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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2022
Accounting Policies [Abstract]  
SCHEDULE OF CONSOLIDATED SUBSIDIARIES AND ENTITY

The Company’s consolidated subsidiaries were as follows as of December 31, 2022:

 

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%
SCHEDULE OF LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS

The following table presents balances of the liabilities with significant unobservable inputs (Level 3) as of December 31, 2022:

 

   Fair Value Measurements at December 31, 2022 Using 
   Quoted Prices in Active Markets for Identical Assets
(Level 1)
   Significant Other Observable Inputs
(Level 2)
   Significant Unobservable Inputs
(Level 3)
   Total 
                 
Derivative liability  $          -   $          -   $531,527   $531,527 
Total  $-   $-   $531,527   $531,527 

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 year ended December 31, 2022:

 

   Derivative 
   Liability 
Balance December 31, 2021  $- 
      
New derivative from convertible notes   497,535 
Change in estimated fair value   33,992 
Balance December 31, 2022  $531,527 
SCHEDULE OF DERIVATIVE LIABILITY

 

   For Years Ending December 31, 
   2022   2021 
         
Expected term   0.5 -1 year    - 
Exercise price   $0.10-$0.43    - 
Expected volatility   155%-162%    - 
Expected dividends   None    - 
Risk-free interest rate   2.93%-4.73%    - 
Forfeitures   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:

 

Classification   Life
Buildings   20 years
Furniture and equipment 5 years
SCHEDULE OF DISAGGREGATED REVENUE

Disaggregated revenue by major source was as follows for the years ended December 31, 2022 and 2021:

 

  

December 31,

2022

  

December 31,

2021

 
         
Revenue from the sale of land  $-   $496,797 
Lease income             -    25,899 
Total Revenue  $-   $522,696 
SCHEDULE OF POTENTIALLY DILUTIVE SHARES

Securities that are excluded from the calculation of weighted average dilutive common shares, because their inclusion would have been antidilutive are:

 

   For the year ended
December 31, 2022
   For the year ended
December 31, 2021
 
         
Options   6,000,000    3,850,000 
Warrants   3,867,500    3,180,000 
Total potentially dilutive shares   9,867,500    7,030,000