RespireRx Pharmaceuticals (RSPI) 10-Q 24 May 21 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2021	May 19, 2021
Cover [Abstract]
Entity Registrant Name	RespireRx Pharmaceuticals Inc.
Entity Central Index Key	0000849636
Document Type	10-Q
Document Period End Date	Mar. 31, 2021
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		89,496,596
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2021

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Current assets:
Cash	$ 5,347	$ 825
Deferred financing costs		52,609
Prepaid expenses	100,280	31,653
Total current assets	105,627	85,087
Total assets	105,627	85,087
Current liabilities:
Accounts payable and accrued expenses, including amounts owed to related parties	5,066,983	4,923,947
Accrued compensation and related expenses	1,934,109	1,540,809
Convertible notes payable, including accrued interest of $82,512 and $85,693 at March 31, 2021 and December 31, 2020, respectively, which includes accrued interest to related parties (Note 4)	224,043	414,860
Note payable to SY Corporation, including accrued interest of $423,214 and $411,385 at March 31, 2021 and December 31, 2020, respectively (payment obligation currently in default - Note 4)	846,652	864,551
Notes payable to officer, including accrued interest (Note 4)	211,101	213,067
Notes payable to former officer, including accrued interest (Note 4)	191,165	185,565
Other short-term notes payable	86,192	4,608
Total current liabilities	8,560,245	8,148,407
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: 1 common share issuable upon conversion at 0.000030 common shares per Series B share	21,703	21,703
Common stock, $0.001 par value; shares authorized: 2,000,000,000; shares issued and outstanding: 89,496,596 at March 31, 2021 and 71,271,095 at December 31, 2020, respectively (Note 2 and Note 6)	89,497	71,271
Additional paid-in capital	163,094,727	162,654,002
Accumulated deficit	(171,660,545)	(170,810,296)
Total stockholders' deficiency	(8,454,618)	(8,063,320)
Total liabilities and stockholders' deficiency	$ 105,627	$ 85,087

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Accrued interest	$ 67,787	$ 64,357
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	2,000,000,000	2,000,000,000
Common stock, shares issued	89,496,596	71,271,095
Common stock, shares outstanding	89,496,596	71,271,095
SY Corporation [Member]
Accrued interest	$ 423,214	$ 411,385
Convertible Notes Payable [Member]
Accrued interest	$ 82,512	$ 85,693
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	37,500	37,500
Preferred stock, shares outstanding	37,500	37,500
Common stock shares issuable upon conversion of series B	1	1
Common stock shares issuable upon conversion of series B, per share	$ 0.000030	$ 0.000030

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Operating expenses:
General and administrative, including related parties	$ 645,376	$ 365,280
Research and development, including related parties	154,764	155,290
Total operating costs and expenses	800,140	520,570
Loss from operations	(800,140)	(520,570)
Loss on extinguishment of debt in exchange for equity		(323,996)
Interest expense, including related parties	(79,470)	(140,710)
Foreign currency transaction gain	29,361	38,558
Net loss attributable to common stockholders	$ (850,249)	$ (946,718)
Net loss per common share - basic and diluted	$ (0.01)	$ (1.42)
Weighted average common shares outstanding - basic and diluted	78,148,365	668,660

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Deficiency (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Series B Convertible Preferred Stock [Member]
Balance beginning	$ 21,703	$ 21,703	$ 21,703
Balance beginning, shares	37,500	37,500	37,500
Sale of Common Stock
Sale of Common Stock, shares
Costs of stock issuance
Issuance of note commitment shares and beneficial conversion feature
Issuance of note commitment shares and beneficial conversion feature, shares
Issuance of common stock upon conversion of convertible notes
Issuance of common stock upon conversion of convertible notes, shares
Stock -based compensation
Deferred financing costs
Adjustment due to reverse stock split, shares
Issuances of common stock
Issuances of common stock, shares
Net loss
Balance ending	$ 21,703	$ 21,703	$ 21,703
Balance ending, shares	37,500	37,500	37,500
Common Stock [Member]
Balance beginning	$ 71,271	$ 418	$ 418
Balance beginning, shares	71,271,095	417,507	417,507
Sale of Common Stock	$ 3,600
Sale of Common Stock, shares	3,600,000
Costs of stock issuance
Issuance of note commitment shares and beneficial conversion feature	$ 2,000
Issuance of note commitment shares and beneficial conversion feature, shares	2,000,000
Issuance of common stock upon conversion of convertible notes	$ 12,626
Issuance of common stock upon conversion of convertible notes, shares	12,625,557
Stock -based compensation
Deferred financing costs
Adjustment due to reverse stock split, shares	(56)
Issuances of common stock		$ 2,952
Issuances of common stock, shares		2,951,878
Net loss
Balance ending	$ 89,497	$ 3,370	$ 71,271
Balance ending, shares	89,496,596	2,956,053	71,271,095
Additional Paid-in Capital [Member]
Balance beginning	$ 162,654,002	$ 159,042,145	$ 159,042,145
Sale of Common Stock	113,699
Costs of stock issuance	(52,609)
Issuance of note commitment shares and beneficial conversion feature	95,500
Issuance of common stock upon conversion of convertible notes	239,885
Stock -based compensation	44,250
Deferred financing costs	$ (52,609)
Adjustment due to reverse stock split, shares
Issuances of common stock		937,166
Net loss
Balance ending	163,094,727	159,979,311	162,654,002
Accumulated Deficit [Member]
Balance beginning	(170,810,296)	(166,509,085)	(166,509,085)
Sale of Common Stock
Costs of stock issuance
Issuance of note commitment shares and beneficial conversion feature
Issuance of common stock upon conversion of convertible notes
Stock -based compensation
Deferred financing costs
Adjustment due to reverse stock split, shares
Issuances of common stock
Net loss	$ (850,249)	(946,718)
Balance ending	(171,660,545)	(167,455,803)	(170,810,296)
Balance beginning	(8,063,320)	(7,444,819)	(7,444,819)
Sale of Common Stock	117,299
Costs of stock issuance	(52,609)
Issuance of note commitment shares and beneficial conversion feature	97,500
Issuance of common stock upon conversion of convertible notes	252,511
Stock -based compensation	44,250
Deferred financing costs	$ (52,609)
Adjustment due to reverse stock split, shares
Issuances of common stock		940,118
Net loss	$ (850,249)	(946,718)	4,301,211
Balance ending	$ (8,454,618)	$ (7,451,419)	$ (8,063,320)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Cash flows from operating activities:
Net loss	$ (850,249)	$ (946,718)	$ 4,301,211
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	10,443	102,806
Amortizaton of capitalized note costs and debt discounts	39,423
Foreign currency transaction (gain) loss	(29,361)	(38,558)
Changes in operating assets and liabilities:
(Increase) decrease in - Prepaid expenses	(68,627)	(71,390)
(Increase) decrease in - Fees paid with shares of Common Stock	4,000
Increase (decrease) in - Accounts payable and accrued expenses	143,036	313,097
Increase (decrease) in - Accrued compensation and related expenses	393,300	190,784
Increase (decrease) in - Accrued interest payable	26,924	108,124
Net cash used in operating activities	(286,861)	(17,859)	513,001
Cash flows from financing activities:
Proceeds from convertible note financing, net of note costs and original issue discount	97,500	1,250
Borrowings on short-term notes payable	81,584
Proceeds from sale of Common Stock	117,299
Repayment of officer advance	(5,000)
Net cash provided by financing activities	291,383	1,250
Cash and cash equivalents:
Net increase/(decrease)	4,522	(16,609)
Balance at beginning of period	825	16,690	16,690
Balance at end of period	5,347	81	$ 825
Supplemental disclosures of cash flow information:
Cash paid for - Interest	410
Cash paid for - Income taxes
Non-cash financing activities:
Amortization of deferred financing costs	52,609
Debt discounts established for convertible debt	97,500
Issuance of common stock in exchange for extinguishment of convertible notes payable	252,511	634,118
Issuance of common stock as commitment for convertible note	100,000	306,000
General and Administrative Expenses [Member]
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation included in -	28,000
Research and Development Expenses [Member]
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation included in -	$ 16,250

Organization and Basis of Prese

Organization and Basis of Presentation	3 Months Ended
	Mar. 31, 2021
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 (as amended, the “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. In August 2012, RespireRx acquired Pier Pharmaceuticals, Inc. (“Pier”), which is now a wholly owned subsidiary. Pier was a clinical stage biopharmaceutical company developing a pharmacologic treatment for obstructive sleep apnea (“OSA”) and had been engaged in research and clinical development activities which activities are now in RespireRx. 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, 2021 and for the three-months ended March 31, 2021 and 2020, 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, 2021, the results of its condensed consolidated operations for the three-months ended March 31, 2021 and 2020, changes in its condensed consolidated statements of stockholders’ deficiency for the three-months ended March 31, 2021 and 2020 and its condensed consolidated cash flows for the three-months ended March 31, 2021 and 2020. 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, 2020 has been derived from the Company’s audited consolidated financial statements at such date. For comparative purposes, certain 2020 and 2019 amounts, including, but not limited to, share and per share amounts, par value and additional paid-in capital have been adjusted to a post-reverse stock split basis which occurred on January 5, 2021. 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 United States generally accepted accounting principles (“GAAP”) 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 2020 Form 10-K.

Business

Business	3 Months Ended
	Mar. 31, 2021
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 limited or poor treatment options, including OSA, attention deficit hyperactivity disorder (“ADHD”) epilepsy, chronic pain, including inflammatory and neuropathic pain, recovery from spinal cord injury (“SCI”), as well as other areas of interest based on results of animal studies to date. RespireRx is developing a pipeline of new drug products based on our broad patent portfolios across two distinct drug platforms: (i) our pharmaceutical cannabinoids platform (which we refer to as ResolutionRx), including dronabinol (a synthetic form of ∆9-tetrahydrocannabinol (“Δ9-THC”)), which acts upon the nervous system’s endogenous cannabinoid receptors, and (ii) our neuromodulators platform (which we refer to as EndeavourRx) is made up of two programs: (a) our AMPAkines program, including proprietary compounds that are positive allosteric modulators (“PAMs”) of AMPA-type glutamate receptors to promote neuronal function and (b) our GABAkines program, including proprietary compounds that are PAMs of GABAA receptors, which was recently established pursuant to our entry with the University of Wisconsin-Milwaukee Research Foundation, Inc., an affiliate of the University of Wisconsin-Milwaukee (“UWMRF”), into a patent license agreement (the UWMRF Patent License Agreement”). Financing our Platforms Our major challenge has been to raise substantial equity or equity-linked financing to support research and development plans for our cannabinoid and neuromodulator 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, and low market capitalization as a result of our low stock price. For this reason, the Company has implemented an internal restructuring plan through which our two drug platforms have been reorganized into separate business units and may in the future be organized into subsidiaries of RespireRx. We believe that by creating one or more subsidiaries to further the aims of ResolutionRx and EndeavourRx, it may be possible, through separate finance channels, to optimize the asset values of each. We are also planning to commence a securities offering by the Company pursuant to Regulation A under the Securities Act by filing a Form 1-A. 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 $850,249 for the three-months ended March 31, 2021 and $4,301,211 for the fiscal year ended December 31, 2020, as well as negative operating cash flows of $286,861 for the three-months ended March 31, 2021 and $513,001 for the fiscal year ended December 31, 2020. The Company also had a stockholders’ deficiency of $8,454,618 at March 31, 2021 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, 2020, 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, 2021
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 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. Reverse Stock Split on January 5, 2021 On January 5, 2021, the Company effected a ten to one reverse-stock split of its common stock. Every ten shares of the “old” common stock was exchanged for one “new” share of common stock rounded down to the nearest whole share with any fractional shares of common stock paid to the stockholder in cash. Option and warrant issuances prior to January 5, 2021 have also been proportionately adjusted by dividing the number of shares into which such options and warrants may exercise by ten and multiplying the exercise price by ten. The effect of the reverse-stock split has been reflected retroactively in the Company’s consolidated financial statements as of December 31, 2020 and any interim periods in 2020. Certain amount with respect to 2019 that appear in these condensed consolidated financial statements have also been reflected on a post reverse-stock split basis. 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 Co., Ltd. (“SY Corporation”) 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. Debt Issuance 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, commitment shares of Common Stock or a beneficial conversion feature, the convertible notes and equity or equity-linked securities 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. 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. See Note 4. Notes Payable. Prepaid Insurance Prepaid insurance represents the premium paid in March 2021 for directors and officers insurance. The amounts of prepaid insurance amortizable in the ensuing twelve-month period are 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 fair 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 and stock options, 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. 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 and stock option grants 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, 2021. The Company recognizes the amortized 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, 2021 and 2020, respectively. There were no warrants issued as compensation or for services during the three-months ended March 31, 2021 and 2020. Warrants, if issued for services, are typically issued to placement agents or brokers for fund raising services, or to lenders, and are not issued from any of the Company’s stock and option plans, from which options issued to non-employees for services are typically issued. 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, 2021, 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, 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 Chief Scientific Officer who is also our Executive Chairman, 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 term, 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 expenses in the Company’s condensed consolidated statement of operations. 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, 2021 and 2020 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, 2021 2020 Series B convertible preferred stock 1 1 Convertible notes payable 6,674,704 12,653,757 Common stock warrants 28,800,757 219,104 Common stock options 7,112,907 428,607 Total 42,588,369 13,301,469 Reclassifications Certain comparative figures in 2020 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 August 2020, the FASB issued Accounting Standards Update No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). The subtitle is Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. This Accounting Standard Update (“ASU”) addresses complex financial instruments that have characteristics of both debt and equity. The application of this ASU would reduce the number of accounting models for convertible debt instruments and convertible preferred stock. Limiting the accounting models would result in fewer embedded conversion features being separately recognized from the host contract as compared with current GAAP. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. The Company has historically issued complex financial instruments and has considered whether embedded conversion features have existed within those contracts or whether derivatives would appropriately be bifurcated. To date, no such bifurcation has been necessary. However, it is possible that this ASU may have a substantial impact on the Company’s financial statements. Management is evaluating the potential impact. This ASU becomes effective for fiscal years beginning after December 15, 2023. In January 2020, the FASB issued ASU 2020-01, Clarifying the Interactions between Topic 321, Topic 323, Equity Method and Joint Ventures, and Topic 815, Derivatives and Hedging which represents an amendment clarifying the interaction between accounting standards related to equity securities, equity method investments and certain derivatives. The guidance is effective for fiscal years beginning after December 15, 2020. Management is currently evaluating the impact the guidance will have on our consolidated financial statements.

Notes Payable

Notes Payable	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Notes Payable	4. Notes Payable Convertible Notes Payable The Company periodically issues convertible notes with similar characteristics. As described in the table below, during the three-months ended March 31, 2021, there were four such notes outstanding, two of which were satisfied in full by conversion of both principal and interest and one of which was satisfied in part, principal only, during that period. These notes all have or had a fixed conversion price of $0.02 per share of Common Stock, subject to adjustment in certain circumstances. All notes had an annual interest rate of 10% which was guaranteed in full. The convertible notes had an original issue discount (“OID”), debt issuance costs (“DIC”) that were capitalized by the Company, a warrant (“WT”) or commitment shares (“CS”) and in two cases a beneficial conversion feature (“BCF”), The OID, CN, WTs, CSs and BCF allocated values are amortized over the life of the notes to interest expense. All notes mature or matured nine to fifteen months from their issuance date. All notes were prepayable by the Company during the first six months, subject to prepayment premiums that range from 110% to 115% of the maturity amount plus accrued interest. If not earlier paid, the notes were convertible by the holder into the Company’s Common Stock. Two of the notes were paid before maturity. The table below summarizes the convertible notes outstanding as of March 31, 2021 and the repayments by conversion during the three-months ended March 31, 2021: Inception Date Maturity date Original Principal Amount Interest rate Original aggregate DIC, OID, Wts, CS and BCF Cumulative amortization of DIC, OID, Wts, CS and BCF Accrued coupon interest Repayment by conversion Balance sheet carrying amount at March 31, 2021 inclusive of accrued interest July 2, 2020 April 2, 2021 $ 137,500 10.00 % $ (44,423 ) $ 44,423 $ 6,875 $ (144,375 ) $ — July 28, 2020 July 28, 2021 $ 40,000 10.00 % $ — $ — $ $2,069 $ (25,000 ) $ 17,069 July 30, 2020 October 30, 2021 $ 75,000 10.00 % $ (27,778 ) $ 27,778 $ 4,136 $ (79,136 ) $ — February 17, 2021 November 17, 2021 $ 112,000 10.00 % $ (112,000 ) $ 16,531 $ 1,654 $ — $ 18,185 $ $ $ Total $ 364,500 $ (184,201 ) $ 88,732 $ 14,734 $ (248,511 ) $ 35,254 In addition to what appears in the table above, there is outstanding accrued interest of $2,747 from a prior floating rate convertible note that has not been paid in cash or by conversion as of March 31, 2021. On December 31, 2018 and January 2, 2019, the Company issued convertible notes to a single investor totaling $35,000 of maturity amount with accrued interest of $8,214 as of March 31, 2021. The number of shares of common stock (or preferred stock) into which these notes may convert is not determinable. The warrants to purchase 19,000 shares of common stock issued in connection with the sale of these notes and other convertible notes issued December 2018 and March 2019 are exercisable at a fixed price of $15.00 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 and expire on December 30, 2023. 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. The remaining outstanding Original Convertible Notes (including those for which default notices have been received) consist of the following at March 31, 2021 and December 31, 2020: March 31, 2021 December 31, 2020 Principal amount of notes payable $ 75,000 $ 75,000 Accrued interest payable 67,787 64,357 $ 142,787 $ 139,357 As of March 31, 2021, 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 $49,899, of which $24,899 was accrued interest. As of December 31, 2020, principal and accrued interest on Original Convertible Notes subject to default notices totaled $48,700 of which $23,700 was accrued interest. As of March 31, 2021 all of the outstanding Original Convertible Notes, inclusive of accrued interest, were convertible into an aggregate of 1,255 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., (“SY Corporation”). 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, 2021, 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, dating back to January, August and September 2007, 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 that the Company is no longer developing and where patent rights date back to January, August and September 2007. The security interest does not extend to the Company’s patents for its ampakine compounds CX1739 and CX1942 or certain related method of use patents. The note payable to SY Corporation consists of the following at March 31, 2021 and December 31, 2020: March 31, 2021 December 31, 2020 Principal amount of note payable $ 399,774 $ 399,774 Accrued interest payable 423,214 411,384 Foreign currency transaction adjustment 23,664 53,393 $ 846,652 $ 864,551 Interest expense with respect to this promissory note was $11,829 and $11,960 for the three-months ended March 31, 2021 and 2020, respectively. Notes Payable to Officers and Former Officers For the three-months ended March 31, 2021 and 2020, $3,034 and $2,816 was charged to interest expense with respect to Dr. Arnold S. Lippa’s notes, respectively. For the three-months ended March 31, 2021 and 2020, $4,600 and $4,212 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”). Other Short-Term Notes Payable Other short-term notes payable at March 31, 2021 and December 31, 2020 consisted of premium financing agreements with respect to various insurance policies. At March 31, 2021, a premium financing agreement was payable in the initial amount of $81,672 (after payment of a deposit of $20,347), with interest at 11% per annum, in eight monthly installments of $10,635. In addition, there is $2,317 of short term financing of office and clinical trials insurance premiums. At March 31, 2021 and December 31, 2020, the aggregate amount of the short-term notes payable was $86,192 and $4,608 respectively.

Settlement and Payment Agreemen

Settlement and Payment Agreements	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Settlement and Payment Agreements	5. Settlement and Payment Agreements On February 21, 2020, Sharp Clinical Services, Inc. (“Sharp”), a vendor of the Company, filed a complaint against the Company in the Superior Court of New Jersey Law Division, Bergen County related to a December 16, 2019 demand for payment of past due invoices inclusive of late fees totaling $103,890 of which $3,631 related to late fees, seeking $100,259 plus 1.5% interest per month on outstanding unpaid invoices. On May 29, 2020, a default was entered against the Company, and on September 4, 2020, a final judgment by default was entered against the Company in the amount of $104,217. The Company has recorded a liability to Sharp of $103,859 as of March 31, 2021. By letter dated February 5, 2016, the Company received a demand from a law firm representing Salamandra, LLC (“Salamandra”) alleging an amount due and owing for unpaid services rendered. On January 18, 2017, following an arbitration proceeding, an arbitrator awarded Salamandra the full amount sought in arbitration of $146,082. Additionally, the arbitrator granted Salamandra attorneys’ fees and costs of $47,937. All such amounts have been accrued as of March 31, 2021 and December 31, 2029, including accrued interest at 4.5% annually from February 26, 2018, the date of the judgment, through March 31, 2021, totaling $26,031. On February 23, 2021, our bank received two New Jersey Superior Court Levies totaling $320,911 related to amounts owed to Sharp and Salamandra which amounts were not in dispute. The bank debited our accounts and restricted access to those accounts pursuant to the liens placed on the accounts. Our accounts were debited for $1,559 on February 23, 2021, which represented all of the cash in our accounts on that date. On March 3, 2021, we executed a settlement agreement with Sharp (the “Sharp Settlement Agreement”). The Sharp Settlement Agreement calls for a payment schedule of ten $10,000 payments due on April 1, 2021 every other month thereafter and permits early settlement at $75,000 if the Company pays Sharp that lower total by August 1, 2021. The first $10,000 payment which was due on April 1, 2021, was paid on March 23, 2021. On March 9, 2021, Sharp requested of the Bergen (NJ) County Sheriff, the return of the Writ of Execution which resulted in a release of the lien in favor of Sharp. The Company had previously entered into a settlement agreement with Salamandra that is no longer in effect. RespireRx has approached Salamandra seeking to negotiate a new settlement agreement. The Salamandra lien with respect to that bank is still in effect. The due date of the $100,000 annual amount payable to the University of Illinois that was originally due on December 31, 2020 pursuant to the 2014 License Agreement was extended to April 19, 2021 and was paid in full on April 1, 2021. 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, 2021 and December 31, 2020. 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, 2021 and December 31, 2020 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.

Stockholders' Deficiency

Stockholders' Deficiency	3 Months Ended
	Mar. 31, 2021
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, 2021 and December 31, 2020, 37,500 shares were designated as Series B Convertible Preferred Stock (non-voting, “Series B Preferred Stock”). Series B Preferred Stock outstanding as of March 31, 2021 and 2020 consisted of 37,500 shares issued in a May 1991 private placement. The shares of Series B Preferred Stock are convertible into 1 share of common stock. RespireRx may redeem the Series B Preferred Stock for $25,001 at any time upon 30 days prior notice. Although other series of preferred stock have been designated, no other shares of preferred stock are outstanding. As of March 31, 2021 and December 31, 2020, 3,504,424.1552578 shares of preferred stock were undesignated and may be issued with such rights and powers as the Board of Directors may designate. Common Stock RespireRx has authorized 2,000,000,000 (2 billion) shares of Common Stock, par value $0.001 (“Common Stock”). There are 89,496,596 shares of the Company’s Common Stock outstanding as of March 31, 2021. After reserving for conversions of convertible debt and convertible preferred stock, as well as exercises of common stock purchase options (granted and available for grant within the 2014 and 2015 stock and stock option plans) and warrants and the issuance of Pier contingent shares and before accounting for incremental contract excess reserves, there were 1,859,151,502 shares of the Company’s Common Stock available for future issuances as of March 31, 2021. After accounting for incremental excess reserves contractually required by the various convertible notes and certain warrants, there were 1,817,007,866, shares of common stock available for future issuances as of March 31, 2021. No warrants or options were exercised after March 31, 2021. See Note 9. Subsequent Events in the notes to our condensed consolidated financial statements as of March 31, 2021. 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, 2021 is presented below. Number of Weighted Weighted Warrants outstanding at December 31, 2020 28,809,352 $ 0.1528 2.64 Issued - - Expired (8,595 ) 79.3000 Warrants outstanding at March 31, 2021 28,800,757 $ 0.1292 2.39 Warrants exercisable at March 31, 2020 219,104 18.711 2.40 Warrants exercisable at March 31, 2021 28,800,757 $ 0.1292 2.39 The exercise prices of common stock warrants outstanding and exercisable are as follows at March 31, 2021: Exercise Price Warrants Outstanding (Shares) Warrants Exercisable (Shares) Expiration Date $ 0.016 2,212,500 2,212,500 May 17, 2022 $ 0.070 26,439,926 26,439,926 September 30, 2023 $ 11.00 -27.50 148,331 148,331 December 31, 2021-December 30, 2023 28,800,757 28,800,757 Based on a value of $0.045 per share on March 31, 2021, there were 2,212,500 exercisable in-the-money common stock warrants as of March 31, 2021. 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 219,104 $ 18.7109 Issued - - Expired - - Warrants outstanding at March 31, 2020 219,104 $ 18.7109 2.40 Warrants exercisable at March 31, 2020 219,104 $ 18.7109 2.40 The exercise prices of common stock warrants outstanding and exercisable at March 31, 2020 ranged from $5.00 to $79.30 with respect to warrants exercisable into an aggregate of 219,104 shares which warrants expired or will expire between February 28, 2021 and October 22, 2024. Based on a value of $0.115 per share on March 31, 2020, there were no exercisable in-the-money common stock warrants as of March 31, 2020. 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 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”). As of March 31, 2021, there are 8,756,559 shares available in the 2015 Plan. The Company has not and does not intend to present the 2015 Plan to stockholders for approval. 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, 2021 is presented below. Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Options outstanding at December 31, 2020 7,165,215 $ 1.96 4.98 Expired (52,308 ) 73.78 - Options outstanding at March 31, 2021 7,112,907 $ 1.43 4.38 Options exercisable at March 31, 2021 6,912,907 $ 1.47 4.38 The exercise prices of common stock options outstanding and exercisable were as follows at March 31, 2021: Exercise Price Options Outstanding (Shares) Options Exercisable (Shares) Expiration Date $ 0.0540 1,700,000 1,500,000 September 30, 2025 $ 0.072 5,050,000 5,050,000 July 31, 2025 $ 7.00-$195.00 362,907 362,907 September 12, 2021 - December 9, 2027 7,112,907 6,912,907 There was no deferred compensation expense for the outstanding and unvested stock options at March 31, 2021. Based on a fair value of $0.045 per share on March 31, 2021, there were no exercisable in-the-money common stock options as of March 31, 2021. Reserved and Unreserved Shares of Common Stock As of March 31, 2021, there are 2,000,000,000 shares of Common Stock, par value $0.001 authorized, of which 89,496,596 are issued and outstanding. As of March 31, 2021, there were outstanding options to purchase 7,112,907 share of Common Stock and 6,325 and 8,704,251 shares available for issuance under the 2014 Plan and 2015 Plan respectively. There are 649 Pier contingent shares of Common Stock that may be issued under certain circumstances. As of March 31, 2021, there are 6,674,704 issuable upon conversion of convertible notes. As of March 31, 2021, there are 28,800,757 shares that may be issued upon exercise of outstanding warrants. As of March 31, 2021, the Series B Preferred Stock may convert into 1 share of Common Stock. Therefore, the Company is reserving 51,351,902 shares of Common Stock for future issuances with respect to conversions and exercises as well as for the Pier contingent shares. In addition, certain convertible notes and related warrants impose an additional contractual reserve requirement, above the number of shares into which such convertible notes and related warrants may convert or exercise respectively. Although the Company does not anticipate having to issue such shares, such incremental additional contractual reserves total 42,143,636 shares of Common Stock.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2021
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 ceased its securities related activities in April 2021 and on May 5, 2021 filed to withdraw its membership with FINRA and its registration with the SEC. Although Aurora has not provided services to RespireRx during the three-months ended March 31, 2021 or the fiscal year ended December 31, 2020, Aurora had previously provided services to the Company and there remains $96,000 owed to Aurora by RespireRx which amount is included in accounts payable and accrued expenses as of March 31, 2021. 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, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	8. Commitments and Contingencies Pending or Threatened Legal Action and Claims 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 condensed consolidated financial statements as of March 31, 2021 and 2020 with respect to such matters. See Note 5. Settlement and Payment Agreements to the condensed consolidated financial statements as of March 31, 2021 for additional items and details. Significant Agreements and Contracts Consulting Agreements Richard Purcell, the Company’s Senior Vice President of Research and Development on at-will basis 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. Cash compensation expense pursuant to this agreement totaled $0 and $37,500 for the three-months ended March 31, 2021 and 2020, respectively, which is included in research and development expenses in the Company’s consolidated statements of operations for such periods. Mr. Purcell did not provide services to the Company during the three-months ended March 31, 2021 and Mr. Purcell and the Company are in discussions to amend the related contract to change the fee from a monthly fixed rate to a rate of $250 per hour. The Company entered into a consulting contract with David Dickason effective September 15, 2020 pursuant to which Mr. Dickason was appointed to and serves as the Company’s Senior Vice President of Pre-Clinical Product Development on an at-will basis at the rate of $250 per hour. Employment Agreements Timothy L. Jones, Arnold S. Lippa and Jeff E. Margolis have similar employment agreements. Mr. Jones was appointed as RespireRx’s President and Chief Executive Officer on May 6, 2020. Dr. Lippa is RespireRx’s Chief Scientific Officer and Executive Chairman and Mr. Margolis is the Company’s Senior Vice President, Chief Financial Officer, Treasurer and Secretary. Dr. Lippa’s and Mr. Margolis’ employment agreements became effective on August 18, 2015. All three agreements are subject to automatic annual extensions on September 30 th The table below summarized the current cash commitments to each individual through the next September 30 th Contract year ending Contract year ending Contract year ending September 30, 2021 September 30, 2022 September 30, 2023 Six months Twelve months Twelve months Base Guaranteed Base Guaranteed Base Guaranteed Salary Benefits Bonus Total Salary Benefits Bonus Total Salary Benefits Bonus Total Timothy L. Jones $ 150,000 $ 19,800 $ 150,000 $ 319,800 $ 300,000 $ 39,600 $ 300,000 $ 639,600 $ 300,000 $ 39,600 $ 300,000 $ 639,600 Arnold S. Lippa 150,000 19,800 — 169,800 — — — — — — — — Jeff E. Margolis 150,000 10,800 — 160,800 — — — — — — — — $ 450,000 $ 50,400 $ 150,000 $ 650,400 $ 300,000 $ 39,600 $ 300,000 $ 639,600 $ 300,000 $ 39,600 $ 300,000 $ 639,600 Under certain circumstances base salaries may be contractually increased or the executives may become eligible for additional benefits and base salaries may be increased at the discretion of the Board of Directors. All executives are eligible for stock and stock option and similar grants at the discretion of the Board or Directors. The payment of certain amounts reflected in the table above have been voluntarily deferred indefinitely and payments against accrued compensation may be made based upon the Company’s ability to make such payments. UWMRF Patent License Agreement On August 1, 2020, the (“Effective Date”), the Company and UWMRF executed the UWMRF Patent License Agreement pursuant to which, the Company has an exclusive license to commercialize GABAkine products based on UWMRF’s rights in certain patents and patent applications, and a non-exclusive license to commercialize products based on UWMRF’s rights in certain technology that is not the subject of the patents or patent applications. UWMRF maintains the right to use, and, upon the approval of the Company, to license, these patent and technology rights for any non-commercial purpose, including research and education. The UWMRF Patent License Agreement expires upon the later of the expiration of the Company’s payment obligations to UWMRF or the expiration of the last remaining licensed patent granted thereunder, subject to early termination upon the occurrence of certain events. The License Agreement also contains a standard indemnification provision in favor of UWMRF and confidentiality provisions obligating both parties. Under the UWMRF Patent License Agreement, in consideration for the licenses granted, the Company will pay to UWMRF the following: (i) patent filing and prosecution costs incurred by UWMRF prior to the effective date, paid in yearly installments over three years from the Effective Date; (ii) annual maintenance fees, beginning on the second anniversary of the Effective Date, which annual maintenance fees terminate upon the Company’s payment of royalties pursuant to clause (iv) below; (iii) milestone payments, paid upon the occurrence of certain dosing events of patients during clinical trials and certain approvals by the FDA; and (iv) royalties on net sales of products developed with the licenses, subject to minimum annual payments and to royalty rate adjustments based on whether separate royalty payments by the Company yield an aggregate rate beyond a stated threshold. The Company has also granted UWMRF certain stock appreciation rights with respect to the Company’s neuromodulator programs, subject to certain limitations, and will pay to UWMRF certain percentages of revenues generated from sublicenses of the licenses provided under the UWMRF Patent License Agreement by the Company to third parties. University of Illinois 2014 Exclusive License Agreement The Company and the University of Illinois entered into the Exclusive License Agreement (the “2014 License Agreement”) effective September 18, 2014, pursuant to which the Company obtained (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 that commenced 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, 2020, was extended to April 19, 2021 and was paid in full on April 1, 2021. 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 the three-months ended March 31, 2021 and 2020, the Company recorded charges to operations of $25,000, respectively, with respect to its 2021 and 2020 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, 2021 and 2020. As discussed above, the Company did not pay the amount due on December 31, 2020 for which the Company was granted an extension until April 19, 2021 and which was paid in full on April 1, 2021. Noramco Inc. - 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, which Noramco subsequently assigned to its subsidiary, Purisys LLC (the “Purisys Agreement”). Under the terms of the Purisys Agreement, Purisys has 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. We now refer to the second-generation product as our proprietary formulation or proprietary product and have de-emphasized the first-generation product. 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 index adjustments and agreed to Purisys’ 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. (formerly known as Biovail Laboratories International SRL) Beginning in March 2010, the Company entered into a series of asset purchase and license agreements with Biovail Laboratories International SRL which later merged with Valeant Pharmaceuticals International, Inc. which 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. At any time following the completion of Phase 1 clinical studies and prior to the end of Phase 2A clinical studies, Bausch retains an option to co-develop and co-market intravenous dosage forms of an ampakine compound as a treatment for respiratory depression and vaso-occlusive crises associated with sickle cell disease. In such an event, the Company would be reimbursed for certain development expenses to date and Bausch would share in all such future development costs with the Company. If Bausch makes the co-marketing election, the Company would owe no further milestone payments to Bausch and the Company would be eligible to receive a royalty on net sales of the compound by Bausch or its affiliates and licensees. There was no activity during the three-months ended March 31, 2021 or 2020 that affect the Bausch agreement. 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, 2021, aggregating $2,380,070. License agreement amounts included in the 2021 column represents amounts contractually due from April 1, 2021 through December 31, 2020 (nine months) and in each of the subsequent years, represents the full year. Employment agreement amounts included in the 2021 column represent amounts contractually due at from April 1, 2021 through September 30, 2021 (six months) when such contracts expire unless extended pursuant to the terms of the contracts. Payments Due By Year Total 2021 2022 2023 2024 2025 License agreements $ 535,370 $ 75,000 $ 115,092 $ 115,093 $ 130,185 $ 100,000 Employment agreements (1) 1,844,700 650,400 639,600 554,700 - - Total $ 2,380,070 $ 725,400 $ 754,692 $ 669,793 $ 130,185 $ 100,000 (1) The payment of certain of such amounts has been deferred indefinitely, as described above in “Employment Agreements”.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	9. Subsequent Events On April 1, 2021, May 3, 2021 and on May 10, 2021, the Company closed on financings pursuant to three convertible notes issued to three separate investors, due in each case, one year from the effective date (which for the first two closings was March 31, 2021 and April 30, 2021 respectively), with maturity amounts of $112,500, $150,000 and $150,000 respectively. In addition, the noteholders received as consideration warrants to purchase 2,400,000, 3,200,000 and 3,200,000 shares of Common Stock, respectively, each exercisable at $0.02 per share for five years. The Company received net proceeds of $96,750, $123,400 and $123,400 respectively, for an aggregate of $343,550. The difference between the maturity amounts and the net proceeds were due to original issue discounts, investor legal fees and in two cases, broker fees. The three notes are convertible at a fixed price of $0.02 per share and bear interest at 10% per year which interest is guaranteed regardless of prepayment. The Company has the right to prepay the notes during the first six months subject to prepayment premiums that range from 0% to 15% (100% to 115% of the maturity amount plus accrued interest and any default interest and similar costs). These notes are similar to the convertible notes described in Note 4 to our condensed consolidated financial statements as of March 31, 2021. On April 29, 2021, RespireRx agreed to a payment and settlement agreement with the University of California Innovation and Entrepreneurship to a payment schedule with respect to accounts payable in an amount that was not in dispute and is reflected in accounts payable and accrued expenses in the Company’s condensed consolidated financial statements as of March 31, 2021. The total amount due is $234,657. The agreed payment schedule is for the Company to pay $10,000 on each of July 1, 2021, September 1, 2021, November 1, 2021, January 1, 2022 and March 31, 2022. If RespireRx pays an aggregate of $175,000 on or before March 31, 2022, the amounts will be considered paid in full with no further amounts due. If an aggregate of $175,000 has not been paid by March 31, 2022, the remaining unpaid amount up to an aggregate of the original amount of $234,657 would be due and payable.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying condensed consolidated financial statements are prepared in accordance with 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.
Reverse Stock Split on January 5, 2021	Reverse Stock Split on January 5, 2021 On January 5, 2021, the Company effected a ten to one reverse-stock split of its common stock. Every ten shares of the “old” common stock was exchanged for one “new” share of common stock rounded down to the nearest whole share with any fractional shares of common stock paid to the stockholder in cash. Option and warrant issuances prior to January 5, 2021 have also been proportionately adjusted by dividing the number of shares into which such options and warrants may exercise by ten and multiplying the exercise price by ten. The effect of the reverse-stock split has been reflected retroactively in the Company’s consolidated financial statements as of December 31, 2020 and any interim periods in 2020. Certain amount with respect to 2019 that appear in these condensed consolidated financial statements have also been reflected on a post reverse-stock split basis.
Concentration 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 Co., Ltd. (“SY Corporation”) 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.
Debt Issuance Costs	Debt Issuance 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, commitment shares of Common Stock or a beneficial conversion feature, the convertible notes and equity or equity-linked securities 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.
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. See Note 4. Notes Payable.
Prepaid Insurance	Prepaid Insurance Prepaid insurance represents the premium paid in March 2021 for directors and officers insurance. The amounts of prepaid insurance amortizable in the ensuing twelve-month period are 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 fair 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 and stock options, 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. 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 and stock option grants 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, 2021. The Company recognizes the amortized 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, 2021 and 2020, respectively. There were no warrants issued as compensation or for services during the three-months ended March 31, 2021 and 2020. Warrants, if issued for services, are typically issued to placement agents or brokers for fund raising services, or to lenders, and are not issued from any of the Company’s stock and option plans, from which options issued to non-employees for services are typically issued.
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, 2021, 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, 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 Chief Scientific Officer who is also our Executive Chairman, 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 term, 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 expenses in the Company’s condensed consolidated statement of operations.
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, 2021 and 2020 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, 2021 2020 Series B convertible preferred stock 1 1 Convertible notes payable 6,674,704 12,653,757 Common stock warrants 28,800,757 219,104 Common stock options 7,112,907 428,607 Total 42,588,369 13,301,469
Reclassifications	Reclassifications Certain comparative figures in 2020 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 August 2020, the FASB issued Accounting Standards Update No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). The subtitle is Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. This Accounting Standard Update (“ASU”) addresses complex financial instruments that have characteristics of both debt and equity. The application of this ASU would reduce the number of accounting models for convertible debt instruments and convertible preferred stock. Limiting the accounting models would result in fewer embedded conversion features being separately recognized from the host contract as compared with current GAAP. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. The Company has historically issued complex financial instruments and has considered whether embedded conversion features have existed within those contracts or whether derivatives would appropriately be bifurcated. To date, no such bifurcation has been necessary. However, it is possible that this ASU may have a substantial impact on the Company’s financial statements. Management is evaluating the potential impact. This ASU becomes effective for fiscal years beginning after December 15, 2023. In January 2020, the FASB issued ASU 2020-01, Clarifying the Interactions between Topic 321, Topic 323, Equity Method and Joint Ventures, and Topic 815, Derivatives and Hedging which represents an amendment clarifying the interaction between accounting standards related to equity securities, equity method investments and certain derivatives. The guidance is effective for fiscal years beginning after December 15, 2020. Management is currently evaluating the impact the guidance will have on our consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	At March 31, 2021 and 2020 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, 2021 2020 Series B convertible preferred stock 1 1 Convertible notes payable 6,674,704 12,653,757 Common stock warrants 28,800,757 219,104 Common stock options 7,112,907 428,607 Total 42,588,369 13,301,469

Notes Payable (Tables)

Notes Payable (Tables)	3 Months Ended
	Mar. 31, 2021
Schedule of Convertible Notes Outstanding	The table below summarizes the convertible notes outstanding as of March 31, 2021 and the repayments by conversion during the three-months ended March 31, 2021: Inception Date Maturity date Original Principal Amount Interest rate Original aggregate DIC, OID, Wts, CS and BCF Cumulative amortization of DIC, OID, Wts, CS and BCF Accrued coupon interest Repayment by conversion Balance sheet carrying amount at March 31, 2021 inclusive of accrued interest July 2, 2020 April 2, 2021 $ 137,500 10.00 % $ (44,423 ) $ 44,423 $ 6,875 $ (144,375 ) $ — July 28, 2020 July 28, 2021 $ 40,000 10.00 % $ — $ — $ $2,069 $ (25,000 ) $ 17,069 July 30, 2020 October 30, 2021 $ 75,000 10.00 % $ (27,778 ) $ 27,778 $ 4,136 $ (79,136 ) $ — February 17, 2021 November 17, 2021 $ 112,000 10.00 % $ (112,000 ) $ 16,531 $ 1,654 $ — $ 18,185 $ $ $ Total $ 364,500 $ (184,201 ) $ 88,732 $ 14,734 $ (248,511 ) $ 35,254
Schedule of Convertible Notes Payable	The remaining outstanding Original Convertible Notes (including those for which default notices have been received) consist of the following at March 31, 2021 and December 31, 2020: March 31, 2021 December 31, 2020 Principal amount of notes payable $ 75,000 $ 75,000 Accrued interest payable 67,787 64,357 $ 142,787 $ 139,357
SY Corporation [Member]
Schedule of Convertible Notes Payable	The note payable to SY Corporation consists of the following at March 31, 2021 and December 31, 2020: March 31, 2021 December 31, 2020 Principal amount of note payable $ 399,774 $ 399,774 Accrued interest payable 423,214 411,384 Foreign currency transaction adjustment 23,664 53,393 $ 846,652 $ 864,551

Stockholders' Deficiency (Table

Stockholders' Deficiency (Tables)	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Schedule of Warrants Activity	A summary of warrant activity for the three-months ended March 31, 2021 is presented below. Number of Weighted Weighted Warrants outstanding at December 31, 2020 28,809,352 $ 0.1528 2.64 Issued - - Expired (8,595 ) 79.3000 Warrants outstanding at March 31, 2021 28,800,757 $ 0.1292 2.39 Warrants exercisable at March 31, 2020 219,104 18.711 2.40 Warrants exercisable at March 31, 2021 28,800,757 $ 0.1292 2.39 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 219,104 $ 18.7109 Issued - - Expired - - Warrants outstanding at March 31, 2020 219,104 $ 18.7109 2.40 Warrants exercisable at March 31, 2020 219,104 $ 18.7109 2.40
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, 2021: Exercise Price Warrants Outstanding (Shares) Warrants Exercisable (Shares) Expiration Date $ 0.016 2,212,500 2,212,500 May 17, 2022 $ 0.070 26,439,926 26,439,926 September 30, 2023 $ 11.00 -27.50 148,331 148,331 December 31, 2021-December 30, 2023 28,800,757 28,800,757
Summary of Stock Option Activity	A summary of stock option activity for the three-months ended March 31, 2021 is presented below. Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Options outstanding at December 31, 2020 7,165,215 $ 1.96 4.98 Expired (52,308 ) 73.78 - Options outstanding at March 31, 2021 7,112,907 $ 1.43 4.38 Options exercisable at March 31, 2021 6,912,907 $ 1.47 4.38
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 March 31, 2021: Exercise Price Options Outstanding (Shares) Options Exercisable (Shares) Expiration Date $ 0.0540 1,700,000 1,500,000 September 30, 2025 $ 0.072 5,050,000 5,050,000 July 31, 2025 $ 7.00-$195.00 362,907 362,907 September 12, 2021 - December 9, 2027 7,112,907 6,912,907

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Summary of Current Cash Commitments in Employment Agreements	The table below summarized the current cash commitments to each individual through the next September 30 th Contract year ending Contract year ending Contract year ending September 30, 2021 September 30, 2022 September 30, 2023 Six months Twelve months Twelve months Base Guaranteed Base Guaranteed Base Guaranteed Salary Benefits Bonus Total Salary Benefits Bonus Total Salary Benefits Bonus Total Timothy L. Jones $ 150,000 $ 19,800 $ 150,000 $ 319,800 $ 300,000 $ 39,600 $ 300,000 $ 639,600 $ 300,000 $ 39,600 $ 300,000 $ 639,600 Arnold S. Lippa 150,000 19,800 — 169,800 — — — — — — — — Jeff E. Margolis 150,000 10,800 — 160,800 — — — — — — — — $ 450,000 $ 50,400 $ 150,000 $ 650,400 $ 300,000 $ 39,600 $ 300,000 $ 639,600 $ 300,000 $ 39,600 $ 300,000 $ 639,600
Summary of Principal Cash Obligations and Commitments	Payments Due By Year Total 2021 2022 2023 2024 2025 License agreements $ 535,370 $ 75,000 $ 115,092 $ 115,093 $ 130,185 $ 100,000 Employment agreements (1) 1,844,700 650,400 639,600 554,700 - - Total $ 2,380,070 $ 725,400 $ 754,692 $ 669,793 $ 130,185 $ 100,000 (1) The payment of certain of such amounts has been deferred indefinitely, as described above in “Employment Agreements”.

Business (Details Narrative)

Business (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net losses	$ (850,249)	$ (946,718)	$ 4,301,211
Negative operating cash flows	(286,861)	(17,859)	513,001
Stockholders' deficiency	$ (8,454,618)	$ (7,451,419)	$ (8,063,320)	$ (7,444,819)

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Number of stock or stock options granted
Stock options exercised
Warrants [Member]
Number of warrants issued as compensation

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, 2021	Mar. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share	42,588,369	13,301,469
Series B Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share	1	1
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share	6,674,704	12,653,757
Common Stock Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share	28,800,757	219,104
Common Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share	7,112,907	428,607

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Jun. 25, 2012	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2015	Dec. 31, 2014
Accrued interest		$ 67,787		$ 64,357
Warrant to purchase shares		2,212,500
Warrants exercise price		$ 0.045	$ 0.115
Debt instrument maturity date	Jun. 25, 2013
Gain (loss) on extinguishment of debt			$ (323,996)
Other short term financing		86,192		4,608
Nine Monthly Installments [Member]
Debt periodic payments		10,635
SY Corporation [Member]
Debt instrument interest rate	12.00%
Debt face amount	$ 400,000
Interest expense		11,829	11,960
SY Corporation [Member] | Won [Member]
Debt face amount	$ 465,000,000
Dr. Arnold S.Lippa [Member]
Interest expense		3,034	2,816
Dr. James S. Manuso [Member]
Interest expense		$ 4,600	$ 4,212
Minimum [Member]
Warrants exercise price			$ 5
Maximum [Member]
Warrants exercise price			$ 79.30
Convertible Notes Payable [Member]
Debt conversion price		$ 0.02
Debt instrument interest rate		10.00%
Accrued interest		$ 67,787		64,357
Convertible Notes Payable [Member] | Single Investor [Member]
Accrued interest		8,214
Convertible note		$ 35,000
Warrant to purchase shares		19,000
Warrants exercise price		$ 15
Debt instrument maturity date		Dec. 30, 2023
Convertible Notes Payable [Member] | Minimum [Member]
Percentage of accrued interest prepayment premium		110.00%
Convertible Notes Payable [Member] | Maximum [Member]
Percentage of accrued interest prepayment premium		115.00%
Conversions of Convertible Debt [Member]
Accrued interest		$ 2,747
Original Convertible Notes [Member]
Debt instrument interest rate		12.00%
Accrued interest		$ 24,899		23,700
Gain (loss) on extinguishment of debt		$ 1,255
Percentage of convertible notes payable		10.00%
Debt periodic payments		$ 49,899		48,700
Original Convertible Notes [Member] | Single Investor [Member]
Debt instrument interest rate					10.00%	10.00%
Debt instrument maturity date					Sep. 15, 2016	Sep. 15, 2016
Debt face amount					$ 579,500	$ 579,500
Other Short-Term Notes Payable [Member]
Debt instrument interest rate		11.00%
Insurance premium		$ 81,672
Insurance premium remaining balance		20,347
Other short term financing		2,317
Short term borrowings		$ 86,192		$ 4,608

Notes Payable - Schedule of Con

Notes Payable - Schedule of Convertible Notes Outstanding (Details) - USD ($)	Jun. 25, 2012	Mar. 31, 2021
Debt instrument maturity date	Jun. 25, 2013
Convertible Notes Payable [Member]
Original principal amount		$ 364,500
Original aggregate		(184,201)
Cumulative amortization		88,732
Accrued interest		14,734
Repayment by conversion		(248,511)
Balance sheet carrying amount		$ 35,254
July 2, 2020 Convertible Note [Member]
Debt instrument maturity date		Apr. 2, 2021
Original principal amount		$ 137,500
Interest rate		10.00%
Original aggregate		$ (44,423)
Cumulative amortization		44,423
Accrued interest		6,875
Repayment by conversion		(144,375)
Balance sheet carrying amount
July 28, 2020 Convertible Note [Member]
Debt instrument maturity date		Jul. 28, 2021
Original principal amount		$ 40,000
Interest rate		10.00%
Original aggregate
Cumulative amortization
Accrued interest		2,069
Repayment by conversion		(25,000)
Balance sheet carrying amount		$ 17,069
July 30, 2020 Convertible Note [Member]
Debt instrument maturity date		Oct. 30, 2021
Original principal amount		$ 75,000
Interest rate		10.00%
Original aggregate		$ (27,778)
Cumulative amortization		27,778
Accrued interest		4,136
Repayment by conversion		(79,136)
Balance sheet carrying amount
February 17, 2021 Convertible Note [Member]
Debt instrument maturity date		Nov. 17, 2021
Original principal amount		$ 112,000
Interest rate		10.00%
Original aggregate		$ (112,000)
Cumulative amortization		16,531
Accrued interest		1,654
Repayment by conversion
Balance sheet carrying amount		$ 18,185

Notes Payable - Schedule of C_2

Notes Payable - Schedule of Convertible Notes Payable (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Accrued interest payable	$ 67,787	$ 64,357
Total note payable	846,652	864,551
SY Corporation [Member]
Principal amount of note payable	399,774	399,774
Accrued interest payable	423,214	411,384
Foreign currency transaction adjustment	23,664	53,393
Total note payable	846,652	864,551
Convertible Notes Payable [Member]
Principal amount of note payable	75,000	75,000
Accrued interest payable	67,787	64,357
Total note payable	$ 142,787	$ 139,357

Settlement and Payment Agreem_2

Settlement and Payment Agreements (Details Narrative) - USD ($)	Mar. 03, 2021	Sep. 04, 2020	Feb. 21, 2020	Jan. 18, 2017	Mar. 31, 2021	Dec. 31, 2020	Feb. 23, 2021
Investment Banking Services [Member]
Accrued expenses					$ 225,000
Sharp Clinical Services Inc [Member]
Late payment fees description			On February 21, 2020, Sharp Clinical Services, Inc. ("Sharp"), a vendor of the Company, filed a complaint against the Company in the Superior Court of New Jersey Law Division, Bergen County related to a December 16, 2019 demand for payment of past due invoices inclusive of late fees totaling $103,890 of which $3,631 related to late fees, seeking $100,259 plus 1.5% interest per month on outstanding unpaid invoices.
Late payment fees			$ 103,890
Legal settlement		$ 104,217
Due to related party					103,859
Salamandra [Member]
Late payment fees description				The arbitrator granted Salamandra attorneys' fees and costs of $47,937. All such amounts have been accrued as of March 31, 2021 and December 31, 2029, including accrued interest at 4.5% annually from February 26, 2018, the date of the judgment, through March 31, 2021, totaling $26,031.
Legal settlement					$ 26,031
Due to related party				$ 146,082
Sharp and Salamandra [Member]
Due to related party							$ 320,911
Cash at bank							$ 1,559
Sharp Settlement Agreement [Member]
Due to related party	$ 100,000
Periodic payments	On March 3, 2021, we executed a settlement agreement with Sharp (the "Sharp Settlement Agreement"). The Sharp Settlement Agreement calls for a payment schedule of ten $10,000 payments due on April 1, 2021 every other month thereafter and permits early settlement at $75,000 if the Company pays Sharp that lower total by August 1, 2021. The first $10,000 payment which was due on April 1, 2021, was paid on March 23, 2021.
First payment date	Apr. 1, 2021
2014 License Agreement [Member]
Repayment of debt						$ 100,000

Stockholders' Deficiency (Detai

Stockholders' Deficiency (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares undesignated	3,504,424	3,504,424
Preferred stock, shares outstanding			37,500
Preferred stock, shares issued			37,500
Common stock, shares outstanding	89,496,596	71,271,095
Number of shares of common stock for reserved	51,351,902
Warrants exercise price	$ 0.045		$ 0.115
Warrants exercised	2,212,500
Number of stock or stock options granted	7,112,907
Common stock, shares authorized	2,000,000,000	2,000,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	89,496,596	71,271,095
Common stock shares issuable upon conversion	6,674,704
Warrant exercises	28,800,757
Number of additional contractual reserves shares	42,143,636
Warrants [Member]
Warrants exercised	219,104
Warrant exercises	28,800,757
Minimum [Member]
Warrants exercise price			$ 5
Maximum [Member]
Warrants exercise price			$ 79.30
2014 and 2015 Stock and Stock Option Plans [Member]
Number of shares of common stock for reserved	1,859,151,502
Warrants to purchase	1,817,007,866
2015 Stock and Stock Option Plan [Member]
Warrants exercise price	$ 0.045
Warrants exercised
Number of stock or stock options granted	8,756,559
Number of shares of common stock for conversion of convertible notes	8,704,251
2014 Equity Plan [Member]
Number of shares of common stock for conversion of convertible notes	6,325
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 outstanding	37,500	37,500
Preferred stock shares issuable upon conversion	1	1
Preferred stock, shares issued	37,500	37,500
Preferred stock, liquidation preference value	$ 25,001	$ 25,001
Number of shares of common stock for reserved	1

Stockholders' Deficiency - Sche

Stockholders' Deficiency - Schedule of Warrants Activity (Details) - $ / shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Equity [Abstract]
Number of Warrants, Outstanding, Beginning balance	28,809,352	219,104
Number of Warrants, Issued
Number of Warrants, Expired	(8,595)
Number of Warrants, Outstanding, Ending balance	28,800,757	219,104
Number of Warrants, Outstanding, Exercisable Beginning balance	219,104
Number of Warrants, Outstanding, Exercisable Ending balance	28,800,757	219,104
Weighted Average Exercise Price, Outstanding, Beginning balance	$ 0.1528	$ 18.7109
Weighted Average Exercise Price, Issued
Weighted Average Exercise Price, Expired	79.3000
Weighted Average Exercise Price, Outstanding, Ending balance	0.1292	18.7109
Weighted Average Exercise Price, Exercisable, Beginning	18.711
Weighted Average Exercise Price, Exercisable, Ending	$ 0.1292	$ 18.7109
Weighted Average Remaining Contractual Life (in Years), Outstanding, Beginning	2 years 7 months 21 days
Weighted Average Remaining Contractual Life (in Years), Outstanding, Ending	2 years 4 months 20 days	2 years 4 months 24 days
Weighted Average Remaining Contractual Life (in Years), Exercisable Beginning	2 years 4 months 24 days
Weighted Average Remaining Contractual Life (in Years), Exercisable Ending	2 years 4 months 20 days	2 years 4 months 24 days

Stockholders' Deficiency - Sc_2

Stockholders' Deficiency - Schedule of Exercise Prices of Common Stock Warrants Outstanding and Exercisable (Details) - $ / shares	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020	Dec. 31, 2019
Warrants, Exercise Price	$ 0.045		$ 0.115
Warrants, Outstanding (Shares)	28,800,757	28,809,352	219,104	219,104
Warrants, Exercisable (Shares)	28,800,757
Minimum [Member]
Warrants, Exercise Price			$ 5
Maximum [Member]
Warrants, Exercise Price			$ 79.30
Warrants [Member]
Warrants, Outstanding (Shares)	28,800,757
Warrants, Exercisable (Shares)	28,800,757
Exercise Price Range One [Member] | Warrants [Member]
Warrants, Exercise Price	$ 0.016
Warrants, Outstanding (Shares)	2,212,500
Warrants, Exercisable (Shares)	2,212,500
Warrants, Expiration Date	May 17, 2022
Exercise Price Range Two [Member] | Warrants [Member]
Warrants, Exercise Price	$ 0.070
Warrants, Outstanding (Shares)	26,439,926
Warrants, Exercisable (Shares)	26,439,926
Warrants, Expiration Date	Sep. 30, 2023
Exercise Price Range Three [Member] | Warrants [Member]
Warrants, Outstanding (Shares)	148,331
Warrants, Exercisable (Shares)	148,331
Exercise Price Range Three [Member] | Warrants [Member] | Minimum [Member]
Warrants, Exercise Price	$ 11
Warrants, Expiration Date	Dec. 31, 2021
Exercise Price Range Three [Member] | Warrants [Member] | Maximum [Member]
Warrants, Exercise Price	$ 27.50
Warrants, Expiration Date	Dec. 30, 2023

Stockholders' Deficiency - Summ

Stockholders' Deficiency - Summary of Stock Option Activity (Details)	3 Months Ended
	Mar. 31, 2021$ / sharesshares
Equity [Abstract]
Number of shares, Options outstanding, beginning balance | shares	7,165,215
Number of shares, Options Expired | shares	(52,308)
Number of shares, Options outstanding, ending balance | shares	7,112,907
Number of shares, Options exercisable ending balance | shares	6,912,907
Weighted Average Exercise Price, Options outstanding, beginning balance | $ / shares	$ 1.96
Weighted Average Exercise Price, Options Expired | $ / shares	73.78
Weighted Average Exercise Price, Options outstanding, ending balance | $ / shares	1.43
Weighted Average Exercise Price, Options exercisable ending balance | $ / shares	$ 1.47
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 outstanding, ending balance	4 years 4 months 17 days
Weighted Average Remaining Contractual Life (in Years), Options exercisable ending balance	4 years 4 months 17 days

Stockholders' Deficiency - Sc_3

Stockholders' Deficiency - Schedule of Exercise Prices of Common Stock Options Outstanding and Exercisable (Details)	3 Months Ended
	Mar. 31, 2020$ / sharesshares
Options Outstanding (Shares)	7,112,907
Options Exercisable (Shares)	6,912,907
Stock Option One [Member]
Options Exercise Price | $ / shares	$ 0.0540
Options Outstanding (Shares)	1,700,000
Options Exercisable (Shares)	1,500,000
Options, Expiration Date	Sep. 30, 2025
Stock Option Two [Member]
Options Exercise Price | $ / shares	$ 0.072
Options Outstanding (Shares)	5,050,000
Options Exercisable (Shares)	5,050,000
Options, Expiration Date	Jul. 31, 2025
Stock Option Three [Member]
Options Outstanding (Shares)	362,907
Options Exercisable (Shares)	362,907
Stock Option Three [Member] | Minimum [Member]
Options Exercise Price | $ / shares	$ 7
Options, Expiration Date	Sep. 12, 2021
Stock Option Three [Member] | Maximum [Member]
Options Exercise Price | $ / shares	$ 195
Options, Expiration Date	Dec. 9, 2027

Related Party Transactions (Det

Related Party Transactions (Details Narrative)	Mar. 31, 2021USD ($)
Aurora Capital LLC [Member]
Accounts payable and accrued expenses	$ 96,000

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($)	Oct. 15, 2014	Jun. 27, 2014	Mar. 30, 2011	Mar. 31, 2021	Mar. 31, 2020
Charge to operations with royalty obligation				$ 100,000
Principal cash obligations and commitments				$ 2,380,070
Richard Purcell [Member]
Contract with customer description				Mr. Purcell and the Company are in discussions to amend the related contract to change the fee from a monthly fixed rate to a rate of $250 per hour.
David Dickason [Member]
Contract with customer description				The Company entered into a consulting contract with David Dickason effective September 15, 2020 pursuant to which Mr. Dickason was appointed to and serves as the Company's Senior Vice President of Pre-Clinical Product Development on an at-will basis at the rate of $250 per hour.
Mr Jones [Member]
Initial termination date				Sep. 30, 2023
Bausch Health Companies Inc [Member] | Maximum [Member]
Acquisition of potential future payment			$ 15,150,000
Receive additional payments net sales			$ 15,000,000
Consulting Agreement [Member] | DNA Healthlink, Inc [Member] | Richard Purcell [Member]
Monthly cash fee	$ 12,500
Cash compensation expense				$ 0	$ 37,500
University of Illinois 2014 Exclusive License Agreement [Member]
License agreement effective date		Sep. 18, 2014
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				Apr. 19, 2021
Royalty paid date				Apr. 1, 2021
Minimum annual royalty increase				$ 150,000
Charge to operations with royalty obligation				25,000	$ 25,000
University of Illinois 2014 Exclusive License Agreement [Member] | First Sale of Product [Member] | Maximum [Member]
Minimum annual royalty payment amount				200,000
University of Illinois 2014 Exclusive License Agreement [Member] | First Commercial Sale of Product [Member] | Maximum [Member]
Minimum annual royalty payment amount				250,000
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

Commitments and Contingencies -

Commitments and Contingencies - Summary of Current Cash Commitments in Employment Agreements (Details) - Forecast [Member] - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2023	Sep. 30, 2022
Base Salary	$ 450,000	$ 639,600	$ 639,600
Benefits	50,400
Guaranteed Bonus	150,000
Total	650,400	639,600	639,600
Timothy L. Jones [Member]
Base Salary	150,000	300,000	300,000
Benefits	19,800
Guaranteed Bonus	150,000
Total	319,800	300,000	300,000
Dr. Arnold S.Lippa [Member]
Base Salary	150,000	39,600	39,600
Benefits	19,800
Guaranteed Bonus
Total	169,800	39,600	39,600
Jeff E. Margolis [Member]
Base Salary	150,000	300,000	300,000
Benefits	10,800
Guaranteed Bonus
Total	$ 160,800	$ 300,000	$ 300,000

Commitments and Contingencies_3

Commitments and Contingencies - Summary of Principal Cash Obligations and Commitments (Details)	Mar. 31, 2021USD ($)
2021	$ 725,400
2022	754,692
2023	669,793
2024	130,185
2025	100,000
Total	2,380,070
License Agreements [Member]
2021	75,000
2022	115,092
2023	115,093
2024	130,185
2025	100,000
Total	535,370
Employment Agreements [Member]
2021	650,400	[1]
2022	639,600	[1]
2023	554,700	[1]
2024		[1]
2025		[1]
Total	$ 1,844,700	[1]
[1]	The payment of certain of such amounts has been deferred indefinitely, as described above in "Employment Agreements".

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	May 10, 2021	May 03, 2021	Apr. 29, 2021	Apr. 02, 2021	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2020
Issuance of warrants						2,212,500
Warrants exercise price						$ 0.045	$ 0.115
Minimum [Member]
Warrants exercise price							5
Maximum [Member]
Warrants exercise price							$ 79.30
Convertible Notes Payable [Member]
Debt conversion price						$ 0.02
Debt instrument interest rate						10.00%
Convertible Notes Payable [Member] | Minimum [Member]
Percentage of accrued interest prepayment premium						110.00%
Convertible Notes Payable [Member] | Maximum [Member]
Percentage of accrued interest prepayment premium						115.00%
Subsequent Event [Member] | Convertible Notes Payable [Member]
Warrants exercise price	$ 0.02
Notes payable	$ 343,550
Debt conversion price	$ 0.02
Debt instrument interest rate	10.00%
Debt instrument description	The Company has the right to prepay the notes during the first six months subject to prepayment premiums that range from 0% to 15% (100% to 115% of the maturity amount plus accrued interest plus any default interest and similar costs. These notes are similar to the convertible notes described in Note 4 to our condensed consolidated financial statements as of March 31, 2021.		If RespireRx pays an aggregate of $175,000 on or before March 31, 2022, the amounts will be considered paid in full with no further amounts due. If an aggregate of $175,000 has not been paid by March 31, 2022, the remaining unpaid amount up to an aggregate of the original amount of $234,657 would be due and payable.
Subsequent Event [Member] | Convertible Notes Payable [Member] | Payment and Settlement Agreement [Member] | University of California Innovation and Entrepreneurship [Member]
Notes payable			$ 234,657		$ 175,000
Agreed payment value			$ 1,000
Subsequent Event [Member] | Convertible Notes Payable [Member] | Minimum [Member]
Percentage of accrued interest prepayment premium	0.00%
Subsequent Event [Member] | Convertible Notes Payable [Member] | Maximum [Member]
Percentage of accrued interest prepayment premium	15.00%
Subsequent Event [Member] | Convertible Notes Payable [Member] | Warrant One [Member]
Convertible note				$ 112,500
Issuance of warrants				2,400,000
Proceeds from debt				$ 96,750
Subsequent Event [Member] | Convertible Notes Payable [Member] | Warrant Two [Member]
Convertible note		$ 150,000
Issuance of warrants		3,200,000
Proceeds from debt		$ 123,400
Subsequent Event [Member] | Convertible Notes Payable [Member] | Warrant Three[Member]
Convertible note	$ 150,000
Issuance of warrants	3,200,000
Proceeds from debt	$ 123,400