentage	0.00%
Notes Payable Fifteen [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date, Description	February 2021
Debt Instrument, Interest Rate, Stated Percentage	12.00%

PROMISSORY NOTES (Details Narra

PROMISSORY NOTES (Details Narrative)	Jun. 26, 2021shares	May 07, 2021shares	Feb. 25, 2021USD ($)$ / sharesshares	Feb. 22, 2021shares	Jan. 21, 2021USD ($)a	Nov. 05, 2020shares	Oct. 21, 2020shares	Sep. 18, 2020shares	Aug. 26, 2020shares	May 18, 2020shares	May 16, 2020shares	May 05, 2020shares	May 04, 2020shares	May 02, 2020shares	Mar. 12, 2020shares	Dec. 12, 2019USD ($)	Mar. 19, 2018USD ($)	Dec. 31, 2021USD ($)a	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Short-term Debt [Line Items]
Amortization of Debt Discount (Premium)																		$ 296,541	$ 202,148
Repayments of Related Party Debt																		$ 676,938	76,000
Area of Land \| a																		20
Debt Instrument, Unamortized Discount																		$ 51,462	57,136
Prepaid Expense and Other Assets, Current																		251,665	225,199
Repayments of Notes Payable																		982,086	128,437
Gain (Loss) on Extinguishment of Debt																		(10,876)
Notes Payable																		1,838,300	1,875,164
Stock Issued During Period, Shares, New Issues \| shares	3,000,000	40,000		100,000		40,000	40,000	30,000	40,000	80,000	40,000	40,000	20,000	20,000	20,000
Stock Issued During Period, Value, New Issues																		65,000
Notes Payable [Member]
Short-term Debt [Line Items]
Amortization of Debt Discount (Premium)																		296,541	126,521
Interest Payable																		122,450
Cash																		117,779
Repayments of Related Party Debt																		13,334
Debt Instrument, Interest Rate, Stated Percentage					12.00%
Notes Payable [Member] \| Cash Call Inc [Member]
Short-term Debt [Line Items]
Gain (Loss) on Extinguishment of Debt																				$ 64,075
Redwood Trust [Member]
Short-term Debt [Line Items]
Area of Land \| a					80
Debt Instrument, Face Amount					$ 1,787,000
Debt Instrument, Periodic Payment					$ 17,870
Debt Instrument, Maturity Date, Description					February 1st, 2023
Debt Instrument, Unamortized Discount					$ 53,610
Prepaid Expense and Other Assets, Current					107,220
Payments for Mortgage Deposits					$ 387,000
Promissory Notes [Member]
Short-term Debt [Line Items]
Notes Payable																		834,984	361,989
Promissory Notes [Member] \| Cash Call Inc [Member]
Short-term Debt [Line Items]
Amortization of Debt Discount (Premium)																		0	1,617
Debt Instrument, Face Amount																	$ 75,000
Debt Instrument, Maturity Date, Description																	August 1, 2020
Debt Instrument, Unamortized Discount																	$ 7,500	0
Equity Method Investment, Ownership Percentage																	94.00%
Repayments of Notes Payable																$ 52,493		11,821	10,054
Notes Payable																		24,785	$ 36,606
Convertible Promissory Note [Member] \| Labrys Fund LP [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount			$ 500,000															0
Debt Instrument, Interest Rate, Stated Percentage			12.00%
Debt Instrument, Maturity Date, Description			February 25, 2022
Debt Instrument, Unamortized Discount			$ 50,000
Repayments of Notes Payable																		388,885
Debt Issuance Costs, Net			$ 25,500
Stock Issued During Period, Shares, New Issues \| shares			250,000
Proceeds from Convertible Debt			$ 135,000
Interest Expense, Debt																		46,671
Convertible Promissory Note [Member] \| Labrys Fund LP [Member] \| Six Twenty Capital Management LLC [Member]
Short-term Debt [Line Items]
Interest Expense, Debt																		13,334
Convertible Promissory Note [Member] \| Labrys Fund LP [Member] \| Note Holder [Member]
Short-term Debt [Line Items]
Stock Issued During Period, Shares, New Issues \| shares			85,000
Stock Issued During Period, Value, New Issues			$ 131,000
Debt Instrument, Convertible, Conversion Price \| $ / shares			$ 1
Promissory Note [Member] \| Labrys Fund LP [Member]
Short-term Debt [Line Items]
Related party expenses																		435,556
Promissory Note [Member] \| Labrys Fund LP [Member] \| Six Twenty Capital Management LLC [Member]
Short-term Debt [Line Items]
Repayments of Notes Payable																		111,110
Related party expenses																		$ 124,444

SCHEDULE OF RELATED PARTY TRANS

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Total Notes Payable	$ 1,838,300	$ 1,875,164
Promissory Notes [Member]
Short-term Debt [Line Items]
Total Notes Payable	834,984	361,989
Promissory Notes [Member] \| RAS Real Estate LLC [Member]
Short-term Debt [Line Items]
Total Notes Payable	365,590	361,989
Promissory Notes [Member] \| Six Twenty Management [Member]
Short-term Debt [Line Items]
Total Notes Payable	447,317
Promissory Notes [Member] \| Lisa Landau [Member]
Short-term Debt [Line Items]
Total Notes Payable	$ 22,077

PROMISSORY NOTES _ RELATED PA_3

PROMISSORY NOTES – RELATED PARTIES (Details Narrative) - USD ($)	Jun. 26, 2021	May 07, 2021	Mar. 31, 2021	Feb. 22, 2021	Nov. 05, 2020	Oct. 21, 2020	Sep. 18, 2020	Aug. 26, 2020	May 18, 2020	May 16, 2020	May 05, 2020	May 04, 2020	May 02, 2020	Apr. 25, 2020	Mar. 12, 2020	Oct. 25, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Short-term Debt [Line Items]
Proceed from releated party																	$ 897,811
Number of shares issued for common stock	3,000,000	40,000		100,000	40,000	40,000	30,000	40,000	80,000	40,000	40,000	20,000	20,000		20,000
Common stock issued for cash																	65,000
Total Notes Payable, net of discount																	1,838,300	1,875,164
Debt amortization discount																	296,541	202,148
Debt Instrument, Unamortized Discount																	51,462	57,136
Interest Expense																	800,822	471,344
Lisa Landau [Member]
Short-term Debt [Line Items]
Debt principal balance																	22,077
Advance from improvement																	84,600
corporate expenses																	25,462
Repayment of debt																	88,000
Non Convertible Promissory Note [Member] \| Six Twenty Management LLC [Member]
Short-term Debt [Line Items]
Debt principal balance			$ 288,611
Debt interest percentage			8.00%
Proceed from releated party			$ 609,200
Cash																	544,468
Related party																	124,444
Interest Expense, Related Party																	30,470
Due to related party																	447,317
Accrued interest																	24,354
Promissory Note [Member] \| Ras LLC [Member]
Short-term Debt [Line Items]
Debt interest percentage																10.00%
Cash																	30,800
Interest Expense, Related Party																	64,590	61,255
Accrued interest																	$ 10,999
Employee relative issued amount																$ 440,803
Default coupon rate																18.00%
Secured of common shares														2,500,000
Number of shares issued for common stock																	29,727		132,461
Common stock issued for cash																			$ 97,858
Total Notes Payable, net of discount																	$ 365,589	361,989
Debt amortization discount																	0	79,987
Debt Instrument, Unamortized Discount																		$ 0
Interest Expense																	$ 17,600

SUMMARIZED FINANCIAL INFORMATIO

SUMMARIZED FINANCIAL INFORMATION OF RCVD (Details) - USD ($)	Oct. 02, 2021	Oct. 02, 2021	Dec. 31, 2021	Dec. 31, 2020
Revenue	$ 496,800	$ 496,800	$ 522,696	$ 8,290
Cost of goods sold			67,806
Gross margin			454,890	8,290
Operating expenses			(4,657,818)	(2,146,047)
Interest expense			(800,822)	(471,344)
Net loss			(5,062,062)	(2,666,798)
Current Assets			622,345	238,370
Current liabilities			2,740,942	$ 3,313,701
Rancho Costa Verde Development LLC [Member]
Revenue			2,071,364
Cost of goods sold			587,520
Gross margin			1,483,844
Operating expenses			(1,510,881)
Interest expense			(645,642)
Net loss			(672,679)
Current Assets			2,204,129
Non-current assets			4,783,210
Current liabilities			1,026,660
Non-current liabilities			$ 14,038,220

EQUITY METHOD INVESTMENT (Detai

EQUITY METHOD INVESTMENT (Details Narrative)	Jun. 26, 2021shares	May 14, 2021shares	May 07, 2021shares	Feb. 22, 2021shares	Nov. 05, 2020shares	Oct. 21, 2020shares	Sep. 18, 2020shares	Aug. 26, 2020shares	May 18, 2020shares	May 16, 2020shares	May 05, 2020shares	May 04, 2020shares	May 02, 2020shares	Mar. 12, 2020shares	May 31, 2021USD ($)a$ / sharesshares	Dec. 31, 2021USD ($)ashares	Dec. 31, 2020USD ($)
Area of land \| a																20
Number of shares issued for common stock \| shares	3,000,000		40,000	100,000	40,000	40,000	30,000	40,000	80,000	40,000	40,000	20,000	20,000	20,000
Loss from equity investment																$ (168,170)
Rancho Costa Verde Development LLC [Member]
Equity investment percentage		25.00%													25.00%	25.00%
Number of shares exchanged \| shares															3,000,000
Share price \| $ / shares															$ 0.86
Fair value of equity investment															$ 100,000
Consideration amount															$ 2,680,000
Area of land \| a															1,100
Investment, cost																$ 2,680,000
Number of shares issued for common stock \| shares		3,000,000														3,000,000
Loss from equity investment																$ 168,170
Investment carring value																$ 2,511,830

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Oct. 02, 2021USD ($)	Oct. 02, 2021USD ($)	Jun. 26, 2021shares	May 07, 2021USD ($)shares	Apr. 22, 2021USD ($)shares	Feb. 22, 2021USD ($)shares	Dec. 31, 2020USD ($)shares	Dec. 08, 2020USD ($)shares	Dec. 08, 2020USD ($)shares	Nov. 15, 2020USD ($)shares	Nov. 05, 2020USD ($)shares	Oct. 23, 2020USD ($)	Oct. 21, 2020USD ($)shares	Sep. 30, 2020USD ($)	Sep. 18, 2020USD ($)shares	Aug. 26, 2020USD ($)shares	Jul. 23, 2020USD ($)shares	Jul. 14, 2020USD ($)shares	Jun. 25, 2020USD ($)shares	Jun. 19, 2020USD ($)	May 18, 2020USD ($)shares	May 16, 2020USD ($)shares	May 05, 2020USD ($)shares	May 04, 2020USD ($)shares	May 02, 2020USD ($)shares	Apr. 28, 2020USD ($)	Apr. 02, 2020USD ($)shares	Mar. 25, 2020USD ($)shares	Mar. 12, 2020USD ($)shares	Jan. 24, 2020USD ($)shares	Jan. 13, 2020USD ($)shares	Nov. 06, 2019USD ($)shares	Oct. 10, 2019USD ($)shares	Oct. 07, 2019USD ($)	Oct. 02, 2019USD ($)	Dec. 31, 2021USD ($)ashares	Dec. 31, 2020USD ($)	Dec. 23, 2019USD ($)	Sep. 30, 2019USD ($)a	Sep. 25, 2019USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Commitment to purchase of land																																				The land project consisting of
Area of land acquired \| a																																				20
Contract liability							$ 111,684																													$ 126,663	$ 111,684
Revenues and lease income	$ 496,800	$ 496,800																																		522,696	8,290
Proceeds from issuance of common stock				$ 20,000		$ 45,000					$ 10,000		$ 10,000		$ 7,500	$ 10,000					$ 20,000	$ 16,000	$ 10,000	$ 9,000	$ 10,000				$ 10,000
Common stock issued for cash																																				65,000
Stock Issued During Period, Shares, New Issues \| shares			3,000,000	40,000		100,000					40,000		40,000		30,000	40,000					80,000	40,000	40,000	20,000	20,000				20,000
Third-Party Investor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase price of land								$ 50,000	$ 50,000			$ 15,000		$ 25,000				$ 29,623		$ 25,000						$ 25,000		$ 25,000		$ 25,000	$ 40,000	$ 35,080				35,000
Lease payment received																																10,000
Proceeds from issuance of common stock					$ 35,000		$ 30,000		20,000	$ 25,000		$ 15,000		25,000			$ 7,500	25,000	$ 25,000	25,000						25,000	$ 25,000	25,000		25,000	40,000	$ 35,080	$ 50,000
Common stock issued for cash									32,512					12,882				20,797		16,174						16,174
Proceeds from plot of land									$ 17,488					2,929				$ 4,203		$ 8,826						$ 8,826		$ 8,826		$ 8,826	$ 16,220					$ 9,822	9,822
Warrants and Rights Outstanding														$ 9,189
Stock Issued During Period, Shares, New Issues \| shares					70,000		50,000		50,000	100,000							30,000	150,000	100,000								50,000	50,000		50,000	80,000	70,160	100,000			70,000
Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock issued for cash																																				$ 140
Stock Issued During Period, Shares, New Issues \| shares																																				140,000
Common Stock [Member] \| Third-Party Investor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from issuance of common stock								$ 20,000
Stock Issued During Period, Shares, New Issues \| shares								50,000
Land Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase price of land																																								$ 1,000,000
Initial construction budget of land																																								150,000
Appraisal value of land																																								1,150,000
Land Purchase Agreement [Member] \| Promissory Note [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase price of land																																								150,000
Land Purchase Agreement [Member] \| Preferred Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase price of land																																								600,000
Land Purchase Agreement [Member] \| Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase price of land																																								$ 250,000
Contract For Deed Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase price of land																																			$ 50,000
Payments on interest																																				$ 3,780
Lease income																																				25,899	42,303
Lease payment received																																			$ 25,000
Proceeds from issuance of common stock																																		$ 50,000
Common stock issued for cash																																		$ 39,282
Proceeds from plot of land																																				10,718	$ 10,718
Contract For Deed Agreement [Member] \| Integra Green [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Area of land acquired \| a																																							20
Purchase price of land																																							$ 630,000
Balance of balloon payment																																							63,000
Contract liability																																							$ 63,000
Valle Divino [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase price of land																																						$ 9,580
Proceeds from issuance of common stock																												$ 25,000		$ 25,000	$ 40,000	$ 35,080				35,000
Common stock issued for cash																												$ 16,174		$ 16,174	$ 23,780	$ 25,258				5,479
Oasis Park Resort Construction Budget [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total budget																																				512,000
Payment for budget																																				76,500
Commitment paid																																				$ 435,500

SCHEDULE OF OPTION ACTIVITY (De

SCHEDULE OF OPTION ACTIVITY (Details) - $ / shares	Mar. 02, 2020	Feb. 28, 2020	Feb. 26, 2020	Jan. 21, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Equity [Abstract]
Number of Options, Outstanding Beginning					2,900,000
Weighted Average Exercise Price Outstanding Beginning					$ 0.43
Options Outstanding, Weighted Average Remaining Contractual Life					4 years 3 months 18 days	3 years 4 months 6 days
Number of Options, Granted					3,150,000	3,050,000
Weighted Average Exercise Price Warrants Granted					$ 0.30	$ 0.44
Options Granted, Weighted Average Remaining Contractual Life					3 years 5 months 4 days	3 years 7 months 13 days
Number of Options, Exercised	(17,615)	(40,000)	(40,000)	(40,000)	(1,000,000)	(137,615)
Weighted Average Exercise Price Warrants Exercised					$ 0.05	$ 0.50
Options Exercised, Weighted Average Remaining Contractual Life					1 year
Number of Options, Forfeit/Canceled					(1,200,000)	(12,385)
Weighted Average Exercise Price Forfeit/Canceled					$ 0.58	$ 0.50
Options Forfeit/Canceled, Weighted Average Remaining Contractual Life					6 months
Number of Options, Outstanding Ending					3,850,000	2,900,000
Weighted Average Exercise Price Outstanding Ending					$ 0.41	$ 0.43
Number of Options, Exercisable Ending					1,487,500	400,000
Options Exercised, Weighted Average Remaining Contractual Life						10 months 13 days

SCHEDULE OF INFORMATION ABOUT S

SCHEDULE OF INFORMATION ABOUT STOCK OPTIONS OUTSTANDING AND VESTED (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Number of Options not Exercisable	3,850,000
Options Outstanding, Number of Options Exercisable	1,487,500	400,000
Options Outstanding, Weighted Average Remaining Contractual Life	4 years 3 months 18 days	3 years 4 months 6 days
Options Outstanding, Weighted Average Exercise Price	$ 0.41
Options Vested, Number of Options	1,487,500
Options Vested Weighted Remaining Contractual Life	3 years 7 months 24 days
Options Vested, Weighted Average Exercise Price	$ 0.33
Exercise Prices Range One [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Prices	$ 0.33
Options Outstanding, Number of Options not Exercisable	1,700,000
Options Outstanding, Number of Options Exercisable	1,487,500
Options Outstanding, Weighted Average Remaining Contractual Life	3 years 7 months 24 days
Options Outstanding, Weighted Average Exercise Price	$ 0.33
Options Vested, Number of Options	1,487,500
Options Vested Weighted Remaining Contractual Life	3 years 7 months 24 days
Options Vested, Weighted Average Exercise Price	$ 0.33
Exercise Prices Range Two [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Prices	$ 0.43
Options Outstanding, Number of Options not Exercisable	600,000
Options Outstanding, Number of Options Exercisable
Options Outstanding, Weighted Average Remaining Contractual Life	4 years 11 months 26 days
Options Outstanding, Weighted Average Exercise Price	$ 0.43
Options Vested, Number of Options
Options Vested, Weighted Average Exercise Price
Exercise Prices Range Three [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Prices	$ 0.50
Options Outstanding, Number of Options not Exercisable	1,550,000
Options Outstanding, Number of Options Exercisable
Options Outstanding, Weighted Average Remaining Contractual Life	4 years 9 months
Options Outstanding, Weighted Average Exercise Price	$ 0.50
Options Vested, Number of Options
Options Vested, Weighted Average Exercise Price

SCHEDULE OF ASSUMPTIONS TO VALU

SCHEDULE OF ASSUMPTIONS TO VALUE STOCK OPTIONS (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	2 years 9 months
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	159.00%	150.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	162.00%	160.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	0.38%	0.18%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	0.87%	0.19%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term		2 years
Share Price	$ 0.43	$ 0.33
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term		3 years
Share Price	$ 0.50	$ 0.69

SCHEDULE OF WARRANTS ACTIVITY (

SCHEDULE OF WARRANTS ACTIVITY (Details)	12 Months Ended
SCHEDULE OF WARRANTS ACTIVITY (Details)	Dec. 31, 2021$ / sharesshares
Equity [Abstract]
Number of Warrants, Outstanding Beginning	460,000
Weighted Average Exercise Price Outstanding Beginning \| $ / shares	$ 0.38
Weighted Average Remaining Contract Term (Year), Warrants Outstanding, Beginning	8 months 12 days
Number of Warrants, Granted	3,180,000
Weighted Average Exercise Price Warrants Granted \| $ / shares	$ 0.69
Weighted Average Remaining Contract Term (Year), Warrants Granted	5 years 29 days
Number of Warrants, Exercised	(160,000)
Weighted Average Exercise Price Warrants Exercised \| $ / shares	$ 0.31
Weighted Average Remaining Contract Term (Year), Warrants Exercised	2 months 23 days
Number of Warrants, Forfeit/Canceled	(300,000)
Weighted Average Exercise Price Forfeit/Canceled \| $ / shares	$ 0.42
Number of Warrants, Outstanding Ending	3,180,000
Weighted Average Exercise Price Outstanding Ending \| $ / shares	$ 0.69
Weighted Average Remaining Contract Term (Year), Warrants outstanding, Ending	5 years 29 days
Number of Warrants, Exercisable Ending	3,180,000

SCHEDULE OF ASSUMPTIONS TO VA_2

SCHEDULE OF ASSUMPTIONS TO VALUE WARRANTS (Details)	Dec. 31, 2021$ / shares
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.73
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	1.06
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Term	5 years 6 months
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	1.646
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	0

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative)	Oct. 02, 2021shares	Jul. 26, 2021USD ($)$ / shares	Jun. 26, 2021shares	May 19, 2021USD ($)shares	May 14, 2021USD ($)shares	May 10, 2021USD ($)shares	May 07, 2021USD ($)shares	Apr. 22, 2021USD ($)shares	Feb. 25, 2021USD ($)shares	Feb. 22, 2021USD ($)shares	Jan. 02, 2021USD ($)shares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 08, 2020USD ($)shares	Dec. 08, 2020USD ($)shares	Nov. 15, 2020USD ($)shares	Nov. 05, 2020USD ($)shares	Oct. 23, 2020USD ($)	Oct. 21, 2020USD ($)shares	Sep. 30, 2020USD ($)	Sep. 25, 2020USD ($)shares	Sep. 18, 2020USD ($)shares	Aug. 26, 2020USD ($)$ / sharesshares	Jul. 23, 2020USD ($)shares	Jul. 14, 2020USD ($)shares	Jul. 06, 2020USD ($)shares	Jul. 02, 2020USD ($)shares	Jun. 25, 2020USD ($)shares	Jun. 20, 2020USD ($)shares	Jun. 19, 2020USD ($)	Jun. 04, 2020USD ($)shares	May 18, 2020USD ($)shares	May 16, 2020USD ($)shares	May 05, 2020USD ($)shares	May 04, 2020USD ($)shares	May 02, 2020USD ($)shares	Apr. 28, 2020USD ($)	Apr. 02, 2020USD ($)shares	Mar. 25, 2020USD ($)shares	Mar. 12, 2020USD ($)shares	Mar. 02, 2020USD ($)shares	Feb. 28, 2020USD ($)shares	Feb. 26, 2020USD ($)shares	Jan. 24, 2020USD ($)shares	Jan. 21, 2020USD ($)shares	Jan. 13, 2020USD ($)shares	Jan. 02, 2020USD ($)shares	Nov. 06, 2019USD ($)shares	Oct. 10, 2019USD ($)shares	Sep. 30, 2020USD ($)shares	Jan. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2022USD ($)shares	Dec. 31, 2021USD ($)$ / sharesshares	Jul. 02, 2021USD ($)shares	Dec. 31, 2020USD ($)$ / sharesshares	Oct. 14, 2021shares	May 31, 2021	Jul. 01, 2020$ / shares	Feb. 11, 2019shares
Class of Stock [Line Items]
Common stock shares authorized \| shares												75,000,000										75,000,000																													75,000,000		75,000,000		75,000,000	75,000,000
Preferred stock, shares authorized \| shares												2,000,000																																							2,000,000		2,000,000		2,000,000
Common stock, par value \| $ / shares		$ 0.68										$ 0.001										$ 0.001																													$ 0.001		$ 0.001		$ 0.001
Preferred stock par value \| $ / shares												$ 0.001																																							$ 0.001		$ 0.001		$ 0.001
Common stock, shares issued \| shares												23,230,654																																							23,230,654		31,849,327		23,230,654
Common stock, shares outstanding \| shares												23,230,654																																							23,230,654		31,849,327		23,230,654
Common stock, capital shares reserved for future issuance \| shares																						100,000,000																																		150,000,000
Number of common stock shares issued for services \| shares																																																		150,000
Number of common stock issued for services, value																																														$ 236,748				$ 173,951			$ 387,109
Number of stock options granted during period, shares \| shares																																																					3,150,000		3,050,000
Exercise price of outstanding options \| $ / shares																																																		$ 0.50
Stock-based compensation reversed																																																				$ 103,000
Proceeds from issuance of common stock							$ 20,000			$ 45,000						$ 10,000		$ 10,000			$ 7,500	$ 10,000									$ 20,000	$ 16,000	$ 10,000	$ 9,000	$ 10,000				$ 10,000
Common stock issued for cash, shares \| shares			3,000,000				40,000			100,000						40,000		40,000			30,000	40,000									80,000	40,000	40,000	20,000	20,000				20,000
Number of option exercised shares \| shares																																								17,615	40,000	40,000		40,000									1,000,000		137,615
Proceeds from warrant exercise																																																					$ 100,000		$ 81,308
Proceeds from stock option exercised																																								$ 8,808	$ 20,000	$ 20,000		$ 20,000
Common stock issued against accrued interest due to related party																																																					10,999
Common stock issued for cash																																																					65,000
Temporary equity												$ 293,500																																							$ 293,500		293,500		293,500
Aggregate intrinsic value												158,000																																							158,000		$ 716,000		$ 158,000
Remaining weighted average vesting periods																																																					2 months 26 days		1 year 1 month 6 days
Options granted, value																																																					$ 700,000		$ 600,000
Rancho Costa Verde Development LLC [Member]
Class of Stock [Line Items]
Common stock issued for cash, shares \| shares					3,000,000																																																3,000,000
Fair value of acquisition					$ 2,580,000
Equity Method Investment, Ownership Percentage					25.00%																																																25.00%				25.00%
Share-based Payment Arrangement, Option [Member]
Class of Stock [Line Items]
Number of option exercised shares \| shares																																																					1,000,000
Proceeds from stock option exercised																																																					$ 50,000
Consultant [Member] \| Performance Based Stock Options [Member]
Class of Stock [Line Items]
Number of stock options granted during period, shares \| shares																										1,200,000
Stock based compensation granted, value																										$ 348,954
Consultant [Member] \| Performance Based Stock Options [Member] \| Recognized as Performance Met or Probable of Achievement [Member]
Class of Stock [Line Items]
Stock based compensation granted, value																																																			$ 193,804
Consultant [Member] \| Performance Based Stock Options [Member] \| Minimum [Member]
Class of Stock [Line Items]
Exercise price of outstanding options \| $ / shares																																																										$ 0.25
Consultant [Member] \| Performance Based Stock Options [Member] \| Maximum [Member]
Class of Stock [Line Items]
Exercise price of outstanding options \| $ / shares																																																										$ 1
Third-Party Investor [Member]
Class of Stock [Line Items]
Proceeds from issuance of common stock								$ 35,000				$ 30,000		$ 20,000	$ 25,000		$ 15,000		$ 25,000				$ 7,500	$ 25,000			$ 25,000		$ 25,000							$ 25,000	$ 25,000	$ 25,000					$ 25,000		$ 40,000		$ 35,080	$ 50,000
Common stock issued for cash, shares \| shares								70,000				50,000		50,000	100,000								30,000	150,000			100,000										50,000	50,000					50,000		80,000		70,160	100,000					70,000
Share-based payment arrangement, expense								$ 35,000				$ 30,000		$ 20,000	$ 25,000									$ 25,000			$ 25,000										$ 25,000	$ 25,000					$ 25,000		$ 40,000		$ 35,080	$ 50,000
Fair value of shares								29,521				20,622			12,882									20,797			16,174										16,174	16,174					16,174		23,780		25,258	39,282
Plot of land amount								$ 5,479				$ 9,378			2,929									4,203			$ 8,826										$ 8,826	$ 8,826					$ 8,826		16,220		$ 9,822	$ 10,718
Fair value of warrant															$ 9,189
Common stock issued for cash														$ 32,512					$ 12,882					$ 20,797					$ 16,174							$ 16,174
Third-Party Investor [Member] \| Securing Loan [Member]
Class of Stock [Line Items]
Common stock issued for cash, shares \| shares																														39,462
Common stock issued for cash																														$ 29,202
Third Party Investor One [Member]
Class of Stock [Line Items]
Proceeds from issuance of common stock																																													$ 50,000
Common stock issued for cash, shares \| shares																																													100,000
Share-based payment arrangement, expense																																													$ 50,000
Fair value of shares																																													39,282
Plot of land amount																																													$ 10,718
Valdeland, S.A. de C.V. [Member]
Class of Stock [Line Items]
Common stock issued for cash, shares \| shares																																																	250,000
Common stock issued for cash																																																	$ 150,000
Cleanspark Inc [Member]
Class of Stock [Line Items]
Number of common stock for equity offering \| shares																																															350,000
Proceeds from equity offerings																																															$ 500,000
Employment Agreement [Member]
Class of Stock [Line Items]
Number of stock options granted during period, shares \| shares	250,000
Common stock issued for cash, shares \| shares						50,000
Common stock issued for cash						$ 66,000
Equity Method Investment, Ownership Percentage	25.00%
Employment Agreement [Member] \| President [Member]
Class of Stock [Line Items]
Number of common stock shares issued for services \| shares																																																					50,000
Number of common stock issued for services, value																																																					$ 66,000
Consulting and Real Estate Sales Agreements [Member] \| Two Consultants [Member]
Class of Stock [Line Items]
Number of common stock shares issued for services \| shares																																																					100,000
Number of common stock issued for services, value																																																					$ 132,000
Advisory Agreement [Member] \| Broker Dealer [Member]
Class of Stock [Line Items]
Number of common stock shares issued for services \| shares																																																					45,946
Number of common stock issued for services, value																																																					$ 61,108
Finders Fee Agreement [Member]
Class of Stock [Line Items]
Number of common stock shares issued for services \| shares																																																					100,000
Number of common stock issued for services, value																																																					$ 64,000
Service Agreement [Member]
Class of Stock [Line Items]
Number of common stock shares issued for services \| shares																																																					100,000
Number of common stock issued for services, value																																																					$ 64,000
Securities Purchase Agreement [Member]
Class of Stock [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 additional 10% upon each occurrence of an event of default. At the date of this 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.
Common Stock [Member]
Class of Stock [Line Items]
Number of common stock shares issued for services \| shares																																														50,000							595,946
Number of common stock issued for services, value																																														$ 50,000							$ 596
Common stock issued for cash, shares \| shares																																																					140,000
Common stock issued against accrued interest due to related party shares \| shares																																																					29,727
Common stock issued against accrued interest due to related party																																																					$ 30
Common stock issued for cash																																																					$ 140
Strike price \| $ / shares		$ 0.68
Proceeds from financing		$ 2,040,000
Common stock issued for financing		$ 1,800,000
Common Stock [Member] \| Consulting Services [Member]
Class of Stock [Line Items]
Number of common stock shares issued for services \| shares																									400,000
Number of common stock issued for services, value																									$ 192,600
Common Stock [Member] \| Third-Party Investor [Member]
Class of Stock [Line Items]
Proceeds from issuance of common stock													$ 20,000
Common stock issued for cash, shares \| shares													50,000
Share-based payment arrangement, expense													$ 20,000
Fair value of shares													11,890
Plot of land amount													$ 8,110
Common Stock [Member] \| Consulting Agreement [Member]
Class of Stock [Line Items]
Number of common stock shares issued for services \| shares				200,000
Number of common stock issued for services, value				$ 280,000
Common Stock [Member] \| Renew a Service Agreement [Member]
Class of Stock [Line Items]
Number of common stock shares issued for services \| shares																				100,000
Number of common stock issued for services, value																				$ 51,000
Warrant [Member]
Class of Stock [Line Items]
Number of warrants issued, during period \| shares																																														150,000
Number of warrants issued, value																																														$ 186,748
Common Stock One [Member]
Class of Stock [Line Items]
Proceeds from issuance of common stock																															$ 15,000
Common stock issued for cash, shares \| shares																															60,000
Warrant [Member]
Class of Stock [Line Items]
Number of option exercised shares \| shares																												50,000																									160,000
Proceeds from warrant exercise																																																					$ 50,000
Proceeds from stock option exercised																												$ 12,500
Stock Option [Member]
Class of Stock [Line Items]
Number of option exercised shares \| shares																																																							137,615
Number of option exercised																																																							$ 68,808
Cancellation of remaining unexercised options \| shares																																																							12,385
Common Stock Issued for Debt Settlement [Member] \| Promissory Note [Member]
Class of Stock [Line Items]
Common stock issued for cash, shares \| shares											95,000
Fair value of shares											$ 75,600
Common stock issued against accrued interest due to related party shares \| shares											29,727
Common stock issued against accrued interest due to related party											$ 10,999
Common Stock Issued for Debt Settlement [Member] \| Promissory Note One [Member]
Class of Stock [Line Items]
Common stock issued for cash, shares \| shares											23,000																																											35,000
Fair value of shares											$ 8,970																																											$ 12,605
Common Stock Issued for Debt Settlement [Member] \| Senior Secured Self-Amortization Convertible Note [Member]
Class of Stock [Line Items]
Common stock issued for cash, shares \| shares									85,000
Fair value of shares									$ 130,900
Common Stock Issued for Debt Settlement [Member] \| Prior Self Amortization Note [Member]
Class of Stock [Line Items]
Common stock issued for cash, shares \| shares																																																					285,000
Fair value of shares																																																					$ 136,800
2020 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Common stock shares authorized \| shares																																																					3,000,000
Stock option issued convertible \| shares																																																				1,700,000
2019 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Share based compensation available for grant \| shares												3,050,000																																							3,050,000		2,150,000		3,050,000				3,000,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares outstanding \| shares												28,000																																							28,000		28,000		28,000
Preferred stock, shares issued \| shares												28,000																																							28,000		28,000		28,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Common stock, shares issued \| shares																																															1,000
Preferred stock, shares outstanding \| shares												1,000																																							1,000		1,000		1,000
Preferred stock, shares issued \| shares												1,000																																							1,000		1,000		1,000
Common stock discount percentage																																																					0.35
Cumulative accrual percentage																																																					12.00%
Recognized dividend																																																					$ 600
Dividends																																																					$ 1,300
Common Stock Issued for Debt Settlement [Member] \| Six Investors [Member]
Class of Stock [Line Items]
Common stock issued for cash, shares \| shares												23,000
Fair value of shares												$ 10,000

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Stock compensation	$ 435,685	$ 139,198
Accruals	165,222	57,927
Net operating loss carry forward	2,314,746	2,011,604
Total gross deferred tax assets	2,915,653	2,208,729
Less - valuation allowance	(2,915,653)	(2,208,729)
Net deferred tax assets

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) - USD ($)	12 Months Ended
INCOME TAX (Details Narrative) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 11,023,000	$ 9,579,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jun. 26, 2021	May 07, 2021	Feb. 22, 2021	Nov. 05, 2020	Oct. 21, 2020	Sep. 18, 2020	Aug. 26, 2020	May 18, 2020	May 16, 2020	May 05, 2020	May 04, 2020	May 02, 2020	Mar. 12, 2020	Mar. 02, 2020	Feb. 28, 2020	Feb. 26, 2020	Jan. 21, 2020	Apr. 15, 2022	Dec. 31, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues	3,000,000	40,000	100,000	40,000	40,000	30,000	40,000	80,000	40,000	40,000	20,000	20,000	20,000
Stock Issued During Period, Value, New Issues																			$ 65,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period														17,615	40,000	40,000	40,000		1,000,000	137,615
Notes Payable																			$ 1,838,300	$ 1,875,164
Subsequent Event [Member] \| Consulting Agreement [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues																		814,714
Stock Issued During Period, Value, New Issues																		$ 447,000
Subsequent Event [Member] \| Sales Agreement [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues																		600,000
Shares Issued, Price Per Share																		$ 0.001
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period																		600,000
Subsequent Event [Member] \| Purchase Agreement [Member]
Subsequent Event [Line Items]
Shares Issued, Price Per Share																		$ 0.80
Debt Instrument, Face Amount																		$ 616,200
Notes Payable																		$ 522,500
Class of Warrant or Right, Number of Securities Called by Warrants or Rights																		687,500
[custom:CommitmentSharesIssued]																		450,000