ImmunoCellular Therapeutics (IMUC) 10-Q 14 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Aug. 09, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Trading Symbol	IMUC
Entity Registrant Name	ImmunoCellular Therapeutics, Ltd.
Entity Central Index Key	822,411
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		15,841,676

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 1,814,005	$ 11,437,118
Supplies for clinical trials	0	1,186,186
Other assets	2,589,032	791,485
Total current assets	4,403,037	13,414,789
Property and equipment, net	76,633	109,823
Supplies for clinical trials	0	1,309,648
Deposits	0	1,955,514
Deferred offering costs	330,871	100,216
Total assets	4,810,541	16,889,990
Current liabilities:
Accounts payable	4,250,826	1,342,126
Accrued compensation and benefits	201,643	1,109,864
Accrued liabilities	3,267,704	786,953
Total current liabilities	7,720,173	3,238,943
CIRM liability	0	6,945,741
Warrant liability	27,862	573,560
Total liabilities	7,748,035	10,758,244
Commitments and contingencies (Note 5)
Shareholders’ equity (deficit):
Preferred stock $0.0001 par value, 1,000,000 shares authorized; 0 shares outstanding as of June 30, 2017 and December 31, 2016	0	0
Common stock, $0.0001 par value; 25,000,000 shares authorized; 3,551,575 and 3,444,859 shares issued and outstanding as of June 30, 2017 and December 31, 2016, respectively	355	344
Additional paid-in capital	102,719,728	102,354,844
Accumulated deficit	(105,657,577)	(96,223,442)
Total shareholders’ equity (deficit)	(2,937,494)	6,131,746
Total liabilities and shareholders’ equity (deficit)	$ 4,810,541	$ 16,889,990

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Preferred stock par value (in USD per share)	$ 0.0001	$ 0.0001
Preferred stock authorized (in shares)	1,000,000	1,000,000
Preferred stock outstanding (in shares)	0	0
Common stock par value (in USD per share)	$ 0.0001	$ 0.0001
Common stock authorized (in shares)	25,000,000	25,000,000
Common stock issued (in shares)	3,551,575	3,444,859
Common stock outstanding (in shares)	3,551,575	3,444,859

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Statement [Abstract]
Revenues	$ 0	$ 0	$ 0	$ 0
Expenses:
Research and development	10,353,601	4,433,222	15,039,321	9,170,797
General and administrative	988,266	1,049,815	1,781,444	2,149,647
Total expenses	11,341,867	5,483,037	16,820,765	11,320,444
Loss before other income (expense) and taxes	(11,341,867)	(5,483,037)	(16,820,765)	(11,320,444)
Interest income	381	6,397	4,175	8,911
Interest expense	(430,024)	(281,996)	(882,683)	(546,823)
Financing expense	0	(16,595)	0	(31,231)
Change in fair value of warrant liability	442,922	445,660	545,698	926,671
Derecognition of CIRM liability	7,719,440	0	7,719,440	0
Loss before provision for income taxes	(3,609,148)	(5,329,571)	(9,434,135)	(10,962,916)
Provision for income taxes	0	0	0	0
Net loss	$ (3,609,148)	$ (5,329,571)	$ (9,434,135)	$ (10,962,916)
Net loss per share (in USD per share)	$ (1.02)	$ (2.30)	$ (2.66)	$ (4.76)
Weighted average number of shares basic and diluted (in shares)	3,551,575	2,321,957	3,550,550	2,301,802

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Shareholders' Equity (Deficit) (unaudited) - 6 months ended Jun. 30, 2017 - USD ($)	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit
Beginning Balance at Dec. 31, 2016	$ 6,131,746	$ 344	$ 102,354,844	$ (96,223,442)
Beginning Balance (in shares) at Dec. 31, 2016		3,444,859
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of warrants	41,000	$ 10	40,990
Exercise of warrants (in shares)		102,500
Stock based compensation	323,895	$ 1	323,894
Stock based compensation (in shares)		4,216
Net loss	(9,434,135)			(9,434,135)
Ending Balance at Jun. 30, 2017	$ (2,937,494)	$ 355	$ 102,719,728	$ (105,657,577)
Ending Balance (in shares) at Jun. 30, 2017		3,551,575

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash flows from operating activities:
Net loss	$ (9,434,135)	$ (10,962,916)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	33,190	40,963
Change in fair value of warrant liability	(545,698)	(926,671)
Financing expense	0	31,231
Stock-based compensation	323,895	480,947
Derecognition of CIRM liability	(7,719,440)	0
Accrued interest on CIRM award	882,683	546,823
Write-off of supplies for clinical trials	2,349,404	0
Changes in assets and liabilities:
Other assets	157,967	595,679
Supplies for clinical trials	146,430	(293,100)
Accounts payable	2,843,974	(531,531)
Accrued compensation and benefits	(908,221)	(459,562)
Accrued liabilities	2,346,767	284,005
Net cash used in operating activities	(9,523,184)	(11,194,132)
Cash flows from investing activities:
Purchase of property and equipment	0	(4,015)
Net cash used in investing activities	0	(4,015)
Cash flows from financing activities:
Proceeds from the issuance of common stock through controlled equity offering	0	691,187
Proceeds from the exercise of warrants	41,000	0
Deferred offering costs	(140,929)	(148,663)
Net cash (used in) provided by financing activities	(99,929)	542,524
(Decrease) in cash and cash equivalents	(9,623,113)	(10,655,623)
Cash and cash equivalents, beginning of period	11,437,118	22,604,481
Cash and cash equivalents, end of period	1,814,005	11,948,858
Supplemental cash flows disclosures:
Interest expense paid	0	0
Income taxes paid	0	0
Supplemental non-cash disclosures:
Financing costs included in accounts payable	89,726	79,440
Deposits reclassified to other current assets	1,922,218	0
CIRM liability reclassified to other current assets	$ 108,984	$ 0

Nature of Organization (Planned

Nature of Organization (Planned Principal Operations Have Not Commenced)	6 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Organization (Planned Principal Operations Have Not Commenced)	Nature of Organization (Planned Principal Operations Have Not Commenced) ImmunoCellular Therapeutics, Ltd. (the Company) is seeking to develop and commercialize new therapeutics to fight cancer using the immune system. These condensed consolidated financial statements include the Company’s wholly owned subsidiaries, ImmunoCellular Bermuda, Ltd. in Bermuda and ImmunoCellular Therapeutics (Ireland) Limited and ImmunoCellular Therapeutics (Europe) Limited in Ireland, that were formed during 2014. The Company has been primarily engaged in the acquisition of certain intellectual property, together with development of its product candidates and the recent clinical testing for its immunotherapy product candidates, and has not generated any recurring revenues. In June 2017, the Company announced that it had determined that it was unable to secure sufficient additional financial resources to complete the phase 3 registration trial of ICT-107, its patient-specific, dendritic cell-based immunotherapy for patients with newly diagnosed glioblastoma, which was previously its lead product candidate. As a result, the Company suspended further patient randomization in the ICT-107 trial while it continues to seek a collaborative arrangement or acquisition of its ICT-107 program. The suspension of the phase 3 registration trial of ICT-107 is expected to reduce the amount of cash used in the Company's operations. As a result of suspending the ICT-107 trial, the Company recorded a charge to research and development of $2,349,404 during the three months ended June 30, 2017 to write-off the remaining trial related supplies. Additionally, at June 30, 2017, the Company recorded a charge to research and development of approximately $3.0 million to reflect the estimated costs to wind down the trial. This amount is included in accrued expenses. The Company recorded a credit to other income of $7,719,440 to account for the derecognition of the CIRM award liability including accrued interest. Previously, the Company accounted for the award as a loan and accrued interest expense (See Note 7). Further, the Company also reclassified $1,922,218 of vendor deposits from deposits to other current assets as these amounts will be applied against final vendor invoices. The Company is developing Stem-to-T-Cell immunotherapies for the treatment of cancer based on rights to novel technology it exclusively licensed from the California Institute of Technology (Caltech). The technology originated from the labs of David Baltimore, Ph.D., Nobel Laureate and President Emeritus at Caltech, and utilizes the patient’s own hematopoietic stem cells to create antigen-specific killer T cells to treat cancer. The Company plans to utilize this technology to expand and complement its DC-based cancer immunotherapy platform, with the goal of developing new immunotherapies that kill cancer cells in a highly directed and specific manner and that can function as monotherapies or in combination therapy approaches. The Company is also developing two other therapeutic immunotherapies: ICT-140 for ovarian cancer and ICT-121 for recurrent glioblastoma. During the third quarter of 2016, the Company completed its enrollment of ICT-121 and closed the trial in March 2017. Currently, the Company is holding the initiation ICT-140 until it can find a partner to share expenses. The Company has incurred operating losses and, as of June 30, 2017 , the Company had an accumulated deficit of $105,657,577 . The Company expects to incur significant research, development and administrative expenses before any of its products can be launched and recurring revenues generated. The Company's activities are subject to significant risks and uncertainties, including the failure of any of the Company's product candidates to achieve clinical success or to obtain regulatory approval. Additionally, it is possible that other companies with competing products and technology might obtain regulatory approval ahead of the Company. The Company will need significant amounts of additional funding in order to complete the development of any of its product candidates and the availability and terms of such funding cannot be assured. Interim Results The accompanying condensed consolidated financial statements as of June 30, 2017 and for the three and six month periods ended June 30, 2017 and 2016 are unaudited, but include all adjustments, consisting of normal recurring entries, which the Company’s management believes to be necessary for a fair presentation of the periods presented. Interim results are not necessarily indicative of results for a full year. Balance sheet amounts as of December 31, 2016 have been derived from the Company’s audited financial statements included in its Form 10-K for the year ended December 31, 2016 filed with the Securities and Exchange Commission (SEC) on March 9, 2017. The condensed consolidated financial statements included herein have been prepared by the Company pursuant to the rules and regulations of the SEC. Certain information and note disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the U.S. (GAAP) have been condensed or omitted pursuant to such rules and regulations. The condensed consolidated financial statements should be read in conjunction with the Company’s audited financial statements in its Form 10-K for the year ended December 31, 2016 . The Company’s operating results will fluctuate for the foreseeable future. Therefore, period-to-period comparisons should not be relied upon as predictive of the results in future periods.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Basis of presentation and going concern - The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. Since inception, the Company has been engaged in research and development activities and has not generated any cash flows from operations. Through June 30, 2017 , the Company has incurred accumulated losses of $105,657,577 and as of June 30, 2017 , the Company had $1,814,005 of cash. The Company believes that it will not have enough cash resources to fund the business for the next 12 months. Successful completion of the Company’s research and development activities, and its transition to attaining profitable operations, is dependent upon obtaining additional financing. Additional financing may not be available on acceptable terms or at all. If the Company issues additional equity securities to raise funds, the ownership percentage of existing stockholders would be reduced. New investors may demand rights, preferences or privileges senior to those of existing holders of common stock. These factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year from the date the financial statements are issued. These consolidated financial statements do not include any adjustment that might result from the outcome of this uncertainty. In June 2017, the Company announced that it had determined that it was unable to secure sufficient additional financial resources to complete the phase 3 registration trial of ICT-107. As a result, the Company has suspended further patient randomization in the ICT-107 trial while it continues to seek a collaborative arrangement or acquisition of its ICT-107 program. The suspension of the phase 3 registration trial of ICT-107 is expected to reduce the amount of cash used in the Company's operations. The Company plans to improve its liquidity by obtaining additional financing through the issuance of financial instruments such as equity and warrants or through the receipt of grants and awards. Additionally, the Company continues to evaluate its strategic alternatives, which may include a potential merger, consolidation, reorganization or other business combination, as well as the sale of the Company or the Company's assets. Principles of Consolidation - The condensed consolidated balance sheets include the accounts of the Company and its subsidiaries. The condensed consolidated statements of operations include the Company’s accounts and the accounts of its subsidiaries from the date of acquisition. All intercompany transactions and balances have been eliminated in consolidation. Cash and cash equivalents – The Company considers all highly liquid instruments with an original maturity of 90 days or less at acquisition to be cash equivalents. As of June 30, 2017 and December 31, 2016 , the Company had $466,492 and $3,462,617 , respectively, of certificates of deposit. The Company places its cash and cash equivalents with various banks in order to maintain FDIC insurance on all of its investments. Supplies for clinical trials - Supplies are stated at the lower of cost or market, with cost determined by the first-in, first-out basis and consist of items that will be used in the Company’s ongoing clinical trials. Management analyzes historical and prospective usage to estimate obsolescence and during the quarter ended June 30, 2017 , determined that the remaining supplies should be expensed. Accordingly, the Company recorded a charge to expense of $2,560,220 , which is included in research and development expenses. The Company did not record any reserve for obsolescence during the three and six month period ended June 30, 2016 . Property and Equipment – Property and equipment are stated at cost and depreciated using the straight-line method based on the estimated useful lives (generally three to five years ) of the related assets. Computer and computer equipment are depreciated over three years . Management continuously monitors and evaluates the realizability of recorded long-lived assets to determine whether their carrying values have been impaired. The Company records impairment losses on long-lived assets used in operations when events and circumstances indicate that the assets might be impaired and the nondiscounted cash flows estimated to be generated by those assets are less than the carrying amount of those assets. Any impairment loss is measured by comparing the fair value of the asset to its carrying amount. Repairs and maintenance costs are expensed as incurred. Research and Development Costs – Research and development expenses consist of costs incurred for direct research and development and are expensed as incurred. Stock Based Compensation – The Company records the cost for all share-based payment transactions in the Company’s consolidated financial statements. Stock option grants issued to employees and officers and directors were valued using the Black-Scholes pricing model. The Company did not issue any stock-based compensation during the six months ended June 30, 2017 . Fair value was estimated at the date of grant using the following weighted average grant date assumptions: Six Months Ended Six Months Ended Risk-free interest rate — % 1.3 % Expected dividend yield None None Expected life 0.0 years 6.0 years Expected volatility — % 82.7 % Expected forfeitures — % — % The risk-free interest rate used is based on the implied yield currently available in U.S. Treasury securities at maturity with an equivalent term. The Company has not declared or paid any dividends and does not currently expect to do so in the future. The expected term of options represents the period that our stock-based awards are expected to be outstanding and was determined based on projected holding periods for the remaining unexercised options. Consideration was given to the contractual terms of our stock-based awards, vesting schedules and expectations of future employee behavior. The expected volatility is based upon the historical volatility of the Company’s common stock. Forfeitures are accounted for when they occur. The Company’s stock price volatility and option lives involve management’s best estimates, both of which impact the fair value of the option calculated and, ultimately, the expense that will be recognized over the life of the option. When options are exercised, our policy is to issue reserved but previously unissued shares of common stock to satisfy share option exercises. As of June 30, 2017 , the Company had 44,500,061 shares of authorized and unreserved common stock. No tax benefits were attributed to the stock-based compensation expense because a valuation allowance was maintained for all net deferred tax assets. Income Taxes – The Company accounts for federal and state income taxes under the liability method, with a deferred tax asset or liability determined based on the difference between the financial statement and tax basis of assets and liabilities, as measured by the enacted tax rates. The Company’s provision for income taxes represents the amount of taxes currently payable, if any, plus the change in the amount of net deferred tax assets or liabilities. A valuation allowance is provided against net deferred tax assets if recoverability is uncertain on a more likely than not basis. As of June 30, 2017 and December 31, 2016 , the Company fully reserved its deferred tax assets. The Company recognizes in its financial statements the impact of an uncertain tax position if the position will more likely than not be sustained upon examination by a taxing authority, based on the technical merits of the position. The Company’s policy is to recognize interest related to unrecognized tax benefits as interest expense and penalties as operating expenses. As of June 30, 2017 , the Company had no unrecognized tax benefits and as such, no liability, interest or penalties were required to be recorded. The Company does not expect this to change significantly in the next twelve months. The Company has determined that its main taxing jurisdictions are the United States of America and the State of California. The Company is not currently under examination by any taxing authority nor has it been notified of a pending examination. The Company’s tax returns are generally no longer subject to examination for the years before December 31, 2011 for the state and December 31, 2012 for the federal taxing authority. During 2014, the Company licensed the non-U.S. rights to a significant portion of its intellectual property to its Bermuda-based subsidiary for approximately $11.0 million . The fair value of the intellectual property rights was determined by an independent third party. The proceeds from this sale represented a gain for U.S. tax purposes and were offset by current year losses and net operating loss carryforwards. However, the Internal Revenue Service, or the IRS, or the California Franchise Tax Board, or the CFTB, could challenge the valuation of the intellectual property rights and assess a greater valuation, which would require the Company to utilize a larger portion, or all, of its available net operating losses. If an IRS or a CFTB valuation exceeds the available net operating losses, the Company would incur additional income taxes. The Company’s ability to use its net operating losses is subject to the limitations of IRS Section 382, as well as expiration of federal and state net operating loss carryforwards . Fair Value of Financial Instruments – The carrying amounts reported in the balance sheets for cash, cash equivalents, and accounts payable approximate their fair values due to their quick turnover. The fair value of warrant derivative liability is estimated using the Binomial Lattice option valuation model for warrants that are not publicly traded. The Company determines the fair value of the warrant derivative liability of its publicly traded warrants based upon the last trading price as of the balance sheet date. Fair value for financial reporting is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company utilizes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three levels of inputs that may be used to measure fair value are as follows: Level 1—quoted prices in active markets for identical assets or liabilities Level 2—quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3—inputs that are unobservable (for example cash flow modeling inputs based on assumptions) Warrant liabilities represent the only financial assets or liabilities recorded at fair value by the Company. The fair value of warrant liabilities is based on Level 1 or Level 3 inputs. Reverse Stock Split - On November 18, 2016, the Company effected a one-for-forty reverse stock split of its common stock through an amendment to its amended and restated certificate of incorporation (the 2016 Amendment). As of the effective time of the reverse stock split, every forty shares of the Company’s issued and outstanding common stock were converted into one issued and outstanding share of common stock, without any change in par value per share. The reverse stock split affected all shares of the Company’s common stock outstanding immediately prior to the effective time of the reverse stock split, as well as the number of shares of common stock available for issuance under the Company’s equity incentive plans and outstanding warrants. No fractional shares were issued as a result of the reverse stock split. Stockholders who would otherwise have been entitled to receive a fractional share received cash payments in lieu thereof. In addition, the 2016 Amendment reduced the number of authorized shares of common stock to 25.0 million . In June 2017, the Company's stockholders approved a certificate of amendment to its amended and restated certificate of incorporation to increase the number of authorized shares of common stock from 25.0 million to 50.0 million , which was effective on June 16, 2017. Use of Estimates – The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make certain estimates and assumptions about the future outcome of current transactions which may affect the reporting and disclosure of these transactions. Accordingly, actual results could differ from those estimates used in the preparation of these consolidated financial statements. The following critical accounting policies affect the Company’s more significant judgments and estimates used in the preparation of these consolidated financial statements: Stock-Based Compensation - Stock-based compensation expense is estimated as of the grant date based on the fair value of the award and is recognized as expense over the requisite service period, which generally equals the vesting period, based on the number of awards that are expected to vest. Estimating the fair value for stock options requires judgment, including the expected term of the Company’s stock options, volatility of the Company’s stock, expected dividends, risk-free interest rates over the expected term of the options and the expected forfeiture rate. In connection with performance based programs, the Company makes assumptions principally related to the number of awards that are expected to vest after assessing the probability that certain performance criteria will be met. Warrant Liability - The fair value of the Company's derivative warrants that are not traded on the NYSE MKT is estimated using the Binomial Lattice option valuation model. The use of the Binomial Lattice option valuation model requires estimates including the volatility of the Company’s stock, risk-free rates over the expected term of warrants and early exercise of the warrants. The Company determines the warrant derivative liability of its publicly traded warrants based upon the last trading price as of the balance sheet date. Basic and Diluted Loss per Common Share – Basic and diluted loss per common share are computed based on the weighted average number of common shares outstanding. Common share equivalents (which consist of options and warrants) are excluded from the computation, since the effect would be antidilutive. Common share equivalents which could potentially dilute earnings per share, and which were excluded from the computation of diluted loss per share, totaled 1,724,515 shares and 928,001 shares at June 30, 2017 and 2016 , respectively. Recently Issued Accounting Standards – In August 2014 , the FASB issued ASU No. 2014-15, which applies to entities that have substantial doubt about their ability to continue as a going concern. This update requires management to perform interim and annual assessments of the probability about the entity’s ability to remain as a going concern for a period of one year from the date the financial statements are issued. Depending on management’s conclusions about the entity’s ability to remain as a going concern, the entity must make certain disclosures in its financial statements. This ASU is effective for annual periods ending after December 15, 2016. The adoption of this ASU did not have a material impact on the Company’s consolidated results of operations, financial condition or liquidity. In February 2016, the FASB issued ASU No. 2016-02, which requires lessees to recognize in the balance sheet, a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term (the lease asset). For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. This ASU is effective for fiscal years beginning after December 15, 2018. The adoption of this ASU is not expected to have a material impact on the Company’s consolidated results of operations, finance condition or liquidity. In March 2016, the FASB issued ASU No. 2016-09, which simplifies some of the rules relating to the accounting for stock options. Among other items, this update permits entities to account for stock option forfeitures when they occur unlike the current practice that requires estimation of forfeitures at the time of issuance. This ASU is effective for annual periods beginning after December 15, 2016, and early adoption is permitted. The Company has adopted this ASU, which has not had a material impact on the Company’s consolidated results of operations, financial condition or liquidity. In July 2017, the FASB issued ASU No. 2017-11, which eliminates the requirement to classify financial instruments as derivative liabilities simply because they have down round pricing protection. The Company has often issued warrants with down round pricing protection as part of its financing activities. Currently, the Company has two warrant tranches with down round pricing protection that are classified as derivative liabilities. The Company revalues these warrant tranches each reporting period and records the valuation differences as a component of other income in the statement of operations. The adoption of this ASU will eliminate the fluctuation in earnings associated with the quarterly warrant revaluation. Additionally, the adoption of this ASU will allow the Company to classify its remaining warrant derivatives as equity and future warrants that might be issued by the Company with down round price protection will qualify as equity rather than derivative liability for balance sheet presentation purposes. This ASU is effective for annual periods beginning after December 15, 2018, and early adoption is permitted. The Company is determining the financial impact of this ASU. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force) and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Property and Equipment

Property and Equipment	6 Months Ended
	Jun. 30, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment Property and equipment consist of the following: June 30, 2017 December 31, 2016 Computers $ 70,960 $ 70,960 Research equipment 305,066 305,066 376,026 376,026 Accumulated depreciation (299,393 ) (266,203 ) $ 76,633 $ 109,823 Depreciation expense was $16,595 and $20,593 for the three months ended June 30, 2017 and 2016 , respectively. Additionally, depreciation expense was $33,190 and $40,963 for the six months ended June 30, 2017 and 2016 , respectively.

Related-Party Transactions

Related-Party Transactions	6 Months Ended
	Jun. 30, 2017
Related Party Transactions [Abstract]
Related-Party Transactions	Related-Party Transactions Cedars-Sinai Medical Center License Agreement Dr. John Yu, the Company's founder and member of the Company's Board of Directors, is a neurosurgeon at Cedars-Sinai Medical Center (Cedars-Sinai). On May 13, 2015, the Company entered into an Amended and Restated Exclusive License Agreement (the Amended License Agreement) with Cedars-Sinai. Pursuant to the Amended License Agreement, the Company acquired an exclusive, worldwide license from Cedars-Sinai to certain patent rights and technology developed in the course of research performed at Cedars-Sinai into the diagnosis of diseases and disorders in humans and the prevention and treatment of disorders in humans utilizing cellular therapies, including dendritic cell-based vaccines for brain tumors and other cancers and neurodegenerative disorders. Under the Amended License Agreement, the Company will have exclusive rights to, among other things, develop, use, manufacture, sell and grant sublicenses to the licensed technology. The Company has agreed to pay Cedars-Sinai specified milestone payments related to the development and commercialization of ICT-107, ICT-121 and ICT-140. The Company will be required to pay to Cedars-Sinai $1.0 million upon first commercial sale of the Company’s first product. The Company will pay Cedars-Sinai single digit percentages of gross revenues from the sales of products and high-single digit to low-double digit percentages of the Company’s sublicensing income based on the licensed technology. During the six months ended June 30, 2016 , the Company incurred $100,000 of licensing fees to Cedars-Sinai. No licensing fees were incurred during the six months ended June 30, 2017 . The Amended License Agreement will terminate on a country-by-country basis on the expiration date of the last-to-expire licensed patent right in each such country. Either party may terminate the Amended License Agreement in the event of the other party’s material breach of its obligations under the Agreement if such breach remains uncured 60 days after such party’s receipt of written notice of such breach. Cedars-Sinai may also terminate the Amended License Agreement upon 30 days’ written notice to the Company that a required payment by the Company to Cedars-Sinai under the Amended License Agreement is delinquent. The Company has also entered into various sponsored research agreements with Cedars-Sinai and has paid an aggregate of approximately $1.2 million . The last agreement concluded on March 19, 2014 at an incremental cost of $126,237 . During the six months ended June 30, 2017 and 2016 , Cedars-Sinai did not perform any research activities on behalf of the Company.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Co mmitments and Contingencies Legal Proceedings On May 1, 2017, a purported securities class action lawsuit was filed in the United States District Court for the Central District of California, captioned Arthur Kaye IRA FCC as Custodian DTD 6-8-00 v. ImmunoCellular Therapeutics, Ltd. et al (Case No. 2:17-cv-03250) against the Company, certain of its current and former officers and directors and others. The complaint asserts violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934, as amended, and SEC Rule 10b-5 promulgated thereunder, related to allegedly materially false or misleading statements made between May 1, 2012 and December 11, 2013. The complaint alleges, among other things, that the Company failed to disclose that it purportedly paid for articles to be published about ICT-107. The plaintiff seeks an award of unspecified damages, prejudgment and post-judgment interest, as well as reasonable attorneys’ fees, and other costs. The Company intends to vigorously defend against the claims. It is possible that similar lawsuits may yet be filed in the same or other courts that name the same or additional defendants. On July 27, 2017, a shareholder filed a derivative class action lawsuit in the Superior Court for the State of California in the County of Los Angeles, captioned David Wiener, Derivatively and on Behalf of ImmunoCellular Therapeutics, Ltd. v. certain former and current officers and directors (Case No. BC670134) . The complaint sets forth violations of, 1) breach of duty, 2) unjust enrichment, 3) abuse of control, 4) gross mismanagement and 5) waste of corporate assets. The complaint alleges that the lack of oversight allowed the publication of articles about ICT-107 without disclosing that the articles were either directly, or indirectly, paid for by the Company. The complaint further alleges that from May 1, 2012 to April 2017, certain of its current and former officers and directors failed to disclose that the stock promotion scheme in fact occurred or was occurring, the extent of it, as well as the Company's involvement. The plaintiff seeks an award of unspecified damages, prejudgment and post-judgment interest, as well as reasonable attorneys’ fees, and other costs. The Company intends to vigorously defend against the claims. The Company may be obligated to indemnify its officers and directors in connection with this matter. Commitments In an effort to expand the Company’s intellectual property portfolio to use antigens to create personalized vaccines, the Company has entered into various intellectual property and research agreements. Those agreements are long-term in nature and are discussed below. In addition to the vendors described below, the Company has deposits with other vendors. Sponsored Research Agreements Novella Clinical LLC On June 30, 2015, the Company entered into a Master Clinical Research Services Agreement with Novella Clinical LLC (Novella Clinical) to conduct the Phase 3 registration trial of IC T-107. Novella Clinical is a full-service, global clinical research organization providing clinical trial services to small and mid-sized oncology companies. Novella Clinical was engaged to supervise the trial in the United States, Europe and Canada and recruit 542 patients with newly diagnosed glioblastoma. As described above, the Company suspended the trial in June 2017, and as of June 30, 2017 , the Company has deposits of $1,740,937 with Novella Clinical that will be applied against the final trial related invoices. Since the trial was suspended, this amount is classified as other current assets. Licensing Agreements The Johns Hopkins University Licensing Agreement On February 23, 2012, the Company entered into an Exclusive License Agreement, effective as of February 16, 2012, with The Johns Hopkins University (JHU) under which it received an exclusive, worldwide license to JHU’s rights in and to certain intellectual property related to mesothelin-specific cancer immunotherapies. The Company is advancing a cancer immunotherapy program using JHU and other intellectual property according to commercially reasonable development timeline. If successful and a product ultimately is registered, the Company will either sell the product directly or via a third-party partnership. Pursuant to the License Agreement, the Company agreed to pay an upfront licensing fee in the low hundreds of thousands of dollars, payable half in cash and half in shares of its common stock in two tranches, within 30 days of the effective date of the License Agreement and upon issuance of the first U.S. patent covering the subject technology. Annual minimum royalties or maintenance fees increase over time and range from low tens of thousands to low hundreds of thousands of dollars. In addition, the Company has agreed to pay milestone license fees upon completion of specified milestones, totaling single digit millions of dollars if all milestones are met. Royalties based on a low single digit percentage of net sales are also due on direct sales, while third party sublicensing payments will be shared at a low double digit percentage. The Company and JHU each have termination rights that include termination for any reason and for reasons relating to specific performance or financial conditions. Effective September 24, 2013, the Company entered into an Amendment No. 1 to the Exclusive License Agreement that updated certain milestones. Effective August 7, 2015, the Company entered into a Second Amendment to the Exclusive License Agreement that amended certain sections of the License Agreement and further updated certain milestones. California Institute of Technology On September 9, 2014, the Company entered into an Exclusive License Agreement with the California Institute of Technology under which the Company acquired exclusive rights to novel technology for the development of certain antigen specific stem cell immunotherapies for the treatment of cancers. Pursuant to the License Agreement, the Company agreed to pay a one time license fee, a minimum annual royalty based on a low single digit percentage of net revenues and an annual maintenance fee in the low tens of thousands of dollars. In addition, the Company has agreed to make certain milestone payments upon completion of specified milestones. Cedars-Sinai Medical Center In connection with the Cedars-Sinai Medical Center License Agreement and sponsored research agreement, the Company has certain commitments as described in Note 4. Manufacturing PharmaCell B.V. In March 2015, the Company entered into an agreement for GMP manufacturing of ICT-107 with PharmaCell B.V. (PharmaCell), pursuant to which PharmaCell provided contract manufacturing services for the European production of ICT-107, a dendritic cell immunotherapy for the treatment of newly diagnosed glioblastoma. In connection with the June 2017 suspension of the Phase 3 trial of ICT-107, the Company unilaterally terminated the agreement. Pursuant to the terms of the agreement, the Company was required to provide 90 days’ written notice to PharmaCell. As a result, the Company is obligated to make future payments to Pharmacell of approximately $600,000 , which is included in other current liabilities as of June 30, 2017. PCT, LLC On June 11, 2015, the Company entered into an agreement with PCT Cell Therapy Services, LLC (PCT). Pursuant to the terms of the agreement, PCT provided current good manufacturing practice (cGMP) services for the Phase 3 manufacture of ICT-107 and Phase 1 manufacture of ICT-121. In connection with the June 2017 termination of the Phase 3 trial of ICT-107, the Company unilaterally terminated the agreement. Pursuant to the terms of the agreement, the Company was required to provide 120 days written notice to PCT. As a result, the Company is obligated to make future payments to PCT of approximately $1,120,000 , which is included in other current liabilities as of June 30, 2017. Employment Agreements The Company has employment agreements with its management that provide for a base salary, bonus and stock option grants. The aggregate annual base salary payable to this group is approximately $830,000 and the potential bonus is approximately $231,000 . During the six months ended June 30, 2017 , the Company did not issue any stock options or restricted stock units. Operating Lease The Company entered into a lease for office space effective June 15, 2013 and continuing through August 31, 2016 at an initial monthly rental of $8,063 . During 2016, the Company extended this lease through August 31, 2017 , at a monthly rental of $8,554 . The Company will not renew its lease beyond August 31, 2017. Rent expense was approximately $54,000 for each of the six months ended June 30, 2017 and 2016 , respectively.

Shareholders' Equity

Shareholders' Equity	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
Shareholders' Equity	Shareholders’ Equity Underwritten Public Offering In August 2016, the Company entered into an underwriting agreement with Maxim Group LLC, pursuant to which the Company received net proceeds of approximately $6.6 million (after deducting the underwriting discount and offering expenses) from the initial sale of 863,750 shares of the Company’s common stock, base warrants to purchase 881,250 shares of common stock at an exercise price of $7.68 per share, and pre-funded warrants to purchase 311,250 shares of common stock at an exercise price of $0.40 per share. The underwriters partially exercised their option to purchase additional shares and warrants and purchased an additional 37,500 shares of the Company’s common stock at a price of $6.00 per share and warrants to purchase 111,965 shares of common stock at an exercise price of $0.40 per warrant. The pre-funded warrants have a term of ten years , and the base warrants have a term of five years from the date of issuance. They also provide for a weighted average adjustment to the exercise price if the Company issues, or is deemed to issue, additional shares of common stock at a price per share less than the then effective price of the warrants, subject to certain exceptions (see “Warrant Liability” below). Due to the potential variability of their exercise price, these warrants do not qualify for equity treatment, and therefore are recognized as a liability. The pre-funded warrants were substantially paid for at the time of the offering and have an exercise price of $0.40 per share. These warrants qualify for equity treatment. Through December 31, 2016 , 208,750 pre-funded warrants were exercised and resulted in proceeds to the Company of $83,500 . During the three months ended June 30, 2017 , the remaining 102,500 pre-funded warrants were exercised and resulted in proceeds to the Company of $41,000 . Controlled Equity Offering On April 18, 2013, the Company entered into a Controlled Equity Offering SM Sales Agreement (the Sales Agreement) with Cantor Fitzgerald & Co. (Cantor), as agent, pursuant to which the Company may offer from time to time through Cantor, shares of our common stock having an aggregate offering price of up to $25.0 million (of which only $17.0 million was initially registered for offer and sale). Under the Sales Agreement, Cantor may sell shares by any method permitted by law and deemed to be an “at-the-market” offering as defined in Rule 415 promulgated under the Securities Act, as amended, including sales made directly on the NYSE MKT, on any other existing trading market for our common stock or to or through a market maker. The Company may instruct Cantor not to sell shares if the sales cannot be effected at or above the price designated by us from time to time. The Company is not obligated to make any sales of the shares under the Sales Agreement. The offering of shares pursuant to the Sales Agreement will terminate upon the earlier of (a) the sale of all of the shares subject to the Sales Agreement or (b) the termination of the Sales Agreement by Cantor or the Company, as permitted therein. Cantor will receive a commission rate of 3.0% of the aggregate gross proceeds from each sale of shares and the Company has agreed to provide Cantor with customary indemnification and contribution rights. The Company will also reimburse Cantor for certain specified expenses in connection with entering into the Sales Agreement. On April 22, 2013, NYSE MKT approved the listing of 264,831 shares of our common stock in connection with the Sales Agreement. As of September 21, 2015, the registration statement previously filed with the SEC to facilitate the sale of registered shares of the Company's common stock under the Controlled Equity Offering expired. The Company filed a new registration statement with the SEC that was declared effective on January 19, 2016 to facilitate the sale of additional shares under the Controlled Equity Offering. Under the terms of the prospectus, the Company may sell up to $15,081,494 of the Company’s common stock through the aforementioned Controlled Equity Offering. Pursuant to Instruction I.B.6 to Form S-3 (the Baby Shelf Rules), the Company may not sell more than the equivalent of one-third of its public float during any 12 consecutive months so long as the Company's public float is less than $75 million . During the six months ended June 30, 2016 , the Company sold 77,141 shares of common stock that resulted in net proceeds of $691,187 , of which $48,977 represented the recovery of deferred offering costs that had been incurred as of December 31, 2015 . Subsequent to June 30, 2017 (See Note 10. Subsequent Events), the Company completed an underwritten public offering. As a condition of the offering, the Company agreed not to sell shares pursuant to the Controlled Equity Offering for a period of 60 days after closing (See Note 10. Subsequent Events). At June 30, 2017 , the Company had $14.3 million available to be sold under the Sales Agreement. Stock Options In February 2005, the Company adopted an Equity Incentive Plan (the Plan). Pursuant to the Plan, a committee appointed by the Board of Directors may grant, at its discretion, qualified or nonqualified stock options, stock appreciation rights and may grant or sell restricted stock to key individuals, including employees, nonemployee directors, consultants and advisors. Option prices for qualified incentive stock options (which may only be granted to employees) issued under the plan may not be less than 100% of the fair value of the common stock on the date the option is granted (unless the option is granted to a person who, at the time of grant, owns more than 10% of the total combined voting power of all classes of stock of the Company; in which case the option price may not be less than 110% of the fair value of the common stock on the date the option is granted). Option prices for nonqualified stock options issued under the Plan are at the discretion of the committee and may be equal to, greater or less than fair value of the common stock on the date the option is granted. The options vest over periods determined by the Board of Directors and are exercisable no later than ten years from date of grant (unless they are qualified incentive stock options granted to a person owning more than 10% of the total combined voting power of all classes of stock of the Company, in which case the options are exercisable no later than five years from date of grant). Initially, the Company reserved 150,000 shares of common stock for issuance under the Plan, which was subsequently increased by the Company's shareholders to 300,000 shares. Options to purchase 105,843 common shares have been granted under the Plan and are outstanding as of June 30, 2017 . Additionally, 6,500 shares of restricted common stock have been granted to management and 1,000 shares of restricted common stock have been granted to members of the Company’s Board of Directors under the Plan. This plan expired in January 2016. On March 11, 2016, the Company's Board of Directors adopted the 2016 Equity Incentive Plan (the 2016 Plan) and reserved 250,000 shares of common stock for issuance under the 2016 Plan. The 2016 Plan was approved by the Company's stockholders at its 2016 Annual Meeting of Stockholders. During the six months ended June 30, 2017 , no equity compensation was granted by the Company. As of June 30, 2017 , options to purchase 48,065 common stock shares have been granted and are outstanding under the plan. The following table summarizes stock option activity for the Company during the six months ended June 30, 2017 : Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding December 31, 2016 162,665 $ 43.11 — — Granted — $ — — — Exercised — $ — — — Forfeited or expired (8,753 ) $ 59.12 — — Outstanding June 30, 2017 153,912 $ 42.20 6.12 $ — Vested at June 30, 2017 112,567 $ 49.37 5.58 $ — As of June 30, 2017 , the total unrecognized compensation cost related to unvested stock options amounted to $467,882 , which will be recognized over the weighted average remaining requisite service period of approximately 11 months . On March 11, 2016, the Company issued an aggregate of 7,862 restricted stock units to certain officers and employees. The restricted stock units are outstanding as of June 30, 2017 and are subject to cliff vesting on March 10, 2018. For accounting purposes, these shares were valued at $13.20 , which was the stock price on the date of grant, and will be expensed over the service period of two years from the date of grant. As of June 30, 2017, 4,550 restricted stock units are unvested. Warrants Accounted for As Equity In connection with the January 2012 underwritten public offering, the Company issued to the investors warrants to purchase 118,618 shares of the Company’s common stock at $56.40 per share. The warrants had a five -year term from the date of issuance. These warrants qualified for equity treatment since they did not have any provisions that would require the Company to redeem them for cash or that would result in an adjustment to the number of warrants. In January 2017, the remaining 35,454 warrants expired. In connection with the October 2012 underwritten public offering, the Company issued to the investors warrants to purchase 112,500 shares of the Company’s common stock at $106.00 per share. The warrants have a five -year term from the date of issuance. These warrants qualify for equity treatment since they do not have any provisions that would require the Company to redeem them for cash or that would result in an adjustment to the number of warrants. As of June 30, 2017 , warrants to purchase 111,119 shares of the Company’s common stock remain outstanding relating to this public offering. In connection with the August 2016 underwritten public offering, the Company issued pre-funded warrants to purchase 311,250 shares of common stock to certain investors. These pre-funded warrants were substantially paid for at the time of the offering, have a ten-year term and an exercise price of $0.40 per share. During 2016, pre-funded warrants to purchase 208,750 shares of common stock were exercised. In June 2017, the remaining pre-funded warrants to purchase 102,500 shares of common stock were exercised. These pre-funded warrants qualify for equity treatment since they do not have any provisions that would require the Company to redeem them for cash or that would result in an adjustment to the number of warrants. Warrants Accounted for As Liabilities The Company’s warrant liability is adjusted to fair value each reporting period and is influenced by several factors including the price of the Company’s common stock as of the balance sheet date. On June 30, 2017 , the price per share of Company’s common stock was $0.85 per share compared to $2.05 per share at December 31, 2016. In connection with the February 2011 common stock private placement, the Company issued to the investors warrants to purchase 70,467 shares of the Company’s common stock at $90.00 per share. The warrants had a term of five years and contained a provision whereby the warrant exercise price would be decreased in the event that certain future common stock issuances are made at a price less than $62.00 . Due to the potential variability of their exercise price, these warrants did not qualify for equity treatment, and therefore were recognized as a liability. As a result of the January 2012, October 2012, and February 2015 financings and shares sold through the Company's Controlled Equity Offering, the exercise price of the warrants was adjusted to $57.60 and the number of warrants was proportionately increased to 91,670 net of exercises. On February 24, 2016, the remaining warrants to purchase 91,670 shares of the Company's common stock expired. In connection with the February 2015 underwritten public offering, the Company issued to the investors warrants to purchase 466,369 shares of the Company’s common stock at $26.40 per share. The warrants have a term of five years and contain a provision whereby the warrant exercise price will be decreased in the event that certain future common stock issuances are made at a price less than $26.40 . Due to the potential variability of their exercise price, these warrants do not qualify for equity treatment, and therefore are recognized as a liability. During 2016, the exercise price of these warrants was adjusted to $20.00 to reflect the shares sold under the Company's controlled equity offering and the August 2016 public offering. The Company initially valued these warrants using a binomial lattice simulation model assuming (i) dividend yield of 0% ; (ii) expected volatility of 97.0% ; (iii) risk free rate of 1.53% and (iv) expected term of 5 years . Based upon these calculations, the Company calculated the initial valuation of the warrants to be $4,197,375 . For the three and six months ended June 30, 2016, the Company revalued these warrants using the binomial lattice simulation model and recorded a credit to other income of $445,660 and $926,671 , respectively. As of June 30, 2017 , the Company revalued the warrants assuming (i) dividend yield of 0% ; (ii) expected volatility of 66% ; (iii) risk free rate of 1.47% and (iv) expected term of 2.64 years and the Company recorded a credit to other income of $46,331 and $69,650 during the three and six months ended June 30, 2017. As of June 30, 2017 , warrants to purchase 466,369 shares of the Company’s common stock remain outstanding relating to this public offering and the carrying value of the warrant liability is $7,302 . In connection with the August 2016 underwritten public offering, the Company issued to the investors warrants to purchase 993,115 shares of common stock with an initial exercise price of $7.68 per share. The warrants have a term five years and contain a provision whereby the warrant exercise price would be proportionately decreased in the event that future common stock issuances are made at a price less than $7.68 per share. Due to the potential variability of their exercise price, these warrants do not qualify for equity treatment, and therefore are recognized as a liability. These warrants are traded on the NYSE MKT (symbol IMUC.WS). The Company initially valued these warrants using the closing price on August 12, 2016 at $2.30 , which was the first day the warrants were traded on the NYSE MKT. Accordingly, the Company allocated $2,284,395 of the total proceeds from the August 2016 offering to the base warrants. As of June 30, 2017, warrants to purchase 993,115 shares of the Company's common stock remain outstanding and the warrants were valued using the last trading price of the quarter at $0.02 . Accordingly, the warrant liability was adjusted to $20,560 and the Company recorded a credit to other income of $396,591 and $476,048 during the three and six months ended June 30, 2017, respectively. Volatility has been estimated using the historical volatility of the Company’s stock price. The following reconciliation of the beginning and ending balances for all warrant liabilities measured at fair market value on a recurring basis during the six months ended June 30, 2017 and 2016 : June 30, 2017 June 30, 2016 Balance – January 1 $ 573,560 $ 1,958,775 Issuance of warrants and effect of repricing — 31,231 Exercise of warrants — — (Gain) or loss included in earnings (545,698 ) (926,671 ) Balance – June 30 $ 27,862 $ 1,063,335 During the six months ended June 30, 2016 , the Company recorded a charge to financing expense of $31,231 to reflect the repricing of previously issued warrants . The Company did not incur a financing expense during the six months ended June 30, 2017 .

California Institute of Regener

California Institute of Regenerative Medicine Award	6 Months Ended
	Jun. 30, 2017
Collaborative Arrangement [Abstract]
California Institute of Regenerative Medicine Award	California Institute of Regenerative Medicine Award On September 18, 2015 the Company received an award in the amount of $19.9 million from the California Institute of Regenerative Medicine (CIRM) to partially fund the Company’s Phase 3 trial of ICT-107. The award originally provided for a $4.0 million project initial payment that was received during the fourth quarter of 2015, and up to $15.9 million in future milestone payments that are primarily dependent on patient randomization in the ICT-107 Phase 3 trial. In August 2016, the Company and CIRM modified the award such that the Company received an additional $1.5 million initial payment. The total amount of the award and other award conditions remain unchanged. Under the terms of the CIRM award, the Company is obligated to share future ICT-107 related revenue with CIRM. The percentage of revenue sharing is dependent on the amount of the award received by the Company and whether the revenue is from product sales or license fees. The maximum revenue sharing amount the Company may be required to pay to CIRM is equal to nine ( 9 ) times the total amount awarded and paid to the Company. The Company has the option to decline any and all amounts awarded by CIRM. As an alternative to revenue sharing, the Company has the option to convert the award to a loan, which such option the Company must exercise on or before ten (10) business days after the FDA notifies the Company that it has accepted the Company’s application for marketing authorization. In the event the Company exercises it right to convert the award to a loan, it will be obligated to repay the loan within ten (10) business days of making such election, including interest at the rate of the three-month LIBOR rate ( 1.30% as of June 30, 2017 ) plus 25% per annum. Since the Company may be required to repay some or all of the amounts awarded by CIRM, the Company accounts for this award as a liability rather than revenue and has accrued interest through June 20, 2017, at the aforementioned rates. During the three and six months ended June 30, 2017, the Company accrued interest of $430,024 and $882,683 respectively. For the three and six months ended June 30, 2016 , the Company recorded accrued interest of $281,996 and $546,823 . As described in Note 1, the Company suspended the Phase 3 trial of ICT-107 and will not be required to return the CIRM funds that were spent on the trial. Consequently, the Company recognized a gain of $7,719,440 as derecgonition of the CIRM award liability including accrued interest. As of June 30, 2017 , the Company had $108,984 of unused CIRM funds. The Company is required to either use these funds to pay the final CIRM liabilities or return the funds to CIRM.

401(k) Profit Sharing Plan

401(k) Profit Sharing Plan	6 Months Ended
	Jun. 30, 2017
Retirement Benefits [Abstract]
401(k) Profit Sharing Plan	401(k) Profit Sharing Plan During 2011, the Company adopted a Profit Sharing Plan that qualifies under Section 401(k) of the Internal Revenue Code. Contributions to the plan are at the Company’s discretion. The Company did not make any matching contributions during the six months ended June 30, 2017 or June 30, 2016 .

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Deferred taxes represent the net tax effects of the temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes. Temporary differences result primarily from the recording of tax benefits of net operating loss carry forwards and stock-based compensation. A valuation allowance is required if the weight of available evidence suggests it is more likely than not that some portion or all of the deferred tax asset will not be recognized. Accordingly, a valuation allowance has been established for the full amount of the deferred tax assets. The Company’s effective income tax rate differs from the amount computed by applying the federal statutory income tax rate to loss before income taxes as follows: June 30, 2017 June 30, 2016 Income tax benefit at the federal statutory rate (34 )% (34 )% State income tax benefit, net of federal tax benefit (6 )% (6 )% Change in fair value of warrant liability 8 % 4 % Change in valuation allowance for deferred tax assets 12 % 36 % Other 20 % — % Total — % — % Deferred taxes consisted of the following: June 30, 2017 December 31, 2016 Net operating loss carryforwards 28,499,782 27,267,545 Stock-based compensation 2,728,866 3,090,903 Less valuation allowance (31,228,648 ) (30,358,448 ) Net deferred tax asset $ — $ — The valuation allowance increased by $870,200 and $3,538,739 during the six months ended June 30, 2017 and 2016 , respectively. As of December 31, 2016 , the Company had federal and California income tax net operating loss carry forwards of approximately $68.2 million , and as of June 30, 2017 , management has estimated federal and California income tax net operating loss carry forwards of approximately $78.1 million . These net operating losses will begin to expire in taxable years 2027 through 2036 and 2017 through 2036 , respectively, unless previously utilized. Section 382 of the Internal Revenue Code can limit the amount of net operating losses which may be utilized if certain changes to a company’s ownership occur. As of June 30, 2017 , the Company has not experienced a change in ownership as defined by Section 382 of the Internal Revenue Code, based on a revised analysis completed by management. Management estimated that the Company has not incurred any limitations on its ability to utilize its net operating losses under Section 382 of the Internal Revenue Code as a result of its February 2015 and August 2016 financings. During 2014, the Company licensed the non-U.S. rights to a significant portion of its intellectual property to its Bermuda-based subsidiary for approximately $11.0 million . The fair value of the intellectual property rights was determined by an independent third party. The proceeds from this sale represent a gain for U.S. tax purposes and are offset by current year losses and net operating loss carryforwards. However, the Internal Revenue Service, or the IRS, or the California Franchise Tax Board, or the CFTB, could challenge the valuation of the intellectual property rights and assess a greater valuation, which would require the Company to utilize a portion, or all, of its available net operating losses. If an IRS or a CFTB valuation exceeds the available net operating losses, the Company would incur additional income taxes. The Company’s ability to use its net operating losses is subject to the potential future limitations of IRS Section 382, as well as expiration of federal and state net operating loss carryforwards.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Underwritten Public Offering Subsequent to June 30, 2017 , the Company entered into an underwriting agreement with Maxim Group, LLC, pursuant to which the Company sold 5,000 shares of Series B 8% Mandatorily Convertible Preferred Stock (the Preferred Stock) and related warrants (the “Warrants”) to purchase up to 9,000 shares of Preferred Stock for gross proceeds of $5.0 million , prior to deducting underwriting discounts, commissions and offering expenses payable by the Company and excluding the proceeds from the exercise of the Warrants. The Preferred Stock is convertible into common stock using a conversion price equal to the lesser of (i) $1.22 , subject to certain adjustments, and (ii) 87.5% of the lowest volume weighted average price of our common stock during the ten trading days ending on, and including, the date of the notice of conversion. The conversion price described in (ii) is subject to a floor of $0.35 , except in the event of anti-dilution adjustments. The Warrants consist of three tranches with expirations in October 2017, January 2018 and July 2018. Each tranche allows the holders to purchase up to 3,000 shares of Preferred Stock at a price of $1,000 per share. If fully exercised, each tranche would provide the Company with $3.0 million of additional financing ( $9.0 million in total). Upon exercise, the Warrant holders receive shares of Preferred Stock. The Preferred Stock is convertible in common stock using a conversion price equal to 87.5% of the lowest volume weighted average price of our common stock during the ten trading days ending on, and including, the date of the notice conversion. The conversion price is subject to a floor of $0.35 . Through August 4, 2017, holders of Preferred Stock converted 4,351 shares of the Preferred Stock into 11,904,984 shares of the Company’s Common Stock. Additionally, Warrant holders exercised Warrants for the issuance of 120 shares of Preferred Stock and simultaneously converted those shares into 370,284 shares of common stock. The Company received gross proceeds of $120,000 from the exercise of the Warrants. The Company has not finalized the accounting for this transaction. Legal Proceedings As described in Note 5, Commitments and Contingencies, on July 27, 2017, a shareholder filed a derivative class action lawsuit in the Superior Court for the State of California in the County of Los Angeles, captioned David Wiener, Derivatively and on Behalf of ImmunoCellular Therapeutics, Ltd. v. certain former and current officers and directors (Case No. BC670134) . The complaint sets forth violations of, 1) breach of fiduciary duty, 2) unjust enrichment, 3) abuse of control, 4) gross mismanagement and 5) waste of corporate assets. The complaint alleges that the lack of oversight allowed the publication of articles about ICT-107 without disclosing that the articles were either directly, or indirectly, paid for by the Company. The complaint further alleges that, from May 1 2012 to April 2017, certain of its current and former officers and directors failed to disclose that the stock promotion scheme in fact occurred or was occurring, the extent of it, as well as the Company's involvement. The plaintiff seeks an award of unspecified damages, prejudgment and post-judgment interest, as well as reasonable attorneys’ fees, and other costs. The Company intends to vigorously defend against the claims. The Company may be obligated to indemnify its officers and directors in connection with this matter.

Summary of Significant Accoun17

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
Liquidity	The Company believes that it will not have enough cash resources to fund the business for the next 12 months. Successful completion of the Company’s research and development activities, and its transition to attaining profitable operations, is dependent upon obtaining additional financing. Additional financing may not be available on acceptable terms or at all. If the Company issues additional equity securities to raise funds, the ownership percentage of existing stockholders would be reduced. New investors may demand rights, preferences or privileges senior to those of existing holders of common stock. These factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year from the date the financial statements are issued. These consolidated financial statements do not include any adjustment that might result from the outcome of this uncertainty. In June 2017, the Company announced that it had determined that it was unable to secure sufficient additional financial resources to complete the phase 3 registration trial of ICT-107. As a result, the Company has suspended further patient randomization in the ICT-107 trial while it continues to seek a collaborative arrangement or acquisition of its ICT-107 program. The suspension of the phase 3 registration trial of ICT-107 is expected to reduce the amount of cash used in the Company's operations. The Company plans to improve its liquidity by obtaining additional financing through the issuance of financial instruments such as equity and warrants or through the receipt of grants and awards. Additionally, the Company continues to evaluate its strategic alternatives, which may include a potential merger, consolidation, reorganization or other business combination, as well as the sale of the Company or the Company's assets.
Principles of Consolidation	Principles of Consolidation - The condensed consolidated balance sheets include the accounts of the Company and its subsidiaries. The condensed consolidated statements of operations include the Company’s accounts and the accounts of its subsidiaries from the date of acquisition. All intercompany transactions and balances have been eliminated in consolidation.
Cash and cash equivalents	Cash and cash equivalents – The Company considers all highly liquid instruments with an original maturity of 90 days or less at acquisition to be cash equivalents. As of June 30, 2017 and December 31, 2016 , the Company had $466,492 and $3,462,617 , respectively, of certificates of deposit. The Company places its cash and cash equivalents with various banks in order to maintain FDIC insurance on all of its investments.
Supplies for Clinical Trials	Supplies for clinical trials - Supplies are stated at the lower of cost or market, with cost determined by the first-in, first-out basis and consist of items that will be used in the Company’s ongoing clinical trials. Management analyzes historical and prospective usage to estimate obsolescence and during the quarter ended June 30, 2017 , determined that the remaining supplies should be expensed. Accordingly, the Company recorded a charge to expense of $2,560,220 , which is included in research and development expenses. The Company did not record any reserve for obsolescence during the three and six month period ended June 30, 2016 .
Property and Equipment	Property and Equipment – Property and equipment are stated at cost and depreciated using the straight-line method based on the estimated useful lives (generally three to five years ) of the related assets. Computer and computer equipment are depreciated over three years . Management continuously monitors and evaluates the realizability of recorded long-lived assets to determine whether their carrying values have been impaired. The Company records impairment losses on long-lived assets used in operations when events and circumstances indicate that the assets might be impaired and the nondiscounted cash flows estimated to be generated by those assets are less than the carrying amount of those assets. Any impairment loss is measured by comparing the fair value of the asset to its carrying amount. Repairs and maintenance costs are expensed as incurred.
Research and Development Costs	Research and Development Costs – Research and development expenses consist of costs incurred for direct research and development and are expensed as incurred.
Stock Based Compensation	The risk-free interest rate used is based on the implied yield currently available in U.S. Treasury securities at maturity with an equivalent term. The Company has not declared or paid any dividends and does not currently expect to do so in the future. The expected term of options represents the period that our stock-based awards are expected to be outstanding and was determined based on projected holding periods for the remaining unexercised options. Consideration was given to the contractual terms of our stock-based awards, vesting schedules and expectations of future employee behavior. The expected volatility is based upon the historical volatility of the Company’s common stock. Forfeitures are accounted for when they occur. The Company’s stock price volatility and option lives involve management’s best estimates, both of which impact the fair value of the option calculated and, ultimately, the expense that will be recognized over the life of the option. When options are exercised, our policy is to issue reserved but previously unissued shares of common stock to satisfy share option exercises. Stock-Based Compensation - Stock-based compensation expense is estimated as of the grant date based on the fair value of the award and is recognized as expense over the requisite service period, which generally equals the vesting period, based on the number of awards that are expected to vest. Estimating the fair value for stock options requires judgment, including the expected term of the Company’s stock options, volatility of the Company’s stock, expected dividends, risk-free interest rates over the expected term of the options and the expected forfeiture rate. In connection with performance based programs, the Company makes assumptions principally related to the number of awards that are expected to vest after assessing the probability that certain performance criteria will be met. Stock Based Compensation – The Company records the cost for all share-based payment transactions in the Company’s consolidated financial statements. Stock option grants issued to employees and officers and directors were valued using the Black-Scholes pricing model.
Income Taxes	Income Taxes – The Company accounts for federal and state income taxes under the liability method, with a deferred tax asset or liability determined based on the difference between the financial statement and tax basis of assets and liabilities, as measured by the enacted tax rates. The Company’s provision for income taxes represents the amount of taxes currently payable, if any, plus the change in the amount of net deferred tax assets or liabilities. A valuation allowance is provided against net deferred tax assets if recoverability is uncertain on a more likely than not basis. As of June 30, 2017 and December 31, 2016 , the Company fully reserved its deferred tax assets. The Company recognizes in its financial statements the impact of an uncertain tax position if the position will more likely than not be sustained upon examination by a taxing authority, based on the technical merits of the position. The Company’s policy is to recognize interest related to unrecognized tax benefits as interest expense and penalties as operating expenses. As of June 30, 2017 , the Company had no unrecognized tax benefits and as such, no liability, interest or penalties were required to be recorded. The Company does not expect this to change significantly in the next twelve months. The Company has determined that its main taxing jurisdictions are the United States of America and the State of California. The Company is not currently under examination by any taxing authority nor has it been notified of a pending examination. The Company’s tax returns are generally no longer subject to examination for the years before December 31, 2011 for the state and December 31, 2012 for the federal taxing authority. During 2014, the Company licensed the non-U.S. rights to a significant portion of its intellectual property to its Bermuda-based subsidiary for approximately $11.0 million . The fair value of the intellectual property rights was determined by an independent third party. The proceeds from this sale represented a gain for U.S. tax purposes and were offset by current year losses and net operating loss carryforwards. However, the Internal Revenue Service, or the IRS, or the California Franchise Tax Board, or the CFTB, could challenge the valuation of the intellectual property rights and assess a greater valuation, which would require the Company to utilize a larger portion, or all, of its available net operating losses. If an IRS or a CFTB valuation exceeds the available net operating losses, the Company would incur additional income taxes. The Company’s ability to use its net operating losses is subject to the limitations of IRS Section 382, as well as expiration of federal and state net operating loss carryforwards .
Fair Value of Financial Instruments	Fair Value of Financial Instruments – The carrying amounts reported in the balance sheets for cash, cash equivalents, and accounts payable approximate their fair values due to their quick turnover. The fair value of warrant derivative liability is estimated using the Binomial Lattice option valuation model for warrants that are not publicly traded. The Company determines the fair value of the warrant derivative liability of its publicly traded warrants based upon the last trading price as of the balance sheet date. Fair value for financial reporting is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company utilizes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three levels of inputs that may be used to measure fair value are as follows: Level 1—quoted prices in active markets for identical assets or liabilities Level 2—quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3—inputs that are unobservable (for example cash flow modeling inputs based on assumptions) Warrant liabilities represent the only financial assets or liabilities recorded at fair value by the Company. The fair value of warrant liabilities is based on Level 1 or Level 3 inputs.
Use of Estimates	Use of Estimates – The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make certain estimates and assumptions about the future outcome of current transactions which may affect the reporting and disclosure of these transactions. Accordingly, actual results could differ from those estimates used in the preparation of these consolidated financial statements.
Warrant Liability	Warrant Liability - The fair value of the Company's derivative warrants that are not traded on the NYSE MKT is estimated using the Binomial Lattice option valuation model. The use of the Binomial Lattice option valuation model requires estimates including the volatility of the Company’s stock, risk-free rates over the expected term of warrants and early exercise of the warrants. The Company determines the warrant derivative liability of its publicly traded warrants based upon the last trading price as of the balance sheet date.
Basic and Diluted Loss per Common Share	Basic and Diluted Loss per Common Share – Basic and diluted loss per common share are computed based on the weighted average number of common shares outstanding. Common share equivalents (which consist of options and warrants) are excluded from the computation, since the effect would be antidilutive.
Recently Issued Accounting Standards	Recently Issued Accounting Standards – In August 2014 , the FASB issued ASU No. 2014-15, which applies to entities that have substantial doubt about their ability to continue as a going concern. This update requires management to perform interim and annual assessments of the probability about the entity’s ability to remain as a going concern for a period of one year from the date the financial statements are issued. Depending on management’s conclusions about the entity’s ability to remain as a going concern, the entity must make certain disclosures in its financial statements. This ASU is effective for annual periods ending after December 15, 2016. The adoption of this ASU did not have a material impact on the Company’s consolidated results of operations, financial condition or liquidity. In February 2016, the FASB issued ASU No. 2016-02, which requires lessees to recognize in the balance sheet, a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term (the lease asset). For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. This ASU is effective for fiscal years beginning after December 15, 2018. The adoption of this ASU is not expected to have a material impact on the Company’s consolidated results of operations, finance condition or liquidity. In March 2016, the FASB issued ASU No. 2016-09, which simplifies some of the rules relating to the accounting for stock options. Among other items, this update permits entities to account for stock option forfeitures when they occur unlike the current practice that requires estimation of forfeitures at the time of issuance. This ASU is effective for annual periods beginning after December 15, 2016, and early adoption is permitted. The Company has adopted this ASU, which has not had a material impact on the Company’s consolidated results of operations, financial condition or liquidity. In July 2017, the FASB issued ASU No. 2017-11, which eliminates the requirement to classify financial instruments as derivative liabilities simply because they have down round pricing protection. The Company has often issued warrants with down round pricing protection as part of its financing activities. Currently, the Company has two warrant tranches with down round pricing protection that are classified as derivative liabilities. The Company revalues these warrant tranches each reporting period and records the valuation differences as a component of other income in the statement of operations. The adoption of this ASU will eliminate the fluctuation in earnings associated with the quarterly warrant revaluation. Additionally, the adoption of this ASU will allow the Company to classify its remaining warrant derivatives as equity and future warrants that might be issued by the Company with down round price protection will qualify as equity rather than derivative liability for balance sheet presentation purposes. This ASU is effective for annual periods beginning after December 15, 2018, and early adoption is permitted. The Company is determining the financial impact of this ASU. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force) and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Summary of Significant Accoun18

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
Schedule of Weighted Average Grant Assumptions	Fair value was estimated at the date of grant using the following weighted average grant date assumptions: Six Months Ended Six Months Ended Risk-free interest rate — % 1.3 % Expected dividend yield None None Expected life 0.0 years 6.0 years Expected volatility — % 82.7 % Expected forfeitures — % — %

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2017
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consist of the following: June 30, 2017 December 31, 2016 Computers $ 70,960 $ 70,960 Research equipment 305,066 305,066 376,026 376,026 Accumulated depreciation (299,393 ) (266,203 ) $ 76,633 $ 109,823

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
Summary of Stock Option Activity	The following table summarizes stock option activity for the Company during the six months ended June 30, 2017 : Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding December 31, 2016 162,665 $ 43.11 — — Granted — $ — — — Exercised — $ — — — Forfeited or expired (8,753 ) $ 59.12 — — Outstanding June 30, 2017 153,912 $ 42.20 6.12 $ — Vested at June 30, 2017 112,567 $ 49.37 5.58 $ —
Reconciliation of Warrant Liability	The following reconciliation of the beginning and ending balances for all warrant liabilities measured at fair market value on a recurring basis during the six months ended June 30, 2017 and 2016 : June 30, 2017 June 30, 2016 Balance – January 1 $ 573,560 $ 1,958,775 Issuance of warrants and effect of repricing — 31,231 Exercise of warrants — — (Gain) or loss included in earnings (545,698 ) (926,671 ) Balance – June 30 $ 27,862 $ 1,063,335

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Summary of Difference in Effective Income Tax Rate	The Company’s effective income tax rate differs from the amount computed by applying the federal statutory income tax rate to loss before income taxes as follows: June 30, 2017 June 30, 2016 Income tax benefit at the federal statutory rate (34 )% (34 )% State income tax benefit, net of federal tax benefit (6 )% (6 )% Change in fair value of warrant liability 8 % 4 % Change in valuation allowance for deferred tax assets 12 % 36 % Other 20 % — % Total — % — %
Components of Deferred Tax Asset	Deferred taxes consisted of the following: June 30, 2017 December 31, 2016 Net operating loss carryforwards 28,499,782 27,267,545 Stock-based compensation 2,728,866 3,090,903 Less valuation allowance (31,228,648 ) (30,358,448 ) Net deferred tax asset $ — $ —

Nature of Organization (Plann22

Nature of Organization (Planned Principal Operations Have Not Commenced) (Details) - USD ($)	Jun. 30, 2017	Jun. 30, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Write-off of supplies for clinical trials			$ 2,349,404		$ 2,349,404	$ 0
Research and development	$ 3,000,000		10,353,601	$ 4,433,222	15,039,321	9,170,797
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Credit to income for forgiveness of debt			7,719,440	$ 0	7,719,440	0
Deposits reclassified to other current assets					1,922,218	$ 0
Accumulated deficit	$ 105,657,577	$ 105,657,577	$ 105,657,577		$ 105,657,577		$ 96,223,442
California Institute of Regenerative Medicine
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Credit to income for forgiveness of debt		$ 7,719,440

Summary of Significant Accoun23

Summary of Significant Accounting Policies - Additional Information (Details)	Nov. 18, 2016shares	Jun. 30, 2017USD ($)shares	Jun. 30, 2017USD ($)shares	Jun. 30, 2016USD ($)shares	Jun. 16, 2017shares	Dec. 31, 2016USD ($)shares	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Disclosure Summary Of Significant Accounting Policies Additional Information Detail [Line Items]
Accumulated deficit		$ (105,657,577)	$ (105,657,577)			$ (96,223,442)
Cash and cash equivalents		1,814,005	1,814,005	$ 11,948,858		11,437,118	$ 22,604,481
Certificates of deposit		466,492	466,492			$ 3,462,617
Write-off of supplies for clinical trials		$ 2,349,404	$ 2,349,404	$ 0
Shares authorized but unissued common stock (in shares) | shares		44,500,061	44,500,061
Tax benefit attributed to the stock-based compensation expense			$ 0
Unrecognized tax benefits		$ 0	0
Liability, interest, or penalties related to unrecognized tax benefits		$ 0	$ 0
Reverse split ratio	0.025
Common stock authorized (in shares) | shares	25,000,000	25,000,000	25,000,000		50,000,000	25,000,000
Shares excluded from the computation of diluted net loss per share (in shares) | shares			1,724,515	928,001
Intellectual Property
Disclosure Summary Of Significant Accounting Policies Additional Information Detail [Line Items]
Fair value of intellectual property								$ 11,000,000
Computer Equipment
Disclosure Summary Of Significant Accounting Policies Additional Information Detail [Line Items]
Estimated useful lives of property and equipment			3 years
Minimum
Disclosure Summary Of Significant Accounting Policies Additional Information Detail [Line Items]
Estimated useful lives of property and equipment			3 years
Maximum
Disclosure Summary Of Significant Accounting Policies Additional Information Detail [Line Items]
Estimated useful lives of property and equipment			5 years
Research and Development Expense
Disclosure Summary Of Significant Accounting Policies Additional Information Detail [Line Items]
Write-off of supplies for clinical trials		$ 2,560,220

Summary of Significant Accoun24

Summary of Significant Accounting Policies - Weighted average grant assumptions (Details)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Schedule of stock options grants
Risk-free interest rate	0.00%	1.30%
Expected dividend yield	0.00%	0.00%
Expected life	0 years	6 years
Expected volatility	0.00%	82.70%
Expected forfeitures	0.00%	0.00%

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Components of Property and Equipment
Property and equipment, gross	$ 376,026		$ 376,026		$ 376,026
Accumulated depreciation	(299,393)		(299,393)		(266,203)
Property and equipment, net	76,633		76,633		109,823
Depreciation expense	16,595	$ 20,593	33,190	$ 40,963
Computers
Components of Property and Equipment
Property and equipment, gross	70,960		70,960		70,960
Research equipment
Components of Property and Equipment
Property and equipment, gross	$ 305,066		$ 305,066		$ 305,066

Related-Party Transactions (Det

Related-Party Transactions (Details) - USD ($)	Jun. 30, 2017	Mar. 19, 2014	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Related Party Transaction [Line Items]
Incurred research expenses	$ 3,000,000		$ 10,353,601	$ 4,433,222	$ 15,039,321	$ 9,170,797
Affiliated Entity | Cedar Sinai | Amended License Agreement
Related Party Transaction [Line Items]
Required payment after first commercial sale of product					1,000,000
Incurred licensing fees					$ 0	$ 100,000
Affiliated Entity | Cedar Sinai | Research and Development Arrangement
Related Party Transaction [Line Items]
Payments for research agreements		$ 1,200,000
Incurred research expenses		$ 126,237

Commitments and Contingencies (

Commitments and Contingencies (Details)	6 Months Ended		12 Months Ended
	Jun. 30, 2017USD ($)patient	Jun. 30, 2016USD ($)	Dec. 31, 2016USD ($)	Jun. 15, 2013USD ($)
Other Commitments [Line Items]
Deposits for clinical trial services	$ 0		$ 1,955,514
Discretionary cash bonus	0	$ 0
Lease monthly rent				$ 8,063
Rent expense, monthly amount			8,554
Operating lease rent expense	$ 54,000		$ 54,000
Novella Clinical
Other Commitments [Line Items]
Number of patients | patient	542
Deposits for clinical trial services	$ 1,740,937
JHU
Other Commitments [Line Items]
Period within effective date of License Agreement	30 days
PharmaCell B.V Agreement
Other Commitments [Line Items]
Written notice period for termination, to other party	90 days
Future payments due	$ 600,000
PCT, LLC
Other Commitments [Line Items]
Written notice period for termination, to other party	120 days
Future payments due	$ 1,120,000
Employment Agreement With Management
Other Commitments [Line Items]
Base salary	830,000
Discretionary cash bonus	$ 231,000

Shareholders' Equity - Underwri

Shareholders' Equity - Underwritten Public Offering (Details) - Maxim Group, LLC - USD ($)	1 Months Ended	3 Months Ended	5 Months Ended	6 Months Ended	12 Months Ended
	Aug. 31, 2016	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2017	Dec. 31, 2016	Aug. 12, 2016
2016 Underwritten Public Offering
Class of Stock [Line Items]
Proceeds from issuance of common stock and warrants net of offering costs	$ 6,600,000
Common stock issued (in shares)	863,750
2016 Underwritten Public Offering | Warrant
Class of Stock [Line Items]
Warrants to purchase common stock (in shares)	993,115	993,115		993,115
Exercise price of warrants (in USD per share)		$ 0.02		$ 0.02		$ 2.30
2016 Underwritten Public Offering | Base Warrant
Class of Stock [Line Items]
Warrants to purchase common stock (in shares)	881,250
Exercise price of warrants (in USD per share)	$ 7.68
Life of warrants				5 years
Proceeds from issuance of warrants	$ 2,284,395
2016 Underwritten Public Offering | Pre-funded Warrant
Class of Stock [Line Items]
Warrants to purchase common stock (in shares)	311,250
Exercise price of warrants (in USD per share)	$ 0.40
Life of warrants				10 years
Warrants exercised (in shares)		102,500	208,750		208,750
Proceeds from issuance of warrants		$ 41,000	$ 83,500
Over allotment to underwriters
Class of Stock [Line Items]
Common stock issued (in shares)	37,500
Warrants to purchase common stock (in shares)	111,965
Over allotment to underwriters | Common Stock
Class of Stock [Line Items]
Exercise price of warrants (in USD per share)	$ 6
Over allotment to underwriters | Warrant
Class of Stock [Line Items]
Exercise price of warrants (in USD per share)	$ 0.40

Shareholders' Equity - Controll

Shareholders' Equity - Controlled Equity Offering (Details) - USD ($)	Apr. 22, 2013	Apr. 18, 2013	Aug. 14, 2017	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2015	Dec. 31, 2016	Jan. 19, 2016
Class of Stock [Line Items]
Common stock aggregate offering price				$ 355			$ 344
Proceeds from the issuance of common stock through controlled equity offering				0	$ 691,187
Cantor Fitzgerald And Company | The Sales Agreement
Class of Stock [Line Items]
Common stock authorized for sale		$ 25,000,000						$ 15,081,494
Commission rate		3.00%
Common stock issued (in shares)	264,831
Stock offering, maximum public float								$ 75,000,000
Proceeds from the issuance of common stock through controlled equity offering					$ 691,187
Recovery of deferred offering costs						$ 48,977
Value of common stock available for sale under agreement				$ 14,300,000
Cantor Fitzgerald And Company | The Sales Agreement | Subsequent Event
Class of Stock [Line Items]
Controlled equity offering lock-up period			60 days
Cantor Fitzgerald And Company | The Sales Agreement | Common Stock
Class of Stock [Line Items]
Common stock issued (in shares)					77,141
Cantor Fitzgerald And Company | The Sales Agreement | Offer and Sale
Class of Stock [Line Items]
Common stock aggregate offering price		$ 17,000,000

Shareholders' Equity - Stock Op

Shareholders' Equity - Stock Options (Details) - USD ($)	Mar. 11, 2016	Jun. 30, 2017	Jan. 31, 2016	Dec. 31, 2016	Feb. 28, 2005
Class of Stock [Line Items]
Common stock, shares granted and outstanding (in shares)		153,912		162,665
Unrecognized compensation cost related to unvested stock options		$ 467,882
Weighted-average remaining requisite service period		11 months
Unvested restricted stock units (in shares)		4,550
Restricted Stock Units (RSUs)
Class of Stock [Line Items]
Stock granted during period (in shares)	7,862
Price per share issued (in USD per share)	$ 13.2
Stock options, vesting period		2 years
The Plan | Qualified Incentive Stock Options
Class of Stock [Line Items]
Percentage of fair market value of common stock, percentage		100.00%
Percentage of common stock voting rights held, percentage		10.00%
Minimum percentage of fair market value of common stock, description		110.00%
The Plan | Qualified Incentive Stock Options | Vesting Period
Class of Stock [Line Items]
Option expiration period		10 years
The Plan | Qualified Incentive Stock Options | Vesting Period if Over 10% Voting Power
Class of Stock [Line Items]
Option expiration period		5 years
The Plan | Qualified Incentive Stock Options | Common Stock
Class of Stock [Line Items]
Common stock, shares authorized under the plan (in shares)			300,000		150,000
Common stock, shares granted and outstanding (in shares)		105,843
The Plan | Restricted Stock Units (RSUs)
Class of Stock [Line Items]
Stock granted during period (in shares)			6,500
The Plan | Restricted Stock Units (RSUs) | Board of Directors
Class of Stock [Line Items]
Stock granted during period (in shares)			1,000
The 2016 Plan
Class of Stock [Line Items]
Common stock, shares granted and outstanding (in shares)		48,065
Common stock reserved for future issuance (in shares)	250,000

Shareholders' Equity - Summary

Shareholders' Equity - Summary of Stock Option Activity (Details)	6 Months Ended
	Jun. 30, 2017USD ($)$ / sharesshares
Options
Options outstanding, Beginning Balance (in shares) | shares	162,665
Options, Granted (in shares) | shares	0
Options, Exercised (in shares) | shares	0
Options, Forfeited or expired (in shares) | shares	(8,753)
Options outstanding, Ending Balance (in shares) | shares	153,912
Weighted Average Exercise Price
Weighted Average Exercise Price, Outstanding, Beginning Balance (in USD per share) | $ / shares	$ 43.11
Weighted Average Exercise Price, Granted (in USD per share) | $ / shares	0
Weighted Average Exercise Price, Exercised (in USD per share) | $ / shares	0
Weighted Average Exercise Price, Forfeited or expired (in USD per share) | $ / shares	59.12
Weighted Average Exercise Price, Outstanding, Ending Balance (in USD per share) | $ / shares	$ 42.20
Share-based Compensation Additional Disclosures [Abstract]
Weighted Average Remaining Contractual Term, Outstanding	6 years 1 month 13 days
Aggregate Intrinsic Value, Outstanding | $	$ 0
Options Vested [Abstract]
Options, Vested (in shares) | shares	112,567
Weighted Average Exercise Price, Vested (in USD per share) | $ / shares	$ 49.37
Weighted Average Remaining Contractual Term, Vested	5 years 6 months 29 days
Aggregate Intrinsic Value, Vested | $	$ 0

Shareholders' Equity - Warrants

Shareholders' Equity - Warrants Accounted for As Equity (Details) - $ / shares	1 Months Ended		3 Months Ended	5 Months Ended	6 Months Ended	12 Months Ended
	Oct. 31, 2012	Jan. 31, 2012	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2017	Dec. 31, 2016	Jan. 31, 2017	Aug. 31, 2016	Aug. 12, 2016
2016 Underwritten Public Offering | Pre-funded Warrant | Maxim Group, LLC
Class of Stock [Line Items]
Warrants to purchase common stock (in shares)								311,250
Exercise price of warrants (in USD per share)								$ 0.40
Life of warrants					10 years
Warrants exercised (in shares)			102,500	208,750		208,750
Warrants outstanding (in shares)			102,500		102,500
Warrant | 2012 Underwritten Public Offering
Class of Stock [Line Items]
Warrants to purchase common stock (in shares)	112,500	118,618
Exercise price of warrants (in USD per share)	$ 106	$ 56.40
Life of warrants	5 years	5 years
Remaining warrants to purchase common stock (in shares)			111,119		111,119		35,454
Warrant | 2016 Underwritten Public Offering | Maxim Group, LLC
Class of Stock [Line Items]
Warrants to purchase common stock (in shares)			993,115		993,115			993,115
Exercise price of warrants (in USD per share)			$ 0.02		$ 0.02				$ 2.30

Shareholders' Equity - Warran33

Shareholders' Equity - Warrants Accounted for As Liabilities (Details) - USD ($)	1 Months Ended			3 Months Ended		6 Months Ended
	Aug. 31, 2016	Feb. 28, 2015	Feb. 28, 2011	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Aug. 12, 2016	Feb. 24, 2016	Dec. 31, 2015
Class of Stock [Line Items]
Price of common stock (in USD per share)				$ 0.85		$ 0.85		$ 2.05
Warrant liability				$ 27,862	$ 1,063,335	$ 27,862	$ 1,063,335	$ 573,560			$ 1,958,775
Financing expense				$ 0	16,595	$ 0	31,231
2016 Underwritten Public Offering | Base Warrant | Maxim Group, LLC
Class of Stock [Line Items]
Warrants to purchase preferred stock (in shares)	881,250
Exercise price of warrants (in USD per share)	$ 7.68
Life of warrants						5 years
Proceeds from issuance of warrants	$ 2,284,395
Warrant | 2011 Common Stock Private Placement
Class of Stock [Line Items]
Warrants to purchase preferred stock (in shares)			70,467
Exercise price of warrants (in USD per share)		$ 57.60	$ 90
Life of warrants			5 years
Exercise price of warrants, decrease threshold (less than) (in USD per share)			$ 62
Remaining warrants to purchase common stock (in shares)		91,670								91,670
Warrant | 2015 Underwritten Public Offering
Class of Stock [Line Items]
Warrants to purchase preferred stock (in shares)		466,369
Exercise price of warrants (in USD per share)		$ 26.40						$ 20
Life of warrants		5 years
Remaining warrants to purchase common stock (in shares)				466,369		466,369
Warrant liability				$ 7,302		$ 7,302
Warrant | 2015 Underwritten Public Offering | Binomial Lattice Simulation
Class of Stock [Line Items]
Dividend yield rate		0.00%				0.00%
Expected volatility rate		97.00%				66.00%
Risk-free interest rate		1.53%				1.47%
Expected life of warrants		5 years				2 years 7 months 22 days
Valuation of warrants		$ 4,197,375
Other income				$ 46,331	$ 445,660	$ 69,650	$ 926,671
Warrant | 2016 Underwritten Public Offering | Maxim Group, LLC
Class of Stock [Line Items]
Warrants to purchase preferred stock (in shares)	993,115			993,115		993,115
Exercise price of warrants (in USD per share)				$ 0.02		$ 0.02			$ 2.30
Warrant liability				$ 20,560		$ 20,560
Income recorded in adjustment of warrants				$ 396,591		$ 476,048

Shareholders' Equity - Summar34

Shareholders' Equity - Summary of Carrying Value of Warrant Liability (Details) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Warrants and Rights Note Disclosure [Abstract]
Beginning Balance	$ 573,560	$ 1,958,775
Issuance of warrants and effect of repricing	0	31,231
Exercise of warrants	0	0
(Gain) or loss included in earnings	(545,698)	(926,671)
Ending Balance	$ 27,862	$ 1,063,335

California Institute of Regen35

California Institute of Regenerative Medicine Award (Details)	Sep. 18, 2015USD ($)	Jun. 30, 2017USD ($)	Aug. 31, 2016USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)	Dec. 31, 2015USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Derecognition of CIRM liability				$ 7,719,440	$ 0		$ 7,719,440	$ 0
California Institute of Regenerative Medicine
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Proceeds from award received for project	$ 19,900,000
Deferred financing costs			$ 1,500,000			$ 4,000,000
Future milestone payments receivable							$ 15,900,000
Contingent revenue sharing multiple							9
Accrued interest				430,024	$ 281,996		$ 882,683	$ 546,823
Derecognition of CIRM liability		$ 7,719,440
Unused funds		$ 108,984		$ 108,984			$ 108,984
California Institute of Regenerative Medicine | LIBOR
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Debt basis spread on variable rate							1.30%
California Institute of Regenerative Medicine | Base Rate
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Debt basis spread on variable rate							25.00%

401(k) Profit Sharing Plan (Det

401(k) Profit Sharing Plan (Details) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Retirement Benefits [Abstract]
Discretionary cash bonus	$ 0	$ 0

Income Taxes - Application of t

Income Taxes - Application of the Income Tax Rate (Details)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Income tax benefit at the federal statutory rate	(34.00%)	(34.00%)
State income tax benefit, net of federal tax benefit	(6.00%)	(6.00%)
Change in fair value of warrant liability	8.00%	4.00%
Change in valuation allowance for deferred tax assets	12.00%	36.00%
Other	20.00%	(0.00%)
Total	(0.00%)	(0.00%)

Income Taxes - Components of De

Income Taxes - Components of Deferred Tax Asset (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 28,499,782	$ 27,267,545
Stock-based compensation	2,728,866	3,090,903
Less valuation allowance	(31,228,648)	(30,358,448)
Net deferred tax asset	$ 0	$ 0

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Increase in valuation allowance	$ 870,200	$ 3,538,739
Income tax net operating loss carry forwards	$ 78,100,000		$ 68,200,000
Intellectual Property
Operating Loss Carryforwards [Line Items]
Fair value of intellectual property				$ 11,000,000

Subsequent Events (Details)

Subsequent Events (Details) - Series B Preferred Stock - 2017 Underwritten Public Offering - Maxim Group, LLC - Subsequent Event - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended
	Aug. 14, 2017	Aug. 04, 2017
Preferred Stock
Subsequent Event [Line Items]
Common stock issued (in shares)	5,000
Preferred share yield	8.00%
Gross proceeds from issuance of preferred stock and warrants	$ 5,000
Preferred stock converted (in shares)		4,351
Shares issued in conversion (in shares)		11,904,984
Conversion Condition One | Preferred Stock
Subsequent Event [Line Items]
Exercise price of warrants (in USD per share)	$ 1.22
Conversion Condition Two | Preferred Stock
Subsequent Event [Line Items]
Exercise price of warrants (in USD per share)	$ 0.35
Warrant conversion price	87.50%
Warrants Issued As Part Of 2017 Underwritten Public Offering | Warrant
Subsequent Event [Line Items]
Warrants to purchase common stock (in shares)	9,000	120
Proceeds from issuance of warrants expected upon exercise	$ 9,000
Shares issued in conversion (in shares)		370,284
Proceeds from issuance of warrants		$ 120
Warrants Issued As Part Of 2017 Underwritten Public Offering | Warrant Tranche One | Warrant
Subsequent Event [Line Items]
Warrants to purchase common stock (in shares)	3,000
Exercise price of warrants (in USD per share)	$ 1,000
Proceeds from issuance of warrants expected upon exercise	$ 3,000
Warrants Issued As Part Of 2017 Underwritten Public Offering | Warrant Tranche Two | Warrant
Subsequent Event [Line Items]
Warrants to purchase common stock (in shares)	3,000
Exercise price of warrants (in USD per share)	$ 1,000
Proceeds from issuance of warrants expected upon exercise	$ 3,000
Warrants Issued As Part Of 2017 Underwritten Public Offering | Warrant Tranche Three | Warrant
Subsequent Event [Line Items]
Warrants to purchase common stock (in shares)	3,000
Exercise price of warrants (in USD per share)	$ 1,000
Proceeds from issuance of warrants expected upon exercise	$ 3,000