RespireRx Pharmaceuticals (RSPI) 10-Q 20 May 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 19, 2020
Document And Entity Information
Entity Registrant Name	RespireRx Pharmaceuticals Inc.
Entity Central Index Key	0000849636
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Reporting Status Current	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		69,395,805
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 81	$ 16,690
Prepaid expenses	100,029	28,638
Total current assets	100,110	45,328
Total assets	100,110	45,328
Current liabilities:
Accounts payable and accrued expenses, including $525,646 and $476,671 payable to related parties at March 31, 2020 and December 31, 2019, respectively	4,085,127	3,772,030
Accrued compensation and related expenses	1,968,625	2,083,841
Convertible notes payable, currently due and payable on demand, including accrued interest of $76,018 and $113,304 at March 31, 2020 and December 31, 2019, respectively of which $44,948 and $43,666, was deemed to be in default at March 31, 2020 and December 31, 2019 (Note 4)	364,966	551,591
Note payable to SY Corporation, including accrued interest of $375,241 and $363,280 at March 31, 2020 and December 31, 2019, respectively (payment obligation currently in default - Note 4)	739,639	766,236
Notes payable to officer, including accrued interest of $38,204 and $35,388 as of March 31, 2020 and December 31, 2019, respectively (Note 4)	146,304	142,238
Notes payable to former officer, including accrued interest of $46,189 and $41,977 as of March 31, 2020 and December 31, 2019, respectively (Note 4)	173,789	169,577
Other short-term notes payable	73,079	4,634
Total current liabilities	7,551,529	7,490,147
Commitments and contingencies (Note 8)
Stockholders' deficiency: (Note 6)
Series B convertible preferred stock, $0.001 par value; $0.6667 per share liquidation preference; aggregate liquidation preference $25,001; shares authorized: 37,500; shares issued and outstanding: 11; common shares issuable upon conversion at 0.00030 common shares per Series B share	21,703	21,703
Common stock, $0.001 par value; shares authorized: 65,000,000; shares issued and outstanding: 33,693,853 at March 31, 2020 and 4,175,072 at December 31, 2019, respectively (Note 2 and Note 9)	33,694	4,175
Additional paid-in capital	159,948,987	159,038,388
Accumulated deficit	(167,455,803)	(166,509,085)
Total stockholders' deficiency	(7,451,419)	(7,444,819)
Total liabilities and stockholders' deficiency	$ 100,110	$ 45,328

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Accounts payable and accrued expenses to related party	$ 525,646	$ 476,671
Notes default amount	$ 44,948	$ 43,666
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	65,000,000	65,000,000
Common stock, shares issued	33,693,853	4,175,072
Common stock, shares outstanding	33,693,853	4,175,072
Officer [Member]
Accrued interest	$ 38,204	$ 35,388
Former Officer [Member]
Accrued interest	46,189	41,977
SY Corporation [Member]
Accrued interest	375,241	363,280
Convertible Notes Payable [Member]
Accrued interest	$ 76,018	$ 113,304
Series B Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, liquidation preference, per share	$ 0.6667	$ 0.6667
Preferred stock, liquidation preference value	$ 25,001	$ 25,001
Preferred stock, shares authorized	37,500	37,500
Preferred stock, shares issued	11	11
Preferred stock, shares outstanding	11	11
Common stock shares issuable upon conversion of series B	0.00030	0.00030

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Operating expenses:
General and administrative, including $117,359 and $121,200 to related parties for the three-months ended March 31, 2020 and 2019, respectively	$ 365,280	$ 324,513
Research and development, including $121,900 and $122,509 to related parties for the three-months ended March 31, 2020 and 2019, respectively	155,290	149,350
Total operating costs and expenses	520,570	473,863
Loss from operations	(520,570)	(473,863)
Loss on extinguishment of debt in exchange for equity	(323,996)
Interest expense, including $2,816 and $2,533 to related parties for the three-months ended March 31, 2020 and 2019, respectively	(140,710)	(81,112)
Foreign currency transaction gain (loss)	38,558	14,643
Net loss attributable to common stockholders	$ (946,718)	$ (540,332)
Net loss per common share - basic and diluted	$ (0.14)	$ (0.14)
Weighted average common shares outstanding - basic and diluted	6,686,602	3,872,076

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Statement [Abstract]
General and administrative expense to related parties	$ 117,359	$ 121,200
Research and development expenses to related parties	121,900	122,509
Interest expense to related parties	$ 2,816	$ 2,533

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Stockholders' Deficiency (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Series B Convertible Preferred Stock [Member]
Balance beginning	$ 21,703	$ 21,703	$ 21,703
Balance beginning, shares	37,500	37,500	37,500
Issuances of common stock
Issuances of common stock, shares
Value of common stock options issued to consultants
Net Loss
Balance ending	$ 21,703	$ 21,703	$ 21,703
Balance ending, shares	37,500	37,500	37,500
Common Stock [Member]
Balance beginning	$ 4,175	$ 3,872	$ 3,872
Balance beginning, shares	4,175,072	3,872,076	3,872,076
Issuances of common stock	$ 29,519
Issuances of common stock, shares	29,518,781
Value of common stock options issued to consultants
Net Loss
Balance ending	$ 33,694	$ 3,872	$ 4,175
Balance ending, shares	33,693,853	3,872,076	4,175,072
Additional Paid-in Capital [Member]
Balance beginning	$ 159,038,388	$ 158,681,034	$ 158,681,034
Issuances of common stock	910,599
Value of common stock options issued to consultants		45,812
Net Loss
Balance ending	159,948,987	158,681,034	159,038,388
Accumulated Deficit [Member]
Balance beginning	(166,509,085)	(164,394,052)	(164,394,052)
Issuances of common stock
Value of common stock options issued to consultants
Net Loss	(946,718)	(540,332)
Balance ending	(167,455,803)	(164,934,384)	(166,509,085)
Balance beginning	(7,444,819)	(5,733,255)	(5,733,255)
Issuances of common stock	940,118
Value of common stock options issued to consultants		45,812
Net Loss	(946,718)	(540,332)	2,115,033
Balance ending	$ (7,451,419)	$ (6,227,775)	$ (7,444,819)

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Cash flows from operating activities:
Net loss	$ (946,718)	$ (540,332)	$ 2,115,033
Adjustments to reconcile net loss to net cash used in operating activities:
Loss on extinguishment of debt	323,996
Amortization of original issue discount to interest expense	102,806	52,851
Stock-based compensation and fees included in - General and administrative expenses
Foreign currency transaction (gain) loss	(38,558)	(14,643)
Changes in operating assets and liabilities:
(Increase) decrease in - Prepaid expenses	(71,390)	(48,370)
Increase (decrease) in - Accounts payable and accrued expenses	313,097	138,561
Increase (decrease) in - Accrued compensation and related expenses	190,784	195,300
Increase (decrease) in - Accrued interest payable	108,124	78,847
Net cash used in operating activities	(17,859)	(137,786)	487,745
Cash flows from financing activities:
Proceeds from officer notes	1,250
Borrowings on short-term notes payable		110,000
Net cash provided by financing activities	1,250	110,000
Cash and cash equivalents:
Net decrease	(16,609)	(27,786)
Balance at beginning of period	16,690	33,284	33,284
Balance at end of period	81	5,498	$ 16,690
Cash paid for -
Interest		71
Income taxes
Non-cash financing activities:
Short-term note payable issued in connection with financing of directors and officers insurance policy	70,762	61,746
Extinguishment of Convertible Notes Payable
Issuance of common stock in exchange for extinguishment of Convertible Notes Payable	634,118
Issuance of common stock in payment of accrued compensation	306,000
Issuance of common stock for converted notes	$ 257,970

Organization and Basis of Prese

Organization and Basis of Presentation	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	1. Organization and Basis of Presentation Organization RespireRx Pharmaceuticals Inc. (“RespireRx”) was formed in 1987 under the name Cortex Pharmaceuticals, Inc. to engage in the discovery, development and commercialization of innovative pharmaceuticals for the treatment of neurological and psychiatric disorders. On December 16, 2015, RespireRx filed a Certificate of Amendment to its Second Restated Certificate of Incorporation with the Secretary of State of the State of Delaware to amend its Second Restated Certificate of Incorporation to change its name from Cortex Pharmaceuticals, Inc. to RespireRx Pharmaceuticals Inc. While developing potential applications for respiratory disorders, notably dronabinol, a cannabinoid, for the treatment of obstructive sleep apnea as discussed in further detail below, RespireRx has retained and expanded its ampakine intellectual property and data with respect to neurological and psychiatric disorders and is considering developing certain potential products in this platform, subject to raising additional financing and/or strategic relationships, of which no assurance can be provided. On March 2, 2020, RespireRx entered into an option agreement between the Company and the UWM Research Foundation, Inc. (“UWMRF”), an affiliate of the University of Wisconsin-Milwaukee (the “UWMRF Option Agreement”), to license the intellectual property associated with a program involving positive allosteric modulators (“PAMs”) of the gamma-amino-butyric acid type A (“GABA-A”) receptors. Together, the ampakine program and the GABA-A program will be the foundation of a neuromodulator program that the Company is currently calling Project Endeavor. In August 2012, RespireRx acquired Pier Pharmaceuticals, Inc. (“Pier”), which is now its wholly-owned subsidiary. Basis of Presentation The condensed consolidated financial statements are of RespireRx and its wholly-owned subsidiary, Pier (collectively referred to herein as the “Company,” “we” or “our,” unless the context indicates otherwise). The condensed consolidated financial statements of the Company at March 31, 2020 and for the three-months ended March 31, 2020 and 2019, are unaudited. In the opinion of management, all adjustments (including normal recurring adjustments) have been made that are necessary to present fairly the condensed consolidated financial position of the Company as of March 31, 2020, the results of its condensed consolidated operations for the three-months ended March 31, 2020 and 2019, changes in its condensed consolidated statements of stockholders’ deficiency for the three-months ended March 31, 2020 and 2019 and its condensed consolidated cash flows for the three-months ended March 31, 2020 and 2019. Condensed consolidated operating results for the interim periods presented are not necessarily indicative of the results to be expected for a full fiscal year. The consolidated balance sheet at December 31, 2019 has been derived from the Company’s audited consolidated financial statements at such date. The condensed consolidated financial statements and related notes have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, certain information and note disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been omitted pursuant to such rules and regulations. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and other information included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2019, as filed with the SEC.

Business

Business	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business	2. Business The mission of the Company is to develop innovative and revolutionary treatments to combat disorders caused by disruption of neuronal signaling. We are developing treatment options that address conditions that affect millions of people, but for which there are few or poor treatment options, including obstructive sleep apnea (“OSA”), attention deficit hyperactivity disorder (“ADHD”) and recovery from spinal cord injury (“SCI”), as well as certain neurological orphan diseases such as Fragile X Syndrome (“FXS”). We are developing a pipeline of new drug products based on our broad patent portfolios for two drug platforms: (i) cannabinoids, including dronabinol (a synthetic form of ∆9-tetrahydrocannabinol (“Δ9-THC”)) that act upon the nervous system’s endogenous cannabinoid receptors and (ii) neuromodulators, which under Project Endeavor, include (a) ampakines, proprietary compounds that positively modulate AMPA-type glutamate receptors to promote neuronal function and (b) PAMs of GABA-A receptors that are the subject of the UWMRF Option Agreement. Cannabinoids With respect to the cannabinoid platform, two Phase 2 clinical trials have been completed demonstrating the ability of dronabinol to statistically significantly reduce the symptoms of OSA, which management believes is potentially a multi-billion-dollar market. Subject to raising sufficient financing (of which no assurance can be provided), we believe that we have put most of the necessary pieces into place to rapidly initiate a Phase 3 clinical trial program. By way of definition, when a new drug is allowed by the United States Food and Drug Administration (“FDA”) to be tested in humans, Phase 1 clinical trials are conducted in healthy people to determine safety and pharmacokinetics. If successful, Phase 2 clinical trials are conducted in patients to determine safety and preliminary efficacy. Phase 3 trials, large scale studies to determine efficacy and safety, are the final step prior to seeking FDA approval to market a drug. With the cannabinoid platform, we plan to create a wholly-owned private subsidiary of RespireRx (“Newco”, official name not yet determined) with its own management team and board of directors. Neuromodulators – Project Endeavor - Ampakines and GABA-A Neurotransmitters are chemicals released by neurons that enable neurons to communicate with one another. This process is called neurotransmission. Neurons release neurotransmitters that attach to a very specific protein structure, termed a receptor, residing on an adjacent neuron. This neurotransmission process can either increase or decrease the excitability of the neuron receiving the message. Neuromodulators do not act directly at the neurotransmitter binding site, but instead act at accessory sites that enhance (Positive Allosteric Modulators – “PAMs”) or reduce (Negative Allosteric Modulators – “NAMs”) the actions of neurotransmitters at their primary receptor sites. Neuromodulators have no intrinsic activity of their own. We believe that neuromodulators offer the possibility of developing “kinder and gentler” neuropharmacological drugs with greater pharmacological specificity and reduced side effects compared to present drugs, especially in disorders for which there is a significant unmet or poorly met clinical need such as ADHD”, SCI, Autism Spectrum Disorder (“ASD”), FXS and CNS-driven disorders. We are focused presently on developing drugs that act as PAMs at the AMPA and GABA-A receptors. Building upon our ampakine platform as a foundation, we also are planning the establishment of a second business unit, which we now call collectively with the ampakines, Project Endeavor, that will focus on developing novel neuromodulators for disorders due to alterations in neurotransmission. Through an extensive ampakine translational research effort from the cellular level through Phase 2 clinical trials, the Company has developed a family of novel, low impact ampakines, including CX717, CX1739 and CX1942 that may have clinical application in the treatment of CNS-driven neurobehavioral and cognitive disorders, spinal cord injury, neurological diseases, and certain orphan indications. From our ampakine platform, our lead clinical compounds, CX717 and CX1739, have successfully completed multiple Phase 1 safety trials. Both compounds have also completed Phase 2 efficacy trials demonstrating target engagement, by antagonizing the ability of opioids to induce respiratory depression. CX717 has successfully completed a Phase 2 trial demonstrating the ability to statistically significantly reduce the symptoms of adult ADHD. In an early Phase 2 study, CX1739 improved breathing in patients with central sleep apnea. Preclinical studies have highlighted the potential ability of these ampakines to improve motor function in animals with spinal injury. Subject to raising sufficient financing (of which no assurance can be provided), we believe that we will be able to rapidly initiate a human Phase 2 study with CX1739 and/or CX717 in patients with spinal cord injury and a human Phase 2B study in patients with ADHD with either CX717 or CX1739. In order to expand the asset base of Project Endeavor, we have entered into an option agreement with UWMRF whereby RespireRx has a six-month option commencing on March 2, 2020, to license certain intellectual property regarding chemical compounds that act as PAMs at receptors for GABA-A, a major inhibitory transmitter in the brain. Certain of these compounds have shown impressive activity in a broad range of animal models of refractory/resistant epilepsy and other convulsant disorders, as well as in brain tissue samples obtained from epileptic patients in research conducted at the University of Wisconsin-Milwaukee by Drs. James Cook and Jeffrey Witkin among others and at collaborating institutions. Epilepsy is a chronic and highly prevalent neurological disorder that affects millions of people world-wide. While many anticonvulsant drugs have been approved to decrease seizure probability, seizures are not well controlled and, in as many as 60-70% of patients, existing drugs are not efficacious at some point in the disease progression. We believe that the medical and patient community are in clear agreement that there is desperate need for improved antiepileptic drugs. In addition, these compounds have shown positive activity in animal models of migraine, inflammatory and neuropathic pain, as well as other areas of interest. Because of their GABA receptor subunit specificity, the compounds have a greatly reduced liability to produce sedation, motor incoordination, memory impairments and tolerance, side effects commonly associated with non-specific GABA PAMs, such as benzodiazepines. Financing our Platforms Our major challenge has been to raise substantial equity or equity-linked financing to support research and development programs for our two drug platforms, while minimizing the dilutive effect to pre-existing stockholders. At present, we believe that we are hindered primarily by our public corporate structure, our OTCQB listing, limited float and low market capitalization as a result of our low stock price. For this reason, the Company is considering an internal restructuring plan that contemplates spinning out our two drug platforms into separate operating businesses. We believe that by creating Newco and Project Endeavor, it may be possible, through separate finance channels, to optimize the asset values of both the cannabinoid platform and the neuromodulator platform. Going Concern The Company’s condensed consolidated financial statements have been presented on the basis that it is a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company has incurred net losses of $946,718 for the three-months ended March 31, 2020 and $2,115,033 for the fiscal year ended December 31, 2019, as well as negative operating cash flows of $17,859 for the three-months ended March 31, 2020 and $487,745 for the fiscal year ended December 31, 2019. The Company also had a stockholders’ deficiency of $7,451,419 at March 31, 2020 and expects to continue to incur net losses and negative operating cash flows for at least the next few years. As a result, management has concluded that there is substantial doubt about the Company’s ability to continue as a going concern, and the Company’s independent registered public accounting firm, in its report on the Company’s consolidated financial statements for the year ended December 31, 2019, expressed substantial doubt about the Company’s ability to continue as a going concern. The Company is currently, and has for some time, been in significant financial distress. It has extremely limited cash resources and current assets and has no ongoing source of sustainable revenue. Management is continuing to address various aspects of the Company’s operations and obligations, including, without limitation, debt obligations, financing requirements, intellectual property, licensing agreements, legal and patent matters and regulatory compliance, and has taken steps to continue to raise new debt and equity capital to fund the Company’s business activities from both related and unrelated parties. The Company is continuing its efforts to raise additional capital in order to be able to pay its liabilities and fund its business activities on a going forward basis, including the pursuit of the Company’s planned research and development activities. The Company regularly evaluates various measures to satisfy the Company’s liquidity needs, including development and other agreements with collaborative partners and, when necessary, seeking to exchange or restructure the Company’s outstanding securities. The Company is evaluating certain changes to its operations and structure to facilitate raising capital from sources that may be interested in financing only discrete aspects of the Company’s development programs. Such changes could include a significant reorganization, which may include the formation of one or more subsidiaries into which one or more programs may be contributed. As a result of the Company’s current financial situation, the Company has limited access to external sources of debt and equity financing. Accordingly, there can be no assurances that the Company will be able to secure additional financing in the amounts necessary to fully fund its operating and debt service requirements. If the Company is unable to access sufficient cash resources, the Company may be forced to discontinue its operations entirely and liquidate.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	3. Summary of Significant Accounting Policies Principles of Consolidation The accompanying condensed consolidated financial statements are prepared in accordance with United States generally accepted accounting principles (“GAAP”) and include the financial statements of RespireRx and its wholly-owned subsidiary, Pier. Intercompany balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include, among other things, accounting for potential liabilities, and the assumptions used in valuing stock-based compensation issued for services. Actual amounts may differ from those estimates. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents. The Company limits its exposure to credit risk by investing its cash with high quality financial institutions. The Company’s cash balances may periodically exceed federally insured limits. The Company has not experienced a loss in such accounts to date. Value of Financial Instruments The authoritative guidance with respect to value of financial instruments established a value hierarchy that prioritizes the inputs to valuation techniques used to measure value into three levels and requires that assets and liabilities carried at value be classified and disclosed in one of three categories, as presented below. Disclosure as to transfers into and out of Levels 1 and 2, and activity in Level 3 value measurements, is also required. Level 1. Observable inputs such as quoted prices in active markets for an identical asset or liability that the Company has the ability to access as of the measurement date. Financial assets and liabilities utilizing Level 1 inputs include active-exchange traded securities and exchange-based derivatives. Level 2. Inputs, other than quoted prices included within Level 1, which are directly observable for the asset or liability or indirectly observable through corroboration with observable market data. Financial assets and liabilities utilizing Level 2 inputs include fixed income securities, non-exchange based derivatives, mutual funds, and fair-value hedges. Level 3. Unobservable inputs in which there is little or no market data for the asset or liability which requires the reporting entity to develop its own assumptions. Financial assets and liabilities utilizing Level 3 inputs include infrequently-traded, non-exchange-based derivatives and commingled investment funds, and are measured using present value pricing models. The Company determines the level in the value hierarchy within which each value measurement falls in its entirety, based on the lowest level input that is significant to the value measurement in its entirety. In determining the appropriate levels, the Company performs an analysis of the assets and liabilities at each reporting period end. The carrying amounts of financial instruments (consisting of cash, cash equivalents, and accounts payable and accrued expenses) are considered by the Company to be representative of the respective values of these instruments due to the short-term nature of those instruments. With respect to the note payable to SY Corporation (as defined below) and the convertible notes payable, management does not believe that the credit markets have materially changed for these types of borrowings since the original borrowing date. The Company considers the carrying amounts of the notes payable to officers, inclusive of accrued interest, to be representative of the respective values of such instruments due to the short-term nature of those instruments and their terms. Deferred Financing Costs Costs incurred in connection with ongoing debt and equity financings, including legal fees, are deferred until the related financing is either completed or abandoned. Costs related to abandoned debt or equity financings are charged to operations in the period of abandonment. Costs related to completed equity financings are netted against the proceeds. Capitalized Financing Costs The Company presents debt issuance costs related to debt obligations in its consolidated balance sheet as a direct deduction from the carrying amount of that debt obligation, consistent with the presentation for debt discounts. Convertible Notes Payable Convertible notes are evaluated to determine if they should be recorded at amortized cost. To the extent that there are associated warrants or a beneficial conversion feature, the convertible notes and warrants are evaluated to determine if there are embedded derivatives to be identified, bifurcated and valued in connection with and at the time of such financing. Notes Exchanges In cases where debt or other liabilities are exchanged for equity, the Company compares the carrying value of debt, inclusive of accrued interest, if applicable, being exchanged, to the value of the equity issued and records any loss or gain as a result of such exchange. See Note 4. Notes Payable. Extinguishment of Debt and Settlement of Liabilities The Company accounts for the extinguishment of debt and settlement of liabilities by comparing the carrying value of the debt or liability to the value of consideration paid or assets given up and recognizing a loss or gain in the condensed consolidated statement of operations in the amount of the difference in the period in which such transaction occurs. Prepaid Insurance Prepaid insurance represents the premium paid in March 2020 for directors and officers insurance, as well as the amortized amount of an April 2019 premium payment for office-related insurances and clinical trial coverage. Directors’ and officers’ insurance tail coverage, purchased in March 2013 expired in March 2020 and all prepaid amounts have been fully amortized. The amounts of prepaid insurance amortizable in the ensuing twelve-month period is recorded as prepaid insurance in the Company’s consolidated balance sheet at each reporting date and amortized to the Company’s consolidated statement of operations for each reporting period. Stock-Based Awards The Company periodically issues common stock and stock options to officers, directors, Scientific Advisory Board members, consultants and vendors for services rendered. Such issuances vest and expire according to terms established at the issuance date of each grant. The Company accounts for stock-based payments to officers, directors, outside consultants and vendors by measuring the cost of services received in exchange for equity awards based on the grant date value of the awards, with the cost recognized as compensation expense on the straight-line basis in the Company’s consolidated financial statements over the vesting period of the awards. Stock grants, which are sometimes subject to time-based vesting, are measured at the grant date fair value and charged to operations ratably over the vesting period. Stock options granted to members of the Company’s outside consultants and other vendors are valued on the grant date. As the stock options vest, the Company recognizes this expense over the period in which the services are provided. The value of stock options granted as stock-based payments is determined utilizing the Black-Scholes option-pricing model, and is affected by several variables, the most significant of which are the life of the equity award, the exercise price of the stock option as compared to the fair market value of the common stock on the grant date, and the estimated volatility of the common stock over the term of the equity award. Estimated volatility is based on the historical volatility of the Company’s common stock. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant. The fair market value of common stock is determined by reference to the quoted market price of the Company’s common stock. Stock options and warrants issued to non-employees as compensation for services to be provided to the Company or in settlement of debt are accounted for based upon the fair value of the services provided or the estimated fair value of the stock option or warrant, whichever can be more clearly determined. Management uses the Black-Scholes option-pricing model to determine the fair value of the stock options and warrants issued by the Company. The Company recognizes this expense over the period in which the services are provided. There were no stock or stock option grants during the three-months ended March 31, 2020. On March 22, 2020, two executive officers forgave a portion of their accrued compensation and received restricted stock equal in value to the compensation forgiven. The Company recognizes the value of stock-based payments in general and administrative costs and in research and development costs, as appropriate, in the Company’s condensed consolidated statements of operations. The Company issues new shares of common stock to satisfy stock option and warrant exercises. There were no stock options exercised during the three-months ended March 31, 2020 and 2019, respectively. Income Taxes The Company accounts for income taxes under an asset and liability approach for financial accounting and reporting for income taxes. Accordingly, the Company recognizes deferred tax assets and liabilities for the expected impact of differences between the financial statements and the tax basis of assets and liabilities. The Company records a valuation allowance to reduce its deferred tax assets to the amount that is more likely than not to be realized. In the event the Company was to determine that it would be able to realize its deferred tax assets in the future in excess of its recorded amount, an adjustment to the deferred tax assets would be credited to operations in the period such determination was made. Likewise, should the Company determine that it would not be able to realize all or part of its deferred tax assets in the future, an adjustment to the deferred tax assets would be charged to operations in the period such determination was made. Pursuant to Internal Revenue Code Sections 382 and 383, use of the Company’s net operating loss and credit carryforwards may be limited if a cumulative change in ownership of more than 50% occurs within any three-year period since the last ownership change. The Company may have had a change in control under these Sections. However, the Company does not anticipate performing a complete analysis of the limitation on the annual use of the net operating loss and tax credit carryforwards until the time that it anticipates it will be able to utilize these tax attributes. As of March 31, 2020, the Company did not have any unrecognized tax benefits related to various federal and state income tax matters and does not anticipate any material amount of unrecognized tax benefits within the next 12 months. The Company is subject to U.S. federal income taxes and income taxes of various state tax jurisdictions. As the Company’s net operating losses have yet to be utilized, all previous tax years remain open to examination by Federal authorities and other jurisdictions in which the Company currently operates or has operated in the past. The Company accounts for uncertainties in income tax law under a comprehensive model for the financial statement recognition, measurement, presentation and disclosure of uncertain tax positions taken or expected to be taken in income tax returns as prescribed by GAAP. The tax effects of a position are recognized only if it is “more-likely-than-not” to be sustained by the taxing authority as of the reporting date. If the tax position is not considered “more-likely-than-not” to be sustained, then no benefits of the position are recognized. As of March 31, 2020, the Company had not recorded any liability for uncertain tax positions. In subsequent periods, any interest and penalties related to uncertain tax positions will be recognized as a component of income tax expense. Foreign Currency Transactions The note payable to SY Corporation (as defined below), which is denominated in a foreign currency (the South Korean Won), is translated into the Company’s functional currency (the United States Dollar) at the exchange rate on the balance sheet date. The foreign currency exchange gain or loss resulting from translation is recognized in the related condensed consolidated statements of operations. Research and Development Research and development costs include compensation paid to management directing the Company’s research and development activities, including but not limited to compensation paid to our then Interim Chief Executive Officer and Interim President who is also our Chief Scientific Officer and fees paid to consultants and outside service providers and organizations (including research institutes at universities), and other expenses relating to the acquisition, design, development and clinical testing of the Company’s treatments and product candidates. License Agreements Obligations incurred with respect to mandatory payments provided for in license agreements are recognized ratably over the appropriate period, as specified in the underlying license agreement, and are recorded as liabilities in the Company’s condensed consolidated balance sheet, with a corresponding charge to research and development costs in the Company’s condensed consolidated statement of operations. Obligations incurred with respect to milestone payments provided for in license agreements are recognized when it is probable that such milestone will be reached and are recorded as liabilities in the Company’s condensed consolidated balance sheet, with a corresponding charge to research and development costs in the Company’s condensed consolidated statement of operations. Payments of such liabilities are made in the ordinary course of business. Patent Costs Due to the significant uncertainty associated with the successful development of one or more commercially viable products based on the Company’s research efforts and any related patent applications, all patent costs, including patent-related legal and filing fees, are expensed as incurred and recorded as general and administrative expenses. Earnings per Share The Company’s computation of earnings per share (“EPS”) includes basic and diluted EPS. Basic EPS is measured as the income (loss) attributable to common stockholders divided by the weighted average common shares outstanding for the period. Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential common shares (e.g., warrants and options) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. Net loss attributable to common stockholders consists of net loss, as adjusted for actual and deemed preferred stock dividends declared, amortized or accumulated. Loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the respective periods. Basic and diluted loss per common share is the same for all periods presented because all warrants and stock options outstanding are anti-dilutive. At March 31, 2020 and 2019, the Company excluded the outstanding securities summarized below, which entitle the holders thereof to acquire shares of common stock, from its calculation of earnings per share, as their effect would have been anti-dilutive. March 31, 2020 2019 Series B convertible preferred stock 11 11 Convertible notes payable 126,537,571 16,893 Common stock warrants 2,191,043 1,874,828 Common stock options 4,286,071 4,337,609 Total 133,014,696 6,229,341 Reclassifications Certain comparative figures in 2019 have been reclassified to conform to the current quarter’s presentation. These reclassifications were immaterial, both individually and in the aggregate. Recent Accounting Pronouncements In March 2020, The FASB issued Accounting Standards Update No. 2020-03, Codification Improvements to Financial Instruments. There are seven issues addressed in this update. Issues 1 through 5 were clarifications and codifications of previous updates. Issue 3 relates only to depository and lending institutions and therefore would not be applicable to the Company. Issue 6 was a clarification on determining the contractual term of a net investment in a lease for purposes of measuring expected credit losses, an issue not applicable to the Company. Issue 7 relates to the regaining control of financial assets sold and the recordation of an allowance for credit losses. The amendment related to issues 1, 2, 4 and 5 become effective immediately upon adoption of the update. Issue 3 becomes effective for fiscal years beginning after December 15, 2019. Issues 6 and 7 become effective on varying dates that relate to the dates of adoption other updates. Management’s initial analysis is that it does not believe the new guidance will substantially impact the Company’s financial statements.

Notes Payable

Notes Payable	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Notes Payable	4. Notes Payable Convertible Notes Payable 2019 Convertible Notes On November 4, 2019, October 22, 2019, August 19, 2019, May 17, 2019 and April 24, 2019, the Company issued a series of convertible notes (“2019 Convertible Notes”), all similar in nature, all subject to debt issuance costs (“DIC”) and original issue discount (“OID”) and beneficial conversion (“BCF”) features and some subject to the issuance of warrants (“NW”) and/or commitment shares (“CS”) and placement agent fees. Two of the notes had maturity dates nine months after issuance and three were for one year. One note was a master note agreement in the amount of $150,000, but with an initial drawdown of $50,000. The Company evaluated all of the terms of the 2019 Convertible Notes and determined that, in accordance with ASC 815, there were no derivatives to be bifurcated or separately valued. The 2019 Convertible Notes as of March 31, 2020 are summarized in the table below. Inception date Maturity date Original principal amount Interest rate Original aggregate DIC, OID, BCF, NW and CS Cumulative amortization of DIC, OID, BCF, NW and CS Principal remaining at March 31, 2020 Accrued Interest at March 31, 2020 Balance sheet carrying amount at March 31, 2020 inclusive of accrued interest November 4, 2019 November 4, 2020 $ 170,000 10 % $ 170,000 $ 69,208 $ 170,000 $ 6,940 $ 76,147 October 22, 2019 July 22, 2020 $ 60,000 10 % (1) $ 64,003 $ 37,038 $ 60,000 $ 2,663 $ 35,698 (2) August 19, 2019 May 19, 2020 $ 55,000 10 % $ 55,000 $ 44,507 $ 46,850 $ 3,337 $ 39,695 May 17, 2019 May 17, 2020 $ 50,000 10 % $ 50,000 $ 45,396 $ 44,952 $ 4,355 $ 44,704 April 24, 2019 April 24, 2020 $ 58,500 12 % $ 48,450 $ 48,450 $ 0 $ 0 $ 0 Total $ 393,500 $ 387,453 $ 244,599 $ 321,802 $ 17,296 $ 196,244 (1) Rate adjusted to 12% on April 24, 2020 in accordance with terms of the related note. (2) $25,000 added to principal subsequent to March 31, 2020 in accordance with terms of related note. 2018 Q4 and 2019 Q1 Notes and Original Convertible Notes On December 6, 2018, December 7, 2018 and December 31, 2018 the Company issued convertible notes (each a “2018 Q4 Note”) and on January 2, 2019, February 27, 2019, March 6, 2019 and March 14, 2019, the Company issued additional convertible notes (each a “2019 Q1 Note”, respectively and collectively with the “2018 Q4, the “2018 Q4 and 2019 Q1 Notes”) bearing interest at 10% per year. All of the 2018 Q4 and 2019 Q1 Notes matured on either February 28, 2019 or April 30, 2019. The original aggregate principal amount was $190,000. None of the 2018 Q4 and 2019 Q1 Notes were repaid at maturity. The 2018 Q4 and 2019 Q1 Note investors also received an aggregate of 190,000 common stock purchase warrants. The warrants were valued using the Black Scholes option pricing model calculated on the date of each grant and had an aggregate value of $146,805. Total value received by the investors was $336,805, the sum of the face value of the convertible note and the value of the warrant. Therefore, the Company recorded a debt discount associated with the warrant issuance of $82,159 and an initial value of the convertible notes of $107,841 using the relative fair value method. All debt discounts were fully amortized by the original maturity dates. On March 21, 2020, all except one of the 2018 Q4 and 2019 Q1 Note holders exchanged the outstanding principal amount and accrued interest for shares of common stock. The exchange price was $0.015 per share of common stock. The closing price on March 20, 2020, the last trading day before the closing of the exchange agreements which took place on a Saturday, was $0.034 per share of common stock. An aggregate of $155,000 of principal and $17,911 of accrued interest was exchanged for 11,527,407 shares of common stock. The Company recorded a loss on the extinguishment of the exchanged 2018 Q4 Notes and 2019 Q1 Notes of $219,021. There remains one outstanding 2018 Q4 Note and one outstanding 2019 Q1 Note, both held by a single investor, with an aggregate principal amount of $35,000 and aggregate accrued interest of $4,340 as of March 31, 2020. The 2019 Convertible Notes discussed above, which the Company does not consider to have arisen from one or more offerings, may be interpreted in such a way that the remaining 2018 Q4 Note and 2019 Q1 Note holders had the right to convert or exchange into such notes. However, no holder of the Q4 2018 and 2019 Notes has requested such a conversion or exchange. The Company does not believe that an offering occurred as of March 31, 2020 or as of the date of the issuance of these financial statements. Therefore, the number of shares of common stock (or preferred stock) into which the remaining 2018 Q4 Note and the remaining 2019 Q1 Note may convert is not determinable and the Company has not accounted for any additional consideration. The warrants to purchase 190,000 shares of common stock issued in connection with the sale of the 2018 Q4 and 2019 Q1 Notes are exercisable at a fixed price of $1.50 per share of common stock, provide no right to receive a cash payment, and included no reset rights or other protections based on subsequent equity transactions, equity-linked transactions or other events. The warrants issued to the Q4 2018 and Q1 2019 Note holders expire on December 30, 2023. The Company determined that there were no embedded derivatives to be identified, bifurcated and valued in connection with this financing. The 2018 Q4 Notes and 2019 Q1 Notes consist of the following at March 31, 2020 and December 31, 2019: March 31, 2020 December 31, 2019 Principal amount of notes payable $ 35,000 $ 190,000 Discount associated with issuance of warrants net of amortization - - Accrued interest payable 4,340 17,976 $ 39,340 $ 207,976 Other convertible notes were also sold to investors in 2014 and 2015 (“Original Convertible Notes), which aggregated a total of $579,500, and had a fixed interest rate of 10% per annum. The Original Convertible Notes have no reset rights or other protections based on subsequent equity transactions, equity-linked transactions or other events. The warrants to purchase shares of common stock issued in connection with the sale of the convertible notes have either been exchanged as part of April and May 2016 note and warrant exchange agreements or expired on September 15, 2016. On March 21, 2020, the holder of one of the Original Convertible Notes, exchanged $50,000 of principal and $32,875 of accrued interest for 5,525,017 shares of the Company’s common stock. The exchange price was $0.015 per share of common stock. The closing price on March 20, 2020, the last trading day before the closing of the exchange agreements which took place on a Saturday, was $0.034 per share of common stock. The Company recorded a loss on the extinguishment of the exchanged Original Convertible Note of $104,975. The remaining outstanding Original Convertible Notes (including those for which default notices have been received) consist of the following at March 31, 2020 and December 31, 2019: March 31, 2020 December 31, 2019 Principal amount of notes payable $ 75,000 $ 125,000 Accrued interest payable 54,286 82,060 $ 129,286 $ 207,060 As of March 31, 2020, principal and accrued interest on the Original Convertible Note that is subject to a default notice accrues annual interest at 12% instead of 10%, totaled $44,948, of which $19,948 was accrued interest. As of December 31, 2019, principal and accrued interest on Original Convertible Notes subject to default notices totaled $43,666 of which $18,666 was accrued interest. As of March 31, 2020 all of the outstanding Original Convertible Notes, inclusive of accrued interest, were convertible into an aggregate of 11,366 shares of the Company’s common stock. Such Original Convertible Notes will continue to accrue interest until exchanged, paid or otherwise discharged. There can be no assurance that any of the additional holders of the remaining Original Convertible Notes will exchange their Original Convertible Notes. Note Payable to SY Corporation Co., Ltd. On June 25, 2012, the Company borrowed 465,000,000 Won (the currency of South Korea, equivalent to approximately $400,000 United States Dollars as of that date) from and executed a secured note payable to SY Corporation Co., Ltd., formerly known as Samyang Optics Co. Ltd. (“SY Corporation”), an approximately 20% common stockholder of the Company at that time. SY Corporation was a significant stockholder and a related party at the time of the transaction but has not been a significant stockholder or related party of the Company subsequent to December 31, 2014. The note accrues simple interest at the rate of 12% per annum and had a maturity date of June 25, 2013. The Company has not made any payments on the promissory note. At June 30, 2013 and subsequently, the promissory note was outstanding and in default, although SY Corporation has not issued a notice of default or a demand for repayment. Management believes that SY Corporation is in default of its obligations under its January 2012 license agreement, as amended, with the Company, but the Company has not yet issued a notice of default. The Company has in the past made several efforts towards a comprehensive resolution of the aforementioned matters involving SY Corporation. During the three-months ended March 31, 2020, there were no further communications between the Company and SY Corporation. The promissory note is secured by collateral that represents a lien on certain patents owned by the Company, including composition of matter patents for certain of the Company’s high impact ampakine compounds and the low impact ampakine compounds CX2007 and CX2076, and other related compounds. The security interest does not extend to the Company’s patents for its ampakine compounds CX1739 and CX1942, or to the patent for the use of ampakine compounds for the treatment of respiratory depression. Note payable to SY Corporation consists of the following at March 31, 2020 and December 31, 2019: March 31, 2020 December 31, 2019 Principal amount of note payable $ 399,774 $ 399,774 Accrued interest payable 375,241 363,280 Foreign currency transaction adjustment (35,376 ) 3,182 $ 739,639 $ 766,236 Interest expense with respect to this promissory note was $11,960 and $11,829 for the three-months ended March 31, 2020 and 2019, respectively. Notes Payable to Officers and Former Officers For the three-months ended March 31, 2020 and 2019, $2,816 and $2,533 was charged to interest expense with respect to Dr. Arnold S. Lippa’s notes, respectively. For the three-months ended March 31, 2020 and 2019, $4,212 and $3,801 was charged to interest expense with respect to Dr. James S. Manuso’s notes, respectively. As of September 30, 2018, Dr. James S. Manuso resigned as executive officer in all capacities and as a member of the board of directors of RespireRx (the “Board of Directors”). All of the $4,212 of interest expense noted above for the three-months ended March 31, 2019, was incurred while Dr. Manuso was no longer an officer. Other Short-Term Notes Payable Other short-term notes payable at March 31, 2020 and December 31, 2019 consisted of premium financing agreements with respect to various insurance policies. At March 31, 2020, a premium financing agreement was payable in the initial amount of $70,762, with interest at11% per annum, in nine monthly installments of $8,256. In addition, there is $2,317 of short term financing of office and clinical trials insurance premiums. At March 31, 2020 and December 31, 2019, the aggregate amount of the short-term notes payable was $73,079 and $4,635 respectively.

Settlement and Payment Agreemen

Settlement and Payment Agreements	3 Months Ended
	Mar. 31, 2020
Warrants Expired, Exercise Price
Settlement and Payment Agreements	5. Settlement and Payment Agreements On December 16, 2019, RespireRx and Salamandra, LLC (“Salamandra”) entered into an amendment (the “Amendment”) to the settlement agreement and release, executed August 21, 2019 (the “Original Settlement Agreement” and as amended, the “Amended Settlement Agreement”) regarding $202,395 owed by the Company to Salamandra (as reduced by any further payments by the Company to Salamandra, the “Full Amount”) in connection with an arbitration award previously granted in favor of Salamandra in the Superior Court of New Jersey. Under the terms of the Original Settlement Agreement, the Company was to pay Salamandra $125,000 on or before November 30, 2019 in full satisfaction of the Full Amount owed, subject to conditions regarding the Company’s ability to raise certain dollar amounts of working capital. Under the Amended Settlement Agreement, (i) the Company was to pay and the Company paid to Salamandra $25,000 on or before December 21, 2019, (ii) upon such payment, Salamandra ceased all collection efforts against the Company until March 31, 2020 (the “Threshold Date”), and (iii) the Company was to pay to Salamandra $100,000 on or before the Threshold Date if the Company had at that time raised $600,000 in working capital. Such payments by the Company would have constituted satisfaction of the Full Amount owed and would have served as consideration for the dismissal of the action underlying the arbitration award and the mutual releases set forth in the Amended Settlement Agreement. If the Company had raised less than $600,000 in working capital before the Threshold Date, the Company was to pay to Salamandra an amount equal to 21% of the working capital amount raised, in which case such payment would have reduced the Full Amount owed on a dollar-for-dollar basis, and Salamandra would then have been able to seek collection on the remainder of the debt. The Company made the initial payment of $25,000 in December 2019, but did not make the subsequent required payment on March 31, 2020 and has initiated further discussions with the intent of reaching a revised settlement agreement which cannot be assured. In February 2020, the Company and a vendor agreed to discuss amendments to an agreement in principal reached on September 23, 2019 regarding the payment schedule of undisputed amounts owed by the Company to the vendor. The current discussions include, among other things, an extension of time to raise the amounts owed. Neither the original agreement in principal nor the discussion of amendments has resulted in a formal agreement. The original agreement in principal called for a payment of a minimum of $100,000 on or before November 30, 2019 assuming the Company has raised at least $600,000 by that date and thereafter called for a payment of $50,000 per month until paid in full. The due date of the $100,000 annual amount payable to the University of Illinois that was originally due on December 31, 2019 pursuant to the 2014 License Agreement, was extended to June 30, 2020.

Stockholders' Deficiency

Stockholders' Deficiency	3 Months Ended
	Mar. 31, 2020
Equity [Abstract]
Stockholders' Deficiency	6. Stockholders’ Deficiency Preferred Stock RespireRx has authorized a total of 5,000,000 shares of preferred stock, par value $0.001 per share. As of March 31, 2020 and December 31, 2019, 1,250,000 shares were designated as 9% Cumulative Convertible Preferred Stock (non-voting, “9% Preferred Stock”); 37,500 shares were designated as Series B Convertible Preferred Stock (non-voting, “Series B Preferred Stock”); 205,000 shares were designated as Series A Junior Participating Preferred Stock (non-voting, “Series A Junior Participating Preferred Stock”); and 1,700 shares were designated as Series G 1.5% Convertible Preferred Stock. Accordingly, as of March 31, 2020 and December 31, 2019, 3,505,800 shares of preferred stock were undesignated and may be issued with such rights and powers as the Board of Directors may designate. Series B Preferred Stock outstanding as of March 31, 2020 and 2019 consisted of 37,500 shares issued in a May 1991 private placement. Each share of Series B Preferred Stock is convertible into approximately 0.00030 shares of common stock at an effective conversion price of $2,208.375 per share of common stock, which is subject to adjustment under certain circumstances. As of March 31, 2020 and December 31, 2019, the shares of Series B Preferred Stock outstanding are convertible into 11 shares of common stock. RespireRx may redeem the Series B Preferred Stock for $25,001, equivalent to $0.6667 per share, an amount equal to its liquidation preference, at any time upon 30 days prior notice. Common Stock There were 33,693,853 shares of RespireRx’s Common Stock outstanding as of March 31, 2020. As of March 31, 2020, RespireRx did not have enough authorized shares to reserve for all conversions of convertible debt as well as common stock purchase options and warrants exercises. Assuming everything had been reserved, there would have been no shares of RespireRx’s common stock available for future issuances. On March 21, 2020, the Board of Directors resolved to increase the authorized shares of common stock from 65,000,000 to 1,000,000,000 (1 billion) subject to approval by a majority of the stockholders of RespireRx, which approval was obtained on March 22, 2020 pursuant to a written consent of holders of a majority of the voting stock of the corporation (RespireRx) taken without a meeting, and appropriate notification of all shareholders and subject to the authorized officers making the appropriate filings with the Secretary of State of the State of Delaware. The increased authorized number of shares of common stock became effective on April 30, 2020 when RespireRx filed the Fourth Certificate of Amendment of Second Restated Certificate of Incorporation of RespireRx Pharmaceuticals Inc. with the Secretary of State of the State of Delaware increasing the authorized number of shares of RespireRx’s common stock that may be issued to 1,000,000,000 (1 billion) shares. The amounts in the table below would have been reserved as of March 31, 2020 had there been adequate authorized but unissued shares of common stock. Since the increase in authorized shares of common stock, an appropriate number of shares of common stock have been reserved for each of the items specified in the table below. Reserved for the conversion, exercise or issuance of: Number of shares to have been reserved as of March 31, 2020 Series B Preferred 11 Conversion of convertible notes 80,144,609 Exercise of warrants 2,191,043 Exercise of options 4,286,071 Issuances of shares or option pursuant to the 2014 Plan 63,236 Issuances of shares or option pursuant to the 2015 Plan 4,427,342 Pier contingent shares 6,497 Total 91,118,809 Common Stock Warrants Information with respect to the issuance and exercise of common stock purchase warrants in connection with the Convertible Note Payable and Warrant Purchase Agreement, and Notes Payable to Officers, is provided at Note 4. A summary of warrant activity for the three-months ended March 31, 2020 is presented below. Number of Weighted Weighted Warrants outstanding at December 31, 2019 2,191,043 $ 1.87109 Issued - - Expired - - Warrants outstanding at March 31, 2020 2,191,043 $ 1,87109 2.40 Warrants exercisable at March 31, 2020 2,191,043 $ 1,87109 2.40 The exercise prices of common stock warrants outstanding and exercisable are as follows at March 31, 2020: Exercise Price Warrants Warrants Expiration Date $ 0.5000 175,000 175,000 October 22, 2024 $ 0.5000 150,000 150,000 August 19, 2024 $ 1.0000 916,217 916,217 September 20, 2022 $ 1.1800 42,372 42,372 May 17, 2022 $ 1.5000 190,000 190,000 December 30, 2023 $ 1.5620 130,284 130,284 December 31, 2021 $ 1.5750 238,814 238,814 April 30, 2023 $ 2.7500 8,000 8000 September 20, 2022 $ 4.8750 108,594 108,594 September 30, 2020 $ 6.8348 145,758 145,758 September 30, 2020 $ 7.9300 86,004 86,004 February 28, 2021 2,191,043 2,191,043 Based on a value of $0.0115 per share on March 31, 2020, there were no exercisable in-the-money common stock warrants as of March 31, 2020. A summary of warrant activity for the three-months ended March 31, 2019 is presented below. Number of Weighted Weighted Warrants outstanding at December 31, 2018 1,783,229 $ 2.20393 Issued 110,000 1.50000 Expired (18,401 ) 5.71706 Warrants outstanding at March 31, 2019 1,874,828 $ 2.12815 2.96 Warrants exercisable at March 31, 2019 1,874,828 $ 2.12815 2.96 The exercise prices of common stock warrants outstanding and exercisable are as follows at March 31, 2019: Exercise Price Warrants Outstanding (Shares) Warrants Exercisable (Shares) Expiration Date $ 1.0000 916,217 916,217 September 20, 2022 $ 1.2870 41,002 41,002 April 17, 2019 $ 1.5000 190,000 190,000 December 30, 2023 $ 1.5620 130,284 130,284 December 31, 2021 $ 1.5750 238,814 238,814 April 30, 2023 $ 2.7500 8,000 8000 September 20, 2022 $ 4.8500 5,155 5,155 September 23, 2019 $ 4.8750 108,594 108,594 September 30, 2020 $ 5.0000 5,000 5,000 September 22, 2019 $ 6.8348 145,758 145,758 September 30, 2020 $ 7.9300 86,004 86,004 February 28, 2021 1,874, 828 1,874,828 Based on a value of $0.85000 per share on March 31, 2019, there was no intrinsic value of exercisable in-the-money common stock warrants as of March 31, 2019. Stock Options On March 18, 2014, the stockholders of RespireRx holding a majority of the votes to be cast on the issue approved the adoption of RespireRx’s 2014 Equity, Equity-Linked and Equity Derivative Incentive Plan (the “2014 Plan”), which had been previously adopted by the Board of Directors, subject to stockholder approval. The Plan permits the grant of options and restricted stock with respect to up to 325,025 shares of common stock, in addition to stock appreciation rights and phantom stock, to directors, officers, employees, consultants and other service providers of the Company. On June 30, 2015, the Board of Directors adopted the 2015 Stock and Stock Option Plan (as amended, the “2015 Plan”). The 2015 Plan initially provided for, among other things, the issuance of either or any combination of restricted shares of common stock and non-qualified stock options to purchase up to 461,538 shares of the Company’s common stock for periods up to ten years to management, members of the Board of Directors, consultants and advisors. On August 18, 2015, March 31, 2016, January 17, 2017, December 9, 2017 the Board increased the number of shares that may be issued under the 2015 Plan, and on December 28, 2018, the Board of Directors further increased the number of shares that may be issued under the 2015 Plan to 8,985,260 shares of the Company’s common stock. As of March 31, 2020, there were 8,985,260 shares that may be issued under the 2015 Plan. On May 5, 2020 the Board of Directors increased the number of shares that may be issued under the 2015 Plan to 58,985,260. The Company has not and does not intend to present the 2015 Plan to stockholders for approval. Other than the change in the number of shares available under the 2015 Plan, no other changes were made to the 2015 Plan by these amendments noted above. Information with respect to the Black-Scholes variables used in connection with the evaluation of the fair value of stock-based compensation costs and fees is provided at Note 3. A summary of stock option activity for the three-months ended March 31, 2020 is presented below. Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Options outstanding at December 31, 2019 4,287,609 $ 3.3798 4.98 Expired (1,538 ) 16.6400 - Options outstanding at March 31, 2020 4,286,071 $ 3.3750 4.73 Options exercisable at December 31, 2019 4,287,609 $ 3.3789 4.98 Options exercisable at March 31, 2020 4,286,071 $ 3.3750 4.73 The exercise prices of common stock options outstanding and exercisable were as follows at December 31, 2019: Exercise Price Options Outstanding (Shares) Options Exercisable (Shares) Expiration Date $ 0.7000 21,677 21,677 November 21, 2023 $ 1.1200 310,388 310,388 April 5, 2023 $ 1.2500 16,762 16,762 December 7, 2022 $ 1.3500 34,000 34,000 July 28, 2022 $ 1.4500 1,849,418 1,849,418 December 9, 2027 $ 1.4500 100,000 100,000 December 9, 2027 $ 2.0000 285,000 285,000 June 30, 2022 $ 2.0000 25,000 25,000 July 26, 2022 $ 3.9000 395,000 395,000 January 17, 2022 $ 4.5000 7,222 7,222 September 2, 2021 $ 5.6875 89,686 89,686 June 30, 2020 $ 5.7500 2,608 2,608 September 12, 2021 $ 6.4025 27,692 27,692 August 18, 2020 $ 6.4025 129,231 129,231 August 18, 2022 $ 6.4025 261,789 261,789 August 18, 2025 $ 6.8250 8,791 8,791 December 11, 2020 $ 7.3775 523,077 523,077 March 31, 2021 $ 8.1250 169,231 169,231 June 30, 2022 $ 13.9750 3,385 3,385 March 14, 2024 $ 15.4700 7,755 7,755 April 8, 2020 $ 15.9250 2,462 2,462 February 28, 2024 $ 19.5000 9,487 9,487 July 17, 2022 $ 19.5000 6,410 6,410 August 10, 2022 4,286,071 4,286,071 There was no deferred compensation expense for the outstanding and unvested stock options at March 31, 2020. Based on a fair value of $0.0115 per share on March 31, 2020, there were no exercisable in-the-money common stock options as of March 31, 2020. Reserved and Unreserved Shares of Common Stock On January 17, 2017, the Board of Directors of the Company approved the adoption of an amendment of the Amended and Restated RespireRx Pharmaceuticals, Inc. 2015 Stock and Stock Option Plan (as amended, the “2015 Plan”). That amendment increases the shares issuable under the plan by 1,500,000, from 1,538,461 to 3,038,461. On December 9, 2017, the Board of Directors further amended the 2015 Plan to increase the number of shares that may be issued under the 2015 Plan to 6,985,260 shares of the Company’s common stock. On December 28, 2018, the Board of Directors further amended the 2015 Plan to increase the number of shares that may be issued under the 2015 Plan to 8,985,260 shares of the Company’s common stock. On May 5, 2020 the Board of Directors increased the number of shares that may be issued under the 2015 Plan to 58,985,260. Other than the change in the number of shares available under the 2015 Plan, no other changes were made to the 2015 Plan by these amendments noted above. At March 31, 2020, RespireRx had 65,000,000 shares of common stock authorized and 33,693,853 shares of common stock issued and outstanding. See Note 6. Stockholders’ Deficiency – Common Stock, above for a more detailed description of reserved and unreserved shares of common stock.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	7. Related Party Transactions Dr. Arnold S. Lippa and Jeff E. Margolis, officers and directors of RespireRx since March 22, 2013, have indirect ownership and managing membership interests in Aurora Capital LLC (“Aurora”) through interests held in its members, and Jeff. E. Margolis is also an officer of Aurora. Aurora is a boutique investment banking firm specializing in the life sciences sector that is also a full-service brokerage firm. A description of advances and notes payable to officers is provided at Note 4.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	8. Commitments and Contingencies Pending or Threatened Legal Action and Claims On March 10, 2020, Sharp Clinical Services, Inc. a vendor of RespireRx served a complaint and summons on the Company dated February 21, 2020 related to a December 16, 2019 demand for payment of past due invoices inclusive of late fees totaling $103,890 of which $3,631 relates to late fees seeking $100,259 plus 1.5% interest per month on outstanding unpaid invoices. Amid settlement discussions, the vendor stated on March 13, 2020 its intent to proceed to a default judgment against the Company, and the Company stated on March 14, 2020 its intent to continue settlement discussions. As of March 31, 2020, the Company had recorded accounts payable of $99,959 to such vendor, an amount considered by the Company to be reasonable given the ongoing settlement discussions. On December 16, 2019, RespireRx and Salamandra, LLC (“Salamandra”) entered into an amendment (the “Amendment”) to the settlement agreement and release, executed August 21, 2019 (the “Original Settlement Agreement” and as amended, the “Amended Settlement Agreement”) regarding $202,395 owed by the Company to Salamandra (as reduced by any further payments by the Company to Salamandra, the “Full Amount”) in connection with an arbitration award previously granted in favor of Salamandra in the Superior Court of New Jersey. Under the terms of the Original Settlement Agreement, the Company was to pay Salamandra $125,000 on or before November 30, 2019 in full satisfaction of the Full Amount owed, subject to conditions regarding the Company’s ability to raise certain dollar amounts of working capital. Under the Amended Settlement Agreement, (i) the Company was to pay and the Company paid to Salamandra $25,000 on or before December 21, 2019, (ii) upon such payment, Salamandra ceased all collection efforts against the Company until March 31, 2020 (the “Threshold Date”), and (iii) the Company was to pay to Salamandra $100,000 on or before the Threshold Date if the Company had at that time raised $600,000 in working capital. Such payments by the Company would have constituted satisfaction of the Full Amount owed and would have served as consideration for the dismissal of the action underlying the arbitration award and the mutual releases set forth in the Amended Settlement Agreement. If the Company had raised less than $600,000 in working capital before the Threshold Date, the Company was to pay to Salamandra an amount equal to 21% of the working capital amount raised, in which case such payment will reduce the Full Amount owed on a dollar-for-dollar basis, and Salamandra may then seek collection on the remainder of the debt. The Company did not make the requirement payment on March 31, 2020 and has initiated further discussions with the intent of reaching a revised settlement agreement which cannot be assured. Related to the above matter, and preceding the settlement discussions, by letter dated February 5, 2016, the Company received a demand from a law firm representing Salamandra alleging an amount due and owing for unpaid services rendered. On January 18, 2017, following an arbitration proceeding, an arbitrator awarded the vendor the full amount sought in arbitration of $146,082. Additionally, the arbitrator granted the vendor attorneys’ fees and costs of $47,937. All such amounts have been accrued at March 31, 2020 and December 31, 2019, including accrued interest at 4.5% annually from February 26, 2018, the date of the judgment, through March 31, 2020, totaling $11,059. By letter dated May 18, 2018, the Company received notice from counsel claiming to represent TEC Edmonton and The Governors of the University of Alberta, which purported to terminate, effective December 12, 2017, the license agreement dated May 9, 2007 between the Company and The Governors of the University of Alberta. The Company, through its counsel, disputed any grounds for termination and notified the representative that it invoked Section 13 of that license agreement, which mandates a meeting to be attended by individuals with decision-making authority to attempt in good faith to negotiate a resolution to the dispute. In February 2019, the Company and TEC Edmonton tentatively agreed to terms acceptable to all parties to establish a new license agreement and the form of a new license agreement. However, the Company has re-evaluated that portion of its ampakine program and has decided not to enter into a new agreement at this time. The lack of entry into a new agreement at this time does not affect the Company’s other ampakine programs and permits the Company to reallocate resources to those programs, including, but not limited to ADHD, SCI, FXS and others. By email dated July 21, 2016, the Company received a demand from an investment banking consulting firm that represented the Company in 2012 in conjunction with the Pier transaction alleging that $225,000 is due and payable for investment banking services rendered. Such amount has been included in accrued expenses at March 31, 2020 and December 31, 2019. The Company is periodically the subject of various pending and threatened legal actions and claims. In the opinion of management of the Company, adequate provision has been made in the Company’s consolidated financial statements as of March 31, 2020 and December 31, 2019 with respect to such matters, including, specifically, the matters noted above. The Company intends to vigorously defend itself if any of the matters described above results in the filing of a lawsuit or formal claim. See Note 5. Settlement and Payment Agreements for additional items and details. Significant Agreements and Contracts Consulting Agreement Richard Purcell, the Company’s Senior Vice President of Research and Development since October 15, 2014, provides his services to the Company on a month-to-month basis through his consulting firm, DNA Healthlink, Inc., through which the Company has contracted for his services, for a monthly cash fee of $12,500. Additional information with respect to shares of common stock that have been issued to Mr. Purcell is provided at Note 6. Cash compensation expense pursuant to this agreement totaled $37,500 for the three-months ended March 31, 2020 and 2019, which is included in research and development expenses in the Company’s consolidated statements of operations for such periods. Employment Agreements On October 12, 2018, after the resignation of Dr. James Manuso effective September 30, 2018, Dr. Lippa was named Interim President and Interim Chief Executive Officer (see Note 9 to the Company’s consolidated financial statements for the fiscal years ended December 31, 2019 and 2018). Effective May 6, 2020, with the appointment of Timothy Jones as RespireRx’s President and Chief Executive Officer, Dr. Lippa resigned the interim officer positions. Dr. Lippa has continued to serve as RespireRx’s Executive Chairman and as a member of the Board of Directors. On August 18, 2015, Dr. Lippa was named Chief Scientific Officer of RespireRx, and RespireRx entered into an employment agreement with Dr. Lippa in that capacity. Pursuant to the agreement, which was for an initial term through September 30, 2018 (and which automatically extended on September 30, 2018 and 2019 and will automatically extend annually, upon the same terms and conditions, for successive periods of one year, unless either party provides written notice of its intention not to extend the term of the agreement at least 90 days prior to the applicable renewal date), Dr. Lippa earned an annual base salary of $300,000. Dr. Lippa is also eligible to earn a performance-based annual bonus award of up to 50% of his base salary, based upon the achievement of annual performance goals established by the Board of Directors in consultation with the executive prior to the start of such fiscal year, or any amount at the discretion of the Board of Directors. Additionally, Dr. Lippa has been granted stock options on several occasions and is eligible to receive additional awards under RespireRx’s 2014 Plan and 2015 Plan at the discretion of the Board of Directors. Dr. Lippa did not receive any option to purchase shares of common stock during three-month period ending March 31, 2020. Additional information with respect to the stock options granted to Dr. Lippa is provided at Note 6. Dr. Lippa is also entitled to receive, until such time as RespireRx establishes a group health plan for its employees, $1,200 per month, on a tax-equalized basis, as additional compensation to cover the cost of health coverage and up to $1,000 per month, on a tax-equalized basis, as reimbursement for a term life insurance policy and disability insurance policy. Dr. Lippa is also entitled to be reimbursed for business expenses. Cash compensation inclusive of employee benefits accrued pursuant to this agreement totaled $84,900 for each of the three-months ended March 31, 2020 and 2019, respectively, which amounts are included in accrued compensation and related expenses in the Company’s consolidated balance sheet at March 31, 2020 and December 31, 2019, and in research and development expenses in the Company’s condensed consolidated statement of operations for the three-months ended March 31, 2020 and 2019. Dr. Lippa does not receive any additional compensation for serving as Executive Chairman and on the Board of Directors. On August 18, 2015, the Company also entered into an employment agreement with Jeff E. Margolis, in his role at that time as Vice President, Secretary and Treasurer. Pursuant to the agreement, which was for an initial term through September 30, 2016 and later amended (and which automatically extended on September 30, 2016, 2017, 2018 and 2019 and will automatically extend annually, upon the same terms and conditions for successive periods of one year, unless either party provides written notice of its intention not to extend the term of the agreement at least 90 days prior to the applicable renewal date), Mr. Margolis currently receives an annual base salary of $300,000, and is eligible to receive performance-based annual bonus awards based upon the achievement of annual performance goals established by the Board of Directors in consultation with the executive prior to the start of such fiscal year. Additionally, Mr. Margolis has been granted stock options on several occasions and is eligible to receive additional awards under the Company’s Plans at the discretion of the Board of Directors. Mr. Margolis is also entitled to receive, until such time as the Company establishes a group health plan for its employees, $1,200 per month, on a tax-equalized basis, as additional compensation to cover the cost of health coverage and up to $1,000 per month, on a tax-equalized basis, as reimbursement for a term life insurance policy and disability insurance policy. Mr. Margolis is also entitled to be reimbursed for business expenses. Additional information with respect to the stock options granted to Mr. Margolis is provided at Note 6. Recurring cash compensation accrued pursuant to this amended agreement totaled $80,400 for the three-months ended March 31, 2020 and 2019 which amounts are included in accrued compensation and related expenses in the Company’s condensed consolidated balance sheet as of March 31, 2020 and 2019, and in general and administrative expenses in the Company’s condensed consolidated statement of operations. Mr. Margolis does not receive any additional compensation for serving on the Company’s Board of Directors. The employment agreements between the Company and each of Dr. Lippa and Mr. Margolis (prior to the 2017 amendment), respectively, provided that the payment obligations associated with the first year base salary were to accrue, but no payments were to be made, until at least $2,000,000 of net proceeds from any offering or financing of debt or equity, or a combination thereof, was received by the Company, at which time scheduled payments were to commence. Dr. Lippa and Mr. Margolis (who are each also directors of the Company), have each agreed, effective as of August 11, 2016, to continue to defer the payment of such amounts indefinitely, until such time as the Board of Directors of the Company determines that sufficient capital has been raised by the Company or is otherwise available to fund the Company’s operations on an ongoing basis. University of Illinois 2014 Exclusive License Agreement On June 27, 2014, the Company entered into an Exclusive License Agreement (the “2014 License Agreement”) with the University of Illinois, the material terms of which were similar to a License Agreement between the parties that had been previously terminated on March 21, 2013. The 2014 License Agreement became effective on September 18, 2014, upon the completion of certain conditions set forth in the 2014 License Agreement, including: (i) the payment by the Company of a $25,000 licensing fee, (ii) the payment by the Company of outstanding patent costs aggregating $15,840, and (iii) the assignment to the University of Illinois of rights the Company held in certain patent applications, all of which conditions were fulfilled. The 2014 License Agreement granted the Company (i) exclusive rights to several issued and pending patents in numerous jurisdictions and (ii) the non-exclusive right to certain technical information that is generated by the University of Illinois in connection with certain clinical trials as specified in the 2014 License Agreement, all of which relate to the use of cannabinoids for the treatment of sleep related breathing disorders. The Company is developing dronabinol (Δ9-tetrahydrocannabinol), a cannabinoid, for the treatment of OSA, the most common form of sleep apnea. The 2014 License Agreement provides for various commercialization and reporting requirements commencing on June 30, 2015. In addition, the 2014 License Agreement provides for various royalty payments, including a royalty on net sales of 4%, payment on sub-licensee revenues of 12.5%, and a minimum annual royalty beginning in 2015 of $100,000, which is due and payable on December 31 of each year beginning on December 31, 2015. The minimum annual royalty obligation of $100,000 due on December 31, 2019, was extended to June 30, 2020. One-time milestone payments may become due based upon the achievement of certain development milestones. $350,000 will be due within five days after the dosing of the first patient is a Phase III human clinical trial anywhere in the world. $500,000 will be due within five days after the first NDA filing with FDA or a foreign equivalent. $1,000,000 will be due within twelve months of the first commercial sale. One-time royalty payments may also become due and payable. Annual royalty payments may also become due. In the year after the first application for market approval is submitted to the FDA or a foreign equivalent and until approval is obtained, the minimum annual royalty will increase to $150,000. In the year after the first market approval is obtained from the FDA or a foreign equivalent and until the first sale of a product, the minimum annual royalty will increase to $200,000. In the year after the first commercial sale of a product, the minimum annual royalty will increase to $250,000. During each of the three-months ended March 31, 2020 and 2019, the Company recorded charges to operations of $25,000, respectively, with respect to its 2019 and 2018 minimum annual royalty obligation, which is included in research and development expenses in the Company’s condensed consolidated statement of operations for the three-months ended March 31, 2020 and 2019, respectively. The Company did not pay the amount due on December 31, 2019 for which the Company was granted an extension until June 30, 2020. UWM Research Foundation Option Agreement On March 2, 2020, RespireRx and UWM Research Foundation, an affiliate of the University of Wisconsin-Milwaukee, entered into an option agreement (“UWMRF Option Agreement”) pursuant to which RespireRx has a six-month option to license the identified intellectual property pursuant to license terms substantially in the Form of a Patent License Agreement (“UWMRF License Agreement”) that is attached to the UWMRF Option Agreement as Appendix I. The UWMRF License Agreement, if it becomes effective, will expand the Company’s neuromodulator platform which has historically included the Company’s ampakine program to include a GABA-A program as well. That platform, as expanded, is now called Project Endeavor. Noramco Inc./Purisys, LLC - Dronabinol Development and Supply Agreement On September 4, 2018, RespireRx entered into a dronabinol Development and Supply Agreement with Noramco Inc., one of the world’s major dronabinol manufacturers. Noramco subsequently assigned this agreement (as assigned, the “Purisys Agreement”) to its subsidiary, Purisys, LLC (“Purisys”). Under the terms of the Purisys Agreement, Purisys agreed to (i) provide all of the active pharmaceutical ingredient (“API”) estimated to be needed for the clinical development process for both the first- and second-generation products (each a “Product” and collectively, the “Products”), three validation batches for New Drug Application (“NDA”) filing(s) and adequate supply for the initial inventory stocking for the wholesale and retail channels, subject to certain limitations, (ii) maintain or file valid drug master files (“DMFs”) with the FDA or any other regulatory authority and provide the Company with access or a right of reference letter entitling the Company to make continuing reference to the DMFs during the term of the agreement in connection with any regulatory filings made with the FDA by the Company, (iii) participate on a development committee, and (iv) make available its regulatory consultants, collaborate with any regulatory consulting firms engaged by the Company and participate in all FDA or Drug Enforcement Agency (“DEA”) meetings as appropriate and as related to the API. In consideration for these supplies and services, the Company has agreed to purchase exclusively from Purisys during the commercialization phase all API for its Products as defined in the Development and Supply Agreement at a pre-determined price subject to certain producer price adjustments and agreed to Purisys’s participation in the economic success of the commercialized Product or Products up to the earlier of the achievement of a maximum dollar amount or the expiration of a period of time. Transactions with Bausch Health Companies Inc. Beginning in March 2010, the Company entered into a series of asset purchase and license agreements with Biovail Laboratories International SRL, which after its merger with Valeant Pharmaceuticals International, Inc. was later renamed Bausch Health Companies Inc. (“Bausch”). In March 2011, the Company entered into a new agreement with Bausch to reacquire the ampakine compounds, patents and rights that Bausch had acquired from the Company in March 2010. The new agreement provided for potential future payments of up to $15,150,000 by the Company based upon the achievement of certain developments, including new drug application submissions and approval milestones pertaining to an intravenous dosage form of the ampakine compounds for respiratory depression, a therapeutic area not currently pursued by the Company. Bausch is also eligible to receive additional payments of up to $15,000,000 from the Company based upon the Company’s net sales of an intravenous dosage form of the compounds for respiratory depression. Summary of Principal Cash Obligations and Commitments The following table sets forth the Company’s principal cash obligations and commitments for the next five fiscal years as of March 31, 2020, aggregating $805,600. License agreement amounts included in the 2020 column represents amounts contractually due from April 1, 2020 through December 31, 2020 (nine months) and in each of the subsequent years, represents the full year. Employment agreement amounts included in the 2020 column represent amounts contractually due at from April 1, 2020 through September 30, 2020 (six months) when such contracts expire unless extended pursuant to the terms of the contracts. Payments Due By Year Total 2020 2021 2022 2023 2024 License agreements $ 475,000 $ 75,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Employment agreements (1) 330,600 330,600 - - - - Total $ 805,600 $ 405,600 $ 100,000 $ 100,000 $ 100,000 $ 100,000 (1) The payment of such amounts has been deferred indefinitely, as described above at “Employment Agreements.” The 2020 amounts include six-months of employment agreement obligations for Dr. Lippa and Mr. Margolis as their employment contracts renewed on September 30, 2019 and the 2020 obligations include the six months of obligations through September 30, 2020.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	9. Subsequent Events Appointment of Timothy Jones as New CEO and President and Resignation of Arnold S. Lippa as Interim CEO and Interim President, but remaining as Executive Chairman and Chief Scientific Officer On May 6, 2020, RespireRx entered into an employment contract (the “Jones Contract CEO In light of Mr. Jones appointment, he has ceased to receive compensation for his service on the Board of Directors as a non-employee member of the Board of Directors, and instead, going forward, Mr. Jones will be compensated as provided the Jones Contract. Conversions of Certain Convertible Notes The table below summarizes the conversions of several convertible notes after March 31, 2020 Date Principal Interest Total No. Shares 2020 converted converted Costs converted issued Convertible note issued in May 2019 April 16 $ 5,138 - $ 750 $ 5,888 1,600,000 April 27 $ 5,298 - $ 750 $ 6,048 1,680,000 May 7 $ 2,190 - $ 750 $ 2,940 1,680,000 May 18 $ 2,610 - $ 750 $ 3,360 2,100,000 Convertible note issued in August 2019 April 17 $ 7,800 - $ 1,200 $ 9,000 1,500,000 April 21 $ 7,150 - $ 500 $ 7,650 1,500,000 April 28 $ 8,500 - $ 500 $ 9,000 1,500,000 May 1 $ 7,186 - $ 500 $ 7,686 2,000,000 May 5 $ 6,575 - $ 500 $ 7,075 2,000,000 May 7 $ 5,112 - $ 500 $ 5,612 2,000,000 May 11 3,892 - $ 500 $ 4,392 2,000,000 Convertible note issued in October 2019 April 28 $ 2,420 - $ 1,000 $ 3,420 1,000,000 May 4 $ 4,742 - $ 1,000 $ 5,742 2,200,000 May 6 $ 4,265 - $ 1,000 $ 5,265 2,500,000 May 11 $ 3,293 - $ 1,000 $ 4,293 2,650,000 Convertible note issued in November 2019 May 4 $ 7,900 $ 394 - $ 8,294 2,194,159 May 7 $ 6,900 $ 350 - $ 7,250 2,626,714 May 12 $ 6,100 $ 318 - $ 6,418 2,971,079 Total $ 97,071 $ 1,062 $ 11,200 $ 109,333 35,701,952 On May 18, 2020, the holder of the 2019 Note that was issued on August 19, 2020, informed the Company that such holder considered that 2019 Note and accrued interest to have been paid in full with the final conversion on May 14, 2020. Increase in Authorized Common Shares The increase in the authorized number of shares of common stock described in Note 6. Stockholders’ Deficiently – Common Stock took effect on April 30, 2020. Increase in size of 2015 Stock Plan On May 5, 2020, the Board of Directors resolved to increase the number of shares available for issuance pursuant to the 2015 Plan by 50,000,000 to 58,985,260 as describe in Note 6. Stockholders’ Deficiency – Stock Options. Convertible Note dated April 15, 2020 RespireRx and Power Up Lending Group Ltd. (the “Lender”) entered into a Securities Purchase Agreement (the “Power Up Agreement”), dated as of April 15, 2020, by which the Lender loaned $53,000 to the Company in return for a convertible promissory note (the “April 2020 Note”), the Limited Guaranty (as defined below), and the delivery into escrow of a confession of judgment in favor of the Lender for the amount of the April 2020 Note plus fees and costs to be filed by the Lender upon the occurrence of an Event of Default (as defined in the April 2020 Note) and other transaction-related documents. The proceeds of the loan, which equal $50,000 after payment of $2,500 in legal fees and $500 in due diligence fees, are being used for general corporate purposes. The April 2020 Note will be payable on April 15, 2021 (the “Maturity Date”), and bear interest at a rate equal to 12% per annum, with any amount of principal or interest which is not paid when due bearing interest at the rate of 22% per annum. The Lender has the right, at any time during the period beginning on the date that is 180 days following the date of the April 2020 Note and ending on the later of (i) the Maturity Date and (ii) the date of payment of the Default Amount (as defined in the April 2020 Note), to convert any outstanding and unpaid amount of the April 2020 Note into shares of the Company’s common stock or securities convertible into the Company’s common stock (“April 2020 Conversion Shares”), provided that such conversion would not result in the Lender beneficially owning more than 4.99% of the Company’s common stock. Subject to certain limitations and adjustments as described in the April 2020 Note, the Lender may convert at a per share conversion price equal to 61% of the lowest trading price of the common stock as reported by the exchange on which the Company’s shares are traded, for the twenty trading days prior to, but excluding, the day upon which a notice of conversion is received by the Company. Upon the conversion of all amounts due under the April 2020 Note, the April 2020 Note would be deemed repaid and terminated. The Company may prepay the outstanding principal amount under the April 2020 Note by paying a certain percentage of the sum of the outstanding principal, interest, default interest and other amounts owed. Such percentage varies from 120% to 145% depending on the period in which the prepayment occurs, as set forth in the April 2020 Note. During the period in which the April 2020 Note is outstanding, subject to certain limited exceptions, the Company must notify the Lender in advance of closing of any financing transactions with third party investors. At the Lender’s discretion, the Company must amend and restate the April 2020 Note, including its conversion terms, and the April 2020 Conversion Shares to be identical to the instruments evidencing such financing transaction. In consideration of and to induce the Lender to consummate the transaction referenced herein, the Chief Financial Officer of RespireRx (the “CFO”), on April 15, 2020 issued a limited guaranty in favor of the Lender (the “Limited Guaranty”) whereby the CFO guaranteed to the Lender the prompt and full performance and observance by RespireRx of its obligation to promptly cooperate in processing all notices of conversions issued pursuant to the April 2020 Note. The April 2020 Note and the shares of common stock issuable upon conversion thereof were offered and sold to the Lender in reliance upon specific exemptions from the registration requirements of United States federal and state securities laws, which include Section 4(a)(2) of the Securities Act of 1933, as amended (the “1933 Act”), and Rule 506 promulgated by the SEC under the 1933 Act. Pursuant to these exemptions, the Lender represented to the Company under the Power Up Agreement, among other representations, that it was an “accredited investor” as that term is defined in Rule 501(a) of Regulation D under the 1933 Act. Reimbursement of Advances made by Officers to the Company Advances to the Company, included in Notes payable to officers in the Company’s condensed consolidated balance sheet as of March 31, 2020, made by Arnold S. Lippa, were repaid, in part, such repayment being $6,977. Advances to the Company, included in Notes payable to officers in the Company’s condensed consolidated balance sheet as of March 31, 2020 and other advances subsequent to March 31, 2020, made by Jeff Eliot Margolis, the Company’s chief financial officer were repaid to Mr. Margolis, the total repayment being $10,775.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying condensed consolidated financial statements are prepared in accordance with United States generally accepted accounting principles (“GAAP”) and include the financial statements of RespireRx and its wholly-owned subsidiary, Pier. Intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include, among other things, accounting for potential liabilities, and the assumptions used in valuing stock-based compensation issued for services. Actual amounts may differ from those estimates.
Concentrations of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents. The Company limits its exposure to credit risk by investing its cash with high quality financial institutions. The Company’s cash balances may periodically exceed federally insured limits. The Company has not experienced a loss in such accounts to date.
Value of Financial Instruments	Value of Financial Instruments The authoritative guidance with respect to value of financial instruments established a value hierarchy that prioritizes the inputs to valuation techniques used to measure value into three levels and requires that assets and liabilities carried at value be classified and disclosed in one of three categories, as presented below. Disclosure as to transfers into and out of Levels 1 and 2, and activity in Level 3 value measurements, is also required. Level 1. Observable inputs such as quoted prices in active markets for an identical asset or liability that the Company has the ability to access as of the measurement date. Financial assets and liabilities utilizing Level 1 inputs include active-exchange traded securities and exchange-based derivatives. Level 2. Inputs, other than quoted prices included within Level 1, which are directly observable for the asset or liability or indirectly observable through corroboration with observable market data. Financial assets and liabilities utilizing Level 2 inputs include fixed income securities, non-exchange based derivatives, mutual funds, and fair-value hedges. Level 3. Unobservable inputs in which there is little or no market data for the asset or liability which requires the reporting entity to develop its own assumptions. Financial assets and liabilities utilizing Level 3 inputs include infrequently-traded, non-exchange-based derivatives and commingled investment funds, and are measured using present value pricing models. The Company determines the level in the value hierarchy within which each value measurement falls in its entirety, based on the lowest level input that is significant to the value measurement in its entirety. In determining the appropriate levels, the Company performs an analysis of the assets and liabilities at each reporting period end. The carrying amounts of financial instruments (consisting of cash, cash equivalents, and accounts payable and accrued expenses) are considered by the Company to be representative of the respective values of these instruments due to the short-term nature of those instruments. With respect to the note payable to SY Corporation (as defined below) and the convertible notes payable, management does not believe that the credit markets have materially changed for these types of borrowings since the original borrowing date. The Company considers the carrying amounts of the notes payable to officers, inclusive of accrued interest, to be representative of the respective values of such instruments due to the short-term nature of those instruments and their terms.
Deferred Financing Costs	Deferred Financing Costs Costs incurred in connection with ongoing debt and equity financings, including legal fees, are deferred until the related financing is either completed or abandoned. Costs related to abandoned debt or equity financings are charged to operations in the period of abandonment. Costs related to completed equity financings are netted against the proceeds.
Capitalized Financing Costs	Capitalized Financing Costs The Company presents debt issuance costs related to debt obligations in its consolidated balance sheet as a direct deduction from the carrying amount of that debt obligation, consistent with the presentation for debt discounts.
Convertible Notes Payable	Convertible Notes Payable Convertible notes are evaluated to determine if they should be recorded at amortized cost. To the extent that there are associated warrants or a beneficial conversion feature, the convertible notes and warrants are evaluated to determine if there are embedded derivatives to be identified, bifurcated and valued in connection with and at the time of such financing.
Notes Exchanges	Notes Exchanges In cases where debt or other liabilities are exchanged for equity, the Company compares the carrying value of debt, inclusive of accrued interest, if applicable, being exchanged, to the value of the equity issued and records any loss or gain as a result of such exchange. See Note 4. Notes Payable.
Extinguishment of Debt and Settlement of Liabilities	Extinguishment of Debt and Settlement of Liabilities The Company accounts for the extinguishment of debt and settlement of liabilities by comparing the carrying value of the debt or liability to the value of consideration paid or assets given up and recognizing a loss or gain in the condensed consolidated statement of operations in the amount of the difference in the period in which such transaction occurs.
Prepaid Insurance	Prepaid Insurance Prepaid insurance represents the premium paid in March 2020 for directors and officers insurance, as well as the amortized amount of an April 2019 premium payment for office-related insurances and clinical trial coverage. Directors’ and officers’ insurance tail coverage, purchased in March 2013 expired in March 2020 and all prepaid amounts have been fully amortized. The amounts of prepaid insurance amortizable in the ensuing twelve-month period is recorded as prepaid insurance in the Company’s consolidated balance sheet at each reporting date and amortized to the Company’s consolidated statement of operations for each reporting period.
Stock-Based Awards	Stock-Based Awards The Company periodically issues common stock and stock options to officers, directors, Scientific Advisory Board members, consultants and vendors for services rendered. Such issuances vest and expire according to terms established at the issuance date of each grant. The Company accounts for stock-based payments to officers, directors, outside consultants and vendors by measuring the cost of services received in exchange for equity awards based on the grant date value of the awards, with the cost recognized as compensation expense on the straight-line basis in the Company’s consolidated financial statements over the vesting period of the awards. Stock grants, which are sometimes subject to time-based vesting, are measured at the grant date fair value and charged to operations ratably over the vesting period. Stock options granted to members of the Company’s outside consultants and other vendors are valued on the grant date. As the stock options vest, the Company recognizes this expense over the period in which the services are provided. The value of stock options granted as stock-based payments is determined utilizing the Black-Scholes option-pricing model, and is affected by several variables, the most significant of which are the life of the equity award, the exercise price of the stock option as compared to the fair market value of the common stock on the grant date, and the estimated volatility of the common stock over the term of the equity award. Estimated volatility is based on the historical volatility of the Company’s common stock. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant. The fair market value of common stock is determined by reference to the quoted market price of the Company’s common stock. Stock options and warrants issued to non-employees as compensation for services to be provided to the Company or in settlement of debt are accounted for based upon the fair value of the services provided or the estimated fair value of the stock option or warrant, whichever can be more clearly determined. Management uses the Black-Scholes option-pricing model to determine the fair value of the stock options and warrants issued by the Company. The Company recognizes this expense over the period in which the services are provided. There were no stock or stock option grants during the three-months ended March 31, 2020. On March 22, 2020, two executive officers forgave a portion of their accrued compensation and received restricted stock equal in value to the compensation forgiven. The Company recognizes the value of stock-based payments in general and administrative costs and in research and development costs, as appropriate, in the Company’s condensed consolidated statements of operations. The Company issues new shares of common stock to satisfy stock option and warrant exercises. There were no stock options exercised during the three-months ended March 31, 2020 and 2019, respectively.
Income Taxes	Income Taxes The Company accounts for income taxes under an asset and liability approach for financial accounting and reporting for income taxes. Accordingly, the Company recognizes deferred tax assets and liabilities for the expected impact of differences between the financial statements and the tax basis of assets and liabilities. The Company records a valuation allowance to reduce its deferred tax assets to the amount that is more likely than not to be realized. In the event the Company was to determine that it would be able to realize its deferred tax assets in the future in excess of its recorded amount, an adjustment to the deferred tax assets would be credited to operations in the period such determination was made. Likewise, should the Company determine that it would not be able to realize all or part of its deferred tax assets in the future, an adjustment to the deferred tax assets would be charged to operations in the period such determination was made. Pursuant to Internal Revenue Code Sections 382 and 383, use of the Company’s net operating loss and credit carryforwards may be limited if a cumulative change in ownership of more than 50% occurs within any three-year period since the last ownership change. The Company may have had a change in control under these Sections. However, the Company does not anticipate performing a complete analysis of the limitation on the annual use of the net operating loss and tax credit carryforwards until the time that it anticipates it will be able to utilize these tax attributes. As of March 31, 2020, the Company did not have any unrecognized tax benefits related to various federal and state income tax matters and does not anticipate any material amount of unrecognized tax benefits within the next 12 months. The Company is subject to U.S. federal income taxes and income taxes of various state tax jurisdictions. As the Company’s net operating losses have yet to be utilized, all previous tax years remain open to examination by Federal authorities and other jurisdictions in which the Company currently operates or has operated in the past. The Company accounts for uncertainties in income tax law under a comprehensive model for the financial statement recognition, measurement, presentation and disclosure of uncertain tax positions taken or expected to be taken in income tax returns as prescribed by GAAP. The tax effects of a position are recognized only if it is “more-likely-than-not” to be sustained by the taxing authority as of the reporting date. If the tax position is not considered “more-likely-than-not” to be sustained, then no benefits of the position are recognized. As of March 31, 2020, the Company had not recorded any liability for uncertain tax positions. In subsequent periods, any interest and penalties related to uncertain tax positions will be recognized as a component of income tax expense.
Foreign Currency Transactions	Foreign Currency Transactions The note payable to SY Corporation (as defined below), which is denominated in a foreign currency (the South Korean Won), is translated into the Company’s functional currency (the United States Dollar) at the exchange rate on the balance sheet date. The foreign currency exchange gain or loss resulting from translation is recognized in the related condensed consolidated statements of operations.
Research and Development	Research and Development Research and development costs include compensation paid to management directing the Company’s research and development activities, including but not limited to compensation paid to our then Interim Chief Executive Officer and Interim President who is also our Chief Scientific Officer and fees paid to consultants and outside service providers and organizations (including research institutes at universities), and other expenses relating to the acquisition, design, development and clinical testing of the Company’s treatments and product candidates.
License Agreements	License Agreements Obligations incurred with respect to mandatory payments provided for in license agreements are recognized ratably over the appropriate period, as specified in the underlying license agreement, and are recorded as liabilities in the Company’s condensed consolidated balance sheet, with a corresponding charge to research and development costs in the Company’s condensed consolidated statement of operations. Obligations incurred with respect to milestone payments provided for in license agreements are recognized when it is probable that such milestone will be reached and are recorded as liabilities in the Company’s condensed consolidated balance sheet, with a corresponding charge to research and development costs in the Company’s condensed consolidated statement of operations. Payments of such liabilities are made in the ordinary course of business.
Patent Costs	Patent Costs Due to the significant uncertainty associated with the successful development of one or more commercially viable products based on the Company’s research efforts and any related patent applications, all patent costs, including patent-related legal and filing fees, are expensed as incurred and recorded as general and administrative expenses.
Earnings Per Share	Earnings per Share The Company’s computation of earnings per share (“EPS”) includes basic and diluted EPS. Basic EPS is measured as the income (loss) attributable to common stockholders divided by the weighted average common shares outstanding for the period. Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential common shares (e.g., warrants and options) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. Net loss attributable to common stockholders consists of net loss, as adjusted for actual and deemed preferred stock dividends declared, amortized or accumulated. Loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the respective periods. Basic and diluted loss per common share is the same for all periods presented because all warrants and stock options outstanding are anti-dilutive. At March 31, 2020 and 2019, the Company excluded the outstanding securities summarized below, which entitle the holders thereof to acquire shares of common stock, from its calculation of earnings per share, as their effect would have been anti-dilutive. March 31, 2020 2019 Series B convertible preferred stock 11 11 Convertible notes payable 126,537,571 16,893 Common stock warrants 2,191,043 1,874,828 Common stock options 4,286,071 4,337,609 Total 133,014,696 6,229,341
Reclassifications	Reclassifications Certain comparative figures in 2019 have been reclassified to conform to the current quarter’s presentation. These reclassifications were immaterial, both individually and in the aggregate.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In March 2020, The FASB issued Accounting Standards Update No. 2020-03, Codification Improvements to Financial Instruments. There are seven issues addressed in this update. Issues 1 through 5 were clarifications and codifications of previous updates. Issue 3 relates only to depository and lending institutions and therefore would not be applicable to the Company. Issue 6 was a clarification on determining the contractual term of a net investment in a lease for purposes of measuring expected credit losses, an issue not applicable to the Company. Issue 7 relates to the regaining control of financial assets sold and the recordation of an allowance for credit losses. The amendment related to issues 1, 2, 4 and 5 become effective immediately upon adoption of the update. Issue 3 becomes effective for fiscal years beginning after December 15, 2019. Issues 6 and 7 become effective on varying dates that relate to the dates of adoption other updates. Management’s initial analysis is that it does not believe the new guidance will substantially impact the Company’s financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	At March 31, 2020 and 2019, the Company excluded the outstanding securities summarized below, which entitle the holders thereof to acquire shares of common stock, from its calculation of earnings per share, as their effect would have been anti-dilutive. March 31, 2020 2019 Series B convertible preferred stock 11 11 Convertible notes payable 126,537,571 16,893 Common stock warrants 2,191,043 1,874,828 Common stock options 4,286,071 4,337,609 Total 133,014,696 6,229,341

Notes Payable (Tables)

Notes Payable (Tables)	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Schedule of Convertible Notes Payable	The 2019 Convertible Notes as of March 31, 2020 are summarized in the table below. Inception date Maturity date Original principal amount Interest rate Original aggregate DIC, OID, BCF, NW and CS Cumulative amortization of DIC, OID, BCF, NW and CS Principal remaining at March 31, 2020 Accrued Interest at March 31, 2020 Balance sheet carrying amount at March 31, 2020 inclusive of accrued interest November 4, 2019 November 4, 2020 $ 170,000 10 % $ 170,000 $ 69,208 $ 170,000 $ 6,940 $ 76,147 October 22, 2019 July 22, 2020 $ 60,000 10 % (1) $ 64,003 $ 37,038 $ 60,000 $ 2,663 $ 35,698 (2) August 19, 2019 May 19, 2020 $ 55,000 10 % $ 55,000 $ 44,507 $ 46,850 $ 3,337 $ 39,695 May 17, 2019 May 17, 2020 $ 50,000 10 % $ 50,000 $ 45,396 $ 44,952 $ 4,355 $ 44,704 April 24, 2019 April 24, 2020 $ 58,500 12 % $ 48,450 $ 48,450 $ 0 $ 0 $ 0 Total $ 393,500 $ 387,453 $ 244,599 $ 321,802 $ 17,296 $ 196,244 (1) Rate adjusted to 12% on April 24, 2020 in accordance with terms of the related note. (2) $25,000 added to principal subsequent to March 31, 2020 in accordance with terms of related note. The 2018 Q4 Notes and 2019 Q1 Notes consist of the following at March 31, 2020 and December 31, 2019: March 31, 2020 December 31, 2019 Principal amount of notes payable $ 35,000 $ 190,000 Discount associated with issuance of warrants net of amortization - - Accrued interest payable 4,340 17,976 $ 39,340 $ 207,976 The remaining outstanding Original Convertible Notes (including those for which default notices have been received) consist of the following at March 31, 2020 and December 31, 2019: March 31, 2020 December 31, 2019 Principal amount of notes payable $ 75,000 $ 125,000 Accrued interest payable 54,286 82,060 $ 129,286 $ 207,060
Summary of Note Payable to Related Party	Note payable to SY Corporation consists of the following at March 31, 2020 and December 31, 2019: March 31, 2020 December 31, 2019 Principal amount of note payable $ 399,774 $ 399,774 Accrued interest payable 375,241 363,280 Foreign currency transaction adjustment (35,376 ) 3,182 $ 739,639 $ 766,236

Stockholders' Deficiency (Table

Stockholders' Deficiency (Tables)	3 Months Ended
	Mar. 31, 2020
Equity [Abstract]
Schedule of Unissued Shares of Common Stock	Reserved for the conversion, exercise or issuance of: Number of shares to have been reserved as of March 31, 2020 Series B Preferred 11 Conversion of convertible notes 80,144,609 Exercise of warrants 2,191,043 Exercise of options 4,286,071 Issuances of shares or option pursuant to the 2014 Plan 63,236 Issuances of shares or option pursuant to the 2015 Plan 4,427,342 Pier contingent shares 6,497 Total 91,118,809
Schedule of Warrants Activity	A summary of warrant activity for the three-months ended March 31, 2020 is presented below. Number of Weighted Weighted Warrants outstanding at December 31, 2019 2,191,043 $ 1.87109 Issued - - Expired - - Warrants outstanding at March 31, 2020 2,191,043 $ 1,87109 2.40 Warrants exercisable at March 31, 2020 2,191,043 $ 1,87109 2.40 A summary of warrant activity for the three-months ended March 31, 2019 is presented below. Number of Weighted Weighted Warrants outstanding at December 31, 2018 1,783,229 $ 2.20393 Issued 110,000 1.50000 Expired (18,401 ) 5.71706 Warrants outstanding at March 31, 2019 1,874,828 $ 2.12815 2.96 Warrants exercisable at March 31, 2019 1,874,828 $ 2.12815 2.96
Schedule of Exercise Prices of Common Stock Warrants Outstanding and Exercisable	The exercise prices of common stock warrants outstanding and exercisable are as follows at March 31, 2020: Exercise Price Warrants Warrants Expiration Date $ 0.5000 175,000 175,000 October 22, 2024 $ 0.5000 150,000 150,000 August 19, 2024 $ 1.0000 916,217 916,217 September 20, 2022 $ 1.1800 42,372 42,372 May 17, 2022 $ 1.5000 190,000 190,000 December 30, 2023 $ 1.5620 130,284 130,284 December 31, 2021 $ 1.5750 238,814 238,814 April 30, 2023 $ 2.7500 8,000 8000 September 20, 2022 $ 4.8750 108,594 108,594 September 30, 2020 $ 6.8348 145,758 145,758 September 30, 2020 $ 7.9300 86,004 86,004 February 28, 2021 2,191,043 2,191,043 The exercise prices of common stock warrants outstanding and exercisable are as follows at March 31, 2019: Exercise Price Warrants Outstanding (Shares) Warrants Exercisable (Shares) Expiration Date $ 1.0000 916,217 916,217 September 20, 2022 $ 1.2870 41,002 41,002 April 17, 2019 $ 1.5000 190,000 190,000 December 30, 2023 $ 1.5620 130,284 130,284 December 31, 2021 $ 1.5750 238,814 238,814 April 30, 2023 $ 2.7500 8,000 8000 September 20, 2022 $ 4.8500 5,155 5,155 September 23, 2019 $ 4.8750 108,594 108,594 September 30, 2020 $ 5.0000 5,000 5,000 September 22, 2019 $ 6.8348 145,758 145,758 September 30, 2020 $ 7.9300 86,004 86,004 February 28, 2021 1,874, 828 1,874,828
Summary of Stock Option Activity	A summary of stock option activity for the three-months ended March 31, 2020 is presented below. Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Options outstanding at December 31, 2019 4,287,609 $ 3.3798 4.98 Expired (1,538 ) 16.6400 - Options outstanding at March 31, 2020 4,286,071 $ 3.3750 4.73 Options exercisable at December 31, 2019 4,287,609 $ 3.3789 4.98 Options exercisable at March 31, 2020 4,286,071 $ 3.3750 4.73
Schedule of Exercise Prices of Common Stock Options Outstanding and Exercisable	The exercise prices of common stock options outstanding and exercisable were as follows at December 31, 2019: Exercise Price Options Outstanding (Shares) Options Exercisable (Shares) Expiration Date $ 0.7000 21,677 21,677 November 21, 2023 $ 1.1200 310,388 310,388 April 5, 2023 $ 1.2500 16,762 16,762 December 7, 2022 $ 1.3500 34,000 34,000 July 28, 2022 $ 1.4500 1,849,418 1,849,418 December 9, 2027 $ 1.4500 100,000 100,000 December 9, 2027 $ 2.0000 285,000 285,000 June 30, 2022 $ 2.0000 25,000 25,000 July 26, 2022 $ 3.9000 395,000 395,000 January 17, 2022 $ 4.5000 7,222 7,222 September 2, 2021 $ 5.6875 89,686 89,686 June 30, 2020 $ 5.7500 2,608 2,608 September 12, 2021 $ 6.4025 27,692 27,692 August 18, 2020 $ 6.4025 129,231 129,231 August 18, 2022 $ 6.4025 261,789 261,789 August 18, 2025 $ 6.8250 8,791 8,791 December 11, 2020 $ 7.3775 523,077 523,077 March 31, 2021 $ 8.1250 169,231 169,231 June 30, 2022 $ 13.9750 3,385 3,385 March 14, 2024 $ 15.4700 7,755 7,755 April 8, 2020 $ 15.9250 2,462 2,462 February 28, 2024 $ 19.5000 9,487 9,487 July 17, 2022 $ 19.5000 6,410 6,410 August 10, 2022 4,286,071 4,286,071

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Summary of Principal Cash Obligations and Commitments	Employment agreement amounts included in the 2020 column represent amounts contractually due at from April 1, 2020 through September 30, 2020 (six months) when such contracts expire unless extended pursuant to the terms of the contracts. Payments Due By Year Total 2020 2021 2022 2023 2024 License agreements $ 475,000 $ 75,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Employment agreements (1) 330,600 330,600 - - - - Total $ 805,600 $ 405,600 $ 100,000 $ 100,000 $ 100,000 $ 100,000 (1) The payment of such amounts has been deferred indefinitely, as described above at “Employment Agreements.” The 2020 amounts include six-months of employment agreement obligations for Dr. Lippa and Mr. Margolis as their employment contracts renewed on September 30, 2019 and the 2020 obligations include the six months of obligations through September 30, 2020.

Subsequent Events (Tables)

Subsequent Events (Tables)	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
Summary of Conversions of Convertible Notes	The table below summarizes the conversions of several convertible notes after March 31, 2020 Date Principal Interest Total No. Shares 2020 converted converted Costs converted issued Convertible note issued in May 2019 April 16 $ 5,138 - $ 750 $ 5,888 1,600,000 April 27 $ 5,298 - $ 750 $ 6,048 1,680,000 May 7 $ 2,190 - $ 750 $ 2,940 1,680,000 May 18 $ 2,610 - $ 750 $ 3,360 2,100,000 Convertible note issued in August 2019 April 17 $ 7,800 - $ 1,200 $ 9,000 1,500,000 April 21 $ 7,150 - $ 500 $ 7,650 1,500,000 April 28 $ 8,500 - $ 500 $ 9,000 1,500,000 May 1 $ 7,186 - $ 500 $ 7,686 2,000,000 May 5 $ 6,575 - $ 500 $ 7,075 2,000,000 May 7 $ 5,112 - $ 500 $ 5,612 2,000,000 May 11 3,892 - $ 500 $ 4,392 2,000,000 Convertible note issued in October 2019 April 28 $ 2,420 - $ 1,000 $ 3,420 1,000,000 May 4 $ 4,742 - $ 1,000 $ 5,742 2,200,000 May 6 $ 4,265 - $ 1,000 $ 5,265 2,500,000 May 11 $ 3,293 - $ 1,000 $ 4,293 2,650,000 Convertible note issued in November 2019 May 4 $ 7,900 $ 394 - $ 8,294 2,194,159 May 7 $ 6,900 $ 350 - $ 7,250 2,626,714 May 12 $ 6,100 $ 318 - $ 6,418 2,971,079 Total $ 97,071 $ 1,062 $ 11,200 $ 109,333 35,701,952

Business (Details Narrative)

Business (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net losses	$ (946,718)	$ (540,332)	$ 2,115,033
Negative operating cash flows	(17,859)	(137,786)	487,745
Stockholders' deficiency	$ (7,451,419)	$ (6,227,775)	$ (7,444,819)	$ (5,733,255)

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Accounting Policies [Abstract]
Number of shares, options granted
Stock options exercised

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share	133,014,696	6,229,341
Series B Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share	11	11
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share	126,537,571	16,893
Common Stock Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share	2,191,043	1,874,828
Common Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share	4,286,071	4,337,609

Notes Payable (Details Narrativ

Notes Payable (Details Narrative)	Mar. 20, 2020USD ($)$ / sharesshares	Jun. 25, 2012USD ($)	Mar. 31, 2020USD ($)shares	Mar. 31, 2019USD ($)	Dec. 31, 2019USD ($)	Mar. 21, 2020USD ($)$ / shares	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Jun. 25, 2012KRW (₩)
Debt instrument interest rate		12.00%							12.00%
Initial value of note			$ 44,948		$ 43,666
Gain (loss) on extinguishment of debt			(323,996)
Stockholder's percentage		20.00%							20.00%
Debt maturity date		Jun. 25, 2013
Interest expense			140,710	81,112
SY Corporation [Member]
Debt face amount		$ 400,000
Interest expense			11,960	11,829
SY Corporation [Member] | Won [Member]
Debt face amount | ₩									₩ 465,000,000
Dr. Arnold S.Lippa [Member]
Interest expense			2,816	2,533
Dr. James S. Manuso [Member]
Interest expense			4,212	3,801
Tranches [Member] | Dr. James S. Manuso [Member]
Interest expense				$ 4,212
Ten Monthly Installments [Member]
Debt periodic payments			8,256
2019 Convertible Note [Member]
Debt face amount			150,000
Initial drawdown			50,000
2018 Q4 and 2019 Q1 Notes [Member]
Debt face amount	$ 155,000		$ 190,000
Debt instrument interest rate			10.00%
Warrant to purchase shares | shares			190,000
Warrant fair value			$ 146,805
Fair value of convertible note and warrant			336,805
Debt instrument original issue discount			82,159
Initial value of note			$ 107,841
Common stock exchange price per share | $ / shares	$ 0.034					$ 0.015
Accrued interest	$ 17,911
Number of debt exchanged for shares of common stock | shares	11,527,407
Gain (loss) on extinguishment of debt	$ 219,021
Debt conversion, description			The 2019 Convertible Notes discussed above, which the Company does not consider to have arisen from one or more offerings, may be interpreted in such a way that the remaining 2018 Q4 Note and 2019 Q1 Note holders had the right to convert or exchange into such notes. However, no holder of the Q4 2018 and 2019 Notes has requested such a conversion or exchange. The Company does not believe that an offering occurred as of March 31, 2020 or as of the date of the issuance of these financial statements. Therefore, the number of shares of common stock (or preferred stock) into which the remaining 2018 Q4 Note and the remaining 2019 Q1 Note may convert is not determinable and the Company has not accounted for any additional consideration. The warrants to purchase 190,000 shares of common stock issued in connection with the sale of the 2018 Q4 and 2019 Q1 Notes are exercisable at a fixed price of $1.50 per share of common stock, provide no right to receive a cash payment, and included no reset rights or other protections based on subsequent equity transactions, equity-linked transactions or other events. The warrants issued to the Q 4 2018 and Q1 2019 note holders expire on December 30, 2023. The Company determined that there were no embedded derivatives to be identified, bifurcated and valued in connection with this financing.
2019 Q1 Notes [Member]
Debt face amount			$ 35,000
Accrued interest			$ 4,340
Original Convertible Notes [Member]
Debt face amount						$ 50,000
Debt instrument interest rate			12.00%
Common stock exchange price per share | $ / shares	$ 0.034					$ 0.015
Accrued interest			$ 19,948		18,666	$ 32,875
Gain (loss) on extinguishment of debt	$ 5,525,017		11,366
Debt periodic payments			$ 44,948		43,666
Original Convertible Notes [Member] | Investor [Member]
Debt face amount							$ 579,500	$ 579,500
Debt instrument interest rate							10.00%	10.00%
Other Short-Term Notes Payable [Member]
Debt instrument interest rate			11.00%
Debt periodic payments			$ 2,317
Insurance premium			70,762
Short term borrowings			$ 73,079		$ 4,635

Notes Payable - Schedule of Con

Notes Payable - Schedule of Convertible Notes Payable (Details) - USD ($)		Jun. 25, 2012	Mar. 31, 2020	Mar. 21, 2020	Dec. 31, 2019
Maturity date		Jun. 25, 2013
Interest rate		12.00%
Accrued interest			$ 11,059
Convertible notes payable, gross			$ 364,966		$ 551,591
November 4, 2019 Convertible Note [Member]
Maturity date			Nov. 4, 2020
Original principal amount			$ 170,000
Interest rate			10.00%
Original aggregate			$ 170,000
Cumulative amortization			69,208
Principal			170,000
Accrued interest			6,940
Balance sheet carrying amount			$ 76,147
October 22, 2019 Convertible Note [Member]
Maturity date			Jul. 22, 2020
Original principal amount			$ 60,000
Interest rate	[1]		10.00%
Original aggregate			$ 64,003
Cumulative amortization			37,038
Principal			60,000
Accrued interest			2,663
Balance sheet carrying amount	[2]		$ 35,698
August 19, 2019 Convertible Note [Member]
Maturity date			May 19, 2020
Original principal amount			$ 55,000
Interest rate			10.00%
Original aggregate			$ 55,000
Cumulative amortization			44,507
Principal			46,850
Accrued interest			3,337
Balance sheet carrying amount			$ 39,695
May 17, 2019 Convertible Note [Member]
Maturity date			May 17, 2020
Original principal amount			$ 50,000
Interest rate			10.00%
Original aggregate			$ 50,000
Cumulative amortization			45,396
Principal			44,952
Accrued interest			4,355
Balance sheet carrying amount			$ 44,704
April 24, 2019 Convertible Note [Member]
Maturity date			Apr. 24, 2020
Original principal amount			$ 58,500
Interest rate			12.00%
Original aggregate			$ 48,450
Cumulative amortization			48,450
Principal			0
Accrued interest			0
Balance sheet carrying amount			0
2019 Convertible Notes [Member]
Original principal amount			393,500
Original aggregate			387,453
Cumulative amortization			244,599
Principal			321,802
Accrued interest			17,296
Balance sheet carrying amount			196,244
2018 Convertible Notes and 2019 Q1 Convertible Notes [Member]
Accrued interest			4,340		17,976
Principal amount of notes payable			35,000		190,000
Discount associated with issuance of warrants net of amortization
Convertible notes payable, gross			$ 39,340		207,976
Original Convertible Notes [Member]
Original principal amount				$ 50,000
Interest rate			12.00%
Accrued interest			$ 54,286		82,060
Principal amount of notes payable			75,000		125,000
Convertible notes payable, gross			$ 129,286		$ 207,060
[1]	Rate adjusted to 12% on April 24, 2020 in accordance with terms of the related note.
[2]	$25,000 added to principal subsequent to March 31, 2020 in accordance with terms of related note.

Notes Payable - Schedule of C_2

Notes Payable - Schedule of Convertible Notes Payable (Details) (Parenthetical) - USD ($)	May 19, 2020	Apr. 24, 2020	Mar. 31, 2020	Jun. 25, 2012
Debt instrument interest rate				12.00%
2019 Convertible Notes [Member]
Debt face amount			$ 393,500
2019 Convertible Notes [Member] | Forecast [Member]
Debt face amount	$ 25,000
Subsequent Event [Member] | 2019 Convertible Notes [Member]
Debt instrument interest rate		12.00%

Notes Payable - Summary of Note

Notes Payable - Summary of Note Payable to Related Party (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Total note payable	$ 739,639	$ 766,236
SY Corporation [Member]
Principal amount of note payable	399,774	399,774
Accrued interest payable	375,241	363,280
Foreign currency transaction adjustment	(35,376)	3,182
Total note payable	$ 739,639	$ 766,236

Settlement and Payment Agreem_2

Settlement and Payment Agreements (Details Narrative) - Salamandra, LLC [Member] - USD ($)	Dec. 21, 2019	Nov. 30, 2019	Sep. 23, 2019	Dec. 31, 2019	Mar. 31, 2020	Dec. 16, 2019
Due to related party						$ 202,395
Repayment of debt	$ 25,000	$ 125,000
Debt settlement description					Under the Amended Settlement Agreement, (i) the Company was to pay and the Company paid to Salamandra $25,000 on or before December 21, 2019, (ii) upon such payment, Salamandra ceased all collection efforts against the Company until March 31, 2020 (the "Threshold Date"), and (iii) the Company was to pay to Salamandra $100,000 on or before the Threshold Date if the Company had at that time raised $600,000 in working capital. Such payments by the Company would have constituted satisfaction of the Full Amount owed and would have served as consideration for the dismissal of the action underlying the arbitration award and the mutual releases set forth in the Amended Settlement Agreement. If the Company had raised less than $600,000 in working capital before the Threshold Date, the Company was to pay to Salamandra an amount equal to 21% of the working capital amount raised, in which case such payment would have reduced the Full Amount owed on a dollar-for-dollar basis, and Salamandra would then have been able to seek collection on the remainder of the debt. The Company made the initial payment of $25,000 in December 2019, but did not make the subsequent required payment on March 31, 2020 and has initiated further discussions with the intent of reaching a revised settlement agreement which cannot be assured.
Working capital						$ 600,000
Debt periodic payment				$ 25,000
On or Before November 30, 2019 [Member]
Debt periodic payment			$ 100,000
Thereafter [Member]
Debt periodic payment			$ 50,000
Threshold Date [Member]
Due to related party				$ 100,000

Stockholders' Deficiency (Detai

Stockholders' Deficiency (Details Narrative) - USD ($)	Jun. 30, 2015	Mar. 18, 2014	Mar. 31, 2020	May 05, 2020	May 04, 2020	Mar. 21, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 28, 2018	Dec. 09, 2017	Jan. 17, 2017	Jan. 16, 2017
Preferred stock, shares authorized			5,000,000
Preferred stock, par value			$ 0.001				$ 0.001
Preferred stock, shares undesignated			3,505,800				3,505,800
Common stock, shares outstanding			33,693,853				4,175,072
Common stock, shares authorized			65,000,000			1,000,000,000	65,000,000
Fair value per share			$ 0.0115					$ 0.85000
Number of stock or stock options granted
Common stock, shares issued			33,693,853				4,175,072
2014 Equity Plan [Member]
Number of stock or stock options granted		325,025
2015 Stock and Stock Option Plan [Member] | Board of Directors [Member]
Option issued to purchase number of common stock	461,538
2015 Stock and Stock Option Plan [Member] | Board of Directors [Member]
Stock option available for grant			8,985,260						8,985,260	6,985,260	1,500,000
2015 Stock and Stock Option Plan [Member] | Board of Directors [Member] | Minimum [Member]
Stock option available for grant												1,538,461
2015 Stock and Stock Option Plan [Member] | Board of Directors [Member] | Maximum [Member]
Stock option available for grant											3,038,461
2015 Stock and Stock Option Plan [Member] | Board of Directors [Member] | Subsequent Event [Member]
Stock option available for grant				58,985,260	50,000,000
Series B Convertible Preferred Stock [Member]
Preferred stock, shares authorized			37,500				37,500
Preferred stock, par value			$ 0.001				$ 0.001
Preferred stock shares issuable upon conversion			0.00030				0.00030
Debt instrument, conversion price per share			$ 2,208.375				$ 2,208.375
Preferred stock, shares outstanding			11				11
Preferred stock, liquidation preference value			$ 25,001				$ 25,001
Preferred stock, liquidation preference, per share			$ 0.6667				$ 0.6667
Series A Junior Participating Preferred Stock [Member]
Preferred stock, shares authorized			205,000				205,000
Preferred stock, shares outstanding
Series G 1.5% Convertible Preferred Stock [Member]
Preferred stock, shares authorized			1,700				1,700
Preferred stock, shares outstanding
9% Cumulative Convertible Preferred Stock [Member]
Preferred stock, shares authorized			1,250,000				1,250,000

Stockholders' Deficiency - Sche

Stockholders' Deficiency - Schedule of Unissued Shares of Common Stock (Details)	Mar. 31, 2020shares
Number of shares reserved	91,118,809
Series B Preferred [Member]
Number of shares reserved	11
Conversion Convertible Notes [Member]
Number of shares reserved	80,144,609
Exercise of Warrants [Member]
Number of shares reserved	2,191,043
Exercise of Options [Member]
Number of shares reserved	4,286,071
Issuances of Shares or Option Pursuant To The 2014 Plan [Member]
Number of shares reserved	63,236
Issuances of Shares or Option Pursuant To The 2015 Plan [Member]
Number of shares reserved	4,427,342
Pier Contingent Shares [Member]
Number of shares reserved	6,497

Stockholders' Deficiency - Sc_2

Stockholders' Deficiency - Schedule of Warrants Activity (Details) - $ / shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Equity [Abstract]
Number of Warrants, Outstanding, Beginning balance	2,191,043	1,783,229
Number of Warrants, Issued		110,000
Number of Warrants, Expired		(18,401)
Number of Warrants, Outstanding, Ending balance	2,191,043	1,874,828
Number of Warrants, Outstanding, Exercisable Ending balance	2,191,043	1,874,828
Weighted Average Exercise Price, Outstanding, Beginning balance	$ 1.87109	$ 2.20393
Weighted Average Exercise Price, Issued		1.50000
Weighted Average Exercise Price, Expired		5.71706
Weighted Average Exercise Price, Outstanding, Ending balance	187,109	2.12815
Weighted Average Exercise Price, Exercisable, Ending	$ 187,109	$ 2.12815
Weighted Average Remaining Contractual Life (in Years), Outstanding	2 years 4 months 24 days	2 years 11 months 15 days
Weighted Average Remaining Contractual Life (in Years), Exercisable	2 years 4 months 24 days	2 years 11 months 15 days

Stockholders' Deficiency - Sc_3

Stockholders' Deficiency - Schedule of Exercise Prices of Common Stock Warrants Outstanding and Exercisable (Details) - $ / shares	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Warrants, Outstanding (Shares)	2,191,043	2,191,043	1,874,828	1,783,229
Warrants, Exercisable (Shares)	2,191,043		1,874,828
Warrants [Member]
Warrants, Outstanding (Shares)	2,191,043		1,874,828
Warrants, Exercisable (Shares)	2,191,043		1,874,828
Exercise Price Range One [Member] | Warrants [Member]
Warrants, Exercise Price	$ 0.5000		$ 1
Warrants, Outstanding (Shares)	175,000		916,217
Warrants, Exercisable (Shares)	175,000		916,217
Warrants, Expiration Date	Oct. 22, 2024		Sep. 20, 2022
Exercise Price Range Two [Member] | Warrants [Member]
Warrants, Exercise Price	$ 0.5000		$ 1.2870
Warrants, Outstanding (Shares)	150,000		41,002
Warrants, Exercisable (Shares)	150,000		41,002
Warrants, Expiration Date	Aug. 19, 2024		Apr. 17, 2019
Exercise Price Range Three [Member] | Warrants [Member]
Warrants, Exercise Price	$ 1		$ 1.5000
Warrants, Outstanding (Shares)	916,217		190,000
Warrants, Exercisable (Shares)	916,217		190,000
Warrants, Expiration Date	Sep. 20, 2022		Dec. 30, 2023
Exercise Price Range Four [Member] | Warrants [Member]
Warrants, Exercise Price	$ 1.1800		$ 1.5620
Warrants, Outstanding (Shares)	42,372		130,284
Warrants, Exercisable (Shares)	42,372		130,284
Warrants, Expiration Date	May 17, 2022		Dec. 31, 2021
Exercise Price Range Five [Member] | Warrants [Member]
Warrants, Exercise Price	$ 1.5000		$ 1.5750
Warrants, Outstanding (Shares)	190,000		238,814
Warrants, Exercisable (Shares)	190,000		238,814
Warrants, Expiration Date	Dec. 30, 2023		Apr. 30, 2023
Exercise Price Range Six [Member] | Warrants [Member]
Warrants, Exercise Price	$ 1.5620		$ 2.7500
Warrants, Outstanding (Shares)	130,284		8,000
Warrants, Exercisable (Shares)	130,284		8,000
Warrants, Expiration Date	Dec. 31, 2021		Sep. 20, 2022
Exercise Price Range Seven [Member] | Warrants [Member]
Warrants, Exercise Price	$ 1.5750		$ 4.8500
Warrants, Outstanding (Shares)	238,814		5,155
Warrants, Exercisable (Shares)	238,814		5,155
Warrants, Expiration Date	Apr. 30, 2023		Sep. 23, 2019
Exercise Price Range Eight [Member] | Warrants [Member]
Warrants, Exercise Price	$ 2.7500		$ 4.8750
Warrants, Outstanding (Shares)	8,000		108,594
Warrants, Exercisable (Shares)	8,000		108,594
Warrants, Expiration Date	Sep. 20, 2022		Sep. 30, 2019
Exercise Price Range Nine [Member] | Warrants [Member]
Warrants, Exercise Price	$ 4.8750		$ 5
Warrants, Outstanding (Shares)	108,594		5,000
Warrants, Exercisable (Shares)	108,594		5,000
Warrants, Expiration Date	Sep. 30, 2020		Sep. 22, 2019
Exercise Price Range Ten [Member] | Warrants [Member]
Warrants, Exercise Price	$ 6.8348		$ 6.8348
Warrants, Outstanding (Shares)	145,758		145,758
Warrants, Exercisable (Shares)	145,758		145,758
Warrants, Expiration Date	Sep. 30, 2020		Sep. 30, 2020
Exercise Price Range Eleven [Member] | Warrants [Member]
Warrants, Exercise Price	$ 7.9300		$ 7.9300
Warrants, Outstanding (Shares)	86,004		86,004
Warrants, Exercisable (Shares)	86,004		86,004
Warrants, Expiration Date	Feb. 28, 2021		Feb. 28, 2021

Stockholders' Deficiency - Summ

Stockholders' Deficiency - Summary of Stock Option Activity (Details)	3 Months Ended
	Mar. 31, 2020$ / sharesshares
Equity [Abstract]
Number of shares, Options outstanding, beginning balance	4,287,609
Number of shares, Options exercisable beginning balance	4,287,609
Number of shares, Options Expired	(1,538)
Number of shares, Options Granted
Number of shares, Options outstanding, ending balance	4,286,071
Number of shares, Options exercisable ending balance	4,286,071
Weighted Average Exercise Price, Options outstanding, beginning balance | $ / shares	$ 3.3798
Weighted Average Exercise Price, Options exercisable beginning balance | $ / shares	3.3789
Weighted Average Exercise Price, Options Expired | $ / shares	16.6400
Weighted Average Exercise Price, Options outstanding, ending balance | $ / shares	3.3750
Weighted Average Exercise Price, Options exercisable ending balance | $ / shares	$ 3.3750
Weighted Average Remaining Contractual Life (in Years), Options outstanding, beginning balance	4 years 11 months 23 days
Weighted Average Remaining Contractual Life (in Years), Options exercisable beginning balance	4 years 11 months 23 days
Weighted Average Remaining Contractual Life (in Years), Options Granted
Weighted Average Remaining Contractual Life (in Years), Options outstanding, ending balance	4 years 8 months 23 days
Weighted Average Remaining Contractual Life (in Years), Options exercisable ending balance	4 years 8 months 23 days

Stockholders' Deficiency - Sc_4

Stockholders' Deficiency - Schedule of Exercise Prices of Common Stock Options Outstanding and Exercisable (Details)	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Options Outstanding (Shares)	4,286,071
Options Exercisable (Shares)	4,286,071
Stock Option One [Member]
Options Exercise Price | $ / shares	$ 0.7000
Options Outstanding (Shares)	21,677
Options Exercisable (Shares)	21,677
Options, Expiration Date	Nov. 21, 2023
Stock Option Two [Member]
Options Exercise Price | $ / shares	$ 1.1200
Options Outstanding (Shares)	310,388
Options Exercisable (Shares)	310,388
Options, Expiration Date	Apr. 5, 2023
Stock Option Three [Member]
Options Exercise Price | $ / shares	$ 1.2500
Options Outstanding (Shares)	16,762
Options Exercisable (Shares)	16,762
Options, Expiration Date	Dec. 7, 2022
Stock Option Four [Member]
Options Exercise Price | $ / shares	$ 1.3500
Options Outstanding (Shares)	34,000
Options Exercisable (Shares)	34,000
Options, Expiration Date	Jul. 28, 2022
Stock Option Five [Member]
Options Exercise Price | $ / shares	$ 1.4500
Options Outstanding (Shares)	1,849,418
Options Exercisable (Shares)	1,849,418
Options, Expiration Date	Dec. 9, 2027
Stock Option Six [Member]
Options Exercise Price | $ / shares	$ 1.4500
Options Outstanding (Shares)	100,000
Options Exercisable (Shares)	100,000
Options, Expiration Date	Dec. 9, 2027
Stock Option Seven [Member]
Options Exercise Price | $ / shares	$ 2
Options Outstanding (Shares)	285,000
Options Exercisable (Shares)	285,000
Options, Expiration Date	Jun. 30, 2022
Stock Option Eight [Member]
Options Exercise Price | $ / shares	$ 2
Options Outstanding (Shares)	25,000
Options Exercisable (Shares)	25,000
Options, Expiration Date	Jul. 26, 2022
Stock Option Nine [Member]
Options Exercise Price | $ / shares	$ 3.9000
Options Outstanding (Shares)	395,000
Options Exercisable (Shares)	395,000
Options, Expiration Date	Jan. 17, 2022
Stock Option Ten [Member]
Options Exercise Price | $ / shares	$ 4.5000
Options Outstanding (Shares)	7,222
Options Exercisable (Shares)	7,222
Options, Expiration Date	Sep. 2, 2021
Stock Option Eleven [Member]
Options Exercise Price | $ / shares	$ 5.6875
Options Outstanding (Shares)	89,686
Options Exercisable (Shares)	89,686
Options, Expiration Date	Jun. 30, 2020
Stock Option Twelve[Member]
Options Exercise Price | $ / shares	$ 5.7500
Options Outstanding (Shares)	2,608
Options Exercisable (Shares)	2,608
Options, Expiration Date	Sep. 12, 2021
Stock Option Thirteen [Member]
Options Exercise Price | $ / shares	$ 6.4025
Options Outstanding (Shares)	27,692
Options Exercisable (Shares)	27,692
Options, Expiration Date	Aug. 18, 2020
Stock Option Fourteen [Member]
Options Exercise Price | $ / shares	$ 6.4025
Options Outstanding (Shares)	129,231
Options Exercisable (Shares)	129,231
Options, Expiration Date	Aug. 18, 2022
Stock Option Fifteen [Member]
Options Exercise Price | $ / shares	$ 6.4025
Options Outstanding (Shares)	261,789
Options Exercisable (Shares)	261,789
Options, Expiration Date	Aug. 18, 2025
Stock Option Sixteen [Member]
Options Exercise Price | $ / shares	$ 6.8250
Options Outstanding (Shares)	8,791
Options Exercisable (Shares)	8,791
Options, Expiration Date	Dec. 11, 2020
Stock Option Seventeen [Member]
Options Exercise Price | $ / shares	$ 7.3775
Options Outstanding (Shares)	523,077
Options Exercisable (Shares)	523,077
Options, Expiration Date	Mar. 31, 2021
Stock Option Eighteen [Member]
Options Exercise Price | $ / shares	$ 8.1250
Options Outstanding (Shares)	169,231
Options Exercisable (Shares)	169,231
Options, Expiration Date	Jun. 30, 2022
Stock Option Nineteen [Member]
Options Exercise Price | $ / shares	$ 13.9750
Options Outstanding (Shares)	3,385
Options Exercisable (Shares)	3,385
Options, Expiration Date	Mar. 14, 2024
Stock Option Twenty [Member]
Options Exercise Price | $ / shares	$ 15.4700
Options Outstanding (Shares)	7,755
Options Exercisable (Shares)	7,755
Options, Expiration Date	Apr. 8, 2020
Stock Option Twenty One [Member]
Options Exercise Price | $ / shares	$ 15.9250
Options Outstanding (Shares)	2,462
Options Exercisable (Shares)	2,462
Options, Expiration Date	Feb. 28, 2024
Stock Option Twenty Two [Member]
Options Exercise Price | $ / shares	$ 19.5000
Options Outstanding (Shares)	9,487
Options Exercisable (Shares)	9,487
Options, Expiration Date	Jul. 17, 2022
Stock Option Twenty Three [Member]
Options Exercise Price | $ / shares	$ 19.5000
Options Outstanding (Shares)	6,410
Options Exercisable (Shares)	6,410
Options, Expiration Date	Aug. 10, 2022

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($)	Mar. 10, 2020	Dec. 16, 2019	Jan. 18, 2017	Jul. 21, 2016	Aug. 18, 2015	Oct. 15, 2014	Jun. 27, 2014	Mar. 31, 2011	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Served complaint and summons date	February 21, 2020
Payment of past due invoice	$ 103,890
Late fee	3,631
Value of seeking amount	$ 100,259		$ 146,082
Percentage of outstanding unpaid invoices	1.50%
Attorneys' fees and costs			$ 47,937
Accrued interest percentage									4.50%		4.50%
Accrued interest									$ 11,059
Due and payable investment banking services				$ 225,000
Cash compensation expense
Dr. Arnold S.Lippa [Member]
Cash compensation expense									84,900	84,900
Base salary					$ 300,000
Percentage of annual bonus from base salary					50.00%
Health plan for employees expense					$ 1,200
Maximum health coverage amount per month					1,000
Mr Margolis [Member]
Base salary					300,000
Health plan for employees expense					1,200
Maximum health coverage amount per month					$ 1,000
Dr. Lippa and Mr. Margolis [Member]
Net proceeds from offering cost									2,000,000
Recurring Cash Compensation Accrued Pursuant Amended Agreement [Member]
Cash compensation expense									$ 80,400	80,400
University of Illinois 2014 Exclusive License Agreement [Member]
License agreement effective date							Sep. 18, 2014
License fee							$ 25,000
Outstanding patent costs							$ 15,840
Percentage of royalty on net sale									4.00%
Percentage of payment on sub licensee revenue									12.50%
Minimum annual royalty payment amount									$ 100,000
Royalty due date									Jun. 30, 2020
Minimum annual royalty increase									$ 150,000
Charge to operations with royalty obligation									805,600
University of Illinois 2014 Exclusive License Agreement [Member] | First Sale of Product [Member] | Maximum [Member]
Minimum annual royalty payment amount									200,000
Charge to operations with royalty obligation									25,000
University of Illinois 2014 Exclusive License Agreement [Member] | First Commercial Sale of Product [Member] | Maximum [Member]
Minimum annual royalty payment amount									250,000
Charge to operations with royalty obligation									25,000
University of Illinois 2014 Exclusive License Agreement [Member] | Due Within Five Days After Dosing of First Patient Phase Three Human Clinical Trial [Member]
Payment for sale of product									350,000
University of Illinois 2014 Exclusive License Agreement [Member] | Due Within Five Days After First New Drug Application Filing [Member]
Payment for sale of product									500,000
University of Illinois 2014 Exclusive License Agreement [Member] | Due Within Twelve Months of First Commercial Sale Member [Member]
Payment for sale of product									1,000,000
RespireRx and Salamandra, LLC [Member] | Amended Settlement Agreement [Member]
Amount owed		$ 202,395
Increase in working capital		$ 600,000
Percentage of raise in working capital		21.00%
Description on amended settlement agreement		(i) the Company was to pay and the Company paid to Salamandra $25,000 on or before December 21, 2019, (ii) upon such payment, Salamandra ceased all collection efforts against the Company until March 31, 2020 (the "Threshold Date"), and (iii) the Company was to pay to Salamandra $100,000 on or before the Threshold Date if the Company had at that time raised $600,000 in working capital. Such payments by the Company would have constituted satisfaction of the Full Amount owed and would have served as consideration for the dismissal of the action underlying the arbitration award and the mutual releases set forth in the Amended Settlement Agreement. If the Company had raised less than $600,000 in working capital before the Threshold Date, the Company was to pay to Salamandra an amount equal to 21% of the working capital amount raised, in which case such payment will reduce the Full Amount owed on a dollar-for-dollar basis, and Salamandra may then seek collection on the remainder of the debt. The Company did not make the requirement payment on March 31, 2020 and has initiated further discussions with the intent of reaching a revised settlement agreement which cannot be assured.
RespireRx and Salamandra, LLC [Member] | Amended Settlement Agreement [Member] | On or before November 30, 2019 [Member]
Settlement amount		$ 302,019
RespireRx and Salamandra, LLC [Member] | Amended Settlement Agreement [Member] | On or before December 21, 2019 [Member]
Settlement amount		25,000
RespireRx and Salamandra, LLC [Member] | Amended Settlement Agreement [Member] | On or before Threshold Date [Member]
Settlement amount		$ 100,000
DNA Healthlink, Inc [Member] | Consulting Agreement [Member] | Richard Purcell [Member]
Monthly cash fee						$ 12,500
Cash compensation expense									37,500	$ 37,500
Bausch Health Companies Inc [Member] | Maximum [Member]
Acquisition of potential future payment								$ 15,150,000
Receive additional payments net sales								$ 15,000,000
Vendor [Member]
Accounts payable									$ 99,959

Commitments and Contingencies -

Commitments and Contingencies - Summary of Principal Cash Obligations and Commitments (Details)	Mar. 31, 2020USD ($)
2020	$ 405,600
2021	100,000
2022	100,000
2023	100,000
2024	100,000
Total	805,600
License Agreements [Member]
2020	75,000
2021	100,000
2022	100,000
2023	100,000
2024	100,000
Total	475,000
Employment Agreements [Member]
2020	330,600
2021		[1]
2022		[1]
2023		[1]
2024		[1]
Total	$ 330,600	[1]
[1]	The payment of such amounts has been deferred indefinitely, as described above at "Employment Agreements." The 2020 amounts include six-months of employment agreement obligations for Dr. Lippa and Mr. Margolis as their employment contracts renewed on September 30, 2019 and the 2020 obligations include the six months of obligations through September 30, 2020.

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)

May 18, 2020

May 17, 2020

Apr. 15, 2020

Jun. 25, 2012

May 19, 2020

May 05, 2020

May 04, 2020

Mar. 31, 2020

Dec. 28, 2018

Dec. 09, 2017

Jan. 17, 2017

Jan. 16, 2017

Debt maturity date

Jun. 25, 2013

Debt interest rate

12.00%

Board of Directors [Member] | 2015 Stock and Stock Option Plan [Member]

Increase number of shares available for issuance

8,985,260

8,985,260

6,985,260

1,500,000

Board of Directors [Member] | 2015 Stock and Stock Option Plan [Member] | Minimum [Member]

Increase number of shares available for issuance

1,538,461

Board of Directors [Member] | 2015 Stock and Stock Option Plan [Member] | Maximum [Member]

Increase number of shares available for issuance

3,038,461

Mr Margolis [Member] | Forecast [Member]

Repayment of related party

$ 10,775

Subsequent Event [Member]

Debt instrument, maturity date, description

The holder of the 2019 Note that was issued on August 19, 2020, informed the Company that such holder considered that 2019 Note and accrued interest to have been paid in full with the final conversion on May 14, 2020.

The holder of the 2019 Note that was issued on May 17, 2019 agreed to extend the maturity date of such 2019 Note until November 17, 2020. The Company executed Amendment Number 1 to the related note agreement effective May 17, 2020.

Subsequent Event [Member] | April 2020 Note [Member] | Minimum [Member]

Prepay outstanding principal amount percentage

120.00%

Subsequent Event [Member] | April 2020 Note [Member] | Maximum [Member]

Prepay outstanding principal amount percentage

145.00%

Subsequent Event [Member] | Lender [Member] | Securities Purchase Agreement [Member] | April 2020 Note [Member]

Loan payable

$ 53,000

Proceeds of the loan

50,000

Legal fees

2,500

Diligence fees

$ 500

Debt maturity date

Apr. 15, 2021

Debt interest rate

12.00%

Debt interest rate description

Bear interest at a rate equal to 12% per annum, with any amount of principal or interest which is not paid when due bearing interest at the rate of 22% per annum.

Beneficial ownership percentage

4.99%

Debt conversion percentage

61.00%

Subsequent Event [Member] | Board of Directors [Member] | 2015 Stock and Stock Option Plan [Member]

Increase number of shares available for issuance

58,985,260

50,000,000

Subsequent Event [Member] | Arnold S. Lippa [Member]

Repayment of related party

$ 6,977

Subsequent Events - Summary of

Subsequent Events - Summary of Conversions Convertible Notes (Details) - Subsequent Event [Member] - USD ($)	May 20, 2020	May 18, 2020	May 12, 2020	May 11, 2020	May 07, 2020	May 05, 2020	May 04, 2020	May 04, 2020	May 01, 2020	Apr. 28, 2020	Apr. 27, 2020	Apr. 21, 2020	Apr. 17, 2020	Apr. 16, 2020	May 06, 2020
Principal Converted	$ 97,071
Interest Converted	1,062
Costs	11,200
Total Converted	$ 109,333
No. Shares Issued	35,701,952
Convertible Note Issued In May 2019 [Member]
Principal Converted		$ 2,610			$ 2,190						$ 5,298			$ 5,138
Interest Converted
Costs		750			750						750			750
Total Converted		$ 3,360			$ 2,940						$ 6,048			$ 5,888
No. Shares Issued		2,100,000			1,680,000						1,680,000			1,600,000
Convertible Note Issued In August 2019 [Member]
Principal Converted				$ 3,892	$ 5,112	$ 6,575			$ 7,186	$ 8,500		$ 7,150	$ 7,800
Interest Converted
Costs				500	500	500			500	500		500	1,200
Total Converted				$ 4,392	$ 5,612	$ 7,075			$ 7,686	$ 9,000		$ 7,650	$ 9,000
No. Shares Issued				2,000,000	2,000,000	2,000,000			2,000,000	1,500,000		1,500,000	1,500,000
Convertible Note Issued In October 2019 [Member]
Principal Converted				$ 3,293			$ 4,742			$ 2,420					$ 4,265
Interest Converted
Costs				1,000			1,000			1,000					1,000
Total Converted				$ 4,293			$ 5,742			$ 3,420					$ 5,265
No. Shares Issued				2,650,000			2,200,000			1,000,000					2,500,000
Convertible Note Issued In November 2019 [Member]
Principal Converted			$ 6,100		$ 6,900			$ 7,900
Interest Converted			318		350			394
Costs
Total Converted			$ 6,418		$ 7,250			$ 8,294
No. Shares Issued			2,971,079		2,626,714			2,194,159