RespireRx Pharmaceuticals (RSPI) 10-Q 16 Aug 21 2021 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2021	Aug. 05, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	1-16467
Entity Registrant Name	RESPIRERX PHARMACEUTICALS INC.
Entity Central Index Key	0000849636
Entity Tax Identification Number	33-0303583
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	126 Valley Road
Entity Address, Address Line Two	Suite C
Entity Address, City or Town	Glen Rock
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07452
City Area Code	(201)
Local Phone Number	444-4947
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		90,396,596

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current assets:
Cash	$ 32,056	$ 825
Deferred financing costs		52,609
Prepaid expenses	110,397	31,653
Total current assets	142,453	85,087
Total assets	142,453	85,087
Current liabilities:
Accounts payable and accrued expenses, including amounts owed to related parties	5,138,775	4,923,947
Accrued compensation and related expenses	2,131,659	1,540,809
Convertible notes payable, including accrued interest of $98,518 and $85,693 at June 30, 2021 and December 31, 2020, respectively, which includes accrued interest to related parties (Note 4)	351,773	414,860
Note payable to SY Corporation, including accrued interest of $435,174 and $411,385 at June 30, 2021 and December 31, 2020, respectively (payment obligation currently in default – Note 4)	856,086	864,551
Notes payable to officer, including accrued interest (Note 4)	214,164	213,067
Notes payable to former officer, including accrued interest (Note 4)	195,817	186,565
Other short-term notes payable	71,060	4,608
Total current liabilities	8,959,334	8,148,407
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, issued and outstanding: 37,500; common share issuable upon conversion at 0.000030 common shares per Series B share: 1	21,703	21,703
Common stock, $0.001 par value; shares authorized: 2,000,000,000; shares issued and outstanding: 90,396,596 at June 30, 2021 and 71,271,095 at December 31, 2020, respectively (Note 2 and Note 6)	90,397	71,271
Additional paid-in capital	163,543,778	162,654,002
Accumulated deficit	(172,472,759)	(170,810,296)
Total stockholders’ deficiency	(8,816,881)	(8,063,320)
Total liabilities and stockholders’ deficiency	$ 142,453	$ 85,087

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Preferred Stock, Par or Stated Value Per Share	$ 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	90,396,596	71,271,095
Common stock, shares outstanding	90,396,596	71,271,095
SY Corporation [Member]
Interest Payable, Current		$ 411,385
Convertible Notes Payable [Member]
Interest Payable, Current	$ 98,518	$ 85,693
Series B Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 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
Preferred Stock, Convertible, Conversion Price	$ 0.000030	$ 0.000030

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Operating expenses:
General and administrative, including related parties	$ 426,169	$ 463,739	$ 1,071,545	$ 829,019
Research and development, including related parties	237,828	153,176	392,592	308,466
Total operating expenses	663,997	616,915	1,464,137	1,137,485
Loss from operations	(663,997)	(616,915)	(1,464,137)	(1,137,485)
Gain on warrant exchange	1,099		1,099
Loss on extinguishment of debt and other liabilities in exchange for equity				(323,996)
Interest expense, including related parties	(151,842)	(190,606)	(231,312)	(331,316)
Foreign currency transaction gain (loss)	2,526	(8,616)	31,887	29,942
Net loss attributable to common stockholders	$ (812,214)	$ (816,137)	$ (1,662,463)	$ (1,762,855)
Net loss per common share - basic and diluted	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.04)
Weighted average common shares outstanding - basic and diluted	89,832,860	86,606,705	82,212,945	49,320,761

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Deficiency (Unaudited) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Balance at March 31, 2020	$ (8,454,618)	$ (8,063,320)	$ (7,451,419)	$ (7,444,819)	$ (8,063,320)	$ (7,444,819)	$ (7,444,819)
Sale of common stock		117,299
Costs of stock issuance		(52,609)
Issuance of common stock upon cashless warrant exercise
Gain on warrant exchanges	(1,099)
Note discounts	443,550		90,000
Issuances of common stock			330,808	940,118
Issuance of note commitment shares and beneficial conversion feature		97,500
Issuance of common stock upon conversion of convertible notes		252,511
Issuance of common stock upon conversion of convertible notes, shares					33,623,313
Stock-based compensation	7,500	44,250
Adjustment due to reverse stock split
Net loss	(812,214)	(850,249)	(816,137)	(946,718)	$ (1,662,463)	(1,762,855)	(4,301,211)
Balance, June 30, 2020	(8,816,881)	(8,454,618)	(7,846,748)	(7,451,419)	(8,816,881)	(7,846,748)	(8,063,320)
Common Stock [Member]
Balance at March 31, 2020	$ 89,497	$ 71,271	$ 33,694	$ 4,175	$ 71,271	$ 4,175	$ 4,175
Beginning Balance, shares	89,496,596	71,271,095	33,693,853	4,175,072	71,271,095	4,175,072	4,175,072
Sale of common stock		$ 3,600
Sale of Common Stock, shares		3,600,000
Costs of stock issuance
Issuance of common stock upon cashless warrant exercise	$ 900
Issuance of common stock upon cashless warrant exercise, shares	900,000
Issuances of common stock			$ 188,613	$ 29,519
Issuances of common stock, shares			188,613,528	29,518,781
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
Adjustment due to reverse stock split
Adjustment due to reverse stock split, shares		(56)
Balance, June 30, 2020	$ 90,397	$ 89,497	$ 222,307	$ 33,694	$ 90,397	$ 222,307	$ 71,271
Ending Balance, shares	90,396,596	89,496,596	222,307,381	33,693,853	90,396,596	222,307,381	71,271,095
Additional Paid-in Capital [Member]
Balance at March 31, 2020	$ 163,094,727	$ 162,654,002	$ 159,948,987	$ 159,038,388	$ 162,654,002	$ 159,038,388	$ 159,038,388
Sale of common stock		113,699
Costs of stock issuance		(52,609)
Issuance of common stock upon cashless warrant exercise	(900)
Gain on warrant exchanges	(1,099)
Note discounts	443,550		90,000
Issuances of common stock			142,195	910,599
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	7,500	44,250
Adjustment due to reverse stock split
Balance, June 30, 2020	163,543,778	163,094,727	160,181,182	159,948,987	163,543,778	160,181,182	162,654,002
Retained Earnings [Member]
Balance at March 31, 2020	(171,660,545)	(170,810,296)	(167,455,803)	(166,509,085)	(170,810,296)	(166,509,085)	(166,509,085)
Sale of common stock
Costs of stock issuance
Issuances of common stock
Issuance of note commitment shares and beneficial conversion feature
Issuance of common stock upon conversion of convertible notes
Adjustment due to reverse stock split
Net loss	(812,214)	(850,249)	(816,137)	(946,718)
Balance, June 30, 2020	$ 172,472,759	$ (171,660,545)	$ (168,271,940)	$ (167,455,803)	$ 172,472,759	$ (168,271,940)	$ (170,810,296)
Junior Convertible Subordinated Convertible Notes [Member]
Beginning Balance, shares	37,500	37,500	37,500	37,500	37,500	37,500	37,500
Ending Balance, shares	37,500	37,500	37,500	37,500	37,500	37,500	37,500
Junior Convertible Subordinated Convertible Notes [Member]
Balance at March 31, 2020	$ 21,703	$ 21,703	$ 21,703	$ 21,703	$ 21,703	$ 21,703	$ 21,703
Sale of common stock
Costs of stock issuance
Issuance of common stock upon cashless warrant exercise
Issuances of common stock
Issuance of note commitment shares and beneficial conversion feature
Issuance of common stock upon conversion of convertible notes
Stock-based compensation
Adjustment due to reverse stock split
Balance, June 30, 2020	$ 21,703	$ 21,703	$ 21,703	$ 21,703	$ 21,703	$ 21,703	$ 21,703

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Cash flows from operating activities:
Net loss	$ (812,214)	$ (850,249)	$ (816,137)	$ (946,718)	$ (1,662,463)	$ (1,762,855)	$ (4,301,211)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of original issue discount					22,193	12,315
Amortization of capitalized note costs and debt discounts					139,396	225,300
Stock-based compensation included in -
General and administrative expenses					36,750
Research and development expenses					15,000
Gain on warrant exchange	(1,099)				(1,099)
Loss on extinguishment of debt						323,996
Foreign currency transaction (gain) loss					(32,255)	(29,942)
(Increase) decrease in -
Prepaid expenses					(78,744)	(55,552)
Fees paid with common stock					4,000
Increase (decrease) in -
Accounts payable and accrued expenses					214,828	535,198
Accrued compensation and related expenses					590,850	492,243
Accrued interest payable					62,973	152,849
Net cash used in operating activities					(688,571)	(106,448)	(513,001)
Cash flows from financing activities:
Proceeds from convertible note borrowings					541,050	90,000
Proceeds from common stock issuance					117,299
Proceeds from issuance of note payable to officer						1,250
Repayment of officer advance					(5,000)
Borrowings on short-term note payable, net of repayments					66,453
Net cash provided by financing activities					719,802	91,250
Cash and cash equivalents:
Net increase/(decrease)					31,231	(15,198)
Balance at beginning of period		$ 825		$ 16,690	825	16,690	16,690
Balance at end of period	$ 32,056		$ 1,492		32,056	1,492	$ 825
Supplemental disclosures of cash flow information:
Interest					2,926	1,498
Income taxes
Non-cash financing activities:
Amortization of deferred financing costs					52,609
Debt discounts established for convertible debt					541,050	90,000
Issuance of common stock for accrued compensation and benefits						306,000
Debt and accrued interest converted to common stock					4,000	950,241
Cashless warrant exercises					$ 900	$ 15,638

Organization and Basis of Prese

Organization and Basis of Presentation	6 Months Ended
	Jun. 30, 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 June 30, 2021 and for the three-months and six-months ended June 30, 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 June 30, 2021, the results of its condensed consolidated operations for the three-months and six-months ended June 30, 2021 and 2020, changes in its condensed consolidated statements of stockholders’ deficiency for the three-months and six-months ended June 30, 2021 and 2020 and its condensed consolidated cash flows for the six-months ended June 30, 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 2021 and 2020 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 Annual Report on Form 10-K at December 31, 2020 (“2020 Form 10-K).

Business

Business	6 Months Ended
	Jun. 30, 2021
Accounting Policies [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 obstructive sleep apnea (“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 preclinical and clinical 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 ) is developing compounds that target the body’s endocannabinoid system, and in particular, the re-purposing of dronabinol, an endocannabinoid CB1 and CB2 receptor agonist, for the treatment of OSA. Dronabinol is already approved by the FDA for other indications. (ii) our neuromodulators platform (which we refer to as EndeavourRx) is made up of two programs: (a) our AMPAkines program, which is developing proprietary compounds that are positive allosteric modulators (“PAMs”) of AMPA-type glutamate receptors to promote neuronal function and (b) our GABAkines program, which is developing proprietary compounds that are PAMs of GABAA receptors, and 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 pharmaceutical 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, assuming the SEC qualifies the offering, a securities offering pursuant to Regulation A under the Securities Act. See Note 9. Subsequent Events – Filing of 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 $ 812,214 and $ 1,662,463 for the three-months and six-months ended June 30, 2021, respectively, and $ 4,301,211 for the fiscal year ended December 31, 2020, as well as negative operating cash flows of $ 688,571 for the six-months ended June 30, 2021 and $ 513,001 for the fiscal year ended December 31, 2020. The Company also had a stockholders’ deficiency of $ 8,816,881 at June 30, 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 assurance 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	6 Months Ended
	Jun. 30, 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 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 for additional information. Prepaid Insurance Prepaid insurance represents the premiums paid in March 2021 for directors and officers insurance and other insurance in April 2021. 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 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 There were warrants to purchase 380,568 shares of common stock issued as compensation or for services during the six-months ended June 30, 2021 and none during the six-months ended June 30, 2020. Warrants, if issued for services, are typically issued to placement agents or brokers for fund raising services. In addition warrants to purchase 11,256,333 shares of common stock were issued during the six-months ended June 30, 2021 to lenders with respect to or in association with the issuance of convertible notes to such lenders. Warrant 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 June 30, 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 June 30, 2021, 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 June 30, 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. Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share June 30, 2021 2020 Series B convertible preferred stock 1 1 Convertible notes payable 33,623,313 5,557,827 Common stock warrants 38,633,473 12,451,465 Common stock options 7,112,907 418,863 Total 79,369,694 18,428,156 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	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Notes Payable	4. Notes Payable Convertible Notes Payable On April 1, 2021, May 3, 2021, May 10, 2021 and June 30, 2021, the Company closed on financings, pursuant to which, four convertible notes were issued to three separate investors, due in each case, one year from the effective date (which for the first, second and fourth closings was March 31, 2021, April 30, 2021 and June 29, 2021, respectively), with maturity amounts of $ 112,500 , $ 150,000, $ 150,000 and $ 115,000 , respectively. In addition, the noteholders received as consideration, warrants to purchase 2,400,000 , 3,200,000, 3,200,000 and 2,453,333 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, $ 123,400 and $ 100,000 respectively, for an aggregate of $ 443,550 . 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 four 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). The Company periodically issues convertible notes with similar characteristics. As described in the table below, during the six-months ended June 30, 2021, there were eight such notes outstanding (including the convertible notes described in the paragraph above), 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 but one had an annual interest rate of 10% which was guaranteed in full. One note had an annual interest rate of 8% . 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 100% 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 with similar characteristics outstanding as of June 30, 2021 and the repayments by conversion during the six-months ended June 30, 2021: Schedule of Convertible Notes Outstanding 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 Balance sheet 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 8.00 % $ — $ — $ 2,368 $ (25,000 ) $ 17,368 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 $ 5,386 $ - $ 59,251 April 1, 2021 March 31, 2022 $ 112,500 10.00 % $ (112,500 ) $ 28,048 $ 2,805 $ - $ 30,853 May 3, 2021 April 30, 2022 $ 150,000 10.00 % $ (150,000 ) $ 25,068 $ 2,507 $ - $ 27,575 May 10, 2021 May 10, 2022 $ 150,000 10.00 % $ (150,000 ) $ 20,959 $ 2,096 $ - $ 23,055 June 30, 2021 June 29, 2022 $ 115,000 10.00 % $ (115,000 ) $ 315 $ 32 $ - $ 347 Total $ 892,000 $ (711,701 ) $ 163,122 $ 26,205 $ (248,511 ) $ 158,449 In addition to what appears in the table above, there is outstanding accrued interest of $ 2,747 On July 27, 2021, the maturity date of the note scheduled to mature on July 28, 2021 December 1, 2021 5,000 40,000 45,000 15,000 20,000 In addition to the convertible notes with similar characteristics described above, 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 $ 9,321 as of June 30, 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 Original Convertible Notes have either been exchanged as part of note and warrant exchange agreements executed in April and May of 2016 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 June 30, 2021 and December 31, 2020: Schedule of Convertible Notes Payable June 30, 2021 December 31, 2020 Principal amount of notes payable $ 75,000 $ 75,000 Accrued interest payable 71,256 64,357 Foreign currency transaction adjustment Total note payable $ 146,256 $ 139,357 As of June 30, 2021, principal and accrued interest on the Original Convertible Note that is subject to a default notice accrues annual interest at 12% 10% 51,111 26,111 48,700 23,700 As of June 30, 2021 all of the outstanding Original Convertible Notes, inclusive of accrued interest, were convertible into an aggregate of 1,286 Note Payable to SY Corporation Co., Ltd. On June 25, 2012, the Company borrowed 465,000,000 400,000 12% June 25, 2013 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 low impact ampakine compounds, such as CX717, CX1739 and CX1942 or certain related method of use patents. The note payable to SY Corporation consists of the following at June 30, 2021 and December 31, 2020: Schedule of Convertible Notes Payable June 30, 2021 December 31, 2020 Principal amount of note payable $ 399,774 $ 399,774 Accrued interest payable 435,174 411,384 Foreign currency transaction adjustment 21,138 53,393 Total note payable $ 856,086 $ 864,551 Interest expense with respect to this promissory note was $ 23,789 and $ 23,921 for the six-months ended June 30, 2021 and 2020, respectively, and $ 11,960 for the three-months ended June 30, 2021 and 2020. Notes Payable to Officers and Former Officers The following amounts were charged to interest expense with respect to notes payable to Dr. Arnold S. Lippa: $ 3,062 2,817 the three-months ended June 30, 2021 and 2020, respectively, and $ 6,097 5,633 The following amounts were charged to interest expense with respect to notes payable to Dr. James S. Manuso: $ 4,651 4,228 9,252 8,439 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 June 30, 2021 and December 31, 2020 consisted of premium financing agreements with respect to various insurance policies. At June 30, 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 $ 9,238 of short-term financing of office and clinical trials insurance premiums. At June 30, 2021 and December 31, 2020, the aggregate amount of the short-term notes payable was $ 71,060 and $ 4,608 respectively.

Settlement and Payment Agreemen

Settlement and Payment Agreements	6 Months Ended
	Jun. 30, 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 . On March 3, 2021, we executed a settlement agreement with Sharp (the “Sharp Settlement Agreement”), and 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 Sharp Settlement Agreement calls for a payment schedule of ten $10,000 payments due on April 1, 2021 and every other month thereafter, and permitted early settlement at $75,000 if the Company had paid Sharp that lower total by August 1, 2021, but the Company did not pay Sharp that lower amount by that date. The Company has recorded a liability to Sharp of $ 83,859 as of June 30, 2021 after payments totaling $ 20,000 pursuant to the Sharp Settlement Agreement . 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 4.5% 27,954 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. On February 23, 2021, our bank received two New Jersey Superior Court Levies totaling $ 320,911 1,559 On April 29, 2021, RespireRx entered into a payment and settlement agreement with the University of California Innovation and Entrepreneurship, pursuant to which it agreed to a payment schedule that is reflected in accounts payable and accrued expenses in the Company’s condensed consolidated financial statements as of June 30, 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. The payment due on July 1, 2021 The due date of the $ 100,000 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 June 30, 2021 and December 31, 2020. See Note 1 for additional information on the Pier transaction. 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 June 30, 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	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
Stockholders’ Deficiency	6. Stockholders’ Deficiency Preferred Stock RespireRx has authorized a total of 5,000,000 0.001 37,500 Series B Preferred Stock outstanding as of June 30, 2021 and 2020 consisted of 37,500 1 25,001 Although other series of preferred stock have been designated, no other shares of preferred stock are outstanding. As of June 30, 2021 and December 31, 2020, 3,504,424 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 per share. There are 90,396,596 shares of the Company’s common stock outstanding as of June 30, 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 1,821,470,177 shares of the Company’s common stock available for future issuances as of June 30, 2021. After accounting for incremental excess reserves contractually required by the various convertible notes and certain warrants, there were 1,744,916,143 , shares of common stock available for future issuances as of June 30, 2021. On May 27, 2021, a holder of a warrant exercised the warrant in part, exercising into 900,000 shares of common stock on a cashless basis, what would have exercised into 1,665,958 shares of common stock on a cash basis. The Company did not receive any cash proceeds from the exercise. No other warrants were exercised during the six-months ended June 30, 2021. No options were exercised during the six-months ended June 30, 2021. No warrants or options were exercised after June 30, 2021. Common Stock Warrants A summary of warrant activity for the six-months ended June 30, 2021 is presented below. Schedule of Warrants Activity Number of Weighted Weighted Warrants outstanding at December 31, 2020 28,809,352 $ 0.1528 2.64 Issued 12,561,174 0.02 Expired (8,595 ) Cancelled upon exchange (1,062,500 ) 0.07 Exercised (1,665,958 ) 0.02 Warrants outstanding at June 30, 2021 38,633,473 $ 0.1002 1.78 Warrants exercisable at June 30, 2020 12,451,465 $ 0.3272 3.79 Warrants exercisable at June 30, 2021 38,633,473 $ 0.1002 1.78 The exercise prices of common stock warrants outstanding and exercisable are as follows at June 30, 2021: Schedule of Exercise Prices of Common Stock Warrants Outstanding and Exercisable Exercise Warrants Outstanding and Exercisable (Shares) Expiration $ 0.016 2,212,500 May 17, 2022 $ 0.020 10,514,648 March 31, 2026 June 30, 2021 0.039 208,227 May 10, 2026 $ 0.047 172,341 May 3, 2026 $ 0.070 25,377,426 September 30, 2023 $ 11.00 27.50 148,331 December 31, 2021 December 30, 2023 38,633,473 Based on a value of $ 0.0365 12,727,148 A summary of warrant activity for the six-months ended June 30, 2020 is presented below. Number of Weighted Weighted Warrants outstanding at December 31, 2019 219,104 $ 18.7109 3.44000 Warrants issued due to anti-dilution provisions increasing number of originally issued warrants included in December 31, 2019 balance 13,882,479 0.0153 3.70650 Exercised (1,650,118 ) 0.0157 - Warrants outstanding and exercisable at June 30, 2020 12,451,465 $ 0.3272 3.78506 The exercise prices of common stock warrants outstanding and exercisable at June 30, 2020 ranged from $ 0.01485 to $ 79.30 and these warrants were exercisable into an aggregate of 12,451,465 shares, which warrants have expired or will expire, as applicable, between February 28, 2021 and October 22, 2024 . Based on a value of $ 0.064 per share on June 30, 2020, there were 12,269,098 exercisable in-the-money common stock warrants as of that date. 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 June 30, 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 six-months ended June 30, 2021 is presented below. Summary of Stock Option Activity 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 June 30, 2021 7,112,907 $ 1.43 4.13 Options exercisable at June 30, 2021 7,062,907 $ 1.44 4.13 The exercise prices of common stock options outstanding and exercisable were as follows at June 30, 2021: Schedule of Exercise Prices of Common Stock Options Outstanding and Exercisable Exercise Price Options Outstanding (Shares) Options Exercisable (Shares) Expiration Date $ 0.0540 1,700,000 1,650,000 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 7,062,907 There was no deferred compensation expense for the outstanding and unvested stock options at June 30, 2021. Based on a fair value of $0.0365 per share on June 30, 2021, there were no exercisable in-the-money common stock options as of that date. Reserved and Unreserved Shares of Common Stock As of June 30, 2021, there are 2,000,000,000 shares of common stock authorized, of which 90,396,596 are issued and outstanding. As of June 30, 2021, there are outstanding options to purchase 7,112,907 share of common stock and 6,325 and 8,756,559 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 June 30, 2021, there are 33,623,313 shares issuable upon conversion of convertible notes. As of June 30, 2021, there are 38,633,473 shares that may be issued upon exercise of outstanding warrants. As of June 30, 2021, the Series B Preferred Stock may convert into 1 share of common stock. Therefore, the Company is reserving 88,133,227 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 76,554,034 shares of common stock.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 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 was a boutique investment banking firm specializing in the life sciences sector that ceased its securities related activities in April 2021. On May 5, 2021, Aurora filed to withdraw its membership with FINRA and its registration with the SEC which withdrawal became effective in July 2021. Although Aurora has not provided services to RespireRx during the six-months ended June 30, 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 June 30, 2021. A description of advances and notes payable to officers is provided at Note 4.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 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 June 30, 2021 and 2020 with respect to such matters. See Note 5 for additional items and details. On April 29, 2021, RespireRx entered into a payment and settlement agreement with the University of California Innovation and Entrepreneurship, pursuant to which it agreed to a payment schedule that is reflected in accounts payable and accrued expenses in the Company’s condensed consolidated financial statements as of June 30, 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. 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 July 1, 2021 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. (“DNA Healthlink”), 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 June 30, 2021 and 2020, respectively, and $ 0 and $ 75,000 for the six-months ended June 30, 2021 and 2020, respectively, which is included in research and development expenses in the Company’s condensed consolidated statements of operations for such periods. Mr. Purcell provided services to the Company through DNA Healthlink at a rate of $250 per hour and totaled $ 5,000 during the three-months and six-months ended June 30, 2021, respectively. Mr. Purcell and the Company are in discussions intended to amend the contract with DNA Healthlink to define going-forward services to be provided to the Company and establish a rate therefore and to establish a payment schedule for amounts due to DNA Healthlink currently recorded in accounts payable. 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. The Company recorded, but did not pay cash compensation expense pursuant to this agreement of $ 72,375 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 September 30, 2023 The table below summarized the current cash commitments to each individual through the next September 30 th Summary of Current Cash Commitments in Employment Agreements Contract year ending Contract year ending Contract year ending September 30, 2021 September 30, 2022 September 30, 2023 Three 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 $ 75,000 $ 9,900 $ 150,000 $ 234,900 $ 300,000 $ 39,600 $ 300,000 $ 639,600 $ 300,000 $ 39,600 $ 300,000 $ 639,600 Arnold S. Lippa 75,000 9,900 - 84,900 — — — — — — — — Jeff E. Margolis 75,000 5,400 — 80,400 — — — — — — — — $ 225,000 $ 25,200 $ 150,000 $ 400,200 $ 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 Wisconsin-Milwaukee Outreach Services Agreement On July 12, 2021, the Company and the Board of Regents of the University of Wisconsin System on behalf of the University of Wisconsin-Milwaukee (“UWM”) entered into an Outreach Services Agreement pursuant to which UWM agreed to provide, among other molecules, multiple milligram to gram quantities of KRM-II-81 (GABAkine) and the Company agreed to pay UWM an annual sum of $ 75,000 payable in three installments of $ 25,000 each beginning October 12, 2021 and on a quarterly basis thereafter. The agreement terminates on June 30, 2022 unless extended upon consent of both parties. See Note 9 for additional information. 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 12.5 100,000 100,000 April 19, 2021 April 1, 2021. 350,000 500,000 1,000,000 150,000 200,000 250,000 The Company recorded charges to operations of $ 25,000 50,000 during the six-months ended June 30, 2021 and 2020, respectively, with respect to its 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 and six-months ended June 30, 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 15,000,000 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 and six-months ended June 30, 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 June 30, 2021, aggregating $ 2,179,870 License agreement amounts included in the 2021 column represents amounts contractually due from July 1, 2021 through December 31, 2021 (six months) and in each of the subsequent years, represents the full year. Employment agreement amounts included in the 2021 column represent amounts contractually due from July 1, 2021 through September 30, 2021 (three months) when such contracts expire unless extended pursuant to the terms of the contracts. Summary of Principal Cash Obligations and Commitments Payments Due By Year Total 2021 2022 2023 2024 2025 License agreements $ 585,370 $ 75,000 $ 165,092 $ 115,093 $ 130,185 $ 100,000 Employment agreements (1) 1,594,500 400,200 639,600 554,700 - - Total $ 2,179,870 $ 475,200 $ 804,692 $ 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	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
Subsequent Events	9. Subsequent Events University of Wisconsin-Milwaukee Outreach Services Agreement On July 12, 2021, the Company and the Board of Regents of the University of Wisconsin System on behalf of the University of Wisconsin-Milwaukee (“UWM”) entered into an Outreach Services Agreement pursuant to which UWM agreed to provide, among other molecules, multiple milligram to gram quantities of KRM-II-81 (GABAkine) and the Company agreed to pay UWM an annual sum of $ 75,000 payable in three installments of $ 25,000 each beginning October 12, 2021 and on a quarterly basis thereafter. The agreement terminates on June 30, 2022 unless extended upon consent of both parties. Amendment to Convertible Note On July 27, 2021, the maturity date of the note scheduled to mature on July 28, 2021 December 1, 2021 5,000 40,000 45,000 15,000 20,000 Filing of Form 1-A On August 9, 2021, the Company filed a Form 1-A Preliminary Offering Statement under Regulation A of the Securities Act with respect to a contemplated Tier 2 offering that may continue for a two-year period. No offering of securities may be made until and unless the offering is qualified by the SEC. The proposed offering is for up to 250,000,000 shares of common stock at a per share offering price of between $ 0.02 to $ 0.03 7,500,000

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 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
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 for additional information.
Prepaid Insurance	Prepaid Insurance Prepaid insurance represents the premiums paid in March 2021 for directors and officers insurance and other insurance in April 2021. 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 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 There were warrants to purchase 380,568 shares of common stock issued as compensation or for services during the six-months ended June 30, 2021 and none during the six-months ended June 30, 2020. Warrants, if issued for services, are typically issued to placement agents or brokers for fund raising services. In addition warrants to purchase 11,256,333 shares of common stock were issued during the six-months ended June 30, 2021 to lenders with respect to or in association with the issuance of convertible notes to such lenders. Warrant 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 June 30, 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 June 30, 2021, 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 June 30, 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. Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share June 30, 2021 2020 Series B convertible preferred stock 1 1 Convertible notes payable 33,623,313 5,557,827 Common stock warrants 38,633,473 12,451,465 Common stock options 7,112,907 418,863 Total 79,369,694 18,428,156
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)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share	At June 30, 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. Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share June 30, 2021 2020 Series B convertible preferred stock 1 1 Convertible notes payable 33,623,313 5,557,827 Common stock warrants 38,633,473 12,451,465 Common stock options 7,112,907 418,863 Total 79,369,694 18,428,156

Notes Payable (Tables)

Notes Payable (Tables)	6 Months Ended
	Jun. 30, 2021
Entity Listings [Line Items]
Schedule of Convertible Notes Outstanding	The table below summarizes the convertible notes with similar characteristics outstanding as of June 30, 2021 and the repayments by conversion during the six-months ended June 30, 2021: Schedule of Convertible Notes Outstanding 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 Balance sheet 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 8.00 % $ — $ — $ 2,368 $ (25,000 ) $ 17,368 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 $ 5,386 $ - $ 59,251 April 1, 2021 March 31, 2022 $ 112,500 10.00 % $ (112,500 ) $ 28,048 $ 2,805 $ - $ 30,853 May 3, 2021 April 30, 2022 $ 150,000 10.00 % $ (150,000 ) $ 25,068 $ 2,507 $ - $ 27,575 May 10, 2021 May 10, 2022 $ 150,000 10.00 % $ (150,000 ) $ 20,959 $ 2,096 $ - $ 23,055 June 30, 2021 June 29, 2022 $ 115,000 10.00 % $ (115,000 ) $ 315 $ 32 $ - $ 347 Total $ 892,000 $ (711,701 ) $ 163,122 $ 26,205 $ (248,511 ) $ 158,449
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 June 30, 2021 and December 31, 2020: Schedule of Convertible Notes Payable June 30, 2021 December 31, 2020 Principal amount of notes payable $ 75,000 $ 75,000 Accrued interest payable 71,256 64,357 Foreign currency transaction adjustment Total note payable $ 146,256 $ 139,357
SY Corporation [Member]
Entity Listings [Line Items]
Schedule of Convertible Notes Payable	The note payable to SY Corporation consists of the following at June 30, 2021 and December 31, 2020: Schedule of Convertible Notes Payable June 30, 2021 December 31, 2020 Principal amount of note payable $ 399,774 $ 399,774 Accrued interest payable 435,174 411,384 Foreign currency transaction adjustment 21,138 53,393 Total note payable $ 856,086 $ 864,551

Stockholders_ Deficiency (Table

Stockholders’ Deficiency (Tables)	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
Schedule of Warrants Activity	A summary of warrant activity for the six-months ended June 30, 2021 is presented below. Schedule of Warrants Activity Number of Weighted Weighted Warrants outstanding at December 31, 2020 28,809,352 $ 0.1528 2.64 Issued 12,561,174 0.02 Expired (8,595 ) Cancelled upon exchange (1,062,500 ) 0.07 Exercised (1,665,958 ) 0.02 Warrants outstanding at June 30, 2021 38,633,473 $ 0.1002 1.78 Warrants exercisable at June 30, 2020 12,451,465 $ 0.3272 3.79 Warrants exercisable at June 30, 2021 38,633,473 $ 0.1002 1.78 Number of Weighted Weighted Warrants outstanding at December 31, 2019 219,104 $ 18.7109 3.44000 Warrants issued due to anti-dilution provisions increasing number of originally issued warrants included in December 31, 2019 balance 13,882,479 0.0153 3.70650 Exercised (1,650,118 ) 0.0157 - Warrants outstanding and exercisable at June 30, 2020 12,451,465 $ 0.3272 3.78506
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 June 30, 2021: Schedule of Exercise Prices of Common Stock Warrants Outstanding and Exercisable Exercise Warrants Outstanding and Exercisable (Shares) Expiration $ 0.016 2,212,500 May 17, 2022 $ 0.020 10,514,648 March 31, 2026 June 30, 2021 0.039 208,227 May 10, 2026 $ 0.047 172,341 May 3, 2026 $ 0.070 25,377,426 September 30, 2023 $ 11.00 27.50 148,331 December 31, 2021 December 30, 2023 38,633,473
Summary of Stock Option Activity	A summary of stock option activity for the six-months ended June 30, 2021 is presented below. Summary of Stock Option Activity 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 June 30, 2021 7,112,907 $ 1.43 4.13 Options exercisable at June 30, 2021 7,062,907 $ 1.44 4.13
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 June 30, 2021: Schedule of Exercise Prices of Common Stock Options Outstanding and Exercisable Exercise Price Options Outstanding (Shares) Options Exercisable (Shares) Expiration Date $ 0.0540 1,700,000 1,650,000 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 7,062,907

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 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 Summary of Current Cash Commitments in Employment Agreements Contract year ending Contract year ending Contract year ending September 30, 2021 September 30, 2022 September 30, 2023 Three 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 $ 75,000 $ 9,900 $ 150,000 $ 234,900 $ 300,000 $ 39,600 $ 300,000 $ 639,600 $ 300,000 $ 39,600 $ 300,000 $ 639,600 Arnold S. Lippa 75,000 9,900 - 84,900 — — — — — — — — Jeff E. Margolis 75,000 5,400 — 80,400 — — — — — — — — $ 225,000 $ 25,200 $ 150,000 $ 400,200 $ 300,000 $ 39,600 $ 300,000 $ 639,600 $ 300,000 $ 39,600 $ 300,000 $ 639,600
Summary of Principal Cash Obligations and Commitments	Summary of Principal Cash Obligations and Commitments Payments Due By Year Total 2021 2022 2023 2024 2025 License agreements $ 585,370 $ 75,000 $ 165,092 $ 115,093 $ 130,185 $ 100,000 Employment agreements (1) 1,594,500 400,200 639,600 554,700 - - Total $ 2,179,870 $ 475,200 $ 804,692 $ 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				6 Months Ended		12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Net Income (Loss) Attributable to Parent	$ 812,214	$ 850,249	$ 816,137	$ 946,718	$ 1,662,463	$ 1,762,855	$ 4,301,211
Net Cash Provided by (Used in) Operating Activities					688,571	106,448	513,001
Stockholders' Equity Attributable to Parent	$ 8,816,881	$ 8,454,618	$ 7,846,748	$ 7,451,419	$ 8,816,881	$ 7,846,748	$ 8,063,320	$ 7,444,819

Schedule of Anti-dilutive Secur

Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share	79,369,694	18,428,156
Junior Convertible Subordinated Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share	1	1
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share	33,623,313	5,557,827
Common Stock Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share	38,633,473	12,451,465
Common Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share	7,112,907	418,863

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - shares	Jan. 05, 2021	Jun. 30, 2021	Jun. 30, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reverse stock split	the Company effected a ten to one reverse-stock split of its common stock
Number of stock or stock options granted		0
Stock options exercised		0	0
Warrant [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, before Forfeiture		380,568	0
Warrant [Member] | Placement Agents Or Brokers [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, before Forfeiture		11,256,333

Schedule of Convertible Notes O

Schedule of Convertible Notes Outstanding (Details) - USD ($)	Jun. 25, 2012	Jun. 30, 2021
Short-term Debt [Line Items]
Debt instrument maturity date	Jun. 25, 2013
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Original principal amount		$ 892,000
Original aggregate		(711,701)
Cumulative amortization		163,122
Accrued interest		26,205
Repayment by conversion		(248,511)
Balance sheet carrying amount		$ 158,449
July Two Two Thousand And Twenty Convertible Note [Member]
Short-term Debt [Line Items]
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 Twenty Eight Two Thousand And Twenty Convertible Note [Member]
Short-term Debt [Line Items]
Debt instrument maturity date		Jul. 28, 2021
Original principal amount		$ 40,000
Interest rate		8.00%
Original aggregate
Cumulative amortization
Accrued interest		2,368
Repayment by conversion		(25,000)
Balance sheet carrying amount		$ 17,368
July Thirty Two Thousand And Twenty Convertible Note [Member]
Short-term Debt [Line Items]
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 Seventeen Two Thousand And Twenty One Convertible Note [Member]
Short-term Debt [Line Items]
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		5,386
Repayment by conversion
Balance sheet carrying amount		$ 59,251
April One Two Thousand And Twenty One Convertible Note [Member]
Short-term Debt [Line Items]
Debt instrument maturity date		Mar. 31, 2022
Original principal amount		$ 112,500
Interest rate		10.00%
Original aggregate		$ (112,500)
Cumulative amortization		28,048
Accrued interest		2,805
Repayment by conversion
May 3, 2021 [Member]
Short-term Debt [Line Items]
Debt instrument maturity date		Apr. 30, 2022
Original principal amount		$ 150,000
Interest rate		10.00%
Original aggregate		$ (150,000)
Cumulative amortization		25,068
Accrued interest		2,507
Repayment by conversion
Balance sheet carrying amount		$ 27,575
May Ten Two Thousand And Twenty One Convertible Note [Member]
Short-term Debt [Line Items]
Debt instrument maturity date		May 10, 2022
Original principal amount		$ 150,000
Interest rate		10.00%
Original aggregate		$ (150,000)
Cumulative amortization		20,959
Accrued interest		2,096
Repayment by conversion
Balance sheet carrying amount		$ 23,055
June Thirty Two Thousand And Twenty One Convertible Note [Member]
Short-term Debt [Line Items]
Debt instrument maturity date		Jun. 29, 2022
Original principal amount		$ 115,000
Interest rate		10.00%
Original aggregate		$ (115,000)
Cumulative amortization		315
Accrued interest		32
Repayment by conversion
Balance sheet carrying amount		$ 347

Schedule of Convertible Notes P

Schedule of Convertible Notes Payable (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Total note payable	$ 856,086	$ 864,551
SY Corporation [Member]
Short-term Debt [Line Items]
Principal amount of note payable	399,774	399,774
Accrued interest payable	435,174	411,384
Foreign currency transaction adjustment	21,138	53,393
Total note payable	856,086	864,551
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Principal amount of note payable	75,000	75,000
Accrued interest payable	71,256	64,357
Total note payable	$ 146,256	$ 139,357

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	May 10, 2021	May 03, 2021	Apr. 02, 2021	Jun. 25, 2012	Jul. 27, 2021	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2014	Jul. 26, 2021
Short-term Debt [Line Items]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right						12,727,148	12,269,098		12,727,148	12,269,098
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 0.0365	$ 0.064		$ 0.0365	$ 0.064
Proceeds from Convertible Debt									$ 541,050	$ 90,000
Debt instrument maturity date				Jun. 25, 2013
Gain (loss) on extinguishment of debt										(323,996)
Interest Expense						151,842	190,606		231,312	331,316
Other Short-term Borrowings						71,060			71,060		$ 4,608
Nine Monthly Installments [Member]
Short-term Debt [Line Items]
Debt periodic payments									10,635
Samyang Optics Co Inc [Member]
Short-term Debt [Line Items]
Debt face amount				$ 400,000
Debt instrument interest rate				12.00%
Interest Expense						11,960	11,960		23,789	23,921
Samyang Optics Co Inc [Member] | Won [Member]
Short-term Debt [Line Items]
Debt face amount				$ 465,000,000
Dr Arnold S Lippa [Member]
Short-term Debt [Line Items]
Interest Expense						3,062	2,817		6,097	$ 5,633
Dr. James S. Manuso [Member]
Short-term Debt [Line Items]
Interest Expense						4,651	$ 4,228	$ 8,439	9,252
Minimum [Member]
Short-term Debt [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 0.01485			$ 0.01485
Maximum [Member]
Short-term Debt [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 79.30			$ 79.30
Convertible Notes [Member] | Investor One [Member]
Short-term Debt [Line Items]
Debt face amount			$ 112,500
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right			2,400,000
Proceeds from Convertible Debt			$ 96,750
Convertible Notes [Member] | Investor Two [Member]
Short-term Debt [Line Items]
Debt face amount		$ 150,000
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right		3,200,000
Proceeds from Convertible Debt		$ 123,400
Convertible Notes [Member] | Investor Three [Member]
Short-term Debt [Line Items]
Debt face amount	$ 150,000
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	3,200,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.02
Proceeds from Convertible Debt	$ 123,400
Debt Instrument, Convertible, Conversion Price	$ 0.02
Debt instrument interest rate	10.00%
Convertible Notes [Member] | Investor Four [Member]
Short-term Debt [Line Items]
Debt face amount						$ 115,000			$ 115,000
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	2,453,333
Proceeds from Convertible Debt	$ 100,000
Convertible Notes [Member] | Three Investors [Member]
Short-term Debt [Line Items]
Proceeds from Convertible Debt	$ 443,550
Convertible Notes [Member] | Three Investors [Member] | Minimum [Member]
Short-term Debt [Line Items]
Percentage of accrued interest prepayment premium	0.00%
Convertible Notes [Member] | Three Investors [Member] | Minimum [Member] | Accrued Interest [Member]
Short-term Debt [Line Items]
Percentage of accrued interest prepayment premium	100.00%
Convertible Notes [Member] | Three Investors [Member] | Maximum [Member]
Short-term Debt [Line Items]
Percentage of accrued interest prepayment premium	15.00%
Convertible Notes [Member] | Three Investors [Member] | Maximum [Member] | Accrued Interest [Member]
Short-term Debt [Line Items]
Percentage of accrued interest prepayment premium	115.00%
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Debt Instrument, Convertible, Conversion Price						$ 0.02			$ 0.02
Debt instrument interest rate						10.00%			10.00%
Accrued interest						$ 71,256			$ 71,256		64,357
Convertible Notes Payable [Member] | Single Investor [Member]
Short-term Debt [Line Items]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right						19,000			19,000
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 15			$ 15
Accrued interest						$ 9,321			$ 9,321
Debt instrument maturity date									Dec. 30, 2023
Convertible Debt						$ 35,000			$ 35,000
Convertible Notes Payable [Member] | Subsequent Event [Member]
Short-term Debt [Line Items]
Debt face amount					$ 20,000								$ 15,000
Debt instrument maturity date					Jul. 28, 2021
Increase in convertible notes payable					$ 5,000
Convertible Debt					$ 45,000								$ 40,000
Convertible Notes Payable [Member] | Subsequent Event [Member] | Extended Maturity [Member]
Short-term Debt [Line Items]
Debt instrument maturity date					Dec. 1, 2021
Convertible Notes Payable [Member] | Minimum [Member]
Short-term Debt [Line Items]
Percentage of accrued interest prepayment premium						100.00%			100.00%
Convertible Notes Payable [Member] | Maximum [Member]
Short-term Debt [Line Items]
Percentage of accrued interest prepayment premium						115.00%			115.00%
One Note [Member]
Short-term Debt [Line Items]
Debt instrument interest rate						8.00%			8.00%
Conversions of Convertible Debt [Member]
Short-term Debt [Line Items]
Accrued interest						$ 2,747			$ 2,747
Original Convertible Notes [Member]
Short-term Debt [Line Items]
Debt instrument interest rate						12.00%			12.00%
Accrued interest						$ 26,111			$ 26,111		23,700
Percentage of convertible notes payable						10.00%			10.00%
Debt periodic payments									$ 51,111		48,700
Gain (loss) on extinguishment of debt									$ 1,286
Original Convertible Notes [Member] | Single Investor [Member]
Short-term Debt [Line Items]
Debt face amount												$ 579,500
Debt instrument interest rate												10.00%
Debt instrument maturity date												Sep. 15, 2016
Other Short-Term Notes Payable [Member]
Short-term Debt [Line Items]
Debt instrument interest rate						11.00%			11.00%
Insurance premium						$ 81,672			$ 81,672
Insurance premium remaining amount						20,347			20,347
Other Short-term Borrowings						9,238			9,238
Short-term Debt						$ 71,060			$ 71,060		$ 4,608

Settlement and Payment Agreem_2

Settlement and Payment Agreements (Details Narrative) - USD ($)	Apr. 29, 2021	Feb. 21, 2020	Jan. 18, 2017	Apr. 29, 2021	Jun. 30, 2021	Dec. 31, 2020	Feb. 23, 2021
Short-term Debt [Line Items]
Attorneys fees and cost			$ 47,937
Investment Banking Services [Member]
Short-term Debt [Line Items]
Accrued Liabilities, Current					$ 225,000	$ 225,000
Sharp Settlement Agreement [Member]
Short-term Debt [Line Items]
Repayments of Related Party Debt					$ 20,000
Debt Instrument, Date of First Required Payment	Jul. 1, 2021
2014 License Agreement [Member]
Short-term Debt [Line Items]
Repayment of debt						$ 100,000
Sharp Clinical Services Inc [Member]
Short-term Debt [Line Items]
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 $
Late payment fees		$ 103,890
Legal settlement		$ 104,217
Long-term Debt, Description					On March 3, 2021, we executed a settlement agreement with Sharp (the “Sharp Settlement Agreement”), and 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 Sharp Settlement Agreement calls for a payment schedule of ten $10,000 payments due on April 1, 2021 and every other month thereafter, and permitted early settlement at $75,000 if the Company had paid Sharp that lower total by August 1, 2021, but the Company did not pay Sharp that lower amount by that date.
Due to related party					$ 83,859
Salamandra [Member]
Short-term Debt [Line Items]
Late payment fees description			Additionally, the arbitrator granted Salamandra attorneys’ fees and costs of $47,937. All such amounts have been accrued as of June 30, 2021 and December 31, 2020, including accrued interest at 4.5% annually from February 26, 2018, the date of the judgment, through June 30, 2021, totaling $27,954.
Legal settlement					$ 27,954
Due to related party			$ 146,082
Debt Instrument, Interest Rate, Stated Percentage			4.50%
Sharp and Salamandra [Member]
Short-term Debt [Line Items]
Due to related party							$ 320,911
Cash at bank							$ 1,559
University of California Innovation and Entrepreneurship [Member]
Short-term Debt [Line Items]
Due to related party	$ 234,657			$ 234,657
Debt Instrument, Frequency of Periodic Payment				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. The payment due on July 1, 2021 was timely paid.

Schedule of Warrants Activity (

Schedule of Warrants Activity (Details) - $ / shares	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Equity [Abstract]
Number of Warrants, Outstanding, Beginning balance	28,809,352	219,104
Weighted Average Exercise Price, Outstanding, Beginning balance	$ 0.1528	$ 18.7109
Weighted Average Remaining Contractual Life (in Years), Outstanding, Beginning	2 years 7 months 20 days	3 years 5 months 8 days
Number of Warrants, Issued	12,561,174	13,882,479
Weighted Average Exercise Price, Issued	$ 0.02	$ 0.0153
Number of Warrants, Expired	(8,595)
Number of Warrants, Cancelled upon exchange	(1,062,500)
Weighted Average Exercise Price, Cancelled upon exchange	$ 0.07
Number of Warrants, Exercised	(1,665,958)	(1,650,118)
Weighted Average Exercise Price, Exercised	$ 0.02	$ 0.0157
Number of Warrants, Outstanding, Ending balance	38,633,473	12,451,465
Weighted Average Exercise Price, Outstanding, Ending balance	$ 0.1002
Weighted Average Remaining Contractual Life (in Years), Outstanding, Ending	1 year 9 months 10 days	3 years 9 months 12 days
Number of Warrants, Outstanding, Exercisable Beginning balance	12,451,465
Weighted Average Exercise Price, Exercisable, Beginning	$ 0.3272
Weighted Average Remaining Contractual Life (in Years), Exercisable Beginning	3 years 9 months 14 days
Number of Warrants, Outstanding, Exercisable Ending balance	38,633,473
Weighted Average Exercise Price, Exercisable, Ending	$ 0.1002	$ 0.3272
Weighted Average Remaining Contractual Life (in Years), Exercisable Ending	1 year 9 months 10 days
Weighted Average Remaining Contractual Life (in Years), Issued		3 years 8 months 14 days
Weighted Average Remaining Contractual Life (in Years), Exercised

Schedule of Exercise Prices of

Schedule of Exercise Prices of Common Stock Warrants Outstanding and Exercisable (Details) - $ / shares	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price	$ 0.0365		$ 0.064
Warrants, Outstanding (Shares)	38,633,473	28,809,352	12,451,465	219,104
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price			$ 0.01485
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price			$ 79.30
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Outstanding (Shares)	38,633,473
Exercise Price Range One [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price	$ 0.016
Warrants, Outstanding (Shares)	2,212,500
Warrants, Expiration Date	May 17, 2022
Exercise Price Range Two [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price	$ 0.020
Warrants, Outstanding (Shares)	10,514,648
Exercise Price Range Two [Member] | Warrant [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Expiration Date	Mar. 31, 2026
Exercise Price Range Two [Member] | Warrant [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Expiration Date	Jun. 30, 2021
Exercise Price Range Three [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price	$ 0.039
Warrants, Outstanding (Shares)	208,227
Warrants, Expiration Date	May 10, 2026
Exercise Price Range Four [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price	$ 0.047
Warrants, Outstanding (Shares)	172,341
Warrants, Expiration Date	May 3, 2026
Exercise Price Range Five [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price	$ 0.070
Warrants, Outstanding (Shares)	25,377,426
Warrants, Expiration Date	Sep. 30, 2023
Exercise Price Range Six [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Outstanding (Shares)	148,331
Exercise Price Range Six [Member] | Warrant [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price	$ 11
Warrants, Expiration Date	Dec. 31, 2021
Exercise Price Range Six [Member] | Warrant [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price	$ 27.50
Warrants, Expiration Date	Dec. 30, 2023

Summary of Stock Option Activit

Summary of Stock Option Activity (Details)	6 Months Ended
	Jun. 30, 2021$ / sharesshares
Equity [Abstract]
Number of shares, Options outstanding, beginning balance | shares	7,165,215
Weighted Average Exercise Price, Options outstanding, beginning balance | $ / shares	$ 1.96
Weighted Average Remaining Contractual Life (in Years), Options outstanding, beginning balance	4 years 11 months 23 days
Number of shares, Options Expired | shares	(52,308)
Weighted Average Exercise Price, Options Expired | $ / shares	$ 73.78
Weighted Average Remaining Contractual Life (in Years), Options outstanding, Expired
Number of shares, Options outstanding, ending balance | shares	7,112,907
Weighted Average Exercise Price, Options outstanding, ending balance | $ / shares	$ 1.43
Weighted Average Remaining Contractual Life (in Years), Options outstanding, ending balance	4 years 1 month 17 days
Number of shares, Options exercisable ending balance | shares	7,062,907
Weighted Average Exercise Price, Options exercisable ending balance | $ / shares	$ 1.44
Weighted Average Remaining Contractual Life (in Years), Options exercisable ending balance	4 years 1 month 17 days

Schedule of Exercise Prices o_2

Schedule of Exercise Prices of Common Stock Options Outstanding and Exercisable (Details)	6 Months Ended
	Jun. 30, 2020$ / sharesshares
Summary of Investment Holdings [Line Items]
Options Outstanding (Shares)	7,112,907
Options Exercisable (Shares)	7,062,907
Stock Option One [Member]
Summary of Investment Holdings [Line Items]
Options Exercise Price | $ / shares	$ 0.0540
Options Outstanding (Shares)	1,700,000
Options Exercisable (Shares)	1,650,000
Options, Expiration Date	Sep. 30, 2025
Stock Option Two [Member]
Summary of Investment Holdings [Line Items]
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]
Summary of Investment Holdings [Line Items]
Options Outstanding (Shares)	362,907
Options Exercisable (Shares)	362,907
Stock Option Three [Member] | Minimum [Member]
Summary of Investment Holdings [Line Items]
Options Exercise Price | $ / shares	$ 7
Options, Expiration Date	Sep. 12, 2021
Stock Option Three [Member] | Maximum [Member]
Summary of Investment Holdings [Line Items]
Options Exercise Price | $ / shares	$ 195
Options, Expiration Date	Dec. 9, 2027

Stockholders_ Deficiency (Detai

Stockholders’ Deficiency (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2021	May 27, 2021	Mar. 31, 2021	Dec. 31, 2020	Jun. 30, 2020
Class of Stock [Line Items]
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
Common Stock, Shares Authorized	2,000,000,000			2,000,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001			$ 0.001
Common Stock, Shares, Outstanding	90,396,596			71,271,095
Warrants exercise price	$ 0.0365				$ 0.064
Warrants exercised	12,727,148				12,269,098
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	7,112,907
Common Stock, Shares, Issued	90,396,596			71,271,095
Stock Issued During Period, Shares, Conversion of Convertible Securities	33,623,313
Number of additional contractual reserves shares	76,554,034
Warrant [Member]
Class of Stock [Line Items]
Warrants exercised	12,451,465
Warrants expiration	February 28, 2021 and October 22, 2024
Minimum [Member]
Class of Stock [Line Items]
Warrants exercise price					$ 0.01485
Maximum [Member]
Class of Stock [Line Items]
Warrants exercise price					$ 79.30
Cashless Basis [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		900,000
Cash Basis [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		1,665,958
2014 and 2015 Stock and Stock Option Plans [Member]
Class of Stock [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance	1,821,470,177
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	1,744,916,143
2015 Stock and Stock Option Plan [Member]
Class of Stock [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance	88,133,227
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	38,633,473
Warrants exercise price			$ 0.0365
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	8,756,559
2014 Equity Plan [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	6,325
2015 Equity Plan [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	8,756,559
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	37,500			37,500
Preferred stock, par value	$ 0.001			$ 0.001
Preferred stock, shares issued	37,500			37,500
Preferred stock shares issuable upon conversion	1			1
Preferred stock, liquidation preference value	$ 25,001			$ 25,001
Series B Preferred Stock [Member] | Private Placement [Member]
Class of Stock [Line Items]
Preferred stock, shares issued	37,500			37,500

Related Party Transactions (Det

Related Party Transactions (Details Narrative)	Jun. 30, 2021USD ($)
Aurora Capital LLC [Member]
Related Party Transaction [Line Items]
Accounts Payable and Accrued Liabilities	$ 96,000

Summary of Current Cash Commitm

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
Multiemployer Plan [Line Items]
Base Salary	$ 225,000	$ 300,000	$ 300,000
Benefits	25,200	39,600	39,600
Guaranteed Bonus	150,000	300,000	300,000
Total	400,200	639,600	639,600
Timothy L. Jones [Member]
Multiemployer Plan [Line Items]
Base Salary	75,000	300,000	300,000
Benefits	9,900	39,600	39,600
Guaranteed Bonus	150,000	300,000	300,000
Total	234,900	639,600	639,600
Dr Arnold S Lippa [Member]
Multiemployer Plan [Line Items]
Base Salary	75,000
Benefits	9,900
Guaranteed Bonus
Total	84,900
Mr Margolis [Member]
Multiemployer Plan [Line Items]
Base Salary	75,000
Benefits	5,400
Guaranteed Bonus
Total	$ 80,400

Summary of Principal Cash Oblig

Summary of Principal Cash Obligations and Commitments (Details)	Jun. 30, 2021USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total	$ 2,179,870
2021	475,200
2022	804,692
2023	669,793
2024	130,185
2025	100,000
Licensing Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total	585,370
2021	75,000
2022	165,092
2023	115,093
2024	130,185
2025	100,000
Employment Contracts [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total	1,594,500	[1]
2021	400,200	[1]
2022	639,600	[1]
2023	554,700	[1]
2024		[1]
2025		[1]
[1]	The payment of certain of such amounts has been deferred indefinitely, as described above in “Employment Agreements”.

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($)	Aug. 12, 2021	Jul. 27, 2021	Apr. 29, 2021	Oct. 15, 2014	Mar. 30, 2011	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Jul. 12, 2021
Loss Contingencies [Line Items]
Share based compensation								$ 36,750
Agreement termination	Jun. 30, 2022
Principal cash obligations and commitments						$ 2,179,870		$ 2,179,870
Subsequent Event [Member]
Loss Contingencies [Line Items]
Purchase Commitment, Remaining Minimum Amount Committed											$ 75,000
Subsequent Event [Member] | Three Installments [Member]
Loss Contingencies [Line Items]
Purchase Commitment, Remaining Minimum Amount Committed											$ 25,000
Richard Purcell [Member]
Loss Contingencies [Line Items]
Revenue, Performance Obligation, Description of Timing								Mr. Purcell provided services to the Company through DNA Healthlink at a rate of $250 per hour
Serivce cost								$ 5,000
David Dickason [Member]
Loss Contingencies [Line Items]
Share based compensation								$ 72,375
Revenue, Performance Obligation, Description of Timing								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. The Company recorded, but did not pay cash compensation expense pursuant to this agreement of $72,375 for the six-months ended June 30, 2021.
Mr. Jones [Member]
Loss Contingencies [Line Items]
Initial termination date								Sep. 30, 2023
Bausch Health Companies Inc [Member] | Maximum [Member]
Loss Contingencies [Line Items]
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]
Loss Contingencies [Line Items]
Payments for Other Fees				$ 12,500
Share based compensation						0	$ 37,500	$ 0	75,000
University Of Illinois Two Thousand Fourteen Exclusive License Agreement [Member]
Loss Contingencies [Line Items]
Percentage of royalty on net sale								4.00%
Percentage of payment on sub licensee revenue								12.50%
Minimum annual royalty payment amount								$ 100,000		$ 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	50,000	$ 50,000
University Of Illinois Two Thousand Fourteen Exclusive License Agreement [Member] | Due Within Five Days After Dosing of First Patient Phase Three Human Clinical Trial [Member]
Loss Contingencies [Line Items]
Payment for sale of product								350,000
University Of Illinois Two Thousand Fourteen Exclusive License Agreement [Member] | Due Within Five Days After First New Drug Application Filing [Member]
Loss Contingencies [Line Items]
Payment for sale of product								500,000
University Of Illinois Two Thousand Fourteen Exclusive License Agreement [Member] | Due Within Twelve Months of First Commercial Sale Member [Member]
Loss Contingencies [Line Items]
Payment for sale of product								1,000,000
University Of Illinois Two Thousand Fourteen Exclusive License Agreement [Member] | First Sale Of Product [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Minimum annual royalty payment amount								200,000
University Of Illinois Two Thousand Fourteen Exclusive License Agreement [Member] | First Commercial Sale Of Product [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Minimum annual royalty payment amount								250,000
Convertible Notes Payable [Member]
Loss Contingencies [Line Items]
Debt Instrument, Description			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.
Notes Payable, Current						$ 75,000		$ 75,000		$ 75,000
Convertible Notes Payable [Member] | Subsequent Event [Member]
Loss Contingencies [Line Items]
Debt Instrument, Description		On July 27, 2021, the maturity date of the note scheduled to mature on July 28, 2021 was extended to December 1, 2021 and the original and remaining principal amount of the note was increased by $5,000 from $40,000 to $45,000 and from $15,000 to $20,000 respectively, with interest on the incremental increase in principal amount accruing from the note inception date.
Convertible Notes Payable [Member] | Paymentand Settlement Agreement [Member] | University of California Innovation and Entrepreneurship [Member]
Loss Contingencies [Line Items]
Notes Payable			$ 234,657
Notes Payable, Current			175,000
Payment to related party			$ 234,657
Debt Instrument, Date of First Required Payment			Jul. 1, 2021

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Aug. 12, 2021	Aug. 09, 2021	Jul. 27, 2021	Apr. 29, 2021	Jun. 25, 2012	Jul. 27, 2021	Jul. 26, 2021	Jul. 12, 2021
Subsequent Event [Line Items]
Agreement termination	Jun. 30, 2022
Debt Instrument, Maturity Date					Jun. 25, 2013
Convertible Notes Payable [Member]
Subsequent Event [Line Items]
Debt instrument, description				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.
Subsequent Event [Member]
Subsequent Event [Line Items]
Purchase Commitment, Remaining Minimum Amount Committed								$ 75,000
Sale of Stock, Number of Shares Issued in Transaction		250,000,000
Proceeds from debt		$ 7,500,000
Subsequent Event [Member] | Minimum [Member]
Subsequent Event [Line Items]
Sale of Stock, Price Per Share		$ 0.02
Subsequent Event [Member] | Maximum [Member]
Subsequent Event [Line Items]
Sale of Stock, Price Per Share		$ 0.03
Subsequent Event [Member] | Convertible Notes Payable [Member]
Subsequent Event [Line Items]
Debt instrument, description			On July 27, 2021, the maturity date of the note scheduled to mature on July 28, 2021 was extended to December 1, 2021 and the original and remaining principal amount of the note was increased by $5,000 from $40,000 to $45,000 and from $15,000 to $20,000 respectively, with interest on the incremental increase in principal amount accruing from the note inception date.
Debt Instrument, Maturity Date						Jul. 28, 2021
Increase in convertible notes payable						$ 5,000
Convertible Debt			$ 45,000			45,000	$ 40,000
Debt Instrument, Face Amount			$ 20,000			$ 20,000	$ 15,000
Subsequent Event [Member] | Convertible Notes Payable [Member] | Extended Maturity [Member]
Subsequent Event [Line Items]
Debt Instrument, Maturity Date						Dec. 1, 2021
Subsequent Event [Member] | Three Installments [Member]
Subsequent Event [Line Items]
Purchase Commitment, Remaining Minimum Amount Committed								$ 25,000