Neuropathix (NPTX) 10-Q 12 Nov 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2021	Nov. 10, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-55657
Entity Registrant Name	NEUROPATHIX, INC.
Entity Central Index Key	0001615999
Entity Tax Identification Number	46-2645343
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	3805 Old Easton Road
Entity Address, City or Town	Doylestown
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	18902
City Area Code	(215)
Local Phone Number	695-6559
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		90,874,531

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
CURRENT ASSETS:
Cash and cash equivalents	$ 5,603	$ 21,874
Prepaid expenses	15,667	161,000
Other receivables	35,400	400
Total Current Assets	56,670	183,274
NON-CURRENT ASSETS:
Property and equipment, net	75,641	59,266
Security deposits	17,121	17,121
Total Non-Current Assets	92,762	76,387
TOTAL ASSETS	149,432	259,661
CURRENT LIABILITIES:
Accounts payable and accrued expenses	705,244	721,308
Payroll and related liabilities	394,083	379,241
Loan payable	900,000	950,000
Loan payable - related party	42,092	42,092
Convertible notes payable, net of $65,069 debt discount, at September 30, 2021	303,247	198,127
Convertible notes payable, net of $43,014 debt discount - related party, at September 30, 2021	125,479
Capital lease obligations	12,860	8,471
Patent purchase liability	53,135	53,135
Due to related party, net	28,402	55,258
Derivative liabilities	84,608	138,046
Total Current Liabilities	2,649,150	2,545,678
LONG TERM LIABILITIES:
Loan payable – long term	82,910
Convertible notes payable - long term	376,373	376,373
Convertible notes payable - long term - related party		70,000
Capital lease obligation - long term	24,052	19,293
Patent purchase liability - long term	204,826	264,826
Derivative liabilities - long term	326,859	178,143
Total Long Term Liabilities	1,015,020	908,635
TOTAL LIABILITIES	3,664,170	3,454,313
Commitments and contingencies (Note 14)
STOCKHOLDERS' DEFICIT:
Common stock, $0.0001 par value, 200,000,000 authorized, 90,276,146 and 77,670,908 issued and outstanding, respectively	9,026	7,767
Additional paid-in capital	12,310,627	9,830,944
Accumulated deficit	(15,834,391)	(13,033,363)
TOTAL STOCKHOLDERS' DEFICIT	(3,514,738)	(3,194,652)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	149,432	259,661
Series A Preferred Stock [Member]
STOCKHOLDERS' DEFICIT:
Preferred Stock, Value, Issued
Series B Preferred Stock [Member]
STOCKHOLDERS' DEFICIT:
Preferred Stock, Value, Issued

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Debt discount current	$ 65,069
Debt discount related party	$ 43,014
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Shares, Issued	90,276,146	77,670,908
Common Stock, Shares, Outstanding	90,276,146	77,670,908
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized	75	75
Preferred Stock, Shares Issued	75	75
Preferred Stock, Shares Outstanding	75	75
Liquidation preference	$ 75,000	$ 75,000
Series B Preferred Stock [Member]
Preferred Stock, Shares Authorized	75	75
Preferred Stock, Shares Issued	75	75
Preferred Stock, Shares Outstanding	75	75
Liquidation preference	$ 75,000	$ 75,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
NET REVENUES:
Grant revenue	$ 35,000		$ 67,000
TOTAL NET REVENUES			67,000
OPERATING EXPENSES:
Research and development	79,483	68,546	284,136	375,938
General and administrative	484,830	737,123	2,057,434	2,303,537
TOTAL OPERATING EXPENSES	564,313	805,669	2,341,570	2,679,475
LOSS FROM OPERATIONS	(529,313)	(805,669)	(2,274,570)	(2,679,475)
OTHER INCOME (EXPENSE):
Interest expense, net	(118,037)	(151,845)	(363,108)	(766,212)
Change in fair value of derivative liabilities	(73,983)	346,708	(163,350)	468,097
TOTAL OTHER INCOME (EXPENSE)	(192,020)	194,863	(526,458)	(298,115)
NET LOSS BEFORE INCOME TAX	(721,333)	(610,806)	(2,801,028)	(2,977,590)
Income tax expense
NET LOSS	$ (721,333)	$ (610,806)	$ (2,801,028)	$ (2,977,590)
Loss per common share - basic and diluted	$ (0.01)	$ (0.01)	$ (0.03)	$ (0.04)
Weighted average common shares outstanding - basic and diluted	90,276,146	74,258,962	87,456,358	74,241,419

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDER'S DEFICIT (Unaudited) - USD ($)	Series A Preferred Stocks [Member]	Series B Preferred Stocks [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2019			$ 7,422	$ 6,794,612	$ (8,496,088)	$ (1,694,054)
Beginning balance, shares at Dec. 31, 2019	75	75	74,225,141
Stock based compensation				1,488,615		1,488,615
Issuance of common stock for acquisition of intellectual property			$ 3	13,247		13,250
Issuance of common stock for acquisition of intellectual property, shares			25,000
Issuance of common stock for conversion of notes payable and accrued interest			$ 5	20,595		20,600
Issuance of common stock for conversion of notes payable and accrued interest, Shares			46,896
Issuance of common stock for services			$ 50	399,950		400,000
Issuance of common stock for services, Shares			500,000
Reduction of derivative liability				12,860		12,860
Net loss					(2,977,590)	(2,977,590)
Ending balance, value at Sep. 30, 2020			$ 7,480	8,729,879	(11,473,678)	(2,736,319)
Ending balance, shares at Sep. 30, 2020	75	75	74,797,037
Beginning balance, value at Jun. 30, 2020			$ 7,425	7,989,878	(10,862,872)	(2,865,569)
Beginning balance, shares at Jun. 30, 2020	75	75	74,250,141
Stock based compensation				306,596		306,596
Issuance of common stock for conversion of notes payable and accrued interest			$ 5	20,595		20,600
Issuance of common stock for conversion of notes payable and accrued interest, Shares			46,896
Issuance of common stock for services			$ 50	399,950		400,000
Issuance of common stock for services, Shares			500,000
Reduction of derivative liability				12,860		12,860
Net loss					(610,806)	(610,806)
Ending balance, value at Sep. 30, 2020			$ 7,480	8,729,879	(11,473,678)	(2,736,319)
Ending balance, shares at Sep. 30, 2020	75	75	74,797,037
Beginning balance, value at Dec. 31, 2020			$ 7,767	9,830,944	(13,033,363)	(3,194,652)
Beginning balance, shares at Dec. 31, 2020	75	75	77,670,908
Stock based compensation				1,042,996		1,042,996
Issuance of common stock for cash			$ 769	830,079		830,848
Issuance of common stock for cash, Shares			7,690,889
Issuance of common stock for conversion of notes payable and accrued interest			$ 98	89,632		89,731
Issuance of common stock for conversion of notes payable and accrued interest, Shares			988,069
Issuance of common stock for services			$ 52	105,243		105,295
Issuance of common stock for services, Shares			525,000
Issuance of common stock in lieu of deferred compensation			$ 257	179,744		180,001
Issuance of common stock in lieu of deferred compensation, Shares			2,567,308
Issuance of common stock due to settlement of accrued expenses			$ 52	103,948		104,000
Issuance of common stock due to settlement of accrued expenses, Shares			520,000
Issuance of common stock for payment of patent purchase liability			$ 31	59,969		60,000
Issuance of common stock for payment of patent purchase liability, Shares			313,972
Reduction of derivative liability due to conversions				68,072		68,072
Net loss					(2,801,028)	(2,801,028)
Ending balance, value at Sep. 30, 2021			$ 9,026	12,310,627	(15,834,391)	(3,514,738)
Ending balance, shares at Sep. 30, 2021	75	75	90,276,146
Beginning balance, value at Jun. 30, 2021			$ 8,797	11,912,576	(15,113,058)	(3,191,685)
Beginning balance, shares at Jun. 30, 2021	75	75	87,978,445
Stock based compensation				291,190		291,190
Issuance of common stock for conversion of notes payable and accrued interest			$ 42	17,049		17,091
Issuance of common stock for conversion of notes payable and accrued interest, Shares			422,701
Issuance of common stock for services						0
Issuance of common stock in lieu of deferred compensation			$ 187	89,813		90,000
Issuance of common stock in lieu of deferred compensation, Shares			1,875,000
Net loss					(721,333)	(721,333)
Ending balance, value at Sep. 30, 2021			$ 9,026	$ 12,310,627	$ (15,834,391)	$ (3,514,738)
Ending balance, shares at Sep. 30, 2021	75	75	90,276,146

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (2,801,028)	$ (2,977,590)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	14,164	12,102
Amortization of debt discount	245,598	254,249
Stock based compensation	1,042,996	1,488,615
Issuance of common stock for acquisition of intellectual property		13,250
Issuance of common stock for services	105,295
Non-cash interest expense		430,070
Change in fair value of derivative liabilities	163,350	(468,097)
Changes in operating assets and liabilities:
Prepaid expenses	145,333	9,000
Other receivables	(35,000)
Accounts payable and accrued expenses	92,667	150,018
Payroll and related liabilities	194,842	108,589
Due to related party, net	(26,856)	22,005
NET CASH USED IN OPERATING ACTIVITIES	(858,639)	(807,789)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of equipment	(14,622)
NET CASH USED IN INVESTING ACTIVITIES	(14,622)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of common stock	813,759
Principal payments toward capital lease obligations	(6,769)	(5,566)
Proceeds from loan payable		184,200
Proceeds from loan payable - related party
Proceeds from convertible notes payable		372,150
Proceeds from convertible notes payable, net of OID		150,000
Repayment of convertible notes payable	(50,000)
Proceeds from convertible notes payable	100,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	856,990	700,784
Net increase (decrease) in cash	(16,271)	(107,005)
Cash and cash equivalents, beginning of period	21,874	121,455
Cash and cash equivalents, end of period	5,603	14,450
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	798	2,905
Cash paid for taxes
NON-CASH ACTIVITIES:
Issuance of common stock for conversion of notes payable and accrued interest	89,731	20,000
Issuance of common stock for services		250,000
Issuance of common stock for payment of patent purchase liability	60,000
Issuance of common stock in lieu of deferred compensation	180,001
Property and equipment financed through capital leases	15,917
Reduction of derivative liability	68,072	12,860
Debt discount upon the issuance of convertible note payable		372,150
Debt discount upon the issuance of convertible note payable - related party		$ 150,000

ORGANIZATION AND NATURE OF OPER

ORGANIZATION AND NATURE OF OPERATIONS	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND NATURE OF OPERATIONS	Note 1 – ORGANIZATION AND NATURE OF OPERATIONS Neuropathix, Inc. (the “Company”) was incorporated under the laws of the state of Delaware on March 25, 2013 On November 9, 2018, the Company filed an amendment to its certificate of incorporation with the Delaware Secretary of State that changed its name to Kannalife, Inc. On November 4, 2020, the Company filed an amendment to its certificate of incorporation with the Delaware Secretary of State that changed its name to Neuropathix, Inc. The Company concurrently submitted a request to FINRA for approval of the name change as well as a ticker symbol change from “KLFE” to “NPTX.” The Company’s name change and ticker symbol change was reviewed and processed by FINRA and went effective November 6, 2020. Unaudited Interim Financial Information We have prepared the accompanying condensed consolidated financial statements pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial reporting. These condensed consolidated financial statements are unaudited and, in our opinion, include all adjustments, consisting of normal recurring adjustments and accruals necessary for a fair presentation of our balance sheets, operating results, and cash flows for the periods presented. Operating results for the periods presented are not necessarily indicative of the results that may be expected for 2021. Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been omitted in accordance with the rules and regulations of the SEC. These condensed consolidated financial statements should be read in conjunction with our audited financial statements and accompanying notes for the year ended December 31, 2020, included in the Company’s Annual Report on Form 10-K filed with the SEC on March 30, 2021.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Note 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The significant accounting policies used in the preparation of the condensed consolidated financial statements are as follows: Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States, or GAAP. Significant Risks and Uncertainties The Company’s operations are subject to a number of factors that can affect its operating results and financial condition. Such factors include, but are not limited to: the results of clinical testing and trial activities of the Company’s products, the Company’s ability to obtain regulatory approval to market its products, competition from products manufactured and sold or being developed by other companies, the price of, and demand for, Company products, the Company’s ability to negotiate favorable licensing or other manufacturing and marketing agreements for its products, and the Company’s ability to raise capital. The Company currently has no commercially approved products and there can be no assurance that the Company’s research and development will be successfully commercialized. Developing and commercializing a product requires significant time and capital and is subject to regulatory review and approval as well as competition from other biotechnology and pharmaceutical companies. The Company operates in an environment of rapid change and is dependent upon the continued services of its employees and consultants and obtaining and protecting intellectual property. In December 2019, a novel strain of coronavirus, commonly known as COVID-19, surfaced. The spread of COVID-19 around the world in 2020 and 2021 has caused significant volatility in U.S. and international markets. There is significant uncertainty around the breadth and duration of business disruptions related to COVID-19, as well as its impact on the U.S. and international economies and, as such, the Company is unable to determine if it will have a material impact to its operations. The Company’s operations as of September 30, 2021 have not been significantly affected, but may be affected in the future, by the ongoing outbreak of COVID-19 which was declared a pandemic by the World Health Organization. The ultimate disruption which may be caused by the outbreak is uncertain; however, it may result in a material adverse impact on the Company’s financial position, operations and cash flows. Possible areas that may be affected include, but are not limited to, disruption to the Company’s labor workforce, unavailability of products and supplies used in operations, and the decline in value of assets held by the Company. Revenue Recognition It is the Company’s policy that revenues are recognized in accordance with ASC 606 “Revenue Recognition.” Five basic steps must be followed before revenue can be recognized; (1) Identifying the contract(s) with a customer that creates enforceable rights and obligations; (2) Identifying the performance obligations in the contract, such as promising to transfer goods or services to a customer; (3) Determining the transaction price, meaning the amount of consideration in a contract to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer; (4) Allocating the transaction price to the performance obligations in the contract, which requires the company to allocate the transaction price to each performance obligation on the basis of the relative standalone selling prices of each distinct good or services promised in the contract; and (5) Recognizing revenue when (or as) the entity satisfies a performance obligation by transferring a promised good or service to a customer. The amount of revenue recognized is the amount allocated to the satisfied performance obligation. Adoption of ASC 606 has not changed the timing and nature of the Company’s revenue recognition and there has been no material effect on the Company’s financial statements. Our revenues consist of state and federal research grants and fees received from research services for third-party product development. These revenues are recognized when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the price is fixed or determinable and collectability is reasonably assured. On September 28, 2021, the Company received a notice of award for a $ 2.97 977,054 991,944 1,001,774 35,000 Use of Estimates The preparation of consolidated financial statements and accompanying notes in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the dates of the consolidated financial statements, and the reported amounts of revenues and expenses during the periods. Actual results could differ from those estimates. Significant matters requiring the use of estimates and assumptions include, but are not necessarily limited to, establishing the fair value of marketable securities and periodically evaluating marketable securities for potential impairment, fair value of the Company’s stock, stock-based compensation, valuation of derivative liabilities and valuation allowance relating to the Company’s deferred tax assets. Management believes that its estimates and assumptions are reasonable, based on information that is available at the time they are made. Net Loss per Share Basic net loss per share is calculated by dividing the net loss for the period by the weighted-average number of common shares outstanding during the period. Diluted net income per share is calculated by dividing income for the period by the weighted-average number of common shares outstanding during the period, increased by potentially dilutive common shares ("dilutive securities") that were outstanding during the period. Dilutive securities include stock options and warrants granted, convertible debt, and convertible preferred stock. The weighted average number of common stock equivalents not included in diluted income per share, because the effects are anti-dilutive, was 39,843,027 4,113,729 Research and Development In accordance with FASB ASC 730, Research and Development 79,483 68,546 284,136 375,938 Stock Based Compensation The Company accounts for share-based compensation in accordance with the fair value recognition provision of FASB ASC 718, Compensation – Stock Compensation (“ASC 718”), prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense, which is included in the general and administrative expense in the consolidated financial statements based on the estimated grant date fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). Recently Issued Authoritative Guidance In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses” to improve information on credit losses for financial assets and net investment in leases that are not accounted for at fair value through net income. ASU 2016-13 replaces the current incurred loss impairment methodology with a methodology that reflects expected credit losses. In April 2019 and May 2019, the FASB issued ASU No. 2019-04, “Codification Improvements to Topic 326, Financial Instruments-Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments” and ASU No. 2019-05, “Financial Instruments-Credit Losses (Topic 326): Targeted Transition Relief” which provided additional implementation guidance on the previously issued ASU. In November 2019, the FASB issued ASU 2019-10, “Financial Instruments - Credit Loss (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842),” which defers the effective date for public filers that are considered small reporting companies (“SRC”) as defined by the Securities and Exchange Commission to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Since the Company is an SRC, implementation is not needed until January 1, 2023. The Company will continue to evaluate the effect of adopting ASU 2016-13 will have on the Company’s consolidated financial statements.

GOING CONCERN AND MANAGEMENT_S

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	Note 3 – GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS The Company’s condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in our accompanying condensed consolidated financial statements, the Company has had a loss from operations of $2,801,028 2,274,570 2,679,475 15,834,391 In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management plans to raise additional capital through the sale of convertible debt securities offering. However, there are no assurances that such additional funding will be achieved or that management’s plans will be successful. The accompanying condensed consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	Note 4 – FAIR VALUE MEASUREMENTS The Company follows FASB ASC 820, Fair Value Measurements and Disclosures Level 1 - Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2 - Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3 - Pricing inputs that are generally unobservable inputs and not corroborated by market data. Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts reported in the Company’s condensed consolidated financial statements for cash, accounts payable and accrued expenses approximate their fair value because of the immediate or short-term nature of these financial instruments. Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated. The following table presents liabilities that are measured and recognized at fair value as of September 30, 2021 and December 31, 2020, on a recurring basis: Fair Value, Liabilities Measured on Recurring Basis September 30, 2021 Level 1 Level 2 Level 3 Total Carrying Value Derivative liabilities $ — $ — $ 411,467 $ 411,467 December 31, 2020 Level 1 Level 2 Level 3 Total Carrying Value Derivative liabilities $ — $ — $ 316,189 $ 316,189

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 5 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses at September 30, 2021 and December 31, 2020 consisted of the following: Accounts payable and accrued expenses September 30, 2021 December 31, 2020 Accounts payable and accrued expenses $ 416,082 $ 538,527 Accrued interest 289,162 182,781 Totals $ 705,244 $ 721,308

PAYROLL AND RELATED LIABILITIES

PAYROLL AND RELATED LIABILITIES	9 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
PAYROLL AND RELATED LIABILITIES	NOTE 6 – PAYROLL AND RELATED LIABILITIES Payroll and related liabilities at September 30, 2021 and December 31, 2020 consisted of the following: Schedule of Payroll and Related Liabilities September 30, 2021 December 31, 2020 Payroll $ 152,876 $ 149,704 Payroll taxes 241,207 229,537 Totals $ 394,083 $ 379,241 As of September 30, 2021, the Company has accrued payroll and payroll taxes in connection with salaries paid and accrued to four officers of the Company which includes $ 50,000 12,500 100,000 12,500

LOAN PAYABLE

LOAN PAYABLE	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
LOAN PAYABLE	NOTE 7 – LOAN PAYABLE Schedule of Loans Payable September 30, 2021 December 31, 2020 Loan payable at 8 December 31, 2021 * $ 850,000 $ 850,000 Loan payable at 0.25 July 26, 2023 82,910 — Loan payable at 1 June 11, 2011 * 50,000 100,000 Total 900,000 950,000 Less: short term loans 900,000 — Total long-term loans $ — $ 950,000 * - unsecured note On July 26, 2021, the Company entered into a promissory note purchase agreement, with Cross & Company pursuant to which the purchaser agreed to purchase a promissory note in the principal amount of $100,000. The note matures on July 26, 2023. The note bears interest at 0.25% per annum. The note holds a right of offset for the holder of the note, whereby the holder shall have the right to offset any proceeds due to the Debtor for “Puts” delivered to Holder pursuant to a Equity Purchase Agreement by and between Holder and Debtor dated September 16, 2020. On July 26, 2021, Cross & Company exercised its right of offset under the promissory note agreement with the Company and the Company put 250,000 shares of its common stock to Cross & Company with net proceeds of $8,288. On August 10, 2021, Cross & Company exercised its right of offset under the promissory note agreement with the Company and the Company put 172,701 shares of its common stock to Cross & Company with net proceeds of $8,803. After the effect on the offsets, the promissory note has a remaining balance of $82,910 as of September 30, 2021. Total interest expense on notes payable, amounted to $ 16,767 13,753 50,301 38,352 178,126 127,825

LOAN PAYABLE _ RELATED PARTY

LOAN PAYABLE – RELATED PARTY	9 Months Ended
	Sep. 30, 2021
Loan Payable Related Party
LOAN PAYABLE – RELATED PARTY	NOTE 8 – LOAN PAYABLE – RELATED PARTY Prior to the share exchange agreement, the Company borrowed $ 25,822 March 31, 2022 16,270 42,092 The loans represent working capital advances from shareholders, bear interest at 0.5 226

CAPITAL LEASE OBLIGATIONS

CAPITAL LEASE OBLIGATIONS	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
CAPITAL LEASE OBLIGATIONS	NOTE 9 – CAPITAL LEASE OBLIGATIONS In September 2019, the Company entered into a lease agreement with Thermo Fisher Scientific to acquire equipment with 48 941 12 21,505 22,457 In March 2021, the Company entered into another lease agreement with Thermo Fisher Scientific to acquire equipment with 36 699 13 15,407 23,404

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Sep. 30, 2021
Investments, Debt and Equity Securities [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 10 – CONVERTIBLE NOTES PAYABLE Prior to the Share Exchange, the Company issued a convertible note to an investor, face value of $ 500,000 500,000 3 February 16, 2030 0.10 1,500,000 123,627 26,373 In December 2019, the Company entered into a Securities Purchase Agreement with an investor pursuant to which the Company agreed to sell to the investor a $ 100,000 8 (a) elects to repay the Note, it must do so at a premium of one hundred and twenty five percent (125%) of the face amount of the Note, together with all unpaid and accrued interest to the date of repayment. (b) elects to involuntarily exercise conversion of this Note to the Holder, the Company must provide written notice to the Holder along with an executed copy of the Company’s Notice of Conversion, specifying that the Note shall be converted into shares of the Company’s Common Stock based upon at an effective conversion price of 75% of the average closing price of the Company’s common stock on the fifteen days prior to conversion. The embedded conversion feature of this Note was deemed to require bifurcation and liability classification, at fair value. Pursuant to the Securities Purchase Agreement, the Company also sold warrants to the investors to purchase up to an aggregate of 100,000 On March 12, 2020, the Company entered into securities purchase agreements with two different accredited investors (each an “Investor”, and together the “Investors”) pursuant to which each Investor purchased an 8% unsecured convertible promissory note (each a “8% Note”, and together the “8% Notes”) from the Company. The terms and conditions of each of the 8% Notes are substantially the same. Each 8% Note has a principal amount of $ 105,000 5,000 100,000 March 12, 2021 8 988,069 85,000 4,731 14,000 On June 8, 2020, the Company entered into a securities purchase agreement, dated as of June 2, 2020 (the “Purchase Agreement”), with an accredited investor pursuant to which the investor purchased a 12% unsecured convertible promissory note (the “12% Note”) from the Company. The 12 165,000 9,000 156,000 52,000 All principal amounts and the interest thereon are convertible into shares of the Company’s common stock at the option of the Investor, after six (6) months from the date of the 12% Note. All closings occurred following the satisfaction of customary closing conditions. The 12% Note is convertible at the option of the holder at any time into shares of the Company’s common stock at an effective conversion price of the lesser of (i) 68% multiplied by the lowest Trading Price (representing a discount rate of 32%) during the previous fifteen (15) trading day period ending on the latest complete trading day prior to the date of the 12% Note or (ii) the Variable Conversion Price. In connection with the Purchase Agreement and the 12% Note, the Company issued a common stock purchase warrant to purchase 36,666 0.75 On June 23, 2020, the Company entered into a securities purchase agreement, dated as of June 19, 2020, with an accredited investor pursuant to which the investor purchased a 12 150,000 20,750 June 19, 2021 25,000 115,385 1.30 1,696,838 Total interest expense on convertible notes payable, inclusive of amortization of debt discount of $ 49,315 92,466 60,568 107,161 190,119 195,616 225,122 226,240 Total accrued interest on convertible notes payable, as of September 30, 2021 and December 31, 2020, was $ 63,872 26,105

CONVERTIBLE NOTES PAYABLE _ REL

CONVERTIBLE NOTES PAYABLE – RELATED PARTY	9 Months Ended
	Sep. 30, 2021
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Abstract]
CONVERTIBLE NOTES PAYABLE – RELATED PARTY	NOTE 11 – CONVERTIBLE NOTES PAYABLE – RELATED PARTY In January 2020, the Company sold $ 100,000 100,000 In February 2020, the Company sold an additional $ 50,000 50,000 Total interest expense on convertible notes payable – related party, inclusive of amortization of debt discount of $ 18,493 18,493 21,493 21,493 55,479 51,507 64,479 59,685 Total accrued interest on convertible notes payable – related party, as of September 30, 2021 and December 31, 2020, was $ 20,178 11,178

PATENT PURCHASE LIABILITY

PATENT PURCHASE LIABILITY	9 Months Ended
	Sep. 30, 2021
Patent Purchase Liability
PATENT PURCHASE LIABILITY	NOTE 12 – PATENT PURCHASE LIABILITY On December 17, 2020, the Company entered into an Intellectual Property Rights Purchase and Transfer Agreement (the “IP Purchase Agreement”) by and between Advanced Neural Dynamics (“AND”), Fox Chase, Dr. Douglas Brenneman (“Brenneman”) and the Company to acquire the IP Rights and concurrently entered into a Pharmaceutical Royalty Agreement with AND and Fox Chase. Pursuant to the IP Purchase Agreement, the Company acquired the IP Assets for a $ 570,000 • 1,000,000 0.27 270,000 • $ 300,000 0.30 0.60 In addition, AND/Brenneman shall receive cash payments of $15,000 annually, payable in quarterly installments to offset against tax payments, netted out against actual tax costs incurred. In the event such payments are not made, there will be a 10% penalty assessed on said late tax offset payment. The liabilities from the IP purchase agreement are recognized at the commencement date based on the present value of remaining payments over the payment term using the Company’s secured incremental borrowing rates or implicit rates, when readily determinable. The Company’s IP purchase agreement does not provide an implicit rate that can readily be determined. Therefore, the Company uses an 8% discount rate based on our incremental borrowing rate, which is determined using the average interest rate of our long-term debt as of December 17, 2020.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	9 Months Ended
	Sep. 30, 2021
Derivative Liabilities
DERIVATIVE LIABILITIES	NOTE 13 – DERIVATIVE LIABILITIES The Company issued debts that consist of the issuance of convertible notes with variable conversion provisions. In addition, the Company issued warrants with variable conversion provisions. The conversion terms of the convertible notes and warrants are variable based on certain factors, such as the future price of the Company’s common stock. The number of shares of common stock to be issued is based on the future price of the Company’s common stock. The number of shares of common stock issuable upon conversion of the promissory note is indeterminate. Pursuant to ASC 815-15 Embedded Derivatives, the fair values of the variable conversion option and warrants and shares to be issued were recorded as derivative liabilities on the issuance date. Based on the various convertible notes described in Note 10 and 11, the fair value of applicable derivative liabilities on notes, warrants and change in fair value of derivative liability are as follows for the nine months ended September 30, 2021: Schedule of Derivative Liabilities Derivative Liability - Convertible Notes Derivative Liability - Warrants Total Balance as of December 31, 2020 $ 153,140 $ 163,049 $ 316,189 Additions during the period — — — Change in fair value (460 ) 163,810 163,350 Change due to exercise / redemptions (68,072 ) — (68,072 ) Balance as of September 30, 2021 $ 84,608 $ 326,859 $ 411,467 The fair value of the derivative liability – convertible notes is estimated using a Monte Carlo pricing model with the following assumptions: Schedule of share-based payment award, stock options, valuation assumptions Market value of common stock $ 0.068 0.124 Expected volatility 55.9 57.5 % Expected term (in years) 0.17 2.00 Risk-free interest rate 0.00 % The fair value of the derivative liability – warrants is estimated using a Monte Carlo pricing model with the following assumptions: Schedule of share-based payment award, stock options, valuation assumptions Market value of common stock $ 0.068 0.124 Expected volatility 80.5 104.7 % Expected term (in years) 1.23 5.00 Risk-free interest rate 0.00 %

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 14 – COMMITMENTS AND CONTINGENCIES Legal Proceedings From time to time the Company may get involved in legal proceedings arising in the ordinary course of business. Other than as set forth in “Legal Proceedings” in Part II below, the Company believes there is no litigation pending that could have, individually or in the aggregate, a material adverse effect on its results of operations or financial condition. Occupancy Leases On April 1, 2014, the Company entered into a one year lease arrangement for office space, with the option to renew the lease annually. The lease has been renewed through April 2022. The monthly rent payment is $ 5,600 15,000 On September 15, 2015, we entered into a one year lease arrangement for additional office space, the lease has been renewed is currently scheduled to expire on September 30, 2021. The monthly rent payment is $ 359 183 On July 1, 2018, we entered into a one year lease arrangement for additional office space, with the option to renew the lease annually. On September 1, 2018, we subleased this office space to a third party. The subleasee will pay 50% of the rent until expiration of lease on June 30, 2024. The monthly rent payment is $ 2,723 2,121 Royalties On December 17, 2020, the Company entered into an Intellectual Property Rights Purchase and Transfer Agreement by and between AND, Fox Chase, Brenneman and the Company to acquire the IP Rights and concurrently entered into the “Royalty Agreement with AND and Fox Chase. Pursuant to the Royalty Agreement, the following royalties and license fees are payable to Fox Chase and AND as well: • 1% royalties on net sales up to $500,000 per year per participant (for an aggregate maximum of 2% and up to $1,000,000); • 1% upfront sublicense fees per participant; and • 1% reversion rights to each participant (for 2% aggregate), which rights include future milestone payments.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 15 – STOCKHOLDERS’ DEFICIT Series A Preferred Stock Effective May 3, 2018, the Company’s Board of Directors authorized and designated 75 shares of the Company’s Preferred Stock as Series A Preferred Stock. Each share of the Series A Preferred Stock is entitled to a liquidation preference of $1,000 per share and is convertible into 1,000 shares of the Company’s common stock. The holders of a majority of the Series A Preferred Stock are entitled to elect up to four (4) directors to the Company’s board of directors and have preferential rights in regard to the election of Series A directors. In all other voting matters, the holders of Series A Preferred Stock are entitled to cast 1,000 votes per share. Series B Preferred Stock Effective May 3, 2018, the Company’s Board of Directors authorized and designated 75 shares of the Company’s Preferred Stock as Series B Preferred Stock. Each share of the Series B Preferred Stock is entitled to a liquidation preference of $1,000 per share and is convertible into 1,000 shares of the Company’s common stock. The holders of a majority of the Series B Preferred Stock are entitled to elect up to three (3) directors to the Company’s board of directors and have preferential rights in regard to the election of Series B directors. In all other voting matters, the holders of Series B Preferred Stock are entitled to cast 1,000 votes per share. Common Stock The Company is authorized to issue 200,000,000 0.0001 All common stock shares have equal voting rights, are non-assessable and have one vote per share. Voting rights are not cumulative and, therefore, the holders of more than 50% of the common stock could, if they choose to do so, elect all of the directors of the Company, subject to the rights of the preferred stockholders. Equity Purchase Agreement with Cross & Company On September 18, 2020, the Company entered into an Equity Purchase Agreement with Cross and Company. We have the right to “put,” or sell, up to 8,108,108 shares of our common stock to Cross. Unless terminated earlier, Cross’s purchase commitment will automatically terminate on the earlier of the date on which Cross shall have purchased shares pursuant to the Equity Purchase Agreement for an aggregate purchase price of $6,000,000 or September 18, 2023. The purchase price per share is calculated at a fifteen percent discount of the lowest trading price of the Company’s common stock during the ten days after Cross and Co. receives the shares. On January 4, 2021, the Company issued 109,098 10,000 272 On January 12, 2021, the Company issued 175,000 On January 13, 2021, the Company issued 117,609 10,000 and $ 97 258,559 0.11 28,571 On January 15, 2021, the Company issued 29,167 0.23 On January 15, 2021, the Company issued 313,972 shares of common stock at the price of $0.19 per share for the purchase of intellectual property based on a five year installment sale. This compensation is included in research and development on the consolidated statement of operations. The issuance was an error and was intended, as per agreement to be 200,000 shares at the floor price of $.30 per share. The Company and the recipient have discussed the cancellation of 113,972 shares which will occur in the second quarter of 2021. On January 28, 2021, the Company sold 388,583 0.13 51,410 On February 1, 2021, the Company issued 517,674 45,000 and $ 162 On February 10, 2021, the Company issued 243,688 20,000 and $ 4,200 0.10 On February 10, 2021, the Company issued 697,714 for a total purchase price of $ 121,577 On February 10, 2021, the Company issued 3,500,000 shares of common stock in exchange of cash at $0.10 per share for a total purchase price of $ 350,000 On February 22, 2021, the Company issued 715,893 0.16 115,617 On February 26, 2021, the Company issued 1,050,045 0.09 90,146 O n March 2, 2021, the Company issued 520,000 0.10 On March 4, 2021, the Company issued 320,833 0.23 On March 12, 2021, the Company issued its CEO 692,308 90,000 On March 25, 2021, the Company issued 657,394 56,437 On July 13, 2021, the Company issued 250,000 0.03 8,288 On July 28, 2021, the Company issued its CEO 1,875,000 0.05 90,000 On August 10, 2021, the Company issued 172,701 0.06 $8,803 Stock Options On May 4, 2020, the Company granted options to purchase 6,050,000 0.57 10 3,152,050 On May 18, 2020, the Company granted options to purchase 75,000 0.51 10 34,260 On September 14, 2020 and December 24, 2020, the Company granted options to purchase 250,000 0.84 0.20 10 180,950 On September 23, 2020, the Company granted options to purchase 200,000 0.80 10 109,060 On December 28, 2020, the Company granted options to purchase 200,000 0.18 10 26,720 On March 12, 2021, the Company granted options to purchase 7,350,000 0.13 10 732,795 On March 12, 2021, the Company granted options to purchase 200,000 0.13 2 19,940 On April 2, 2021, the Company granted options to purchase 75,000 0.16 10 9,000 On July 13, 2021, the Company granted options to purchase 250,000 0.12 10 17,725 The remaining expense outstanding through March 12, 2024 is $ 1,790,369 For the three months ended September 30, 2021 and 2020, the Company recorded $ 333,205 267,521 For the nine months ended September 30, 2021 and 2020, the Company recorded $ 1,042,996 1,215,090 255,854 273,525 For the three months ended September 30, 2021 and 2020, the Company recorded $ 90,000 0 For the nine months ended September 30, 2021 and 2020, the Company recorded $ 180,001 0 For the three months ended September 30, 2021 and 2020, the Company recorded $ 0 400,000 For the nine months ended September 30, 2021 and 2020, the Company recorded $ 105,295 400,000 The fair value of the options is estimated using a Black-Scholes Options Pricing Model with the following assumptions: Schedule of share-based payment award, stock options, valuation assumptions Market value of common stock on issuance date $ 0.13 0.84 Exercise price $ 0.13 2.00 Expected volatility 86 138 % Expected term (in years) 5.50 6.50 Risk-free interest rate 0.64 1.73 % Expected dividend yields — On August 14, 2019, the Board authorized the Company’s 2019 Equity Incentive Plan (the “2019 Plan”) in order to facilitate the grant of cash and equity incentives to directors, employees (including our named executive officers) and consultants of our company and certain of its affiliates and to enable our company and certain of its affiliates to obtain and retain services of these individuals, which is essential to our long-term success. Our 2019 Plan allows for the grant of a variety of equity vehicles to provide flexibility in implementing equity awards, including incentive stock options, non-qualified stock options, restricted stock grants, unrestricted stock grants and restricted stock units. There were initially 7,500,000 shares of Company common stock authorized for issuance under our 2019 Plan. On May 4, 2020, the Company amended its 2019 Plan to increase the number of shares of Company common stock authorized for issuance thereunder to 11,500,000 shares. On March 12, 2021, the Company executed a second amendment to the 2019 Plan to (i) replace all references to “Kannalife, Inc.,” the Company’s former name, to “Neuropathix, Inc.,” and (ii) increase the number of shares of Company common stock authorized for issuance thereunder 20,000,000 shares (the “Second Plan Amendment”). The Second Plan Amendment was approved by the Company’s Board of Directors on March 12, 2021. The Second Plan Amendment remains subject to shareholder approval, which the Company shall undertake to obtain as soon as reasonably practicable, but in no event later than one year from the amendment date. In the event that the Company does not obtain the requisite shareholder approval of the Second Plan Amendment within one year, the Second Plan Amendment shall not be effective. As of September 30, 2021, there were 13,000,000 The following is a summary of outstanding and exercisable options: Schedule of outstanding and exercisable options Numbers of Options Weighted Avg Exercise Price Weighted Avg Remaining Years Outstanding as of December 31, 2020 7,125,000 $ 0.58 9.30 Granted 7,625,000 0.13 9.95 Exercised — — — Forfeited — — — Expired — — — Outstanding as of September 30, 2021 14,750,000 $ 0.35 9.02 Outstanding as of September 30, 2021, vested 7,870,313 $ 0.43 8.85 Warrants In January and February 2020, the Company entered into a Securities Purchase Agreement with investors pursuant to which the Company agreed to sell the investors a $ 100,000 50,000 100,000 50,000 3 8 On June 8, 2020, the Company entered into a Securities Purchase Agreement, dated as of June 2, 2020 (the “Purchase Agreement”) with an accredited investor pursuant to which the investor purchased a 12% unsecured convertible promissory note (the “12% Note”) from the Company. In connection with the Purchase Agreement and the 12 36,666 3 On June 23, 2020, the Company entered into a Securities Purchase Agreement, dated as of June 19, 2020 with an accredited investor pursuant to which the Investor purchased a 12 115,385 1.30 0.09 1,696,838 On February 10, 2021, the Company entered into a letter agreement with Lyons Capital, pursuant to which the Company agreed to issue and sell 3,500,000 shares of the Company’s common stock, par value $ 0.0001 3,500,000 1,207,500 The following is a summary of outstanding and exercisable warrants: Schedule of outstanding and exercisable warrants Number of Shares Weighted Average Exercise Price Balance at December 31, 2020 1,289,343 $ 0.18 Issued 4,194,161 0.22 Reset 2,828,064 0.03 Expired — — Balance at September 30, 2021 8,311,568 $ 0.13 At September 30, 2021, 8,311,568 160,050 3.91

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 16 – RELATED PARTY TRANSACTIONS The Company’s Chief Executive Officer (“CEO”) shares the use of the leased office space for personal living quarters. The CEO reimburses the Company for 50% of the monthly rent, or $ 2,800 As of September 30, 2021, the Company owes the CEO $ 50,000 25,496 During the nine months ended September 30, 2021, the Company repaid $ 50,000 On March 12, 2021, the Company issued its CEO 692,308 $0.13 90,000 On July 28 2021, the Company issued its CEO 1,875,000 0.05 90,000 See Notes 8, 11, 14 and 15 for additional related party transactions.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17 – SUBSEQUENT EVENTS On October 1, 2021, the Company put 598,385 25,000 The Company has evaluated subsequent events occurring after September 30, 2021, the date of our most recent balance sheet, through the date our financial statements were issued and determined no additional subsequent events exist.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States, or GAAP.
Significant Risks and Uncertainties	Significant Risks and Uncertainties The Company’s operations are subject to a number of factors that can affect its operating results and financial condition. Such factors include, but are not limited to: the results of clinical testing and trial activities of the Company’s products, the Company’s ability to obtain regulatory approval to market its products, competition from products manufactured and sold or being developed by other companies, the price of, and demand for, Company products, the Company’s ability to negotiate favorable licensing or other manufacturing and marketing agreements for its products, and the Company’s ability to raise capital. The Company currently has no commercially approved products and there can be no assurance that the Company’s research and development will be successfully commercialized. Developing and commercializing a product requires significant time and capital and is subject to regulatory review and approval as well as competition from other biotechnology and pharmaceutical companies. The Company operates in an environment of rapid change and is dependent upon the continued services of its employees and consultants and obtaining and protecting intellectual property. In December 2019, a novel strain of coronavirus, commonly known as COVID-19, surfaced. The spread of COVID-19 around the world in 2020 and 2021 has caused significant volatility in U.S. and international markets. There is significant uncertainty around the breadth and duration of business disruptions related to COVID-19, as well as its impact on the U.S. and international economies and, as such, the Company is unable to determine if it will have a material impact to its operations. The Company’s operations as of September 30, 2021 have not been significantly affected, but may be affected in the future, by the ongoing outbreak of COVID-19 which was declared a pandemic by the World Health Organization. The ultimate disruption which may be caused by the outbreak is uncertain; however, it may result in a material adverse impact on the Company’s financial position, operations and cash flows. Possible areas that may be affected include, but are not limited to, disruption to the Company’s labor workforce, unavailability of products and supplies used in operations, and the decline in value of assets held by the Company.
Revenue Recognition	Revenue Recognition It is the Company’s policy that revenues are recognized in accordance with ASC 606 “Revenue Recognition.” Five basic steps must be followed before revenue can be recognized; (1) Identifying the contract(s) with a customer that creates enforceable rights and obligations; (2) Identifying the performance obligations in the contract, such as promising to transfer goods or services to a customer; (3) Determining the transaction price, meaning the amount of consideration in a contract to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer; (4) Allocating the transaction price to the performance obligations in the contract, which requires the company to allocate the transaction price to each performance obligation on the basis of the relative standalone selling prices of each distinct good or services promised in the contract; and (5) Recognizing revenue when (or as) the entity satisfies a performance obligation by transferring a promised good or service to a customer. The amount of revenue recognized is the amount allocated to the satisfied performance obligation. Adoption of ASC 606 has not changed the timing and nature of the Company’s revenue recognition and there has been no material effect on the Company’s financial statements. Our revenues consist of state and federal research grants and fees received from research services for third-party product development. These revenues are recognized when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the price is fixed or determinable and collectability is reasonably assured. On September 28, 2021, the Company received a notice of award for a $ 2.97 977,054 991,944 1,001,774 35,000
Use of Estimates	Use of Estimates The preparation of consolidated financial statements and accompanying notes in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the dates of the consolidated financial statements, and the reported amounts of revenues and expenses during the periods. Actual results could differ from those estimates. Significant matters requiring the use of estimates and assumptions include, but are not necessarily limited to, establishing the fair value of marketable securities and periodically evaluating marketable securities for potential impairment, fair value of the Company’s stock, stock-based compensation, valuation of derivative liabilities and valuation allowance relating to the Company’s deferred tax assets. Management believes that its estimates and assumptions are reasonable, based on information that is available at the time they are made.
Net Loss per Share	Net Loss per Share Basic net loss per share is calculated by dividing the net loss for the period by the weighted-average number of common shares outstanding during the period. Diluted net income per share is calculated by dividing income for the period by the weighted-average number of common shares outstanding during the period, increased by potentially dilutive common shares ("dilutive securities") that were outstanding during the period. Dilutive securities include stock options and warrants granted, convertible debt, and convertible preferred stock. The weighted average number of common stock equivalents not included in diluted income per share, because the effects are anti-dilutive, was 39,843,027 4,113,729
Research and Development	Research and Development In accordance with FASB ASC 730, Research and Development 79,483 68,546 284,136 375,938
Stock Based Compensation	Stock Based Compensation The Company accounts for share-based compensation in accordance with the fair value recognition provision of FASB ASC 718, Compensation – Stock Compensation (“ASC 718”), prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense, which is included in the general and administrative expense in the consolidated financial statements based on the estimated grant date fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period).
Recently Issued Authoritative Guidance	Recently Issued Authoritative Guidance In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses” to improve information on credit losses for financial assets and net investment in leases that are not accounted for at fair value through net income. ASU 2016-13 replaces the current incurred loss impairment methodology with a methodology that reflects expected credit losses. In April 2019 and May 2019, the FASB issued ASU No. 2019-04, “Codification Improvements to Topic 326, Financial Instruments-Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments” and ASU No. 2019-05, “Financial Instruments-Credit Losses (Topic 326): Targeted Transition Relief” which provided additional implementation guidance on the previously issued ASU. In November 2019, the FASB issued ASU 2019-10, “Financial Instruments - Credit Loss (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842),” which defers the effective date for public filers that are considered small reporting companies (“SRC”) as defined by the Securities and Exchange Commission to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Since the Company is an SRC, implementation is not needed until January 1, 2023. The Company will continue to evaluate the effect of adopting ASU 2016-13 will have on the Company’s consolidated financial statements.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Fair Value, Liabilities Measured on Recurring Basis	Fair Value, Liabilities Measured on Recurring Basis September 30, 2021 Level 1 Level 2 Level 3 Total Carrying Value Derivative liabilities $ — $ — $ 411,467 $ 411,467 December 31, 2020 Level 1 Level 2 Level 3 Total Carrying Value Derivative liabilities $ — $ — $ 316,189 $ 316,189

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
Accounts payable and accrued expenses	Accounts payable and accrued expenses September 30, 2021 December 31, 2020 Accounts payable and accrued expenses $ 416,082 $ 538,527 Accrued interest 289,162 182,781 Totals $ 705,244 $ 721,308

PAYROLL AND RELATED LIABILITI_2

PAYROLL AND RELATED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
Schedule of Payroll and Related Liabilities	Schedule of Payroll and Related Liabilities September 30, 2021 December 31, 2020 Payroll $ 152,876 $ 149,704 Payroll taxes 241,207 229,537 Totals $ 394,083 $ 379,241

LOAN PAYABLE (Tables)

LOAN PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Schedule of Loans Payable	Schedule of Loans Payable September 30, 2021 December 31, 2020 Loan payable at 8 December 31, 2021 * $ 850,000 $ 850,000 Loan payable at 0.25 July 26, 2023 82,910 — Loan payable at 1 June 11, 2011 * 50,000 100,000 Total 900,000 950,000 Less: short term loans 900,000 — Total long-term loans $ — $ 950,000 * - unsecured note

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Derivative Liabilities	Schedule of Derivative Liabilities Derivative Liability - Convertible Notes Derivative Liability - Warrants Total Balance as of December 31, 2020 $ 153,140 $ 163,049 $ 316,189 Additions during the period — — — Change in fair value (460 ) 163,810 163,350 Change due to exercise / redemptions (68,072 ) — (68,072 ) Balance as of September 30, 2021 $ 84,608 $ 326,859 $ 411,467
Schedule of share-based payment award, stock options, valuation assumptions	Schedule of share-based payment award, stock options, valuation assumptions Market value of common stock on issuance date $ 0.13 0.84 Exercise price $ 0.13 2.00 Expected volatility 86 138 % Expected term (in years) 5.50 6.50 Risk-free interest rate 0.64 1.73 % Expected dividend yields —
Convertible Notes Payable [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of share-based payment award, stock options, valuation assumptions	Schedule of share-based payment award, stock options, valuation assumptions Market value of common stock $ 0.068 0.124 Expected volatility 55.9 57.5 % Expected term (in years) 0.17 2.00 Risk-free interest rate 0.00 %
Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of share-based payment award, stock options, valuation assumptions	Schedule of share-based payment award, stock options, valuation assumptions Market value of common stock $ 0.068 0.124 Expected volatility 80.5 104.7 % Expected term (in years) 1.23 5.00 Risk-free interest rate 0.00 %

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
Schedule of share-based payment award, stock options, valuation assumptions	Schedule of share-based payment award, stock options, valuation assumptions Market value of common stock on issuance date $ 0.13 0.84 Exercise price $ 0.13 2.00 Expected volatility 86 138 % Expected term (in years) 5.50 6.50 Risk-free interest rate 0.64 1.73 % Expected dividend yields —
Schedule of outstanding and exercisable options	Schedule of outstanding and exercisable options Numbers of Options Weighted Avg Exercise Price Weighted Avg Remaining Years Outstanding as of December 31, 2020 7,125,000 $ 0.58 9.30 Granted 7,625,000 0.13 9.95 Exercised — — — Forfeited — — — Expired — — — Outstanding as of September 30, 2021 14,750,000 $ 0.35 9.02 Outstanding as of September 30, 2021, vested 7,870,313 $ 0.43 8.85
Schedule of outstanding and exercisable warrants	Schedule of outstanding and exercisable warrants Number of Shares Weighted Average Exercise Price Balance at December 31, 2020 1,289,343 $ 0.18 Issued 4,194,161 0.22 Reset 2,828,064 0.03 Expired — — Balance at September 30, 2021 8,311,568 $ 0.13

ORGANIZATION AND NATURE OF OP_2

ORGANIZATION AND NATURE OF OPERATIONS (Details Narrative)	3 Months Ended
	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Date of Incorporation	Mar. 25, 2013

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Product Information [Line Items]
Weighted average number of common stock, anti-dilutive			39,843,027	4,113,729
Research and Development	$ 79,483	$ 68,546	$ 284,136	$ 375,938
Revenue, Rights Granted [Member]
Product Information [Line Items]
Grant revenue			35,000
Phase 2 S T T R Study Grant [Member]
Product Information [Line Items]
Grant revenue			2,970,000
Phase 2 S T T R Study Grant [Member] | Year One [Member]
Product Information [Line Items]
Grant revenue			977,054
Phase 2 S T T R Study Grant [Member] | Year Two [Member]
Product Information [Line Items]
Grant revenue			991,944
Phase 2 S T T R Study Grant [Member] | Year Three [Member]
Product Information [Line Items]
Grant revenue			$ 1,001,774

GOING CONCERN AND MANAGEMENT__2

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Operating Income (Loss)	$ 529,313	$ 805,669	$ 2,274,570	$ 2,679,475
Accumulated deficit	$ 15,834,391		$ 15,834,391		$ 13,033,363

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	$ 411,467	$ 316,189
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	411,467	316,189
Fair Value, Inputs, Level 1, 2 and 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	$ 411,467	$ 316,189

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accounts payable and accrued expenses	$ 416,082	$ 538,527
Accrued interest	289,162	182,781
Totals	$ 705,244	$ 721,308

PAYROLL AND RELATED LIABILITI_3

PAYROLL AND RELATED LIABILITIES (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Payroll	$ 152,876	$ 149,704
Payroll taxes	241,207	229,537
Totals	$ 394,083	$ 379,241

PAYROLL AND RELATED LIABILITI_4

PAYROLL AND RELATED LIABILITIES (Details Narrative) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Accrued Payroll Taxes, Current	$ 241,207	$ 229,537
Chief Executive Officer [Member]
Defined Benefit Plan Disclosure [Line Items]
Accrued Payroll Taxes, Current	50,000	100,000
Director [Member]
Defined Benefit Plan Disclosure [Line Items]
Accrued Payroll Taxes, Current	$ 12,500	$ 12,500

LOAN PAYABLE (Details)

LOAN PAYABLE (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Debt Instrument, interest rate	0.50%
Debt instrument, maturity date	Mar. 31, 2022
Less: short term loans	$ 900,000
Total long-term loans		$ 950,000
Loans Payable One [Member]
Debt Instrument [Line Items]
Debt Instrument, interest rate	8.00%	8.00%
Debt instrument, maturity date	Dec. 31, 2021	Dec. 31, 2021
Total	$ 850,000	$ 850,000
Loans Payable Two [Member]
Debt Instrument [Line Items]
Debt Instrument, interest rate	0.25%	0.25%
Debt instrument, maturity date	Jul. 26, 2023	Jul. 26, 2023
Total	$ 82,910
Loans Payable Three [Member]
Debt Instrument [Line Items]
Debt Instrument, interest rate		1.00%
Debt instrument, maturity date	Jun. 11, 2011	Jun. 11, 2011
Total	$ 50,000	$ 100,000

LOAN PAYABLE (Details Narrative

LOAN PAYABLE (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Debt Disclosure [Abstract]
Interest expense	$ 16,767	$ 13,753	$ 50,301	$ 38,352
Accrued interest	$ 178,126		$ 178,126		$ 127,825

LOAN PAYABLE _ RELATED PARTY (D

LOAN PAYABLE – RELATED PARTY (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Maturity date	Mar. 31, 2022
Advanced from related party	$ 28,402	$ 55,258
Interest rate	0.50%
Related Party Promissory Note [Member]
Short-term Debt [Line Items]
Note payable, related party	$ 25,822
Advanced from related party	16,270
Working capital	42,092
Accrued interest, related party note	$ 226	$ 226

CAPITAL LEASE OBLIGATIONS (Deta

CAPITAL LEASE OBLIGATIONS (Details Narrative) - USD ($)	1 Months Ended
	Mar. 31, 2021	Sep. 30, 2019	Sep. 30, 2021
Thermo Fisher Scientific [Member]
Defined Benefit Plan Disclosure [Line Items]
Frequency period		48
Monthly payment		$ 941
Effective interest rate			12.00%
Capital Lease Obligations			$ 21,505
Equipment with carrying value			$ 22,457
Thermo Fisher Scientific 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Frequency period	36
Monthly payment	$ 699
Effective interest rate			13.00%
Capital Lease Obligations			$ 15,407
Equipment with carrying value			$ 23,404

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Aug. 10, 2021	Jul. 13, 2021	Jan. 14, 2021	Jun. 08, 2020	Feb. 10, 2021	Jan. 28, 2021	Jun. 23, 2020	Feb. 29, 2020	Jan. 31, 2020	Dec. 31, 2019	Feb. 26, 2021	Feb. 22, 2021	Sep. 30, 2021	Mar. 31, 2021	Mar. 25, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Mar. 12, 2020	Sep. 26, 2019	Jul. 24, 2015
Short-term Debt [Line Items]
Convertible debt													$ 125,479				$ 125,479
Common stock issued													90,276,146				90,276,146		77,670,908
Proceeds from sale of warrants	$ 8,803	$ 8,288				$ 51,410									$ 56,437
Interest rate																	0.50%
Number of warrants sold	172,701	250,000	28,571		697,714	388,583					1,050,045	715,893			657,394
Debt discount													$ 43,014				$ 43,014
Amortization of debt discount																	$ 245,598	$ 254,249
Securities Purchase Agreement [Member]
Short-term Debt [Line Items]
Proceeds from sale of warrants								$ 50,000	$ 100,000	$ 100,000
Interest rate				12.00%			12.00%	8.00%	8.00%	8.00%
Number of warrants sold				36,666			115,385	50,000	100,000	100,000							1,696,838
Convertible Debt [Member]
Short-term Debt [Line Items]
Principal amount																						$ 500,000
Convertible debt																						$ 500,000
Interest rate																						3.00%
Maturity date																						Feb. 16, 2030
Convertible price per share																						$ 0.10
Common stock issued																					1,500,000
Value of notes converted																					$ 123,627
Accrued interest													63,872				$ 63,872		$ 26,105		$ 26,373
Interest expense													49,315			$ 92,466	190,119	195,616
Amortization of debt discount													60,568			$ 107,161	225,122	$ 226,240
N 8 Notes [Member]
Short-term Debt [Line Items]
Principal amount																				$ 105,000
Convertible debt													$ 14,000				$ 14,000
Interest rate																				8.00%
Maturity date																				Mar. 12, 2021
Common stock issued													988,069				988,069
Value of notes converted													$ 85,000				$ 85,000
Accrued interest													$ 4,731				$ 4,731
Debt discount																				$ 5,000
Purchase price																				$ 100,000
N 12 Notes [Member]
Short-term Debt [Line Items]
Principal amount				$ 165,000
Interest rate				12.00%
Debt discount				$ 9,000
Purchase price				156,000
Repayment of related party debt				$ 52,000
Debt conversion, description				All principal amounts and the interest thereon are convertible into shares of the Company’s common stock at the option of the Investor, after six (6) months from the date of the 12% Note. All closings occurred following the satisfaction of customary closing conditions. The 12% Note is convertible at the option of the holder at any time into shares of the Company’s common stock at an effective conversion price of the lesser of (i) 68% multiplied by the lowest Trading Price (representing a discount rate of 32%) during the previous fifteen (15) trading day period ending on the latest complete trading day prior to the date of the 12% Note or (ii) the Variable Conversion Price. In connection with the Purchase Agreement and the 12% Note, the Company issued a common stock purchase warrant to purchase 36,666 shares of the Company’s common stock at $0.75 per share (the “Warrant”) which may be exercised by cashless exercise, exercisable for a period of three years. The 12% Note has a variable conversion price and the Company recorded embedded derivative liabilities. The fair value of the derivative liability and warrants as of the date of issuance was in excess of the 12% Note (see Note 13) resulting in full discount of the 12% Note.
Warrants issued				36,666
Warrants per share value				$ 0.75
N 12 Convertible Promissory Note [Member]
Short-term Debt [Line Items]
Principal amount							$ 150,000
Interest rate							12.00%
Maturity date							Jun. 19, 2021
Number of warrants sold														1,696,838
Debt discount							$ 20,750
Warrants issued							115,385
Warrants per share value							$ 1.30
Periodic payment							$ 25,000

CONVERTIBLE NOTES PAYABLE _ R_2

CONVERTIBLE NOTES PAYABLE – RELATED PARTY (Details Narrative) - USD ($)	Aug. 10, 2021	Jul. 13, 2021	Jan. 14, 2021	Jun. 08, 2020	Feb. 10, 2021	Jan. 28, 2021	Jun. 23, 2020	Feb. 29, 2020	Jan. 31, 2020	Dec. 31, 2019	Feb. 26, 2021	Feb. 22, 2021	Sep. 30, 2021	Mar. 25, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from sale of warrants	$ 8,803	$ 8,288				$ 51,410								$ 56,437
Number of warrants sold	172,701	250,000	28,571		697,714	388,583					1,050,045	715,893		657,394
Amortization of Debt Discount (Premium)																$ 245,598	$ 254,249
Convertible Notes Payable Related Party [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest Expense, Borrowings													$ 18,493		$ 18,493	55,479	51,507
Amortization of Debt Discount (Premium)													21,493		$ 21,493	64,479	$ 59,685
Accrued interest													$ 20,178			$ 20,178		$ 11,178
Securities Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from sale of warrants								$ 50,000	$ 100,000	$ 100,000
Number of warrants sold				36,666			115,385	50,000	100,000	100,000						1,696,838
Securities Purchase Agreement [Member] | Kettner Investments [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from sale of warrants									$ 100,000
Number of warrants sold									100,000
Securities Purchase Agreement [Member] | Chief Executive Officer [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from sale of warrants								$ 50,000
Number of warrants sold								50,000

PATENT PURCHASE LIABILITY (Deta

PATENT PURCHASE LIABILITY (Details Narrative) - I P Purchase Agreement [Member]	1 Months Ended
	Dec. 17, 2020USD ($)$ / sharesshares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Business acquisition, consideration | $	$ 570,000
Restricted Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Business acquisition, shares issued | shares	1,000,000
Shares price | $ / shares	$ 0.27
Business acquisition, shares issued, value | $	$ 270,000
Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Business acquisition, shares issued, value | $	$ 300,000
Common Stock [Member] | Minimum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares price | $ / shares	$ 0.30
Common Stock [Member] | Maximum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares price | $ / shares	$ 0.60

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Balance at end	$ 411,467	$ 316,189
Additions during the period
Change in fair value	163,350
Change due to exercise / redemptions	(68,072)
Warrant [Member]
Debt Instrument [Line Items]
Balance at end	326,859	163,049
Additions during the period
Change in fair value	163,810
Convertible Notes [Member]
Debt Instrument [Line Items]
Balance at end	84,608	$ 153,140
Additions during the period
Change in fair value	(460)
Change due to exercise / redemptions	$ (68,072)

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details 1) - Convertible Notes [Member]	9 Months Ended
	Sep. 30, 2021$ / shares
Debt Instrument [Line Items]
Risk-free interest rate	0.00%
Minimum [Member]
Debt Instrument [Line Items]
Market value of common stock on issuance date	$ 0.068
Expected volatility	55.90%
Expected term (in years)	2 months 1 day
Maximum [Member]
Debt Instrument [Line Items]
Market value of common stock on issuance date	$ 0.124
Expected volatility	57.50%
Expected term (in years)	2 years

DERIVATIVE LIABILITIES (Detai_3

DERIVATIVE LIABILITIES (Details 2) - Warrant [Member]	9 Months Ended
	Sep. 30, 2021$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	0.00%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Market value of common stock on issuance date	$ 0.068
Expected volatility	80.50%
Expected term (in years)	1 year 2 months 23 days
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Market value of common stock on issuance date	$ 0.124
Expected volatility	104.70%
Expected term (in years)	5 years

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Jul. 02, 2018	Sep. 15, 2015	Apr. 01, 2014
Other Commitments [Line Items]
Security Deposit	$ 17,121	$ 17,121
Office Space [Member]
Other Commitments [Line Items]
Monthly Rent			$ 2,723	$ 359	$ 5,600
Security Deposit			$ 2,121	$ 183	$ 15,000

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details) - Equity Option [Member]	9 Months Ended
	Sep. 30, 2021$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yields	0.00%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Market value of common stock on issuance date	$ 0.13
Exercise price	$ 0.13
Expected volatility	86.00%
Expected term (in years)	5 years 6 months
Risk-free interest rate	0.64%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Market value of common stock on issuance date	$ 0.84
Exercise price	$ 2
Expected volatility	138.00%
Expected term (in years)	6 years 6 months
Risk-free interest rate	1.73%

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details 1)	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Equity [Abstract]
Number of Options Outstanding, Beginning | shares	7,125,000
Weighted Average Exercise Price Outstanding, Beginning | $ / shares	$ 0.58
Weighted Average Remaining Years Outstanding	9 years 3 months 18 days
Number of Options Granted | shares	7,625,000
Weighted Average Exercise Price Granted | $ / shares	$ 0.13
Weighted Average Remaining Years Granted	9 months 28 days
Number of Options Exercised | shares
Weighted Average Exercise Price Exercised | $ / shares
Number of Options Forfeited | shares
Weighted Average Exercise Price Forfeited | $ / shares
Number of Options Expired | shares
Weighted Average Exercise Price Expired | $ / shares
Number of Options Outstanding, Ending | shares	14,750,000
Weighted Average Exercise Price Outstanding, Ending | $ / shares	$ 0.35
Weighted Average Remaining Years granted	9 years 7 days
Number of Options Exercisable | shares	7,870,313
Weighted Average Exercise Price Exercisable | $ / shares	$ 0.43
Weighted Average Remaining Years, Exercisable	8 years 10 months 6 days

STOCKHOLDERS' DEFICIT (Detail_2

STOCKHOLDERS' DEFICIT (Details 2) - Warrant [Member] - $ / shares	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Warrants Outstanding, Beginning	1,289,343
Weighted Average Exercise Price Outstanding, Ending	$ 0.13	$ 0.18
Weighted Average Exercise Price Granted	$ 0.22
Number of Warrants Reset	2,828,064
Weighted Average Exercise Price Reset	$ 0.03
Number of Warrants Expired
Weighted Average Exercise Price Expired
Number of Warrants Outstanding, Ending	8,311,568	1,289,343

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)	Aug. 10, 2021	Jul. 13, 2021	Jul. 13, 2021	Apr. 02, 2021	Jan. 15, 2021	Jan. 14, 2021	Jan. 13, 2021	Jan. 12, 2021	Jan. 04, 2021	Sep. 14, 2020	Jun. 08, 2020	May 04, 2020	Jul. 28, 2021	Feb. 10, 2021	Feb. 01, 2021	Jan. 28, 2021	Dec. 28, 2020	Dec. 24, 2020	Sep. 23, 2020	Jun. 23, 2020	May 18, 2020	Feb. 29, 2020	Jan. 31, 2020	Dec. 31, 2019	Mar. 12, 2021	Mar. 12, 2021	Mar. 04, 2021	Mar. 02, 2021	Feb. 26, 2021	Feb. 22, 2021	Sep. 30, 2021	Mar. 25, 2021	Sep. 30, 2020	Jun. 30, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Class of Stock [Line Items]
Common Stock, Shares Authorized																															200,000,000				200,000,000		200,000,000
Common Stock, Par or Stated Value Per Share																															$ 0.0001				$ 0.0001		$ 0.0001
Common Stock Description																																			All common stock shares have equal voting rights, are non-assessable and have one vote per share. Voting rights are not cumulative and, therefore, the holders of more than 50% of the common stock could, if they choose to do so, elect all of the directors of the Company, subject to the rights of the preferred stockholders.
Debt conversion, converted instrument, shares issued							117,609	175,000	109,098					243,688	517,674													520,000
Debt conversion, converted instrument, amount							$ 10,000		$ 10,000					$ 20,000	$ 45,000
Debt conversion, converted instrument, interest							$ 97		$ 272					4,200	$ 162
Proceeds from related party debt						$ 258,559								$ 121,577															$ 90,146	$ 115,617
Shares issued price per share	$ 0.06	$ 0.03	$ 0.03		$ 0.23	$ 0.11							$ 0.05	$ 0.10		$ 0.13											$ 0.23	$ 0.10	$ 0.09	$ 0.16
Number of stock sold	172,701	250,000				28,571								697,714		388,583													1,050,045	715,893		657,394
Shares issued for services, shares					29,167																						320,833
Proceeds from sale of stock	$ 8,803	$ 8,288														$ 51,410																$ 56,437
Stock issued for deferred salary, shares													1,875,000												692,308
Stock issued for deferred salary, value													$ 90,000												$ 90,000
Options granted, exercise price																																			$ 0.13
Unrecognized compensation expense																															$ 1,790,369				$ 1,790,369
Stock based compensation																															333,205		$ 267,521		1,042,996	1,215,090
Research and development expense																																			255,854	273,525
Deferred compensation																															90,000		0		180,001	0
Common stock issued for services																															$ 0		$ 400,000		$ 105,295	$ 400,000
Common stock authorized under plan																															13,000,000				13,000,000
Interest rate																																			0.50%
Warrant Exercisable																																		8,311,568
Intrinsic value of warrants																																		$ 160,050
Weighted average remaining contractual life of warrants outstanding																																		3 years 10 months 28 days
Common Stock [Member]
Class of Stock [Line Items]
Shares issued for services, shares																																	500,000		525,000	500,000
Common stock issued for services																																	$ 50		$ 52	$ 50
Equity Option [Member]
Class of Stock [Line Items]
Options granted			250,000	75,000						250,000		6,050,000					200,000	250,000	200,000		75,000				7,350,000	200,000
Options granted, exercise price			$ 0.12	$ 0.16						$ 0.84		$ 0.57					$ 0.18	$ 0.20	$ 0.80		$ 0.51				$ 0.13	$ 0.13
Vesting period			10 months	10 months						10 years		10 years					10 years	10 years	10 years		10 years				10 years	2 years
Value of option			$ 17,725	$ 9,000						$ 180,950		$ 3,152,050					$ 26,720	$ 180,950	$ 109,060		$ 34,260				$ 732,795	$ 19,940
Letter Agreement [Member]
Class of Stock [Line Items]
Proceeds from related party debt														$ 1,207,500
Shares issued price per share														$ 0.0001
Number of stock sold														350,000
Letter Agreement [Member] | Common Stock [Member]
Class of Stock [Line Items]
Number of stock sold														3,500,000
Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Number of stock sold											36,666									115,385		50,000	100,000	100,000											1,696,838
Proceeds from sale of stock																						$ 50,000	$ 100,000	$ 100,000
Warrant term											3 years											3 years	3 years
Interest rate											12.00%									12.00%		8.00%	8.00%	8.00%
Share Price																				$ 1.30											$ 0.09				$ 0.09
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock description																																			Effective May 3, 2018, the Company’s Board of Directors authorized and designated 75 shares of the Company’s Preferred Stock as Series A Preferred Stock. Each share of the Series A Preferred Stock is entitled to a liquidation preference of $1,000 per share and is convertible into 1,000 shares of the Company’s common stock. The holders of a majority of the Series A Preferred Stock are entitled to elect up to four (4) directors to the Company’s board of directors and have preferential rights in regard to the election of Series A directors. In all other voting matters, the holders of Series A Preferred Stock are entitled to cast 1,000 votes per share.
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock description																																			Effective May 3, 2018, the Company’s Board of Directors authorized and designated 75 shares of the Company’s Preferred Stock as Series B Preferred Stock. Each share of the Series B Preferred Stock is entitled to a liquidation preference of $1,000 per share and is convertible into 1,000 shares of the Company’s common stock. The holders of a majority of the Series B Preferred Stock are entitled to elect up to three (3) directors to the Company’s board of directors and have preferential rights in regard to the election of Series B directors. In all other voting matters, the holders of Series B Preferred Stock are entitled to cast 1,000 votes per share.

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - Chief Executive Officer [Member] - USD ($)	Jul. 28, 2021	Mar. 12, 2021	Sep. 30, 2021
Related Party Transaction [Line Items]
Monthly rent			$ 2,800
Accrued compensation			50,000
Related party cost			25,496
Repayment of accrued expenses			$ 50,000
Stock issued for compensation, shares	1,875,000	692,308
Price per share	$ 0.05	$ 0.13
Stock issued for compensation, value	$ 90,000	$ 90,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member]	Oct. 01, 2021USD ($)shares
Subsequent Event [Line Items]
Common stock, shares | shares	598,385
Advance received | $	$ 25,000