International Land Alliance (ILAL) 10-Q9 Jul 242024 Q1 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2024	Jul. 08, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	000-56111
Entity Registrant Name	INTERNATIONAL LAND ALLIANCE, INC.
Entity Central Index Key	0001657214
Entity Tax Identification Number	46-3752361
Entity Incorporation, State or Country Code	WY
Entity Address, Address Line One	350 10th Avenue
Entity Address, Address Line Two	Suite 1000
Entity Address, City or Town	San Diego
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92101
City Area Code	(877)
Local Phone Number	661-4811
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		86,759,195

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current assets
Cash	$ 136,856	$ 140,247
Accounts receivable	1,505,712	1,652,086
Prepaid and other current assets	16,815	16,815
Total current assets	1,659,383	1,809,148
Land	15,776,526	15,551,526
Buildings, net	1,802,161	1,818,825
Furniture and equipment, net	2,677	2,677
Other non-current assets	55,767	53,468
Goodwill	11,118,187	11,118,187
Total assets	30,414,701	30,353,831
Current liabilities
Deferred revenue		4,521,222
Contract liability	143,382	93,382
Deposits	20,500	20,500
Derivative liability	804,672	781,924
Convertible notes, net of debt discounts	620,074	652,077
Convertible note RCVD acquisition		8,900,000
Other loans	7,436,657	7,358,600
Total current liabilities	15,380,153	28,656,801
Total liabilities	15,380,153	28,656,801
Commitments and Contingencies (Note 11)
Total Temporary Equity	603,500	603,500
Stockholders’ Equity
Common stock; $0.001 par value; 150,000,000 shares authorized; 85,064,195 and 82,064,195 shares issued and outstanding as of March 31, 2024, respectively, and 79,658,165 and 76,658,165 shares issued and outstanding as of December 31, 2023, respectively	85,064	79,658
Additional paid-in capital	38,190,434	28,476,622
Common stock payable		31,939
Treasury stock (3,000,000 shares as of March 31, 2024 and December 31, 2023)	(300,000)	(300,000)
Accumulated deficit	(23,544,588)	(27,194,738)
Total stockholders’ equity	14,431,048	1,093,530
Total liabilities and stockholders’ equity	30,414,701	30,353,831
Series B Preferred Stock [Member]
Current liabilities
Total Temporary Equity	293,500	293,500
Stockholders’ Equity
Preferred stock , value	1	1
Series C Preferred Stock [Member]
Current liabilities
Total Temporary Equity	310,000	310,000
Stockholders’ Equity
Preferred stock , value	3	3
Series A Preferred Stock [Member]
Stockholders’ Equity
Preferred stock , value	117	28
Series D Preferred Stock [Member]
Stockholders’ Equity
Preferred stock , value	17	17
Nonrelated Party [Member]
Current liabilities
Accounts payable and accrued liabilities	1,931,617	1,431,676
Accrued interest	1,264,035	1,756,937
Promissory notes, net discounts	2,744,762	2,674,762
Related Party [Member]
Current liabilities
Accounts payable and accrued liabilities	361,223	361,223
Promissory notes, net discounts	$ 53,232	$ 104,498

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Preferred stock, shares authorized	2,010,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	85,064,195	79,658,165
Common stock, shares outstanding	82,064,195	76,658,165
Treasury stock, shares	3,000,000	3,000,000
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	117,000	28,000
Preferred stock, shares outstanding	117,000	28,000
Series B Preferred Stock [Member]
Preferred stock, shares issued	1,000	1,000
Preferred stock, shares outstanding	1,000	1,000
Series C Preferred Stock [Member]
Preferred stock, shares issued	3,100	3,100
Preferred stock, shares outstanding	3,100	3,100
Series D Preferred Stock [Member]
Preferred stock, shares issued	17,000	17,000
Preferred stock, shares outstanding	17,000	17,000

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
Consolidated Statements of Operations (Unaudited) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Net revenues and lease income	$ 5,088,874	$ 240,932
Cost of revenues	183,588	3,001
Gross profit	4,905,286	237,931
Operating expenses
Sales and marketing	167,689	260,084
Impairment loss	189,369	245,674
General and administrative expenses	295,001	610,180
Total operating expenses	652,059	1,115,938
Income (loss) from operations	4,253,228	(878,007)
Other income (expense)
Loss from debt extinguishment		(49,329)
Change in fair value derivative liability	(22,748)	(397,678)
Interest expense	(580,329)	(583,547)
Total other expense	(603,077)	(1,030,554)
Net income (loss)	3,650,150	(1,908,561)
Deemed dividend from RCVD acquisition		(25,354,976)
Net income (loss) applicable to common shareholders	$ 3,650,150	$ (27,263,537)
Loss per common share - basic	$ 0.05	$ (0.45)
Loss per common share - diluted	$ 0.05	$ (0.45)
Weighted average common shares outstanding - basic	79,308,430	60,159,088
Weighted average common shares outstanding - diluted	79,308,430	60,159,088

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Preferred Stock [Member] Series C Preferred Stock [Member]	Preferred Stock [Member] Series D Preferred Stock [Member]	Common Stock [Member]	Treasury Stock, Common [Member]	Additional Paid-in Capital [Member]	Common Stock Payable [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 28	$ 1			$ 43,500		$ 20,233,446		$ (25,121,457)	$ (4,844,482)
Balance, shares at Dec. 31, 2022	28,000	1,000			43,499,423
Dividend on Preferred							(15,000)			(15,000)
Common stock issued for consulting services					$ 100		14,900			15,000
Common stock issued for consulting services, shares					100,000
Common stock issued from debt conversion					$ 1,077		146,728			147,805
Common stock issued from debt conversion, shares					1,077,164
Net loss									(1,908,561)	(1,908,561)
Common shares issued from related party acquisition					$ 20,000		1,780,000			1,800,000
Common shares issued from related party acquisition, shares					20,000,000
Fair value common shares warrants issued from related party acquisition							2,674,976			2,674,976
Deemed dividend from related party acquisition							(24,913,097)		(441,875)	(25,354,972)
Reciprocal interest in business acquisition						(300,000)				(300,000)
Balance at Mar. 31, 2023	$ 28	$ 1			$ 64,677	(300,000)			(27,471,893)	(27,707,187)
Balance, shares at Mar. 31, 2023	28,000	1,000			64,676,587
Balance at Dec. 31, 2023	$ 28	$ 1	$ 3	$ 17	$ 79,658	(300,000)	28,476,622	$ 31,939	(27,194,738)	1,093,530
Balance, shares at Dec. 31, 2023	28,000	1,000	3,100	17,000	79,658,165
Dividend on Preferred					$ 95		(95)
Dividend on Series C Preferred, shares					94,827
Common shares issued for exercise of warrants					$ 2,485		(2,485)
Common stock issued for warrant exercise, shares					2,484,832
Common shares issued pursuant to promissory notes					$ 50		34,915	(31,939)		$ 3,026
Common shares issued pursuant to promissory notes, shares					50,000
Stock-based compensation							78,047			78,047
Common stock issued for consulting services					$ 1,553		99,367			100,919
Common stock issued for consulting services, shares					1,552,595
Common stock issued from debt conversion					$ 1,224		47,902			49,126
Common stock issued from debt conversion, shares					1,223,776
Series A Preferred shares issued for the conversion of related party debt	$ 89						9,456,161			9,456,250
Series A Preferred shares issued for the conversion of related party debt, shares	89,000
Net loss									3,650,150	3,650,150
Balance at Mar. 31, 2024	$ 117	$ 1	$ 3	$ 17	$ 85,064	$ (300,000)	$ 38,190,434		$ (23,544,588)	$ 14,431,048
Balance, shares at Mar. 31, 2024	117,000	1,000	3,100	17,000	85,064,195

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
Consolidated Statements of Cash Flows (Unaudited) - USD ($)	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Cash Flows from Operating Activities
Net income (loss)	$ 3,650,150	$ (1,908,561)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Stock based compensation	213,931	78,047
Impairment loss	189,369	245,674
Fair value equity securities issued for services		15,000
Loss on debt extinguishment		49,329
Depreciation and amortization	51,531	29,748
Amortization of debt discount		160,830
Excess Fair Value of derivative		36,062
Change in fair value of derivative liability	22,748	397,678
Changes in operating assets and liabilities
Accounts Receivable	146,374	31,280
Prepaid and other current assets		40,363
Other non-current assets	(282,543)	(5,070)
Accounts payable and accrued liabilities	608,001	(15,754)
Accounts payable and accrued liabilities related parties		154,462
Deferred revenue	(4,521,222)	303,713
Accrued interest	63,348	294,346
Contract liability	50,000	129,830
Net cash provided by operating activities	191,688	36,978
Cash Flows from Investing Activities
Cash acquired from RCVD acquisition		321,919
Additional expenditures on land	(259,867)	(215,266)
Building and Construction in Progress payments		(179,700)
Net cash used in investing activities	(259,867)	(73,047)
Cash Flows from Financing Activities
Common stock, warrants and options sold for cash
Cash payments on promissory notes- related parties	(51,267)	(100,850)
Cash payments on promissory notes	(5,000)	(63,058)
Cash payments on convertible notes	(32,003)
Cash proceeds from convertible notes		100,000
Cash proceeds other loans	78,058	23,776
Cash proceeds from promissory notes	75,000	226,220
Net cash provided by financing activities	64,788	186,088
Net (decrease) increase in Cash	(3,392)	150,019
Cash, beginning of period	140,247	49,374	$ 49,374
Cash, end of period	136,856	199,393	$ 140,247
Supplemental disclosure of cash flow information
Cash paid for interest	13,456	47,285
Cash paid for income tax
Non-Cash investing and financing transactions
Dividend on Series B		15,000
Common shares issued with convertible debt	49,126
Series A shares issued for the conversion of related party notes payable	9,456,250
Debt discount from issuance of new promissory notes		104,250
Common shares issued for services	$ 213,931	$ 15,000

NATURE OF OPERATIONS AND GOING

NATURE OF OPERATIONS AND GOING CONCERN	3 Months Ended
NATURE OF OPERATIONS AND GOING CONCERN	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS AND GOING CONCERN	NOTE 1 – NATURE OF OPERATIONS AND GOING CONCERN Nature of Operations International Land Alliance, Inc. (the “Company”) was incorporated under the laws of the State of Wyoming on September 26, 2013. The Company is a residential land development company with target properties located in the Baja California, Northern region of Mexico and Southern California. The Company’s principal activities are purchasing properties, obtaining zoning and other entitlements required to subdivide the properties into residential and commercial building plots, securing financing for the purchase of the plots, improving the properties infrastructure and amenities, and selling the plots to homebuyers, retirees, investors, and commercial developers. In May 2021, the Company acquired a 25 1,100 On January 3, 2023, the Company completed the acquisition of the remaining 75 13.5 Business Combinations Certain information and note disclosures included in the financial statements prepared in accordance with United States generally accepted accounting principles (“U.S. GAAP” or “GAAP”) have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2024, are not necessarily indicative of the results that may be expected for the year ending December 31, 2024. For further information, refer to the audited financial statements and notes for the year ended December 31, 2023, included in the Company’s Annual Report on Form 10-K filed with the SEC on June 27, 2024. Liquidity and Going Concern The accompanying consolidated unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Management evaluated all relevant conditions and events that are reasonably known or reasonably knowable, in the aggregate, as of the date the consolidated financial statements were available to be issued and determined that substantial doubt exists about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent on the Company’s ability to generate revenues and raise capital. The Company has faced significant liquidity shortages as shown in the accompanying financial statements. As of March 31, 2024, the Company’s current liabilities exceeded its current assets by approximately $ 13.7 3.65 23.5 The Company continues to raise additional capital through the issuance of debt instruments and equity to fund its ongoing operations, which may have the effect of potentially diluting the holdings of existing shareholders. Management anticipates that the Company’s capital resources will significantly improve if its plots of land gain wider market recognition and acceptance resulting in increased plot sales and house construction. If the Company is not successful with its marketing efforts to increase sales, the Company will continue to experience a shortfall in cash, and it will be necessary to obtain funds through equity or debt financing in sufficient amounts or to further reduce its operating expenses in a manner to avoid the need to curtail its future operations subsequent to March 31, 2024. The direct impact of these conditions is not fully known. However, there can be no assurance that the Company would be able to secure additional funds if needed and that if such funds were available on commercially reasonable terms or in the necessary amounts, and whether the terms or conditions would be acceptable to the Company. In such case, the reduction in operating expenses might need to be substantial in order for the Company to generate positive cash flow to sustain the operations of the Company. (See Note 13 regarding subsequent events).

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Mar. 31, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company maintains its accounting records on an accrual basis in accordance with GAAP. These consolidated financial statements are presented in United States dollars. The accompanying unaudited consolidated financial statements have been prepared in accordance with the instructions to Form 10-Q. All adjustments which are, in the opinion of management, necessary for a fair presentation of the results of operations for the interim periods have been made and are of a recurring nature unless otherwise disclosed herein. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries, ILA Fund I, LLC (the “ILA Fund”), a company incorporated in the State of Wyoming, International Land Alliance, S.A. de C.V., a company incorporated in Mexico (“ILA Mexico”), and Emerald Grove Estates LLC, incorporated in the State of California, Plaza Bajamar, LLC, incorporated in State of Wyoming, Plaza Valle Divino, LLC, incorporated in the State of Wyoming and Rancho Costa Verde Development, LLC incorporated in State of Nevada. ILA Fund includes cash as its only assets with minimal expenses as of March 31, 2024. The sole purpose of this entity is strategic funding for the operations of the Company. ILA Mexico has plots held for sale for the Oasis Park Resort, no liabilities, and minimal expenses as of March 31, 2024. As of , Emerald Grove Estates LLC, Plaza Bajamar LLC, and Plaza Valle Divino LLC have no operations. The Company’s consolidated subsidiaries and/or entities were as follows: SCHEDULE OF CONSOLIDATED SUBSIDIARIES AND 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 % Oasis Park Resort LLC Wyoming 100 % Plaza Bajamar LLC Wyoming 100 % Plaza Valle Divino, LLC Wyoming 100 % Rancho Costa Verde Development, LLC Nevada 100 % On January 1, 2023, the Company executed a securities purchase agreement pursuant to which the Company acquired all of the issued and outstanding units of Rancho Costa Verde Development, LLC. for a total contractual consideration of $ 13,500,000 Reclassification Certain numbers from 2023 have been reclassified to conform with the current year presentation. Investments - Equity Method The Company accounts for equity method investments at cost, adjusted for the Company’s share of the investee’s earnings or losses, which are reflected in the consolidated statements of operations. The Company periodically reviews the investments for other than temporary declines in fair value below cost and more frequently when events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. On January 3, 2023, the Company acquired a controlling financial interest in its previous equity method investment, which resulted in the consolidation pursuant to ASC 805 Business Combinations Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management regularly evaluates estimates and assumptions related to the valuation of assets and liabilities. Management bases its estimates and assumptions on current facts, historical experience, and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from management’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Significant estimates include: ■ Liability for legal contingencies. ■ Useful life of buildings. ■ Assumptions used in valuing equity instruments. ■ Deferred income taxes and related valuation allowances. ■ Going concern. ■ Assessment of long-lived assets for impairment. ■ Significant influence or control over the Company’s investee. ■ Revenue recognition. Segment Reporting The Company operates as one reportable segment under ASC 280, Segment Reporting. The Chief Operating Decision Maker (“CODM”) regularly reviews the financial information of the Company at a consolidated level in deciding how to allocate resources and in assessing performances. Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents as of March 31, 2024, and December 31, 2023, respectively. Fair Value of Financial Instruments and Fair Value Measurements Accounting Standards Codification (“ASC”) 820 Fair Value Measurements and Disclosures, Level 1: uses quoted market prices in active markets for identical assets or liabilities. Level 2: uses observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: uses unobservable inputs that are not corroborated by market data. As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date. The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of any balance sheet dates presented or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, prepaid, and other current assets, accounts payable and accrued liabilities, contracts liability, deposits, promissory notes, net of debt discounts and promissory notes related party, deferred revenue, other notes approximate fair value due to their relatively short maturities. Equity-method investment is recorded at cost, which approximates its fair value since the consideration transferred includes cash and a non-monetary transaction, in the form of the Company’s common stock, which was valued based on a combination of a market and asset approach. The fair value of the Company’s recorded derivative liability is determined based on unobservable inputs that are not corroborated by market data, which require a Level 3 classification. A Black-Sholes option valuation model was used to determine the fair value. The Company records derivative liability on the consolidated balance sheets at fair value with changes in fair value recorded in the consolidated statements of operation. The following table presents balances of the liabilities with significant unobservable inputs (Level 3) as of March 31, 2024: SCHEDULE OF LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Fair Value Measurements at March 31, 2024 Using Quoted Prices Significant Significant (Level 1) (Level 2) (Level 3) Total Derivative liability $ - $ - $ 804,672 $ 804,672 Total $ - $ - $ 804,672 $ 804,672 The following table presents changes of the liabilities with significant unobservable inputs (Level 3) for the three months ended March 31, 2024: SCHEDULE OF CHANGES IN LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Derivative Liability Balance December 31, 2023 $ 781,924 Change in estimated fair value 22,748 Balance March 31, 2024 $ 804,672 Derivative Liability As of March 31, 2024, the Company has variable rate convertible promissory notes, which contained variable conversion rates based on unknown future prices of the Company’s common stock. This resulted in the recognition of a derivative liability as the conversion feature failed the scope exception for derivative accounting due to the variability of its conversion price. The Company measures the derivative liability using the Black-Scholes option valuation model using the following assumptions: SCHEDULE OF DERIVATIVE LIABILITY For the Three Months Ending March 31, 2024 2023 Expected term 1 1 1 1 Exercise price $ 0.03 0.13 $ 0.05 0.10 Expected volatility 176 232 139 163 Expected dividends None None Risk-free interest rate 5.03 5.55 4.74 5.09 Forfeitures None None The assumptions used in determining fair value represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management’s judgment. As a result, if factors change, including changes in the market value of the Company’s common stock, managements’ assessment, or significant fluctuations in the volatility of the trading market for the Company’s common stock, the Company’s fair value estimates could be materially different in the future. The Company computes the fair value of the derivative liability at each reporting period and the change in the fair value is recorded as non-cash expense or non-cash income. The key component in the value of the derivative liability is the Company’s stock price, which is subject to significant fluctuation and is not under its control, and the assessment of volatility. The resulting effect on net loss is therefore subject to significant fluctuation and will continue to be so until the Company’s variable convertible notes, which the convertible feature is associated with, are converted into common stock or paid in full with cash. Assuming all other fair value inputs remain constant, the Company will record non-cash expense when its stock price increases and non-cash income when its stock price decreases. Cost Capitalization The cost of buildings and improvements includes the purchase price of the property, legal fees, and other acquisition costs. Costs directly related to planning, developing, initial leasing and constructing a property are capitalized and classified as Buildings in the consolidated balance sheets. Capitalized development costs include interest, property taxes, insurance, and other direct project costs incurred during the period of development are also capitalized. A variety of costs are incurred in the acquisition, development, and leasing of properties. After determination is made to capitalize a cost, it is allocated to the specific component of a project that is benefited. Determination of when a development project is substantially complete, and capitalization must cease involves a degree of judgment. Our capitalization policy on development properties is guided by ASC 835-20 Interest – Capitalization of Interest Real Estate - General Land Held for Sale The Company considers properties to be assets held for sale when (1) management commits to a plan to sell the property; (2) the property is available for immediate sale in its present condition and (3) the property is actively being marketed for sale at a price that is reasonable given our estimate of current market value. Upon designation of a property as an asset held for sale, we record the property’s value at the lower of its’ carrying value or its estimated net realizable value. Land and Buildings Land and buildings are stated at cost. Depreciation is provided by the use of the straight-line and accelerated methods for financial and tax reporting purposes, respectively, over the estimated useful lives of the assets. Buildings will have an estimated useful life of 20 years. Land is an indefinite-lived asset that is stated at fair value at date of acquisition. Construction in progress (“CIP”) A CIP asset reflects the cost of construction work undertaken, but not yet completed on land not currently owned by the Company. For construction in progress assets, no depreciation is recorded until the asset is placed in service. When construction is completed, the assets should be reclassified as building, building improvement, infrastructure or land improvement and should be capitalized and depreciated. The land is currently owned by companies controlled by our Chief Executive Officer. The Company fully impaired the construction in progress on land currently owned by the Companies controlled by our Chief Executive Officer due to the uncertainty in title transfer as of March 31, 2024. Fixed Assets Fixed assets are stated at cost, less accumulated depreciation, and amortization. Depreciation is computed using the double declining balance method over the estimated useful lives of the respective assets: SCHEDULE OF DEPRECIATION ESTIMATED USEFUL LIVES Classification Life Buildings 20 Furniture and equipment 5 Revenue Recognition The Company determines revenue recognition pursuant to Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers, through the following steps: ■ Identification of the contract, or contracts, with a customer. ■ Identification of the performance obligations in the agreement(s) for the sale of plots or house construction. ■ Determination of the transaction price. ■ Allocation of the transaction price to the performance obligation(s) in the contract. ■ Recognition of revenue when, or as the Company satisfies a performance obligation. Revenue is measured based on considerations specified in the agreements with our customers. A contract exists when it becomes a legally enforceable agreement with a customer. The contract is based on either the acceptance of standard terms and conditions as stated in our agreement of plot sales or house construction with customers. These contracts define each party’s rights, payment terms and other contractual terms and conditions of the sale. The transaction price of a contract is allocated to each distinct performance obligation and recognized as revenue when or as the customer receives the benefit of the performance obligation. The transaction price is determined based on the consideration which we will expect to receive in exchange for execution of the performance obligation(s). The Company applies judgment in determining the customer’s ability and intention to pay the consideration to which the Company is entitled to. A performance obligation is a promise in a contract or agreement to transfer a distinct product or item to the customer. Performance obligations promised in a contract are identified based on the property that will be transferred to the customer that are both capable of being distinct and are distinct in the context of the contract, whereby the transfer of the property is separately identifiable from other promises in the contract. Management considers the retention of title as merely a protective right, which would not disallow revenue recognition for the full consideration to which the Company is entitled upon the execution of a contract for deed. Currently, upon execution of each contract for deed, the Company has not developed sufficient controls and procedures to provide reasonable assurance that collection of the consideration, which the Company is entitled to, is probable. In addition, the title of the land for the various projects (Bajamar and Divino) is held by an entity that is controlled by the Company’s Chief Executive Officer. The Company’s principal activities in the real estate development industry which it generates its revenues from are the sale of developed and undeveloped land and house construction. Rancho Costa Verde Development or RCVD generates revenue from the following sources: (1) lot sales, (2) home construction calculated as a set percentage of builders’ costs, (3) administrative income for loan servicing, (4) interest income resulting from monthly payments from financed loans made to customers on lot sales, (5) resale income as commission for selling homes for owners that have purchased lots at RCVD and (6) utilities revenue from waste water systems and solar systems. The Company identified the following performance obligations related to the operations of RCVD: (1) subdivision of the developer parcel, (ii) casita free week for each customer allowing them to enjoy a free week to a casita per year. The Company determined that there was a significant financing component in most arrangements with customers, which results in the recognition of interest income. The Company recognized $ 5,088,874 240,932 Advertising costs The Company expenses advertising costs when incurred. Advertising costs incurred amounted to $ 167,589 260,084 Debt issuance costs and debt discounts Debt issuance costs and debt discounts are being amortized over the term of the related financings on a straight-line approach, which approximates the effective interest method. Costs and discounts are presented as a reduction of the related debt in the accompanying consolidated balance sheets. Stock-Based Compensation The fair value of stock options is estimated on the grant date using the Black-Scholes option pricing model, based on weighted average assumptions. Expected volatility is based on historical volatility of our common stock. The Company has elected to use the simplified method described in the Securities and Exchange Commission Staff Accounting Bulletin Topic 14C to estimate the expected term of employee stock options. The risk-free rate is based on the U.S. Treasury yield curve in effect at the time of grant. The value of stock awards is determined using the fair value of the Company’s common stock on the date of grant. The Company accounts for forfeitures as they occur. Any compensation cost previously recognized for an unvested award that is forfeited because of a failure to satisfy a service condition is reversed in the period of the forfeiture. Compensation expense is recognized on a straight-line basis over the requisite service period of the award. Stock-based compensation includes the fair value of options, warrants and restricted stocks issued to employees, directors, and non-employees. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Income Taxes When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Management makes estimates and judgments about our future taxable income that are based on assumptions that are consistent with our plans and estimates. Should the actual amounts differ from our estimates, the amount of our valuation allowance could be materially impacted. Any adjustment to the deferred tax asset valuation allowance would be recorded in the income statement for the periods in which the adjustment is determined to be required. Management does not believe that it has taken any positions that would require the recording of any additional tax liability, nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next year. Net Earnings (Loss) Per Share The Company computes earnings (loss) per share in accordance with ASC 260 – Earnings per Share Securities that are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been antidilutive are: SCHEDULE OF POTENTIALLY DILUTIVE SHARES For the three months ended March 31, 2024 For the three months ended March 31, 2023 Options 6,000,000 6,000,000 Warrants 38,107,500 36,867,500 Total potentially dilutive shares 44,107,500 42,867,500 Concentration of Credit Risk The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through March 31, 2024. Impairment of Long-lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate. If impairment is indicated, the asset is written down to its estimated fair value. The Company fully impaired its long-lived assets due to the uncertainty in title transfer of the land not currently owned by the Company and the estimated fair value of its construction in progress during the three months ended March 31, 2024. Accounts Receivable The Company uses the specific identification method for recording the provision for doubtful accounts, which was $ 0 Convertible Promissory Note The Company accounts for convertible promissory notes in accordance with ASC 470-20, Debt with Conversion and Other Options. The Company evaluates embedded conversion features within convertible debt to determine whether the embedded conversion feature should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in the Income Statement. If the conversion feature does not require recognition of a bifurcated derivative, the convertible debt instrument is evaluated for consideration of any beneficial conversion feature (“BCF”) requiring separate recognition. When the Company records a BCF, the intrinsic value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument with an offset to additional paid-in capital and amortized to interest expense over the life of the debt using the effective interest method. Recent Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06 (“ASU 2020-06”) “Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity.” ASU 2020-06 simplifies the accounting for convertible instruments by reducing the number of accounting models for convertible debt instruments and convertible preferred stock. Limiting the accounting models results in fewer embedded conversion features being separately recognized from the host contract as compared with current GAAP. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. In addition, ASU 2020-06 amends the guidance for the derivatives scope exception for contracts in an entity’s own equity to reduce form-over-substance-based accounting conclusions. The Amendments also affects the diluted EPS calculation for instruments that may be settled in cash or shares and for convertible instruments. The amendments are effective for public entities excluding smaller reporting companies for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods. Management has evaluated this update and has concluded it will not have a material impact on its financial statements. The Company has evaluated all the recent accounting pronouncements and determined that there are no other accounting pronouncements that will have a material effect on the Company’s consolidated financial statements.

ASSET PURCHASE AND TITLE TRANSF

ASSET PURCHASE AND TITLE TRANSFER	3 Months Ended
ASSET PURCHASE AND TITLE TRANSFER	Mar. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
ASSET PURCHASE AND TITLE TRANSFER	NOTE 3 – ASSET PURCHASE AND TITLE TRANSFER Emerald Grove Asset Purchase On July 30, 2018, Jason Sunstein, the Chief Financial Officer, entered into a Residential Purchase Agreement) to acquire real property located in Hemet, California, which included approximately 80 1.1 1,122,050 271,225 850,825 The land is an indefinite long-lived asset that was assessed for impairment as a grouped asset with the building on a periodic basis. The Company completed the refinancing of its existing first and second mortgage loans on the 80 1,787,000 387,000 Oasis Park Title Transfer On June 18, 2019, Baja Residents Club SA de CV (“BRC”), a related party with common ownership and control by our CEO, Robert Valdes, transferred title to the Company for the Oasis Park property which was part of a previously held land project consisting of 497 670,000 647,399 The Company transferred title to individual plots of land to the investors since the Company received this approval of change in transfer of title to ILA. During the three months ended March 31, 2024, the Company did not enter into any new contract to sell plots of land. On September 29, 2021, the Company entered into a house construction contract for total consideration of $ 99,000 43,967 During the year ended December 31, 2021, the Company sold three (3) lots to an affiliate of a related party of the Company for a total purchase price of $ 120,000 61,440 The remaining unpaid amount owed to the Company was $ 58,560

LAND, BUILDING, NET AND CONSTRU

LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS	3 Months Ended
LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS	NOTE 4 – LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS Land, buildings, net and construction in process as of March 31, 2024, and December 31, 2023: SCHEDULE OF LAND AND BUILDING Useful life March 31, 2024 December 31, 2023 Land – Emerald Grove $ 203,419 $ 203,419 Land – Rancho Costa Verde Development $ 15,573,107 $ 15,348,107 Furniture & equipment, net 5 $ 2,677 $ 2,677 Building 20 2,626,288 2,591,421 Less: Accumulated depreciation (824,127 ) (772,596 ) Building, net $ 1,802,161 $ 1,818,825 Depreciation expense was approximately $ 51,531 29,748 Valle Divino The Valle Divino is the Company’s premier wine country development project in Ensenada, Baja California. This land project consists of 20 There was no activity during the three months ended March 31, 2024. The construction contractor is also an entity controlled by our Chief Executive Officer. Construction began during the year ended December 31, 2020. The balance of construction in process for Valle Divino was $ 0 457,275 Plaza Bajamar The Plaza Bajamar community is an 80-unit development located within the internationally renowned Bajamar Ocean Front Hotel and Golf Resort. The Bajamar Ocean Front Golf Resort is an expertly planned, well-guarded, and gated wine and golf community located 45 minutes South of the San Diego-Tijuana Border along the scenic toll road to Ensenada on the Pacific Ocean. Phase I will include 22 “Merlot” 1,150 The Company has not yet taken title to this property, which is currently owned by Valdeland, S.A. de C.V. (“Valdeland”), an entity controlled and 100 1,000,000 In November and December 2019, $ 250,000 150,000 100,000 250,000 150,000 Valdeland has completed a two-bedroom model home, an enhanced entrance, and interior roads as well as site preparation for four (4) new homes adjacent to the model home. It has commenced construction on four residential lots following the payment of the required minimum deposits from buyers. The Company funded the construction by an additional $ 179,700 The balance of construction in process for Plaza Bajamar totaled $ 0 179,700 Within the “restricted zone,” a foreigner can purchase the beneficial interest in real property through a bank trust or “fideicomiso.” Indeed, a bank trust must be used when acquiring property within the restricted zone. In this bank trust, the buyer of the property is designated as the “fideicomisario” or the beneficiary of the trust. While legal title is held by the bank, (specifically the trustee of the trust or the “fiduciario,”) the trustee must administer the property in accordance with the instructions of the buyer (the beneficiary of the trust). The property is not an asset of the bank, and the trustee is obligated to follow every lawful instruction given by the beneficiary to perform legal action. The Company has not yet established the bank trust, which is anticipated to occur before the end of the fiscal year 2024. As of March 31, 2024, Valdeland sold six (6) house constructions on residential lots for estimated price of $ 1.5 0.5 Rancho Costa Verde Development (“RCVD”) RCVD is a 1,000

RELATED PARTY TRANSACTIONS

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

PROMISSORY NOTES

PROMISSORY NOTES	3 Months Ended
PROMISSORY NOTES	Mar. 31, 2024
Debt Disclosure [Abstract]
PROMISSORY NOTES	NOTE 6 – PROMISSORY NOTES Promissory notes consisted of the following at March 31 2024 and December 31, 2023: SCHEDULE OF PROMISSORY NOTES March 31, 2024 December 31, 2023 Cash Call note payable, due August 2020 – past maturity $ 24,785 $ 24,785 Cash Call note payable, due August 2020 $ 24,785 $ 24,785 Elder note payable, 10 March 2020 1,500 1,500 Elder note payable, 15 March 2021 76,477 76,477 Griffith note payable, 15 May 2024 250,000 250,000 Banker note payable, 15 October 2023 92,500 97,500 Robles note payable, 10 November 2023 37,500 37,500 Kitchner note payable, 10 July 2024 75,000 - Victrix note payable, 20 March 2024 400,000 400,000 Redwood Trust note payable, 12 January 2024 – past maturity 1,787,000 1,787,000 Total Notes payable $ 2,744,762 $ 2,674,762 Less discounts - - Total Promissory notes, net of discount 2,744,762 2,674,762 Less current portion (2,744,762) (2,674,762 ) Total Promissory notes, net of discount - long term $ - $ - Redwood Trust On January 21, 2021, the Company refinanced its existing first and second mortgage loans on the 80 1,787,000 12 17,870 February 1st, 2023 387,000 January 1, 2024 254,648 263,377 649 649 Victrix LLC On December 6, 2023, the Company took out a second financing on its 80 400,000 20 2,000,000 Cash Call, Inc. – In default On March 19, 2018, the Company issued a promissory note to CashCall, Inc. for $ 75,000 94 August 1, 2020 7,500 On August 2, 2022, the Company and Cash Call settled for an aggregate principal of $ 23,641 3,152 As of March 31, 2024 and December 31, 2023, the remaining principal balance was $ 24,785 Christopher Elder – In default On December 15, 2020, the Company entered into a promissory note pursuant to which the Company borrowed $ 126,477 18 There was no activity during the three months ended March 31, 2024. As of March 31, 2024 and December 31, 2023, the remaining principal balance was $ 76,477 The Company incurred approximately $ 2,868 37,839 34,971 Bobbie Allen Griffith On September 5, 2023, the Company entered into a promissory note pursuant to which the Company borrowed $ 215,000 15 The Company repaid the note in full during the year ended December 31, 2023. During the year ended December 31, 2023, the Company was advanced an additional $ 250,000 250,000 The Company incurred approximately $ 3,875 19,375 15,500 The Company initially recognized a debt discount and stock payable on this note of $ 20,777 George Banker – In Default On August 11, 2023, the Company entered into a promissory note pursuant to which the Company borrowed $ 150,000 15 Accrued interest was $ 22,500 92,500 The Company initially recognized a debt discount and stock payable on this note of $ 5,769 George Robles – In Default On September 1, 2023, the Company entered into a promissory note pursuant to which the Company borrowed $ 100,000 5 10 Accrued interest was $ 7,500 37,500 The Company initially recognized a debt discount and stock payable on this note of $ 5,393 Kitchner During the three months ended March 31, 2024, the Company entered into a promissory note pursuant to which the Company borrowed $ 75,000 10 Accrued interest was $ 7,500 75,000

CONVERTIBLE NOTES

CONVERTIBLE NOTES	3 Months Ended
CONVERTIBLE NOTES	Mar. 31, 2024
Debt Disclosure [Abstract]
CONVERTIBLE NOTES	NOTE 7 – CONVERTIBLE NOTES Convertible notes consisted of the following at March 31, 2024 and December 31, 2023: SCHEDULE OF CONVERTIBLE NOTES March 31, 2024 December 31, 2023 1800 Diagonal convertible note #5, 9 June 2024 55,000 55,000 1800 Diagonal convertible note #6, 10 September 2024 35,211 68,511 1800 Diagonal convertible note #7, 10 September 2024 61,600 61,600 Mast Hill convertible note, 16 March 2023 250,000 250,000 Blue Lake convertible note, 16 March 2023 250,000 250,000 International Real Estate Development, 5 March 2024 - 8,900,000 Total convertible notes $ 651,811 $ 9,585,111 Less discounts (31,737 ) (33,034 ) Total convertible notes, net of discount 620,074 9,552,077 Less current portion (620,074 ) (9,552,077 ) Total convertible notes, net of discount - long term $ - $ - Mast Hill Fund, L.P (“Mast note”) - In default On March 23, 2022, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 250,000 211,250 13,750 25,000 16 35,000 Additionally, as an incentive to the note holder, the securities purchase agreement also provided for the issuance of 225,000 101,000 343,750 0.80 five years 0.35 During the year ended December 31, 2023, the Company converted approximately $ 133,096 1,664,857 The principal balance owed to Mast Hill Fund was $ 250,000 9,221 18,442 9,221 The Company is in default as the Company (i) consummated a variable rate transaction with another lender and (ii) failed to make the required installment payment as required under the terms of the agreement. Upon event of default, the Company is required to pay the outstanding principal plus accrued interest and a default penalty which is equal to 25 As of March 31, 2024 and December 31, 2023, the default penalty was $ 13,808 6,904 6,904 The Company initially recognized $ 219,832 0 Blue Lake Partners LLC (“Blue Lake note”) – In default On March 28, 2022, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 250,000 211,250 13,750 25,000 16 35,000 225,000 101,000 343,750 0.80 five years The note is convertible upon an event of default at the noteholder’s option into shares of our common stock at a fixed conversion price of $ 0.35 The principal balance owed to Blue Lake was $ 250,000 4,467 45,674 41,207 The Company is in default of the note as the Company (i) consummated a variable rate transaction with another lender and (ii) failed to make the required installment payment as required under the terms of the agreement. The Company has not yet received any default notice from the investor. Upon event of default, the Company is required to pay the outstanding principal plus accrued interest and a default penalty which is equal to 25 As of March 31, 2024 and December 31, 2023, the Company accrued $ 101,662 97,195 The Company initially recognized $ 219,607 0 1800 Diagonal Lending Inc. (“Diagonal note”) Diagonal note #5 On September 13, 2023, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 55,000 50,000 5,000 9 default coupon of 22% The maturity date of the note is June 15, 2024 The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days 50 The Company incurred approximately $ 1,652 3,304 1,652 The Company initially recognized $ 5,000 1,527 1,946 3,473 The balance of the Diagonal note #5 was $ 55,000 Diagonal note #6 On September 6, 2023, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 92,000 75,000 17,000 10 default coupon of 22% The maturity date of the note is September 6, 2024 The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days 50 Accrued interest was $ 9,200 17,000 5,668 5,664 11,332 The balance of the Diagonal note #6 was $ 35,211 68,511 Diagonal note #7 On December 5, 2023, the Company issued a convertible promissory note pursuant to which it borrowed gross proceeds of $ 61,600 55,000 6,600 10 default coupon of 22% The maturity date of the note is September 15, 2024 The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days 50 Accrued interest was $ 6,160 6,600 789 3,444 5,811 The balance of the Diagonal note #7 was $ 61,600 International Real Estate Development, LLC. - In default On January 1, 2023, the Company issued a convertible promissory note pursuant to the acquisition of RCVD for a total principal of $ 8,900,000 5 March 31, 2024 2,225,000 12 The convertible note is convertible commencing on April 1, 2023 at the option of the holder into shares of common stock at a 10% discount to market price. The Company can prepay the convertible note at any time. The Company incurred $ 111,250 8,900,000 556,250 89,000

PROMISSORY NOTES _ RELATED PART

PROMISSORY NOTES – RELATED PARTY	3 Months Ended
PROMISSORY NOTES – RELATED PARTY	Mar. 31, 2024
Promissory Notes Related Party
PROMISSORY NOTES – RELATED PARTY	NOTE 8 – PROMISSORY NOTES – RELATED PARTY Related party promissory notes consisted of the following at March 31, 2024, and December 31, 2023: SCHEDULE OF RELATED PARTY PROMISSORY NOTES March 31, 2024 December 31, 2023 Frank Ingrande – On demand $ - $ 10,394 Lisa Landau – On demand 53,232 94,104 Total promissory notes, net of discount current $ 53,232 $ 104,498 Lisa Landau Lisa Landau is a relative of the Company’s Chief Financial Officer. During the year ended December 31, 2023, Lisa Landau advanced $ 71,000 71,000 152,065 The principal balance was $ 53,232 94,104

BUSINESS ACQUISITION IN STAGES

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

EQUITY METHOD INVESTMENT

EQUITY METHOD INVESTMENT	3 Months Ended
EQUITY METHOD INVESTMENT	Mar. 31, 2024
Equity Method Investments and Joint Ventures [Abstract]
EQUITY METHOD INVESTMENT	NOTE 10 – EQUITY METHOD INVESTMENT In May 2021, the Company acquired a 25 3,000,000 0.86 100,000 2,680,000 The investment has been accounted for under the equity method. It was determined that the Company does not have the power to direct the activities that most significantly impact RCVD’s economic performance, and therefore, the Company is not the primary beneficiary of RCVD and RCVD has not been consolidated under the variable interest model. The investment was initially recorded at cost, which was determined to be $ 2,680,000 2,089,337 On January 3, 2023, the Company executed a securities purchase agreement with International Real Estate Development, LLC, for the purchase of the remaining seventy five percent ( 75 13,500,000 The Company acquired a controlling financial interest and accounted for this transaction as a business combination in stages under ASC 805 (refer to note 9). Upon the acquisition of such controlling interest, the Company re-measured the previously held equity method interest to fair value as part of the accounting for the business combination, see Note 9.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
COMMITMENTS AND CONTINGENCIES	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 11 – COMMITMENTS AND CONTINGENCIES Commitment to Purchase Land (Valle Divino) The land project consisting of 20 acres to be acquired from Baja Residents Club (a Company controlled by our CEO Roberto Valdes) and developed into Valle Divino resort in Ensenada, Baja California, the acquisition of title to the land for this project is subject to approval from the Mexican government in Baja, California. Although management believes that the transfer of title to the land will be approved before the end of the Company fiscal year end 2023, there is no assurance that such transfer of title will be approved in that time frame or at all. The Company has promised to transfer title to the plots of land to the investors who have invested in the Company once the Company receives an approval of change in transfer of title to the Company through a Fideicomiso. As of March 31, 2024 and December 31 2023, Valdetierra S.A de C.V., a company controlled and 100 Land purchase- Plaza Bajamar. On September 25, 2019, the Company, entered into a definitive Land Purchase Agreement with Valdeland, S.A. de C.V., a Company controlled by our CEO Roberto Valdes, to acquire approximately one acre of land with plans and permits to build 34 units at the Bajamar Ocean Front Golf Resort located in Ensenada, Baja California. Pursuant to the terms of the Agreement, the total purchase price is $ 1,000,000 600,000 250,000 150,000 150,000 The total budget was established at approximately $ 1,556,000 995,747 560,250 Commitment to Sell Land (IntegraGreen) On September 30, 2019, the Company entered into a contract for deed agreement “Agreement” with IntegraGreen whose principal, Christopher Elder, is also a creditor. Under the agreement the Company agreed to the sale of 20 630,000 63,000 403,020 The Company fully impaired the carrying balance of its account receivable owed by IntegraGreen as of December 31, 2023 Oasis Park Resort construction budget During the year ended December 31, 2021, the Company engaged a general contractor to complete phase I of the project including the two-mile access road and the community entrance structure. Contractor also commenced phase II construction including the waterfront clubhouse, casitas, and model homes. The total budget was established at approximately $ 512,000 118,600 393,400 March 31, 2024 and December 31 2023 . Litigation Costs and Contingencies From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm business. Management is currently not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on our business, financial condition, or operating results.

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT)	3 Months Ended
STOCKHOLDERS’ EQUITY (DEFICIT)	Mar. 31, 2024
Equity [Abstract]
STOCKHOLDERS’ EQUITY (DEFICIT)	NOTE 12 – STOCKHOLDERS’ EQUITY (DEFICIT) The Company’s equity at March 31, 2024 consisted of 150,000,000 2,010,000 0.001 , there were 85,064,195 82,064,195 79,658,165 76,658,165 As of March 31, 2024, there were 117,000 1,000 3,100 17,000 As of December 31, 2023, there were 28,000 1,000 3,100 17,000 Equity Incentive Plans 2022 Equity Incentive Plan On December 1, 2022, the Company’s Board of Directors approved a 2022 Equity Incentive Plan (the “2022 Plan”). Pursuant to the 2022 Plan, the Company has reserved a total of 5,000,000 2,150,000 2,150,000 2020 Equity Incentive Plan On August 26, 2020, the Company’s Board of Directors approved the 2020 Equity Incentive Plan (the “2020 Plan”). The Company has reserved a total of 3,000,000 1,700,000 2019 Equity Incentive Plan On February 11, 2019, the Company’s Board of Directors approved a 2019 Equity Incentive Plan (the “2019 Plan”). In order for the 2019 Plan to grant “qualified stock options” to employees, it required approval by the Corporation’s shareholders within 12 months from the date of the 2019 Plan. The 2019 Plan was never approved by the shareholders. Therefore, any options granted under the 2019 Plan prior to shareholder approval will be “non-qualified”. Pursuant to the 2019 Plan, the Company has reserved a total of 3,000,000 2,150,000 Activity during the three months ended March 31, 2024 During the three months ended March 31, 2024, the Company issued 1,552,595 100,919 During the three months ended March 31, 2024, the Company issued 1,223,776 During the three months ended March 31, 2024, the Company issued 2,484,832 During the three months ended March 31, 2024, the Company issued 50,000 34,915 During the three months ended March 31, 2024, the Company issued 94,824 Activity during the three months ended March 31, 2023 During the three months ended March 31, 2023, the Company issued 100,000 15,000 During the three months ended March 31, 2023, the Company issued 20,000,000 1,800,000 During the three months ended March 31, 2023, the Company issued 1,077,164 Preferred Stock On November 6, 2019, the Company authorized and issued 1,000 350,000 500,000 293,500 The holder can convert the Series B into shares of common stock at a discount of 35% to the market price. The terms and conditions of the Series B include an in-kind accrual feature, which provides for a cumulative accrual at a rate of 12 1,212,822 The Securities Purchase Agreement (“SPA”) states that the in-kind accrual rate should be increased by10% per annum upon each occurrence of an event of default. In addition, the SPA further states that the conversion price initially set at a discount of 35% to the market price should be further increased by an additional 10% upon each occurrence of an event of default. At the date of their Annual Report, CleanSpark claims that the Company was in default in three instances triggering further discount to the market price for the conversion feature and additional accrual rate. Management has recorded for this additional default and interest expense as noted in the previous paragraph. The Company has not been served with any notice of default stating the specific default events but will continue to accrue the additional default interest until the matter is resolved. As of the date of the filing of this Annual Report, the parties are cooperating to resolve this matter. During the three months ended March 31, 2024, the Company issued 89,000 8,900,000 556,250 On June 2, 2023, the Company authorized and issued 10,000 3,100 310,000 310,000 The terms and conditions of the Series C include an in-kind accrual feature, which provides for a cumulative accrual at a rate of 12 60,003 94,827 The Securities Purchase Agreement (“SPA”) states that the in-kind accrual rate should be increased by 8% per annum upon each occurrence of an event of default. Concurrently with this SPA, the Company entered into a Warrant Inducement Agreement (“Inducement”). Previously, on July 26, 2021, the Company entered into a Warrant Purchase Agreement with Bigger Capital Fund, LP where the Company issued common stock purchase warrants at an exercise price of $ 0.68 1,240,000 0.07 2,740,000 0.07 123,896 In October 2023, the Company filed and adopted a Certificate of Designations, Preferences and Rights of the Series D Convertible Preferred Stock (the “Certificate of Designations”) with the Wyoming Secretary of State, authorizing the issuance of up to 20,000 0.001 100.00 The Series D Preferred Stock has no stated maturity and is subject to a mandatory redemption at 110% of the Stated Value, plus all unpaid dividends in respect of such share (the “Additional Amount”) thereon The Series D Preferred Stock ranks senior with respect to the preferences as to dividends, distributions and payments upon the liquidation, dissolution and winding up of the Company to all other shares of capital stock of the Company, including all other outstanding shares of preferred stock as of the filing date of the Certificate of Designations, except, however, the Series D Preferred Stock is subordinate to the series of preferred stock of the Company designated as “Series C Convertible Preferred Stock.” The Company shall be permitted to issue capital stock, including preferred stock, that is junior in rank to the Series D Preferred Stock with respect to the preferences as to dividends, distributions and payments upon the liquidation, dissolution and winding up of the Company. Holders of shares of Series D Preferred Stock are entitled to receive, on each dividend payment date, (i) cumulative cash dividends on each share of Series D Preferred Stock, on a quarterly basis, at a rate of 12% per annum of the Stated Value, plus the Additional Amount thereon, and (ii) dividends in the form of shares of common stock on each share of Series D Preferred Stock, on a quarterly basis, at a rate of 8% per annum on the Stated Value At any time after the earlier of (i) a Qualified Offering (as defined below) or (ii) the date that is 18 months from the date the first share of Series D Preferred Stock is issued to any holder thereof, each holder of Series D Preferred Stock shall be entitled to convert any portion of the outstanding Series D Preferred Stock, including any Additional Amount, held by such holder into shares of common stock at the Conversion Price (as defined below) by following the mechanics of conversion set forth in the Certificate of Designations. The amount of shares of common stock issuable upon a conversion for each Series D Preferred Stock shall be the Stated Value of such share plus the Additional Amount divided by the Conversion Price (as defined below). The “Conversion Price” for each Series D Preferred Stock is, the lower of the price per share at which a Qualified Offering (as defined below) is made (the “Qualified Offering Price”) or 80% of the average of the closing sale price for the 10 consecutive trading days immediately preceding, but not including, the effective date of the applicable conversion notice During the year ended December 31, 2023, the Company converted $ 1,414,338 171,825 17,000 Warrants A summary of the Company’s warrant activity during the three months ended March 31, 2024, is presented below: SCHEDULE OF WARRANTS ACTIVITY Number of Warrants Weighted Weighted Contract Outstanding at December 31, 2023 38,107,500 $ 0.16 4.17 Granted - - - Exercised - - - Forfeited-Canceled - - - Outstanding at March 31, 2024 38,107,500 $ 0.16 3.67 Exercisable at March 31, 2024 38,107,500 The aggregate intrinsic value as of March 31, 2024 and December 31, 2023, was $ 0 Options A summary of the Company’s option activity during the three months ended March 31, 2024, is presented below: SCHEDULE OF OPTION ACTIVITY Number of Options Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2023 6,000,000 $ 0.34 3.14 Granted - - - Exercised - - - Forfeited-Canceled - - - Outstanding at March 31, 2024 6,000,000 $ 0.34 2.64 Exercisable at March 31, 2024 6,000,000 Options outstanding as of March 31, 2024, and December 31, 2023, had aggregate intrinsic value of $ 0

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
SUBSEQUENT EVENTS	Mar. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS The Company has evaluated subsequent events for adjustment to or disclosure in its consolidated financial statements through the date of this report, and has not identified any recordable or disclosable events, not otherwise reported in these consolidated financial statements or the notes thereto, except those noted below. From April 1, 2024 through the date these financial statements were issued, the Company issued 1,000,000 66,000 From April 1, 2024 through the date these financial statements were issued, the Company issued 500,000 33,000 From April 1, 2024 through the date these financial statements were issued, the Company issued 195,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Mar. 31, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company maintains its accounting records on an accrual basis in accordance with GAAP. These consolidated financial statements are presented in United States dollars. The accompanying unaudited consolidated financial statements have been prepared in accordance with the instructions to Form 10-Q. All adjustments which are, in the opinion of management, necessary for a fair presentation of the results of operations for the interim periods have been made and are of a recurring nature unless otherwise disclosed herein.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries, ILA Fund I, LLC (the “ILA Fund”), a company incorporated in the State of Wyoming, International Land Alliance, S.A. de C.V., a company incorporated in Mexico (“ILA Mexico”), and Emerald Grove Estates LLC, incorporated in the State of California, Plaza Bajamar, LLC, incorporated in State of Wyoming, Plaza Valle Divino, LLC, incorporated in the State of Wyoming and Rancho Costa Verde Development, LLC incorporated in State of Nevada. ILA Fund includes cash as its only assets with minimal expenses as of March 31, 2024. The sole purpose of this entity is strategic funding for the operations of the Company. ILA Mexico has plots held for sale for the Oasis Park Resort, no liabilities, and minimal expenses as of March 31, 2024. As of , Emerald Grove Estates LLC, Plaza Bajamar LLC, and Plaza Valle Divino LLC have no operations. The Company’s consolidated subsidiaries and/or entities were as follows: SCHEDULE OF CONSOLIDATED SUBSIDIARIES AND 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 % Oasis Park Resort LLC Wyoming 100 % Plaza Bajamar LLC Wyoming 100 % Plaza Valle Divino, LLC Wyoming 100 % Rancho Costa Verde Development, LLC Nevada 100 % On January 1, 2023, the Company executed a securities purchase agreement pursuant to which the Company acquired all of the issued and outstanding units of Rancho Costa Verde Development, LLC. for a total contractual consideration of $ 13,500,000
Reclassification	Reclassification Certain numbers from 2023 have been reclassified to conform with the current year presentation.
Investments - Equity Method	Investments - Equity Method The Company accounts for equity method investments at cost, adjusted for the Company’s share of the investee’s earnings or losses, which are reflected in the consolidated statements of operations. The Company periodically reviews the investments for other than temporary declines in fair value below cost and more frequently when events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. On January 3, 2023, the Company acquired a controlling financial interest in its previous equity method investment, which resulted in the consolidation pursuant to ASC 805 Business Combinations
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management regularly evaluates estimates and assumptions related to the valuation of assets and liabilities. Management bases its estimates and assumptions on current facts, historical experience, and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from management’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Significant estimates include: ■ Liability for legal contingencies. ■ Useful life of buildings. ■ Assumptions used in valuing equity instruments. ■ Deferred income taxes and related valuation allowances. ■ Going concern. ■ Assessment of long-lived assets for impairment. ■ Significant influence or control over the Company’s investee. ■ Revenue recognition.
Segment Reporting	Segment Reporting The Company operates as one reportable segment under ASC 280, Segment Reporting. The Chief Operating Decision Maker (“CODM”) regularly reviews the financial information of the Company at a consolidated level in deciding how to allocate resources and in assessing performances.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents as of March 31, 2024, and December 31, 2023, 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: uses quoted market prices in active markets for identical assets or liabilities. Level 2: uses observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: uses unobservable inputs that are not corroborated by market data. As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date. The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of any balance sheet dates presented or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, prepaid, and other current assets, accounts payable and accrued liabilities, contracts liability, deposits, promissory notes, net of debt discounts and promissory notes related party, deferred revenue, other notes approximate fair value due to their relatively short maturities. Equity-method investment is recorded at cost, which approximates its fair value since the consideration transferred includes cash and a non-monetary transaction, in the form of the Company’s common stock, which was valued based on a combination of a market and asset approach. The fair value of the Company’s recorded derivative liability is determined based on unobservable inputs that are not corroborated by market data, which require a Level 3 classification. A Black-Sholes option valuation model was used to determine the fair value. The Company records derivative liability on the consolidated balance sheets at fair value with changes in fair value recorded in the consolidated statements of operation. The following table presents balances of the liabilities with significant unobservable inputs (Level 3) as of March 31, 2024: SCHEDULE OF LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Fair Value Measurements at March 31, 2024 Using Quoted Prices Significant Significant (Level 1) (Level 2) (Level 3) Total Derivative liability $ - $ - $ 804,672 $ 804,672 Total $ - $ - $ 804,672 $ 804,672 The following table presents changes of the liabilities with significant unobservable inputs (Level 3) for the three months ended March 31, 2024: SCHEDULE OF CHANGES IN LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Derivative Liability Balance December 31, 2023 $ 781,924 Change in estimated fair value 22,748 Balance March 31, 2024 $ 804,672
Derivative Liability	Derivative Liability As of March 31, 2024, the Company has variable rate convertible promissory notes, which contained variable conversion rates based on unknown future prices of the Company’s common stock. This resulted in the recognition of a derivative liability as the conversion feature failed the scope exception for derivative accounting due to the variability of its conversion price. The Company measures the derivative liability using the Black-Scholes option valuation model using the following assumptions: SCHEDULE OF DERIVATIVE LIABILITY For the Three Months Ending March 31, 2024 2023 Expected term 1 1 1 1 Exercise price $ 0.03 0.13 $ 0.05 0.10 Expected volatility 176 232 139 163 Expected dividends None None Risk-free interest rate 5.03 5.55 4.74 5.09 Forfeitures None None The assumptions used in determining fair value represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management’s judgment. As a result, if factors change, including changes in the market value of the Company’s common stock, managements’ assessment, or significant fluctuations in the volatility of the trading market for the Company’s common stock, the Company’s fair value estimates could be materially different in the future. The Company computes the fair value of the derivative liability at each reporting period and the change in the fair value is recorded as non-cash expense or non-cash income. The key component in the value of the derivative liability is the Company’s stock price, which is subject to significant fluctuation and is not under its control, and the assessment of volatility. The resulting effect on net loss is therefore subject to significant fluctuation and will continue to be so until the Company’s variable convertible notes, which the convertible feature is associated with, are converted into common stock or paid in full with cash. Assuming all other fair value inputs remain constant, the Company will record non-cash expense when its stock price increases and non-cash income when its stock price decreases.
Cost Capitalization	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 will have an estimated useful life of 20 years. Land is an indefinite-lived asset that is stated at fair value at date of acquisition.
Construction in progress (“CIP”)	Construction in progress (“CIP”) A CIP asset reflects the cost of construction work undertaken, but not yet completed on land not currently owned by the Company. For construction in progress assets, no depreciation is recorded until the asset is placed in service. When construction is completed, the assets should be reclassified as building, building improvement, infrastructure or land improvement and should be capitalized and depreciated. The land is currently owned by companies controlled by our Chief Executive Officer. The Company fully impaired the construction in progress on land currently owned by the Companies controlled by our Chief Executive Officer due to the uncertainty in title transfer as of March 31, 2024.
Fixed Assets	Fixed Assets Fixed assets are stated at cost, less accumulated depreciation, and amortization. Depreciation is computed using the double declining balance method over the estimated useful lives of the respective assets: SCHEDULE OF DEPRECIATION ESTIMATED USEFUL LIVES Classification Life Buildings 20 Furniture and equipment 5
Revenue Recognition	Revenue Recognition The Company determines revenue recognition pursuant to Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers, through the following steps: ■ Identification of the contract, or contracts, with a customer. ■ Identification of the performance obligations in the agreement(s) for the sale of plots or house construction. ■ Determination of the transaction price. ■ Allocation of the transaction price to the performance obligation(s) in the contract. ■ Recognition of revenue when, or as the Company satisfies a performance obligation. Revenue is measured based on considerations specified in the agreements with our customers. A contract exists when it becomes a legally enforceable agreement with a customer. The contract is based on either the acceptance of standard terms and conditions as stated in our agreement of plot sales or house construction with customers. These contracts define each party’s rights, payment terms and other contractual terms and conditions of the sale. The transaction price of a contract is allocated to each distinct performance obligation and recognized as revenue when or as the customer receives the benefit of the performance obligation. The transaction price is determined based on the consideration which we will expect to receive in exchange for execution of the performance obligation(s). The Company applies judgment in determining the customer’s ability and intention to pay the consideration to which the Company is entitled to. A performance obligation is a promise in a contract or agreement to transfer a distinct product or item to the customer. Performance obligations promised in a contract are identified based on the property that will be transferred to the customer that are both capable of being distinct and are distinct in the context of the contract, whereby the transfer of the property is separately identifiable from other promises in the contract. Management considers the retention of title as merely a protective right, which would not disallow revenue recognition for the full consideration to which the Company is entitled upon the execution of a contract for deed. Currently, upon execution of each contract for deed, the Company has not developed sufficient controls and procedures to provide reasonable assurance that collection of the consideration, which the Company is entitled to, is probable. In addition, the title of the land for the various projects (Bajamar and Divino) is held by an entity that is controlled by the Company’s Chief Executive Officer. The Company’s principal activities in the real estate development industry which it generates its revenues from are the sale of developed and undeveloped land and house construction. Rancho Costa Verde Development or RCVD generates revenue from the following sources: (1) lot sales, (2) home construction calculated as a set percentage of builders’ costs, (3) administrative income for loan servicing, (4) interest income resulting from monthly payments from financed loans made to customers on lot sales, (5) resale income as commission for selling homes for owners that have purchased lots at RCVD and (6) utilities revenue from waste water systems and solar systems. The Company identified the following performance obligations related to the operations of RCVD: (1) subdivision of the developer parcel, (ii) casita free week for each customer allowing them to enjoy a free week to a casita per year. The Company determined that there was a significant financing component in most arrangements with customers, which results in the recognition of interest income. The Company recognized $ 5,088,874 240,932
Advertising costs	Advertising costs The Company expenses advertising costs when incurred. Advertising costs incurred amounted to $ 167,589 260,084
Debt issuance costs and debt discounts	Debt issuance costs and debt discounts Debt issuance costs and debt discounts are being amortized over the term of the related financings on a straight-line approach, which approximates the effective interest method. Costs and discounts are presented as a reduction of the related debt in the accompanying consolidated balance sheets.
Stock-Based Compensation	Stock-Based Compensation The fair value of stock options is estimated on the grant date using the Black-Scholes option pricing model, based on weighted average assumptions. Expected volatility is based on historical volatility of our common stock. The Company has elected to use the simplified method described in the Securities and Exchange Commission Staff Accounting Bulletin Topic 14C to estimate the expected term of employee stock options. The risk-free rate is based on the U.S. Treasury yield curve in effect at the time of grant. The value of stock awards is determined using the fair value of the Company’s common stock on the date of grant. The Company accounts for forfeitures as they occur. Any compensation cost previously recognized for an unvested award that is forfeited because of a failure to satisfy a service condition is reversed in the period of the forfeiture. Compensation expense is recognized on a straight-line basis over the requisite service period of the award. Stock-based compensation includes the fair value of options, warrants and restricted stocks issued to employees, directors, and non-employees.
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.
Net Earnings (Loss) Per Share	Net Earnings (Loss) Per Share The Company computes earnings (loss) per share in accordance with ASC 260 – Earnings per Share Securities that are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been antidilutive are: SCHEDULE OF POTENTIALLY DILUTIVE SHARES For the three months ended March 31, 2024 For the three months ended March 31, 2023 Options 6,000,000 6,000,000 Warrants 38,107,500 36,867,500 Total potentially dilutive shares 44,107,500 42,867,500
Concentration of Credit Risk	Concentration of Credit Risk The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through March 31, 2024.
Impairment of Long-lived Assets	Impairment of Long-lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate. If impairment is indicated, the asset is written down to its estimated fair value. The Company fully impaired its long-lived assets due to the uncertainty in title transfer of the land not currently owned by the Company and the estimated fair value of its construction in progress during the three months ended March 31, 2024.
Accounts Receivable	Accounts Receivable The Company uses the specific identification method for recording the provision for doubtful accounts, which was $ 0
Convertible Promissory Note	Convertible Promissory Note The Company accounts for convertible promissory notes in accordance with ASC 470-20, Debt with Conversion and Other Options. The Company evaluates embedded conversion features within convertible debt to determine whether the embedded conversion feature should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in the Income Statement. If the conversion feature does not require recognition of a bifurcated derivative, the convertible debt instrument is evaluated for consideration of any beneficial conversion feature (“BCF”) requiring separate recognition. When the Company records a BCF, the intrinsic value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument with an offset to additional paid-in capital and amortized to interest expense over the life of the debt using the effective interest method.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06 (“ASU 2020-06”) “Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity.” ASU 2020-06 simplifies the accounting for convertible instruments by reducing the number of accounting models for convertible debt instruments and convertible preferred stock. Limiting the accounting models results in fewer embedded conversion features being separately recognized from the host contract as compared with current GAAP. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. In addition, ASU 2020-06 amends the guidance for the derivatives scope exception for contracts in an entity’s own equity to reduce form-over-substance-based accounting conclusions. The Amendments also affects the diluted EPS calculation for instruments that may be settled in cash or shares and for convertible instruments. The amendments are effective for public entities excluding smaller reporting companies for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods. Management has evaluated this update and has concluded it will not have a material impact on its financial statements. The Company has evaluated all the recent accounting pronouncements and determined that there are no other accounting pronouncements that will have a material effect on the Company’s consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Mar. 31, 2024
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 % Oasis Park Resort LLC Wyoming 100 % Plaza Bajamar LLC Wyoming 100 % Plaza Valle Divino, LLC Wyoming 100 % Rancho Costa Verde Development, LLC Nevada 100 %
SCHEDULE OF LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS	The following table presents balances of the liabilities with significant unobservable inputs (Level 3) as of March 31, 2024: SCHEDULE OF LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Fair Value Measurements at March 31, 2024 Using Quoted Prices Significant Significant (Level 1) (Level 2) (Level 3) Total Derivative liability $ - $ - $ 804,672 $ 804,672 Total $ - $ - $ 804,672 $ 804,672
SCHEDULE OF CHANGES IN LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS	The following table presents changes of the liabilities with significant unobservable inputs (Level 3) for the three months ended March 31, 2024: SCHEDULE OF CHANGES IN LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS Derivative Liability Balance December 31, 2023 $ 781,924 Change in estimated fair value 22,748 Balance March 31, 2024 $ 804,672
SCHEDULE OF DERIVATIVE LIABILITY	SCHEDULE OF DERIVATIVE LIABILITY For the Three Months Ending March 31, 2024 2023 Expected term 1 1 1 1 Exercise price $ 0.03 0.13 $ 0.05 0.10 Expected volatility 176 232 139 163 Expected dividends None None Risk-free interest rate 5.03 5.55 4.74 5.09 Forfeitures None None
SCHEDULE OF DEPRECIATION ESTIMATED USEFUL LIVES	Fixed assets are stated at cost, less accumulated depreciation, and amortization. Depreciation is computed using the double declining balance method over the estimated useful lives of the respective assets: SCHEDULE OF DEPRECIATION ESTIMATED USEFUL LIVES Classification Life Buildings 20 Furniture and equipment 5
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 three months ended March 31, 2024 For the three months ended March 31, 2023 Options 6,000,000 6,000,000 Warrants 38,107,500 36,867,500 Total potentially dilutive shares 44,107,500 42,867,500

LAND, BUILDING, NET AND CONST_2

LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS (Tables)	3 Months Ended
LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS (Tables)	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
SCHEDULE OF LAND AND BUILDING	Land, buildings, net and construction in process as of March 31, 2024, and December 31, 2023: SCHEDULE OF LAND AND BUILDING Useful life March 31, 2024 December 31, 2023 Land – Emerald Grove $ 203,419 $ 203,419 Land – Rancho Costa Verde Development $ 15,573,107 $ 15,348,107 Furniture & equipment, net 5 $ 2,677 $ 2,677 Building 20 2,626,288 2,591,421 Less: Accumulated depreciation (824,127 ) (772,596 ) Building, net $ 1,802,161 $ 1,818,825

PROMISSORY NOTES (Tables)

PROMISSORY NOTES (Tables)	3 Months Ended
PROMISSORY NOTES (Tables)	Mar. 31, 2024
Debt Disclosure [Abstract]
SCHEDULE OF PROMISSORY NOTES	Promissory notes consisted of the following at March 31 2024 and December 31, 2023: SCHEDULE OF PROMISSORY NOTES March 31, 2024 December 31, 2023 Cash Call note payable, due August 2020 – past maturity $ 24,785 $ 24,785 Cash Call note payable, due August 2020 $ 24,785 $ 24,785 Elder note payable, 10 March 2020 1,500 1,500 Elder note payable, 15 March 2021 76,477 76,477 Griffith note payable, 15 May 2024 250,000 250,000 Banker note payable, 15 October 2023 92,500 97,500 Robles note payable, 10 November 2023 37,500 37,500 Kitchner note payable, 10 July 2024 75,000 - Victrix note payable, 20 March 2024 400,000 400,000 Redwood Trust note payable, 12 January 2024 – past maturity 1,787,000 1,787,000 Total Notes payable $ 2,744,762 $ 2,674,762 Less discounts - - Total Promissory notes, net of discount 2,744,762 2,674,762 Less current portion (2,744,762) (2,674,762 ) Total Promissory notes, net of discount - long term $ - $ -

CONVERTIBLE NOTES (Tables)

CONVERTIBLE NOTES (Tables)	3 Months Ended
CONVERTIBLE NOTES (Tables)	Mar. 31, 2024
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES	Convertible notes consisted of the following at March 31, 2024 and December 31, 2023: SCHEDULE OF CONVERTIBLE NOTES March 31, 2024 December 31, 2023 1800 Diagonal convertible note #5, 9 June 2024 55,000 55,000 1800 Diagonal convertible note #6, 10 September 2024 35,211 68,511 1800 Diagonal convertible note #7, 10 September 2024 61,600 61,600 Mast Hill convertible note, 16 March 2023 250,000 250,000 Blue Lake convertible note, 16 March 2023 250,000 250,000 International Real Estate Development, 5 March 2024 - 8,900,000 Total convertible notes $ 651,811 $ 9,585,111 Less discounts (31,737 ) (33,034 ) Total convertible notes, net of discount 620,074 9,552,077 Less current portion (620,074 ) (9,552,077 ) Total convertible notes, net of discount - long term $ - $ -

PROMISSORY NOTES _ RELATED PA_2

PROMISSORY NOTES – RELATED PARTY (Tables)	3 Months Ended
PROMISSORY NOTES – RELATED PARTY (Tables)	Mar. 31, 2024
Promissory Notes Related Party
SCHEDULE OF RELATED PARTY PROMISSORY NOTES	Related party promissory notes consisted of the following at March 31, 2024, and December 31, 2023: SCHEDULE OF RELATED PARTY PROMISSORY NOTES March 31, 2024 December 31, 2023 Frank Ingrande – On demand $ - $ 10,394 Lisa Landau – On demand 53,232 94,104 Total promissory notes, net of discount current $ 53,232 $ 104,498

BUSINESS ACQUISITION IN STAGES

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

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT) (Tables)	3 Months Ended
STOCKHOLDERS’ EQUITY (DEFICIT) (Tables)	Mar. 31, 2024
Equity [Abstract]
SCHEDULE OF WARRANTS ACTIVITY	A summary of the Company’s warrant activity during the three months ended March 31, 2024, is presented below: SCHEDULE OF WARRANTS ACTIVITY Number of Warrants Weighted Weighted Contract Outstanding at December 31, 2023 38,107,500 $ 0.16 4.17 Granted - - - Exercised - - - Forfeited-Canceled - - - Outstanding at March 31, 2024 38,107,500 $ 0.16 3.67 Exercisable at March 31, 2024 38,107,500
SCHEDULE OF OPTION ACTIVITY	A summary of the Company’s option activity during the three months ended March 31, 2024, is presented below: SCHEDULE OF OPTION ACTIVITY Number of Options Weighted Average Exercise Price Weighted Average Remaining Contract Term (Year) Outstanding at December 31, 2023 6,000,000 $ 0.34 3.14 Granted - - - Exercised - - - Forfeited-Canceled - - - Outstanding at March 31, 2024 6,000,000 $ 0.34 2.64 Exercisable at March 31, 2024 6,000,000

NATURE OF OPERATIONS AND GOIN_2

NATURE OF OPERATIONS AND GOING CONCERN (Details Narrative)		3 Months Ended
NATURE OF OPERATIONS AND GOING CONCERN (Details Narrative)	Jan. 03, 2023 USD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($)	May 31, 2021 a
Restructuring Cost and Reserve [Line Items]
Working capital		$ 13,700,000
Net loss		(3,650,150)	$ 1,908,561
Accumulated deficit		$ (23,544,588)		$ (27,194,738)
Rancho Costa Verde Development, LLC [Member]
Restructuring Cost and Reserve [Line Items]
Equity investement acquired percentage	75%				25%
Land in acres \| a					1,100
Consideration amount paid	$ 13,500,000

SCHEDULE OF CONSOLIDATED SUBSID

SCHEDULE OF CONSOLIDATED SUBSIDIARIES AND ENTITY (Details) - Equity Investees Interest [Member]	3 Months Ended
	Mar. 31, 2024
ILA Fund I, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	Wyoming
Attributable Interest	100%
International Land Alliance, S.A. de C.V. (ILA Mexico) [Member]
State or Other Jurisdiction of Incorporation or Organization	Mexico
Attributable Interest	100%
Emerald Grove Estates, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	California
Attributable Interest	100%
Oasis Park Resort L L C [Member]
State or Other Jurisdiction of Incorporation or Organization	Wyoming
Attributable Interest	100%
Plaza Bajamar, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	Wyoming
Attributable Interest	100%
Plaza Valle Divino, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	Wyoming
Attributable Interest	100%
Rancho Costa Verde Development, LLC [Member]
State or Other Jurisdiction of Incorporation or Organization	Nevada
Attributable Interest	100%

SCHEDULE OF LIABILITIES WITH SI

SCHEDULE OF LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Platform Operator, Crypto Asset [Line Items]
Derivative liability	$ 804,672	$ 781,924
Total liabilities	804,672
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto Asset [Line Items]
Derivative liability
Total liabilities
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto Asset [Line Items]
Derivative liability
Total liabilities
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto Asset [Line Items]
Derivative liability	804,672
Total liabilities	$ 804,672

SCHEDULE OF CHANGES IN LIABILIT

SCHEDULE OF CHANGES IN LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS (Details)	3 Months Ended
	Mar. 31, 2024 USD ($)
Accounting Policies [Abstract]
Balance of derivative liabilities	$ 781,924
Change in fair value of derivative liability	22,748
Balance of derivative liabilities	$ 804,672

SCHEDULE OF DERIVATIVE LIABILIT

SCHEDULE OF DERIVATIVE LIABILITY (Details)	3 Months Ended
SCHEDULE OF DERIVATIVE LIABILITY (Details)	Mar. 31, 2024 $ / shares	Mar. 31, 2023 $ / shares
Measurement Input, Expected Term [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Expected term	1 month	1 month
Measurement Input, Expected Term [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Expected term	1 year	1 year
Measurement Input, Exercise Price [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Forfeitures	0.03	0.05
Measurement Input, Exercise Price [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Forfeitures	0.13	0.10
Measurement Input, Price Volatility [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Forfeitures	176	139
Measurement Input, Price Volatility [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Forfeitures	232	163
Measurement Input, Expected Dividend Rate [Member]
Property, Plant and Equipment [Line Items]
Forfeitures	0	0
Measurement Input, Risk Free Interest Rate [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Forfeitures	5.03	4.74
Measurement Input, Risk Free Interest Rate [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Forfeitures	5.55	5.09
Measurement Input Forfeitures [Member]
Property, Plant and Equipment [Line Items]
Forfeitures	0	0

SCHEDULE OF DEPRECIATION ESTIMA

SCHEDULE OF DEPRECIATION ESTIMATED USEFUL LIVES (Details)	Mar. 31, 2024
Building [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	20 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE SHARES (Details) - shares	3 Months Ended
SCHEDULE OF POTENTIALLY DILUTIVE SHARES (Details) - shares	Mar. 31, 2024	Mar. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	44,107,500	42,867,500
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	6,000,000	6,000,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	38,107,500	36,867,500

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)			1 Months Ended	3 Months Ended
	Jan. 03, 2023	Jan. 01, 2023	May 31, 2021	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Revenue from contract with customer				$ 5,088,874	$ 240,932
Advertising costs				$ 167,589	$ 260,084
Allowance for doubtful accounts						$ 0	$ 0
Rancho Costa Verde Development, LLC [Member]
Restructuring Cost and Reserve [Line Items]
Consideration amount	$ 13,374,972	$ 13,500,000	$ 2,680,000

ASSET PURCHASE AND TITLE TRAN_2

ASSET PURCHASE AND TITLE TRANSFER (Details Narrative)			12 Months Ended
ASSET PURCHASE AND TITLE TRANSFER (Details Narrative)	Sep. 29, 2021 USD ($)	Jul. 30, 2018 USD ($) a	Dec. 31, 2021 USD ($)	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Sep. 30, 2022 USD ($)	Mar. 31, 2021 USD ($)	Jun. 18, 2019 USD ($) a	Mar. 18, 2019 USD ($)
Aggregate property principal amount				$ 1,802,161	$ 1,818,825
Unpaid amount owed				$ 58,560	58,560
Baja Residents Club (BRC) [Member] \| Robert Valdes [Member]
Area of land \| a								497
Assets held for sale						$ 647,399		$ 670,000
Construction contract for consideration	$ 99,000
Construction contract for consideration funded					43,967
Total purchase price			$ 120,000
Total purchase price funded amount					$ 61,440
Jason Sunstein [Member] \| Residential Purchase Agreement (RPA) [Member]
Area of land \| a		80
Acquire real property		$ 1,100,000
Acquisition costs assets									$ 1,122,050
Acquisition costs for land									271,225
Acquisition costs for building									$ 850,825
Aggregate property principal amount							$ 1,787,000
Property funding amount							$ 387,000
Jason Sunstein [Member] \| Residential Purchase Agreement (RPA) [Member] \| First and Second Mortgage Loans [Member]
Area of land \| a		80

SCHEDULE OF LAND AND BUILDING (

SCHEDULE OF LAND AND BUILDING (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Less: Accumulated depreciation	$ (824,127)	$ (772,596)
Buildings, net	1,802,161	1,818,825
Land - Emerald Grove [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	203,419	203,419
Land - Rancho Costa Verde Development [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	15,573,107	15,348,107
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	$ 2,677	2,677
Useful life of asset	5 years
Building - Emerald Grove & RCVD [Member]
Property, Plant and Equipment [Line Items]
Land and buildings, gross	$ 2,626,288	$ 2,591,421
Useful life of asset	20 years

LAND, BUILDING, NET AND CONST_3

LAND, BUILDING, NET AND CONSTRUCTION IN PROCESS (Details Narrative)	1 Months Ended			3 Months Ended		12 Months Ended
	Dec. 31, 2019 USD ($)	Nov. 30, 2019 USD ($)	Sep. 30, 2019 USD ($)	Mar. 31, 2024 USD ($) a shares	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($)
Depreciation expenses				$ 51,531	$ 29,748
Payments to acquire productive assets					$ 179,700
Land and buildings, net				1,802,161		$ 1,818,825
Proceeds from sale of construction				1,500,000
Funded amount				$ 500,000
Prepaid And Other Current Assets [Member]
Common stock issued with lot sale, shares \| shares				250,000
Common stock issued with lot sale						150,000
Plaza Bajamar [Member]
Payments to acquire productive assets						179,700
Payments for construction in process						179,700
Land and buildings, net				$ 0		0
Roberto Valdes [Member] \| Two Model Villas [Member]
Payments to acquire property, plant, and equipment	$ 250,000	$ 250,000
Payments for construction in process	150,000	150,000
Down payment for purchase of land	$ 100,000	$ 100,000
Roberto Valdes [Member]
Consideration amount			$ 1,000,000
Roberto Valdes [Member]
Asset acquisition consideration percentage			100%
Plaza Bajamar [Member]
Area of land acquired \| a				1,150
Valle Divino [Member]
Area of land acquired \| a				20
Construction in process, balance				$ 0		0
Payments to acquire productive assets						$ 457,275
Rancho Costa Verde Development [Member]
Area of land acquired \| a				1,000

RELATED PARTY TRANSACTIONS (Det

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

SCHEDULE OF PROMISSORY NOTES (D

SCHEDULE OF PROMISSORY NOTES (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	$ 2,744,762	$ 2,674,762
Less discounts
Total Promissory notes, net of discount	2,744,762	2,674,762
Less current portion	(2,744,762)	(2,674,762)
Total Promissory notes, net of discount - long term
Cash Call, Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	24,785	24,785
Christopher Elder Member Note One [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	1,500	1,500
Christopher Elder Member Note Two [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	76,477	76,477
Bobbie Allen Griffith [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	250,000	250,000
George Banker [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	92,500	97,500
George Robles [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	37,500	37,500
Kitchner [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	75,000
Victrix [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	400,000	400,000
Redwood Trust [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Notes Payable	$ 1,787,000	$ 1,787,000

SCHEDULE OF PROMISSORY NOTES _2

SCHEDULE OF PROMISSORY NOTES (Details) (Parenthetical)	3 Months Ended
SCHEDULE OF PROMISSORY NOTES (Details) (Parenthetical)	Mar. 31, 2024	Sep. 05, 2023	Aug. 11, 2023	Jan. 21, 2021	Mar. 19, 2018
Cash Call, Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	August 2020
Debt instrument, interest rate					94%
Christopher Elder Member Note One [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	March 2020
Debt instrument, interest rate	10%
Christopher Elder Member Note Two [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	March 2021
Debt instrument, interest rate	15%
Bobbie Allen Griffith [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	May 2024
Debt instrument, interest rate	15%	15%
George Banker [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	October 2023
Debt instrument, interest rate	15%		15%
George Robles [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	November 2023
Debt instrument, interest rate	10%
Kitchner [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	July 2024
Debt instrument, interest rate	10%
Victrix [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	March 2024
Debt instrument, interest rate	20%
Redwood Trust [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt instrument, maturity date	January 2024 – past maturity
Debt instrument, interest rate	12%			12%

SCHEDULE OF CONVERTIBLE NOTES (

SCHEDULE OF CONVERTIBLE NOTES (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Total convertible notes	$ 651,811	$ 9,585,111
Less discounts	(31,737)	(33,034)
Total convertible notes, net of discount	620,074	9,552,077
Less current portion	(620,074)	(9,552,077)
Total convertible notes, net of discount - long term
1800 Diagonal Convertible Note #5 [Member]
Short-Term Debt [Line Items]
Total convertible notes	55,000	55,000
1800 Diagonal Convertible Note #6 [Member]
Short-Term Debt [Line Items]
Total convertible notes	35,211	68,511
1800 Diagonal convertible note #7 [Member]
Short-Term Debt [Line Items]
Total convertible notes	61,600	61,600
Mast Hill Convertible Note [Member]
Short-Term Debt [Line Items]
Total convertible notes	250,000	250,000
Blue Lake Convertible Note [Member]
Short-Term Debt [Line Items]
Total convertible notes	250,000	250,000
International Real Estate Development [Member]
Short-Term Debt [Line Items]
Total convertible notes		$ 8,900,000

SCHEDULE OF CONVERTIBLE NOTES_2

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

PROMISSORY NOTES (Details Narra

PROMISSORY NOTES (Details Narrative)					3 Months Ended	12 Months Ended
PROMISSORY NOTES (Details Narrative)	Jun. 27, 2023	Aug. 02, 2022 USD ($)	Jan. 21, 2021 USD ($) a	Mar. 19, 2018 USD ($)	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 06, 2023 USD ($) a shares	Sep. 05, 2023 USD ($)	Sep. 01, 2023 USD ($)	Aug. 11, 2023 USD ($)	Dec. 15, 2020 USD ($)
Short-Term Debt [Line Items]
Debt discount and stock payable					$ 31,737	$ 33,034
Principal balance outstanding					$ 2,744,762	2,674,762
Victrix LLC [Member] \| Promissory Note [Member]
Short-Term Debt [Line Items]
Land in acres \| a							80
Debt instrument face amount							$ 400,000
Debt instrument, interest rate							20%
Collatrized shares of common stock \| shares							2,000,000
Redwood Trust [Member]
Short-Term Debt [Line Items]
Land in acres \| a			80
Debt instrument face amount			$ 1,787,000
Debt instrument, interest rate			12%		12%
Debt instrument, periodic payment			$ 17,870
Debt instrument, maturity date			Feb. 01, 2023
Payments for mortgage deposits			$ 387,000
Debt instrument, extended maturity date	Jan. 01, 2024
Interest expense debt					$ 254,648
Interest paid					263,377
Accrued interest					649	649
Principal balance outstanding					1,787,000	1,787,000
Cash Call, Inc [Member]
Short-Term Debt [Line Items]
Debt instrument face amount		$ 23,641		$ 75,000
Debt instrument, interest rate				94%
Debt instrument, periodic payment		$ 3,152
Debt instrument, maturity date				Aug. 01, 2020
Debt discount and stock payable				$ 7,500
Principal balance outstanding					24,785	24,785
Christopher Elder [Member]
Short-Term Debt [Line Items]
Debt instrument face amount											$ 126,477
Debt instrument, interest rate											18%
Interest expense debt					2,868
Accrued interest					37,839	34,971
Principal balance outstanding					$ 76,477	76,477
Bobbie Allen Griffith [Member]
Short-Term Debt [Line Items]
Debt instrument face amount								$ 215,000
Debt instrument, interest rate					15%			15%
Debt instrument, periodic payment						250,000
Interest expense debt					$ 3,875
Accrued interest					19,375	15,500
Debt discount and stock payable						20,777
Principal balance outstanding					250,000	250,000
Principal balance outstanding					$ 250,000	250,000
George Banker [Member]
Short-Term Debt [Line Items]
Debt instrument face amount										$ 150,000
Debt instrument, interest rate					15%					15%
Accrued interest					$ 22,500	22,500
Debt discount and stock payable						5,769
Principal balance outstanding					$ 92,500	97,500
Principal balance outstanding						92,500
George Robles [Member]
Short-Term Debt [Line Items]
Debt instrument face amount									$ 100,000
Debt instrument, interest rate					10%
Accrued interest					$ 7,500	7,500
Debt discount and stock payable						5,393
Principal balance outstanding					37,500	37,500
George Robles [Member] \| Minimum [Member]
Short-Term Debt [Line Items]
Debt instrument, interest rate									5%
George Robles [Member] \| Maximum [Member]
Short-Term Debt [Line Items]
Debt instrument, interest rate									10%
Kitchner [Member]
Short-Term Debt [Line Items]
Debt instrument face amount					$ 75,000
Debt instrument, interest rate					10%
Accrued interest						7,500
Principal balance outstanding					$ 75,000
Kitchner [Member] \| Maximum [Member]
Short-Term Debt [Line Items]
Debt instrument, interest rate					10%

CONVERTIBLE NOTES (Details Narr

CONVERTIBLE NOTES (Details Narrative) - USD ($)							3 Months Ended		12 Months Ended
CONVERTIBLE NOTES (Details Narrative) - USD ($)	Dec. 05, 2023	Sep. 13, 2023	Sep. 06, 2023	Jan. 01, 2023	Mar. 28, 2022	Mar. 23, 2022	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Short-Term Debt [Line Items]
Net proceeds								$ 100,000
Debt instrument converted amount							49,126
Interest expense							580,329	583,547
Unamortized debt discount							31,737		$ 33,034
Amortization of debt discount								$ 160,830
Rancho Costa Verde Development, LLC [Member] \| International Real Estate Development LLC [Member]
Short-Term Debt [Line Items]
Interest expense							111,250
Accured interest							556,250
Debt instrument, interest rate, stated				12%
Debt instrument maturity date				Mar. 31, 2024
Convertible notes payable							8,900,000
Principal amount				$ 8,900,000
Debt instrument, interest rate				5%
Debt instrument, periodic payment							$ 2,225,000
Debt instrument, description				The convertible note is convertible commencing on April 1, 2023 at the option of the holder into shares of common stock at a 10% discount to market price. The Company can prepay the convertible note at any time.
Rancho Costa Verde Development, LLC [Member] \| International Real Estate Development LLC [Member] \| Series A Preferred Stock [Member]
Short-Term Debt [Line Items]
Convertion of stock, shares							89,000
Convertible Promissory Note [Member] \| Diagonal Note #5 [Member]
Short-Term Debt [Line Items]
Gross proceeds		$ 55,000
Net proceeds		50,000
Debt issuance costs		$ 5,000
Convertible note, percentage		9%
Interest expense							$ 1,652
Accured interest							3,304		1,652
Unamortized debt discount		$ 5,000					1,946		3,473
Amortization of debt discount							1,527
Debt instrument, guaranteed		default coupon of 22%
Debt instrument maturity date		Jun. 15, 2024
Debt instrument, convertible, description		The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days
Unpaid principal and interest, rate		50%
Convertible notes payable							55,000		55,000
Convertible Promissory Note [Member] \| Diagonal Note #6 [Member]
Short-Term Debt [Line Items]
Gross proceeds			$ 92,000
Net proceeds			75,000
Debt issuance costs			$ 17,000
Convertible note, percentage			10%
Accured interest							9,200		9,200
Unamortized debt discount			$ 17,000				5,664		11,332
Amortization of debt discount							5,668
Debt instrument, guaranteed			default coupon of 22%
Debt instrument maturity date			Sep. 06, 2024
Debt instrument, convertible, description			The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days
Unpaid principal and interest, rate			50%
Convertible notes payable							35,211		68,511
Convertible Promissory Note [Member] \| Diagonal Note #7 [Member]
Short-Term Debt [Line Items]
Gross proceeds	$ 61,600
Net proceeds	55,000
Debt issuance costs	$ 6,600
Convertible note, percentage	10%
Accured interest							6,160		6,160
Unamortized debt discount	$ 6,600						3,444		5,811
Amortization of debt discount							789
Debt instrument, guaranteed	default coupon of 22%
Debt instrument maturity date	Sep. 15, 2024
Debt instrument, convertible, description	The note includes a prepayment feature at a premium of up to 25% from the issuance date and up to 180 days
Unpaid principal and interest, rate	50%
Convertible notes payable							61,600		61,600
Convertible Promissory Note [Member] \| Mast Hill Fund, L.P [Member]
Short-Term Debt [Line Items]
Gross proceeds						$ 250,000
Net proceeds						211,250
Debt issuance costs						13,750
Original issuance discount						$ 25,000
Convertible note, percentage						16%
Monthly installments amount						$ 35,000
Number of shares issued for common stock						225,000
Number of shares issued for common stock, value						$ 101,000
Warrants to purchase shares of common stock						343,750
Warrant exercise price per share						$ 0.80
Warrant term						5 years
Debt conversion price per share						$ 0.35
Debt instrument converted amount									$ 133,096
Debt instrument converted amount, shares									1,664,857
Principal balance owed							250,000		$ 250,000
Interest expense							9,221
Accured interest							$ 18,442		9,221
Debt instrument, interest rate, stated							25%
Default penalty							$ 13,808		6,904
Default penalty							6,904
Unamortized debt discount							219,832
Amortization of debt discount							0		0
Convertible Promissory Note [Member] \| Blue Lake Partners LLC [Member]
Short-Term Debt [Line Items]
Gross proceeds					$ 250,000
Net proceeds					211,250
Debt issuance costs					13,750
Original issuance discount					$ 25,000
Convertible note, percentage					16%
Monthly installments amount					$ 35,000
Number of shares issued for common stock					225,000
Number of shares issued for common stock, value					$ 101,000
Warrants to purchase shares of common stock					343,750
Warrant exercise price per share					$ 0.80
Warrant term					5 years
Debt conversion price per share					$ 0.35
Principal balance owed							250,000		250,000
Interest expense							4,467
Accured interest							$ 45,674		41,207
Debt instrument, interest rate, stated							25%
Default penalty							$ 101,662		97,195
Unamortized debt discount							219,607
Interest expense, unamortized							$ 0		$ 0

SCHEDULE OF RELATED PARTY PROMI

SCHEDULE OF RELATED PARTY PROMISSORY NOTES (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Total promissory notes, net of discount current	$ 2,744,762	$ 2,674,762
Promissory Notes [Membe]
Short-Term Debt [Line Items]
Total promissory notes, net of discount current	53,232	104,498
Promissory Notes [Membe] \| Frank Ingrande [Member]
Short-Term Debt [Line Items]
Total promissory notes, net of discount current		10,394
Promissory Notes [Membe] \| Lisa Landau [Member]
Short-Term Debt [Line Items]
Total promissory notes, net of discount current	$ 53,232	$ 94,104

PROMISSORY NOTES _ RELATED PA_3

PROMISSORY NOTES – RELATED PARTY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 31, 2024
Defined Benefit Plan Disclosure [Line Items]
Debt principal balance	$ 2,674,762	$ 2,744,762
Lisa Landau [Member]
Defined Benefit Plan Disclosure [Line Items]
Advances from related party	71,000
Repayments of debt by related party	71,000
Repayment of related parties debt	152,065
Debt principal balance	$ 94,104	$ 53,232

SCHEDULE OF FAIR VALUE OF CONSI

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

SCHEDULE OF PROVISIONAL PURCHAS

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

SCHEDULE OF PRO FORMA FINANCIAL

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

SCHEDULE OF FAIR VALUE OF COMMO

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

BUSINESS ACQUISITION IN STAGE_2

BUSINESS ACQUISITION IN STAGES (Details Narrative)			1 Months Ended	3 Months Ended		12 Months Ended
BUSINESS ACQUISITION IN STAGES (Details Narrative)	Jan. 03, 2023 USD ($) a shares	Jan. 01, 2023 USD ($)	May 31, 2021 USD ($) a shares	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Business Acquisition [Line Items]
Investment principal amount	$ 2,680,000						$ 0
Interest expense, operating and nonoperating				$ 580,329	$ 583,547
Rancho Costa Verde Development, LLC [Member]
Business Acquisition [Line Items]
Acquire percentage	75%		25%
Business combination, consideration transferred	$ 13,374,972	$ 13,500,000	$ 2,680,000
Business combination, consideration transferred, other	8,900,000
Business acquisition, equity interest issued or issuable, number of shares \| shares			3,000,000
Business combination, consideration transferred, equity interests issued and issuable	1,800,000
Common stock warrants to purchase	$ 2,674,972
Land in acres \| a			1,100
Rancho Costa Verde Development, LLC [Member] \| International Real Estate Development LLC [Member]
Business Acquisition [Line Items]
Debt Instrument, Face Amount		$ 8,900,000
Debt instrument periodic payment				2,225,000
Debt instrument, maturity date		Mar. 31, 2024
Debt instrument, interest rate, effective percentage		12%
Interest expense, operating and nonoperating				$ 111,250
IRED [Member]
Business Acquisition [Line Items]
Acquire percentage	75%
Securities Purchase Agreement [Member] \| Rancho Costa Verde Development, LLC [Member]
Business Acquisition [Line Items]
Acquire percentage	25%
Securities Purchase Agreement [Member] \| Rancho Costa Verde Development, LLC [Member] \| International Real Estate Development LLC [Member]
Business Acquisition [Line Items]
Acquire percentage	75%
Business combination, consideration transferred	$ 13,400,000
Business combination, consideration transferred, other	$ 8,900,000
Business acquisition, equity interest issued or issuable, number of shares \| shares	20,000,000
Business combination, consideration transferred, equity interests issued and issuable	$ 1,800,000
Common stock warrants to purchase	33,000,000
Business acquisition, equity interest issued or issuable, value assigned	2,700,000
Debt Instrument, Face Amount	8,900,000
Debt instrument periodic payment	$ 2,225,000
Convertible note, percentage	5%
Debt instrument, maturity date	Mar. 31, 2024
Debt instrument, interest rate, effective percentage	12%
Conversion rate	10%
Interest expense, operating and nonoperating						$ 445,000
Land in acres \| a	1,100

EQUITY METHOD INVESTMENT (Detai

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

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)		3 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Details Narrative)	Sep. 25, 2019 USD ($)	Mar. 31, 2024 USD ($) a	Dec. 31, 2023 USD ($)	Dec. 31, 2021 USD ($)	Sep. 30, 2019 USD ($) a
Net budget		$ 1,556,000	$ 1,556,000
Net budget inclusive of lots construction		995,747	995,747
Commitment amount		560,250	560,250
Land Purchase Agreement [Member]
Purchase price of land	$ 1,000,000
Initial construction budget of land	150,000
Land Purchase Agreement [Member] \| Promissory Note [Member]
Purchase price of land	150,000
Land Purchase Agreement [Member] \| Preferred Stock [Member]
Common stock value	600,000
Land Purchase Agreement [Member] \| Common Stock [Member]
Common stock value	$ 250,000
Contract For Deed Agreement [Member] \| IntegraGreen [Member]
Purchase price of land					$ 630,000
Area of land acquired \| a					20
Balance of balloon payment					$ 63,000
Debt instrument principal amount					$ 403,020
Oasis Park Resort Construction Budget [Member]
Total budget				$ 512,000
Payment for budget				$ 118,600
Commitment paid		$ 393,400	$ 393,400
Valle Divino [Member]
Area of land acquired \| a		20
Valle Divino [Member] \| Valdetierra S.A de C.V. [Member] \| Roberto Valdes [Member]
Attributable Interest		100%	100%

SCHEDULE OF WARRANTS ACTIVITY (

SCHEDULE OF WARRANTS ACTIVITY (Details) - $ / shares	3 Months Ended	12 Months Ended
SCHEDULE OF WARRANTS ACTIVITY (Details) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Equity [Abstract]
Number of Warrants, Outstanding Beginning	38,107,500
Weighted Average Exercise Price Outstanding Beginning	$ 0.16
Weighted Average Remaining Contract Term (Year), Warrants Outstanding, Beginning		4 years 2 months 1 day
Number of Warrants, Granted
Weighted Average Exercise Price Warrants Granted
Weighted Average Remaining Contract Term (Year), Warrants Granted
Number of Warrants, Exercised
Weighted Average Exercise Price Warrants Exercised
Weighted Average Remaining Contract Term (Year), Warrants Exercised
Number of Warrants, Forfeit/Canceled
Weighted Average Exercise Price Forfeit/Canceled
Number of Warrants, Outstanding Ending	38,107,500	38,107,500
Weighted Average Exercise Price Outstanding Ending	$ 0.16	$ 0.16
Weighted Average Remaining Contract Term (Year), Warrants outstanding, Ending	3 years 8 months 1 day
Number of Warrants, Exercisable Ending	38,107,500

SCHEDULE OF OPTION ACTIVITY (De

SCHEDULE OF OPTION ACTIVITY (Details) - $ / shares	3 Months Ended	12 Months Ended
SCHEDULE OF OPTION ACTIVITY (Details) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Equity [Abstract]
Number of Options, Outstanding Beginning	6,000,000
Weighted Average Exercise Price Outstanding Beginning	$ 0.34
Options Outstanding, Weighted Average Remaining Contractual Life	2 years 7 months 20 days	3 years 1 month 20 days
Number of Options, Granted
Weighted Average Exercise Price, Granted
Number of Options, Exercised
Weighted Average Exercise Price, Exercised
Number of Options, Forfeited-Canceled
Weighted Average Exercise Price, Forfeited-Canceled
Number of Options, Outstanding Ending	6,000,000	6,000,000
Weighted Average Exercise Price Outstanding Ending	$ 0.34	$ 0.34
Number of Options,Exercisable	6,000,000

STOCKHOLDERS_ EQUITY (DEFICIT_2

STOCKHOLDERS’ EQUITY (DEFICIT) (Details Narrative) - USD ($)					1 Months Ended	3 Months Ended		12 Months Ended
	Oct. 31, 2023	Jun. 02, 2023	Jul. 26, 2021	Nov. 06, 2019	Oct. 31, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 01, 2022	Dec. 31, 2021	Aug. 26, 2020	Feb. 11, 2019
Class of Stock [Line Items]
Common stock, shares authorized						150,000,000		150,000,000
Preferred stock, shares authorized						2,010,000
Common stock, par value						$ 0.001		$ 0.001
Common stock, shares issued						85,064,195		79,658,165
Common stock, shares outstanding						82,064,195		76,658,165
Number of options granted
Option issued and outstanding						6,000,000		6,000,000
Common stock issued for consulting services						$ 100,919	$ 15,000
Number of shares issued for acquisitions, value							1,800,000
Temporary equity value						603,500		$ 603,500	$ 293,500		$ 293,500
Accrued interest						(63,348)	$ (294,346)
Total Promissory notes, net of discount						2,744,762		2,674,762
Aggregate intrinsic value						$ 0		0
Six-Twenty Management LLC [Member]
Class of Stock [Line Items]
Total Promissory notes, net of discount								1,414,338
Interest payable								171,825
Cleanspark Inc [Member]
Class of Stock [Line Items]
Common stock, shares issued				350,000
Proceeds from equity offerings				$ 500,000
Common Stock [Member]
Class of Stock [Line Items]
Common stock issued for consulting services, shares						1,552,595	100,000
Common stock issued for consulting services						$ 1,553	$ 100
Stock issued during period, shares, conversion of convertible securities						1,223,776	1,077,164
Number of shares issued for acquisitions							20,000,000
Number of shares issued for acquisitions, value							$ 20,000
Common stock issued for warrant exercise, shares						94,827
Common Stock [Member] \| Convertible Notes and Notes Payable [Member]
Class of Stock [Line Items]
Stock issued during period, shares, conversion of convertible securities						1,223,776
Warrant [Member]
Class of Stock [Line Items]
Series A preferred shares issued						2,484,832
Aggregate intrinsic value						$ 0		$ 0
Warrant [Member] \| Bigger Capital Fund LP [Member]
Class of Stock [Line Items]
Exercise price of warrants			$ 0.68					$ 0.07
Number of shares issued			1,240,000
Reduction of exercise price of warrants			$ 0.07
Number of warrants shares								2,740,000
Share-based compensation expenses								$ 123,896
Consulting Agreement [Member]
Class of Stock [Line Items]
Common stock issued for consulting services, shares						1,552,595	100,000
Common stock issued for consulting services						$ 100,919	$ 15,000
Promissory Note Agreement [Member]
Class of Stock [Line Items]
Series A preferred shares issued						50,000
Common stock issued with lot sale						$ 34,915
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 an additional 10% upon each occurrence of an event of default. At the date of their Annual Report, CleanSpark claims that the Company was in default in three instances triggering further discount to the market price for the conversion feature and additional accrual rate. Management has recorded for this additional default and interest expense as noted in the previous paragraph. The Company has not been served with any notice of default stating the specific default events but will continue to accrue the additional default interest until the matter is resolved. As of the date of the filing of this Annual Report, the parties are cooperating to resolve this matter.
2022 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Common stock reserved for issuance										5,000,000
Number of options granted									2,150,000
2022 Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Option [Member]
Class of Stock [Line Items]
Option issued and outstanding						2,150,000		2,150,000
2020 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Common stock reserved for issuance												3,000,000
2020 Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Option [Member]
Class of Stock [Line Items]
Option issued and outstanding						1,700,000		1,700,000
2019 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Common stock reserved for issuance													3,000,000
2019 Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Option [Member]
Class of Stock [Line Items]
Option issued and outstanding						2,150,000		2,150,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized						2,000,000		2,000,000
Preferred stock, shares issued						117,000		28,000
Preferred stock, shares outstanding						117,000		28,000
Preferred stock, par value						$ 0.001		$ 0.001
Series A Preferred Stock [Member] \| Preferred Stock [Member]
Class of Stock [Line Items]
Common stock issued for consulting services
Series A preferred shares issued						89,000
Number of shares issued for acquisitions, value
Convertible note						$ 8,900,000
Accrued interest						$ 556,250
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued						1,000		1,000
Preferred stock, shares outstanding						1,000		1,000
Temporary equity value						$ 293,500		$ 293,500
Conversion basis						The holder can convert the Series B into shares of common stock at a discount of 35% to the market price.
Cumulative accrual percentage						12%
Recognized dividend						$ 1,212,822		$ 1,212,822
Series B Preferred Stock [Member] \| Cleanspark Inc [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized				1,000
Series B Preferred Stock [Member] \| Preferred Stock [Member]
Class of Stock [Line Items]
Common stock issued for consulting services
Number of shares issued for acquisitions, value
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued						3,100		3,100
Preferred stock, shares outstanding						3,100		3,100
Temporary equity value						$ 310,000		$ 310,000
Cumulative accrual percentage								12%
Recognized dividend								$ 60,003
Series C Preferred Stock [Member] \| Bigger Capital Fund LP [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized		10,000
Preferred stock, shares issued		3,100
Proceeds from equity offerings		$ 310,000
Temporary equity value						310,000		$ 310,000
Series C Preferred Stock [Member] \| Preferred Stock [Member]
Class of Stock [Line Items]
Common stock issued for consulting services
Series A preferred shares issued						94,824
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	20,000				20,000
Preferred stock, shares issued						17,000		17,000
Preferred stock, shares outstanding						17,000		17,000
Preferred stock, par value	$ 0.001				$ 0.001
Preferred stock, stated value	$ 100				$ 100
Preferred stock, redemption terms					The Series D Preferred Stock has no stated maturity and is subject to a mandatory redemption at 110% of the Stated Value, plus all unpaid dividends in respect of such share (the “Additional Amount”) thereon
Preferred stock, dividend payment terms					Holders of shares of Series D Preferred Stock are entitled to receive, on each dividend payment date, (i) cumulative cash dividends on each share of Series D Preferred Stock, on a quarterly basis, at a rate of 12% per annum of the Stated Value, plus the Additional Amount thereon, and (ii) dividends in the form of shares of common stock on each share of Series D Preferred Stock, on a quarterly basis, at a rate of 8% per annum on the Stated Value
Preferred stock, conversion terms	The amount of shares of common stock issuable upon a conversion for each Series D Preferred Stock shall be the Stated Value of such share plus the Additional Amount divided by the Conversion Price (as defined below). The “Conversion Price” for each Series D Preferred Stock is, the lower of the price per share at which a Qualified Offering (as defined below) is made (the “Qualified Offering Price”) or 80% of the average of the closing sale price for the 10 consecutive trading days immediately preceding, but not including, the effective date of the applicable conversion notice
Series D Preferred Stock [Member] \| Preferred Stock [Member]
Class of Stock [Line Items]
Common stock issued for consulting services
Common Stock [Member]
Class of Stock [Line Items]
Number of shares issued for acquisitions							20,000,000
Number of shares issued for acquisitions, value							$ 1,800,000
Series D Convertible Preferred Stock [Member] \| Six-Twenty Management LLC [Member]
Class of Stock [Line Items]
Interest payable								$ 17,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		3 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Apr. 01, 2024	Mar. 31, 2024	Mar. 31, 2023
Subsequent Event [Line Items]
Common stock issued for consulting services		$ 100,919	$ 15,000
Common Stock [Member]
Subsequent Event [Line Items]
Common stock issued for consulting services, shares		1,552,595	100,000
Common stock issued for consulting services		$ 1,553	$ 100
Number of common stock shares issued		94,827
Common Stock [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Common stock issued for consulting services, shares	1,000,000
Common stock issued for consulting services	$ 66,000
Common stock issued for note payable, shares	500,000
Promissory Note Agreement [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Common stock issued for note payable	$ 33,000
Preferred Stock [Member] \| Series C Preferred Stock [Member]
Subsequent Event [Line Items]
Common stock issued for consulting services
Preferred Stock [Member] \| Subsequent Event [Member] \| Series C Preferred Stock [Member]
Subsequent Event [Line Items]
Number of common stock shares issued	195,000