{"url_path":"/sec/ilal/10-k/2026/item-407","section_key":"item-407","section_title":"Item 407 (e)(5), “Compensation Committee Report,” is not required because the Company is a smaller reporting company.","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1657214/0001493152-26-019199-index.html","accession_number":"0001493152-26-019199","cik":"0001657214","ticker":"ILAL","issuer_name":"International Land Alliance Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1657214/0001493152-26-019199-index.html","primary_entity_key":"0001657214","primary_entity_name":"International Land Alliance Inc."},"word_count":1225,"has_tables":true,"body_markdown":"Item 407(e)(5), “Compensation Committee Report,” is not required because the Company is a smaller reporting company.\n\n \n\nThe\nfollowing table sets forth information regarding each element of compensation that we paid or awarded to our named executive officers,\nfor the two fiscal years ended December 31, 2025, and 2024, which includes cash compensation, stock options awarded and all other compensation:\n\n \n\nName and Principal Position \nYear Ended Dec. 31  \nSalary/Fees\n($) (1)  \nBonus\n($)  \nStock Awards\n($)  \nOption Awards\n($) (2)  \nNon-Equity\nIncentive Plan\nCompensation\n($)  \nChange in\npension value\nand Nonqualified\nDeferred\nCompensation\nEarnings\n($)  \nAll Other\nCompensation\n($)  \nTotal\n($) \n\n  \n   \n   \n   \n   \n   \n   \n   \n   \n  \n\nFrank Ingrande, CEO \n 2025  \n 120,000  \n   -  \n 173,000  \n    -  \n       -  \n    -  \n       -  \n 293,000 \n\n  \n 2024  \n 132,152  \n -  \n 173,000  \n -  \n -  \n -  \n -  \n 132,152 \n\nJason Sunstein, CFO and Director \n 2025  \n 120,000  \n -  \n -  \n -  \n -  \n -  \n -  \n 120,000 \n\n  \n 2024  \n 132,152  \n -  \n -  \n -  \n -  \n -  \n -  \n 132,152 \n\nRobert Jesus Valdez, Chairman of the Board \n 2025  \n 120,000  \n -  \n -  \n -  \n -  \n -  \n -  \n 120,000 \n\n  \n 2024  \n 132,152  \n -  \n -  \n -  \n -  \n -  \n -  \n 132,152 \n\n \n\n \n(1)\nEffective\nJanuary 1, 2020, the Company executed employment agreements with Roberto Valdez and Jason Sunstein. The base salary is in the amount\nof $120,000 per annum, a $500 monthly auto stipend and four weeks of paid vacation. On January 1, 2023, the Company executed an employment\nagreement with Frank Ingrande including a base salary of $120,000 per annum and a $500 monthly auto stipend and four weeks of paid\nvacation.\n\n** **\n\n35\n\n \n\n** **\n\n**Employment\nAgreement**\n\n \n\nThe\nCompany entered into an employment agreement with Roberto Valdez on January 1, 2020, to perform the duties and responsibilities as may\nbe assigned. The base salary is in the amount of $120,000 per annum, a $500 monthly auto stipend, and four weeks of paid vacation.\n\n \n\nThe\nCompany entered into an employment agreement with Jason Sunstein on January 1, 2020, to perform the duties and responsibilities as may\nbe assigned. The base salary is in the amount of $120,000 per annum, a $500 monthly auto stipend, and four weeks of paid vacation.\n\n \n\nThe\nCompany entered into an employment agreement with Frank Ingrande on January 1, 2023. The base salary is in the amount of $120,000 per\nannum, a $500 monthly auto stipend, and four weeks of paid vacation.. The employment agreement also includes $865,000 of the Company’s\nCommon Stock, payable over the 5-year period of the agreement.\n\n \n\n**Stock\nOptions Plan – 2019 Equity Incentive Plan**\n\n \n\nOn\nFebruary 11, 2019, the Company’s board of directors approved the 2019 equity incentive plan (the “2019 Plan”). In\norder for the 2019 Plan to grant “qualified stock options” to employees, it requires approval by the Company’s shareholders\nwithin 12 months from the date of the 2019 Plan. The 2019 Plan was never approved by the stockholders. Therefore, any options granted\nunder the 2019 Plan prior to stockholder approval will be “non-qualified.” The Company has reserved a total of 60,000 shares\nof the Company’s common stock to be available under the 2019 Plan. The Company had 43,000 options issued and outstanding under\nthe 2019 Plan as of December 31, 2025.\n\n \n\n**Stock\nOptions Plan – 2020 Equity Plan**\n\n \n\nOn\nAugust 26, 2020, the Company’s board of directors approved the 2020 equity incentive plan (the “2020 Plan”). The 2020\nPlan enables the Company’s board of directors to provide equity-based incentives through grants of awards to the Company’s\npresent and future employees, directors, consultants, and other third-party service providers. The Company has reserved a total of 60,000\nshares of the Company’s common stock to be available under the 2020 Plan. The Company had no options issued and outstanding under\nthe 2020 Plan as of December 31, 2025.\n\n \n\n**Stock\nOptions Plan – 2022 Equity Plan**\n\n \n\nOn\nDecember 1, 2022, the Company’s board of directors approved the 2022 equity incentive plan (the “2022 Plan”). The 2022\nPlan enables the Company’s board of directors to provide equity-based incentives through grants of awards to the Company’s\npresent and future employees, directors, consultants, and other third-party service providers. The Company has reserved a total of 100,000\nshares of the Company’s common stock to be available under the 2022 Plan. The Company had 43,000 options issued and outstanding\nas of December 31, 2025.\n\n \n\n**Stock\nOptions Plan – 2024 Equity Plan**\n\n \n\nOn\nNovember 29, 2024, the Company’s board of directors approved the 2024 equity incentive plan (the “2024 Plan”). The\n2024 Plan enables the Company’s board of directors to provide equity-based incentives through grants of awards to the Company’s\npresent and future employees, directors, consultants, and other third-party service providers. The Company has reserved a total of 300,000\nshares of the Company’s common stock to be available under the 2024 Plan. The Company had 60,000 options issued and outstanding\nunder the 2024 Plan as of December 31, 2025.\n\n \n\n**Employee\nPension, Profit Sharing, or other Retirement Plans**\n\n \n\nWe\ndo not have a defined benefit pension plan, profit sharing or other retirement plan, although we may adopt one or more of such plans\nin the future.\n\n \n\n36\n\n \n\n** **\n\n****\n\n**Outstanding Equity Awards at Fiscal Year-End**\n\n** **\n\nThe following table provides information regarding the outstanding stock option awards held by our named executive\nofficers as of December 31, 2025.\n\n \n\n  \n  \nOption Awards  \n  \nStock Awards \n\nName \nGrant Date \nNumber of Securities Underlying Unexercised Options (#) Exercisable  \nNumber of Securities Underlying Unexercised Options (#) Unexercisable  \nOption Exercise Price ($)  \nOption Expiration Date \nNumber  of Shares of Stock that Have Not Vested (#)  \nMarket Value of Shares Stock that Have Not Vested ($) \n\nRoberto Jesus Valdes, Chairman \nVarious- see below **(1)** \n    \n    \n    \n  \n    -  \n     - \n\n  \n  \n    \n    \n25.00,  \n10/2/2026, \n    \n   \n\n  \n  \n    \n    \n$10.00,  \n12/1/2027, \n    \n   \n\n  \n  \n 29,317  \n      -  \n$5.00  \n11/29/2029 \n    \n   \n\nFrank Ingrande, CEO and President \nVarious – see below **(2)** \n    \n    \n    \n  \n -  \n - \n\n  \n  \n    \n    \n25.00,  \n10/2/2026, \n    \n   \n\n  \n  \n    \n    \n$10.00,  \n12/1/2027, \n    \n   \n\n  \n  \n 24,317  \n -  \n$5.00  \n11/29/2029 \n    \n   \n\nJason Sunstein, CFO and a Director \nVarious – see below **(3)** \n    \n    \n    \n  \n -  \n - \n\n  \n  \n    \n    \n25.00,  \n10/2/2026, \n    \n   \n\n  \n  \n    \n    \n$10.00,  \n12/1/2027, \n    \n   \n\n  \n  \n 29,317  \n -  \n$5.00  \n11/29/2029 \n    \n   \n\n \n\n(1)\nRepresents\noptions to purchase 10,000, 9,317, and 10,000 shares of common stock granted on October 2, 2021, December 1, 2022, and November 29,\n2024, respectively. The options all have a term of five (5) years from issuance, and exercise prices of $25, $10, and $5 per share,\nrespectively. The options all vested (i) one quarter (1/4) on the effective dates and (ii) three quarters (3/4) on a monthly basis\nover the twelve (12) month period following the effective dates.\n\n(2)\nRepresents an option to\npurchase 5,000, 9,317, and 10,000 shares of common stock granted on October 2, 2021, December 1, 2022 and November 29, 2024,\nrespectively. The options all have a term of five (5) years from issuance, and exercise prices of $25, $10, and $5 per share,\nrespectively. The options all vested (i) one quarter (1/4) on the effective dates and (ii) three quarters (3/4) on a monthly basis\nover the twelve (12) month period following the effective dates.\n\n(3)\nRepresents an option to\npurchase 10,000, 9,317, and 10,000 shares of common stock granted on October 2, 2021, December 1, 2022, and November 29, 2024,\nrespectively. The options all have a term of five (5) years from issuance, and exercise prices of $25, $10, and $5 per share,\nrespectively. The options all vested (i) one quarter (1/4) on the effective dates and (ii) three quarters (3/4) on a monthly basis\nover the twelve (12) month period following the effective dates.\n\n \n\n**Director Compensation **\n\n** **\n\nWe did not pay any compensation to any directors during the year ended December 31, 2025, for service as directors.\n\n \n\n****\n\n37"}