Nurture the Body, Indulge the Mind

Assisted Living Executive Summary

Spa

Ailanto is located in Fortuna de Bagaces, about 50 kilometers from the Liberia International Airport,(45 Minutes by car) right at the foothills of the inactive Miravalles Volcano.

Although on a clear day the ocean can be seen from Ailanto, the nearest beach is located around 1hour away by car but just minutes by helicopter.

Bagaces is known as the “Cradle of Ecology” and we have taken advantage of such a wonderfullocation to create The Ailanto Recreation Area within the Miravalles Volcano protected area, aNational Preserve.

The Ailanto Recreation Area includes the Wellness Resort and Spa, a 33 hectare private gatedcommunity with planned Private Residences, Condominiums, a 150 suite hotel, the 30 hectareAdventure camp is for the eco-tourists where they enjoy a canopy tour and hike all the way up to theVolcano crater or simply ride horses for a wonderful experience. The 25 hectare Activity Centeradds to our package offering a close and personal view of the Miravalles Volcano with its walkingtour, where the thumping heart of this wondrous work of nature can be heard, enjoy the mud baths orsimply see the earth boiling and rocks melting in front of your eyes.

Complement this experience with a hike to the waterfalls, across beautiful natural trails and hangingbridges.

Ailanto is a green development, with much care being taken to respect and only disturb what isabsolutely necessary to build our wonderful retreat. Ailanto uses less than 16% of its land area forbuilding.

Ailanto is a resort spa designed to help accomplish the total wellness of Body, Mind and Soul.

Ailanto Wellness Resort and Spa is more than just a destination. It’s an experience that can impactquality of life, from the arrival moment to long after the return home. Ailanto Wellness Resort andSpa is a place to learn, relax, enjoy and explore the potential for a happier, healthier, less stressfullifestyle.

Ailanto Wellness Resort and Spa is a pilgrimage to healing the body and soul and learning to takecare of the “Heavenly Body”.

Time at Ailanto Wellness Resort and Spa is spent in many ways.

Choose from a variety of classes, workshops and consultations, covering a variety of wellnessconcerns from diabetes to male menopause, from nutrition to cosmetic surgery.

Tailor-made fitness workouts, meditation, reflection, relaxation, and pampering in our tranquilrainforest settings.

There’s an experience to fit every lifestyle, vacation, health goals, beauty and the nurturing of bothbody and soul.

In Ailanto Wellness Resort and Spa, we are a physical health partner as well as life counselors for abetter tomorrow.

We have chosen the ideal environment for an active lifestyle, a body and soul repair destinationgeared towards the enhancement of well-being.

We are in the paradise of a peaceful and quiet rainforest yet close to the beaches and the Ecoactivities that seem to be the magnet to the world.

At Ailanto, it’s easy to stay active and keep in touch with nature.

With cool nights, bright stars, and the serenity of the rainforest surrounding the luxury of Ailanto, whatmore could one ask for?

Ailanto features some of the best accommodations ever. We are for those wishing to visit thewonderful Costa Rican Rain Forest or for those who live active lives, but we also featured aprivate and serene area for those that wish to take advantage of our Medical setting and live ingreat comfort in our own Assisted Living Community

Our 40 Planned Villas will accommodate in luxury and comfort those who only wish the best fortheir golden years.

For those looking to go beyond our massages, facials, and spa treatments, we can help the return ofyounger days through the expert hands of our cosmetic surgeons. For those have long desired thatsuper smile, let our Cosmetic Dentist work their magic.

Our project features a completely natural spa where the only music that one hears is that of MotherNature.

The ancient art of Yoga is practiced while perched 12 feet up on platforms between the magnificentFichus trees that dot Ailanto.

Guests in search of a more indigenous experience are encouraged to try our Temazcales and let ourShaman chant them into the best healthy time of their lives.

In keeping with our relaxed atmosphere, cars are parked atthe entrance and are not permitted on site. Upon entrance,one must either walk or use our electric car transportation.Cell Phones and Smoking are not allowed in the public areas.

We provide a complete tour package to our sister facilitiesincluding the Volcanic Activity Center, where one can enjoya mud bath in the most unusual place in Costa Rica, andour adventure camp with zip lines, hiking paths, animals,horseback rides, and even a tour to the Volcano’s crater.

Ailanto is a true Costa Rican experience, both revolutionary in concept and healing in nature.

Ailanto Wellness Resort and Spa is a way of life as well as an idyllic location. The purchase of Ailantobrings a sense of discovery, joy, curiosity and boundless energy.

Wellness is the effect of living optimally, and it is an integral aspect of today’s most sought-afterhealthy lifestyle.

Living well is rewarding and exciting, and at Ailanto, we recognize that being fully engaged with liferequires an environment in which personal goals are set and met and ambitions are realized, a placewhere each day is a new experience and every tomorrow holds another adventure.

Linking health and fitness with expansive, first-class fitness facilities and medical services, Ailantois about to introduce to the world a progressive yet practical way to achieve lifelong health and well-being.

Our unique approach designed to engage themind, body and spirit toward vitality and healthincludes:

Wellness training

Menu of fitness classes

Massage and spa services

Personal care services

cooking and nutrition

Disease management

Anti-aging

Yoga and meditation

Thermal waters

Volcanic mud baths

Cosmetic Surgery

Cosmetic Dentistry

Alternative Medicine

We have tailor-made lifestyle programs and personalized solutions not only to improve health butalso to enrich quality of life - not just for the moment or for a few years but for a lifetime.

Other amenities include:

Amphitheater

Gym and Body Training Center

Tennis Courts

Club House with full Conference facilities

Theater

Thermal waters

Canopy Tours

Hiking Trails

Horseback riding

Restaurants and Cafes

Language Center, learn Spanish or teach English

Juice and Wine Bars

Temescales

Saunas

Hot, warm and cold Lagoons

Lake stocked with Tilapia and Guapote (Bass)

A Rain Forest filled with Toucans, Monkeys, Iguanas and other exotic animals

Gift Shops

Convenience Store

Spa and Recreational Clothing Store featuring Ailanto’s own brands

Spa and Cosmetic shop

Whether one is looking to enjoy a week, a month at Ailanto or make it their permanent home, they canrest assured that they have made the right decision because there is no place like Ailanto... anywhere.

For those who wish to make Ailanto their permanent home, we offer all the comforts of an upscalegated community.

Guests can vacation and then lease their home for others to enjoy, using our Optional RentalManagement program. In many instances the cost of ownership is totally covered by this revenue.

For the investor who wants to buy and resell, now is the time. With our 2 bed / 2 bath Condosbeginning at $136,000 or our Villas for under $120,000 one could not ask for a better deal. Ourhomes begin at $386,000 for a 4-bedroom 4-bath luxurious masterpiece.

We have a Club House for community activities, an amphitheater for concerts and music, a Surgeryand Medical Center to take care of your health needs, and a Spa Center that handles everything frommassages to nails and hair. Throughout the project are thermal water lagoons, where one can batheand enjoy a naturally medicinal experience. We have a gift shop, a convenience store, 24/7 securityand a shopping area where you could purchase your spa and sports clothing, cosmetics, souvenirs,and local artisans. Our helicopters are available for you to use for your touring or transportationneeds as well as our limos and busses.

At Ailanto we have thought of everything that would help you Live Well.

Costa Rica is “the” next destination for those who wish to retire in comfort.

Assisted Living

High-quality senior living communities offer the latest amenities, privacy, comfort, and beautifullydecorated home-inspired environments for seniors. The variety of settings, care offerings, andresidences can range from convenient high-rise apartments near metropolitan centers to convertedVictorian homes, to campus communities with all the charms of a small town. There is no singleblueprint for assisted living because consumers' preferences and needs vary widely. Mostresidences have between 25 and 120 living units, varying in size from a single room to a fullapartment.

Assisted living residences provide more services than independent living communities. They offer aless-expensive, residential approach to delivering many of the same services available in skillednursing homes, either by employing health-care staff or contracting with home health agencies andother outside professionals.

Typical Assisted Living Services:

Access to health care and medical services customized to specific needs. 24-hour emergency call systems for each resident. Three meals a day served in dining area, housekeeping, and laundry services. Assistance with eating, bathing, dressing, toileting, and walking as needed. Shuttle buses, exercise and wellness programs.

We at Ailanto want to start the NEW generation Assisted Living, with in-situ medical facilities, fullentertainment centers, and restaurants designed with health in mind, classes to teach how to livebetter and longer and a general feeling of living wellness every day. We want to be CommunityLiving with Assistance in Mind.

Ailanto is a community of Wellness and as such we will extend this communal vision to all of ourguests and residents

Our Facilities

2 Bedroom and 2 bath single story homes

Our homes are designed with seniors in mind; each home is fully furnished yet with plenty ofoptions for the resident to make his/her house his/her home. Each home has a full kitchen and asecond suite for a companion of for visiting families. Bathrooms are designed to accommodatewheelchairs and walkers, whether the resident needs such assistance now or may in the future.

Assistance with Daily Activities

Whether you or your loved one needs no assistance or a great deal ofassistance, we are “the” perfect community available to meet yourneeds. Those needing no assistance with daily activities such asdressing, eating, and bathing might consider an independent livingcommunity, while those needing some assistance, includingcognitive, would be best served in assisted living.

We offer you:

Staff available to meet scheduled and unscheduled needs Staff available to provide 24-hour assistance with activities of

daily living if needed Assistance with bathing and dressing as needed (Bathing

assistance may be offered in a spa-like setting) Three meals a day and snacks between meals Housekeeping services in residents' living units Scheduled transportation available to residents on fairly short

notice Pharmacy, barber/beautician, and/or physical therapy services

offered on-site

Entertainment, Activities, and Wellness

Ailanto offers offer a variety of activities and entertainment to engage residents and enhance their quality of life- from book groups to planned activities to gardening clubs. Residents typically participate in activities outsidethe residence as well. Certainly, quality of life has different meanings for different people, so our communityoffers a variety of social programs to meet residents' interests. Activities staff will often assess each resident'sactivity and leisure needs and interests to help them identify programs of interest. You can expect a balancedcalendar of activities for everyone from the active senior to the memory-care resident. Wellness and physicalfitness also are part of a well-planned activities program. We have fitness rooms and staff on hand to helpresidents develop fitness plans that suit their needs. Special classes are typically offered as well, such as yoga,chair exercises, and walking.

Our marketing strategy is a three level plan.

1. Sales through Brokers and Agents2. Trade shows and Seminars3. Promotions and Bulk Sales

Sales through Brokers and Agents

To achieve this step, we have established network of Brokersaround the world, we also have a large database subscribed toour newsletter program and a plethora of electronic and printmedia, brochures, flyers, CD’s and all supporting materials.Currently we have signed up quite a few offices of InternationalBrokers, such as Century 21, Coldwell Banker, ReMax and more.We have presence in the USA, Canada, Colombia, England andVenezuela. Our commission structure is outstanding.

Trade Shows and Seminars

Our intent is to make a presence at all major show is the USA and Canada, our two primarymarkets but of course we will also work with the local Costa Rican marketers and theGovernment.

Promotions and Bulk Sales

We offer promotions to assist our sales group to sell our development.Our Fly and Buy Program encourages potential buyers and their agentsto visit our site.

We offer the most exciting Development Participation Program in theindustry, where Realtors and investors actually share the profits of thedevelopment for their involvement in the sales of Ailanto Condos andVillas. Given its fantastic response we are studying expanding thisconcept to the sales of the homes.

We have a Charitable Donation Program, where Charities are givenlots for them to auction to their Donors. All proceeds are donated to thecharity and we even match the bid price as an additional donation forthe charity. The high bidder must then build a home on this land withintwo years of the purchase.

The front wall has been completed, the gates and guardhouse are being built now, and the roads arebeing expanded. We have received full permits and approval of Setena, the environmental agency.

The first home (Lot 9) is completed and opened as a Bed & Breakfast Reservations for newpurchases are taken with a $10,000 refundable deposit wired directly to Chicago Title Costa Rica,where the deposit remains in Escrow for up to 60 days to give the buyer the opportunity to performdue diligence of the project and visit Costa Rica.

Upon funding we will build our first model home.

All major and some charter airlines fly into either San Jose or Liberia Airports, flying from the UnitedStates, Canada and Europe. Service to Costa Rica is provided by United Airlines, Air Canada,American Airlines, US Airways, Frontier Airlines, Air Martinique, TACA, Delta Airlines, Spirit, Condor,and others.

We are open for tours and enjoyment. Limited accommodations are available.

Financial ProjectionsAssisted Living Projections Column1

AssumptionsHomes 40

Land Price $60,000

Build Cost $1,000

Sale Price $1,800

Size 80

Conversion 10.76

Fees per Year $24,000

Vacancy 10%

Other Income 15%

Investment $3,450,000

Nurses 3

Salaries $18,000

Dioctors 2

Salaries $30,000

Manager $24,000

Activities $12,000

Cleaning Crew 5

Salaries $6,000

Grounds $12,000

Marketing 10.00%

Supplies 5.00%

F & B 20.00%

Operating Capital $250,000

JV Equity Split 50.00%

IncomeYearly Fees $864,000

Other Charges $129,600

Total $993,600

ExpensesMedical Staff $114,000

Managers $36,000

Other Staff $42,000

Marketing $99,360

Supplies $49,680

F & B $198,720

Insurance $1,200

Total $540,960

Net Before Taxes $452,640

ROI 13.12%

Equity in Homes $8,160,000

We will build 40 Assisted Living Homes and staff the clinic with 3 Nurses and 2 Doctors to take care ofour guests and residents.

We will also provide transportation for those needing to go to a hospital or their Doctors.

We intend to build 4 Clinics,

1. Alternative Medicine

2. Western Medicine (including Geriatrics)

3. Dental Center

4. Aesthetic Center

Costa Rica has all the facilities to take care of any illness but as precaution we will offer insurance totransport a patient back to their home country in the event of an accident or illness normally covered bysuch insurance.

Company: Toque Del Cielo SA, a Costa Rican Corporation

Shareholders:

Edward Ribadeneira 34% Lawyer ed@wrlawfirm.net480-874-1313

William Ribadeneira 33% Manager william0106@msn.com480-585-7421Michelle Ribadeneira 33% Marketing mrib1@mac.com

480-227-6744

President and CEO Hugo E. Ribadeneira drinlawaz@msn.com 480-650-8144

Treasurer: Edward Ribadeneira

Bank: Banco Nacional

Lawyer: Alexander Lobo Costa Rica

Neither Toque Del Cielo SA nor any of its shareholders have any legal actions filed against them norare any expected.

Dr. Hugo E. Ribadeneira

Dr. Hugo served in the United States Air Force during the Vietnam era. His specialization wasPrecision Electronic Systems. After 5 1/2 years of service, he was honorably discharged. He continuedhis studies at the University of Tulsa, OK, where he earned his Bachelor in Science degree inComputer Science/Engineering.

He earned his Certified Financial Planner designation in 1983.

At La Salle University, he earned a Juris Doctor Degree (General Law) and a Doctor of Naturopathydegree.

He graduated from Washington School of Law with a LL.M (Masters of Law, Taxation with Honors)and a Doctor of Juridical Sciences (Taxation with Honors); Dr. Ribadeneira was a Professor of Law atthis School.

Dr. Ribadeneira has published 5 books and has been a guest speaker at many seminars andconventions around the world.

Dr. Ribadeneira has ample experience in real estate development having been involved in manymulti-million commercial and residential projects over the last 20 years.