RespireRx Pharmaceuticals (RSPI) 10-K 17 Apr 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Apr. 14, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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 Public Float			$ 360,000
Entity Common Stock, Shares Outstanding		144,326,672
Documents Incorporated by Reference	NONE
ICFR Auditor Attestation Flag	false
Auditor Firm ID	200
Auditor Name	HASKELL & WHITE LLP
Auditor Location	Irvine, California

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 88	$ 1,398
Deferred financing costs		177,883
Prepaid expenses	22,693	29,456
Total current assets	22,781	208,737
Total assets	22,781	208,737
Current liabilities:
Accounts payable and accrued expenses, including $725,618 and $483,195 payable to related parties at December 31, 2022 and 2021, respectively	5,724,390	5,235,767
Accrued compensation and related expenses	3,296,008	2,608,708
Convertible notes payable, currently due and payable on demand, including accrued interest of $327,881 and $151,391 at December 31, 2022 and 2021, respectively, (of which $58,934, including accrued interest of $39,525, was the subject of notices of default at December 31, 2022) (Note 4)	1,258,315	790,153
Note payable to SY Corporation, including accrued interest of $507,330 and $459,358 at December 31, 2022 and 2021, respectively, payment obligation currently in default (Note 4)	833,463	837,104
Notes and advances payable to officers, including accrued interest of $71,292 and $59,006 at December 31, 2022 and 2021, respectively (Note 4)	375,334	230,356
Notes payable to former officer, including accrued interest of $98,144 and $77,622 as of December 31, 2022 and December 31, 2021, respectively (Note 4)	225,744	205,222
Other short-term notes payable	15,847	15,185
Total current liabilities	11,729,101	9,922,495
Long-term liabilities
Long-term accounts payable associated with payment settlement agreements, including long-term accounts payable due to affiliates of $294,000 and $0 as of December 31, 2021 and 2020 respectively (Note 5)	174,000	294,000
Total long-term liabilities	174,000	294,000
Total liabilities	11,903,101	10,216,495
Commitments and contingencies (Note 9)
Stockholders’ deficiency: (Note 6)
Series B convertible preferred stock, $0.001 par value; $0.6667 per share liquidation preference; aggregate liquidation preference $25,001; shares authorized: 37,500; shares issued and outstanding: 37,500; common shares 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: 125,544,276 and 97,894,276 at December 31, 2021 and 2020, respectively (reflected on a post 10 for 1 reverse stock split basis which occurred on January 5, 2021)	125,544	97,894
Additional paid-in capital	164,030,289	163,827,781
Accumulated deficit	(176,057,856)	(173,955,136)
Total stockholders’ deficiency	(11,880,320)	(10,007,758)
Total liabilities and stockholders’ deficiency	$ 22,781	$ 208,737

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022
Accounts payable and accrued expenses payable to related parties	$ 483,195	$ 725,618
Debt Instrument, Debt Default, Amount		58,934
Due to affiliates	$ 0	$ 294,000
Preferred stock, par value		$ 0.001
Preferred stock, shares authorized		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	97,894,276	125,544,276
Common stock, shares outstanding	97,894,276	125,544,276
Stockholders' Equity, Reverse Stock Split	10 for 1 reverse stock split basis which occurred on January 5, 2021
Series B Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, liquidation preference per share	$ 0.6667	$ 0.6667
Preferred stock, aggregate 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, conversion price	$ 0.000030	$ 0.000030
Officer [Member]
Interest Payable, Current	$ 59,006	$ 71,292
Former Officer [Member]
Interest Payable, Current	77,622	98,144
SY Corporation [Member]
Interest Payable, Current	459,358	507,330
Deemed to be in Default [Member]
Debt Instrument, Debt Default, Amount		39,525
Convertible Notes Payable [Member]
Interest Payable, Current	$ 151,391	$ 327,881

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating expenses:
General and administrative, including $351,600 and $1,104,226 to related parties for the years ended December 31, 2022 and 2021, respectively	$ 1,149,823	$ 1,857,085
Research and development, including $339,600 and $448,625 to related parties for the years ended December 31, 2022 and 2021, respectively	429,532	702,043
Total operating costs and expenses	1,579,355	2,559,128
Loss from operations	(1,579,355)	(2,559,128)
Gain on warrant exchange		1,099
Gain on settlement or modification of debt and other liabilities	100,000	62,548
Loss on note modification	(71,161)
Interest expense, including $13,536 and $12,289 to related parties for the years ended December 31, 2022 and 2021, respectively	(603,818)	(724,769)
Foreign currency transaction gain (loss)	51,614	75,410
Net loss	(2,102,720)	(3,144,840)
Deemed dividends from warrant anti-dilution provisions	(1,870,273)	(378,042)
Net loss attributable to common shareholders	$ (3,972,993)	$ (3,522,882)
Net loss per common share - basic and diluted respectively (reflected on a post 10 for 1 reverse stock split basis which occurred on January 5, 2021)	$ (0.04)	$ (0.04)
Weighted average common shares outstanding - basic and diluted respectively (reflected on a post 10 for 1 reverse stock split basis which occurred on January 5, 2021)	111,322,742	88,347,206

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Related party transaction, general and administrative expenses from transactions with related party	$ 351,600	$ 1,104,226
Costs and expenses, related party	339,600	448,625
Interest expense to related parties	$ 13,536	$ 12,289
Stockholders' Equity, Reverse Stock Split		10 for 1 reverse stock split basis which occurred on January 5, 2021

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficiency - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balance at December 31, 2021	$ (10,007,758)	$ (8,063,320)
Sale of common stock		117,299
Costs of stock issuance		(52,609)
Issuance of note commitment shares and beneficial conversion feature		70,488
Issuance of common stock upon conversion of convertible notes	217,000	332,510
Stock-based compensation		58,750
Adjustment due to reverse stock split
Gain on warrant exchange		(1,099)
Issuance of notes payable with beneficial conversion features, other note discounts, warrant, and/or commitment shares		675,063
Issuance of common stock upon cashless exercise of warrants
Net loss	(2,102,720)	(3,144,840)
Warrant value for issuance of convertible notes	13,158
Balance at December 31, 2022	(11,880,320)	(10,007,758)
Common Stock [Member]
Balance at December 31, 2021	$ 97,894	$ 71,271
Beginning balance, shares	97,894,276	71,271,095
Sale of common stock		$ 3,600
Sale of common stock, shares		3,600,000
Costs of stock issuance
Issuance of note commitment shares and beneficial conversion feature		$ 3,553
Issuance of note commitment shares and beneficial conversion feature, shares		3,553,000
Issuance of common stock upon conversion of convertible notes	$ 21,700	$ 16,625
Issuance of common stock upon conversion of convertible notes, shares	21,700,000	16,625,557
Stock-based compensation
Adjustment due to reverse stock split
Adjustment due to reverse stock split, shares		(56)
Gain on warrant exchange
Issuance of notes payable with beneficial conversion features, other note discounts, warrant, and/or commitment shares
Issuance of common stock upon cashless exercise of warrants	$ 5,950	$ 2,845
Issuance of common stock upon cashless warrant exercise, shares	5,950,000	2,844,680
Net loss
Balance at December 31, 2022	$ 125,544	$ 97,894
Ending balance, shares	125,544,276	97,894,276
Additional Paid-in Capital [Member]
Balance at December 31, 2021	$ 163,827,781	$ 162,654,002
Sale of common stock		113,699
Costs of stock issuance		(52,609)
Issuance of note commitment shares and beneficial conversion feature		66,935
Issuance of common stock upon conversion of convertible notes	195,300	315,885
Stock-based compensation		58,750
Adjustment due to reverse stock split
Gain on warrant exchange		(1,099)
Issuance of notes payable with beneficial conversion features, other note discounts, warrant, and/or commitment shares		675,063
Issuance of common stock upon cashless exercise of warrants	(5,950)	(2,845)
Net loss
Warrant value for issuance of convertible notes	13,158
Balance at December 31, 2022	164,030,289	163,827,781
Retained Earnings [Member]
Balance at December 31, 2021	(173,955,136)	(170,810,296)
Sale of common stock
Costs of stock issuance
Issuance of note commitment shares and beneficial conversion feature
Issuance of common stock upon conversion of convertible notes
Stock-based compensation
Adjustment due to reverse stock split
Gain on warrant exchange
Issuance of notes payable with beneficial conversion features, other note discounts, warrant, and/or commitment shares
Issuance of common stock upon cashless exercise of warrants
Net loss	(2,102,720)	(3,144,840)
Balance at December 31, 2022	(176,057,856)	(173,955,136)
Series B and Series H Convertible Preferred Stock [Member] | Preferred Stock [Member]
Balance at December 31, 2021	$ 21,703	$ 21,703
Beginning balance, shares	37,500	37,500
Sale of common stock
Costs of stock issuance
Issuance of note commitment shares and beneficial conversion feature
Issuance of common stock upon conversion of convertible notes
Stock-based compensation
Adjustment due to reverse stock split
Gain on warrant exchange
Issuance of notes payable with beneficial conversion features, other note discounts, warrant, and/or commitment shares
Issuance of common stock upon cashless exercise of warrants
Net loss
Balance at December 31, 2022	$ 21,703	$ 21,703
Ending balance, shares	37,500	37,500

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net loss	$ (2,102,720)	$ (3,144,840)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discounts related to convertible notes payable	390,911	552,787
Stock-based compensation and fees included in -
Equity based conversion fees	2,000
Deferred financing costs	177,883
Gain on warrant exchange		(1,099)
Gain on settlement or modification of debt or other liabilities	(100,000)
Loss on modification of convertible notes	71,161
Foreign currency transaction loss (gain)	(51,614)	(75,410)
(Increase) decrease in -
Prepaid expenses and advanced clinical research payments	102,614	2,197
Deferred financing costs		(177,883)
Increase (decrease) in -
Accounts payable and accrued expenses	482,282	605,820
Accrued compensation and related expenses	687,300	1,067,899
Accrued interest payable	196,278	155,607
Net cash used in operating activities	(143,905)	(956,172)
Cash flows from financing activities:
Proceeds from convertible note borrowings	120,000	823,869
Proceeds from sale of Common Stock		117,299
Borrowings on short-term notes payable, net of repayments	(95,188)	10,577
Proceeds from officer notes	117,783	5,000
Net cash provided by financing activities	142,595	956,745
Cash and cash equivalents:
Net increase (decrease)	(1,310)	573
Balance at beginning of period	1,398	825
Balance at end of period	88	1,398
Cash paid for -
Interest	12,720	8,653
Non-cash financing activities:
Shares issued with conversion of debt	217,000	332,510
Commitment shares/warrants issued with debt financing	13,158	70,488
Cashless warrant exercises	5,950	2,845
Amortization of deferred financing costs		52,609
Accounts payable and accrued expenses extinguished with common stock options		35,000
Conversion of accounts payable to long-term liabilities	120,000	294,000
Issuance of warrants with convertible notes or as deemed dividend associated with most-favored nation provisions of convertible notes	1,870,273	323,096
Debt discounts established for convertible notes	13,334	351,967
Increase in principal amount of convertible note		13,000
Conversion of accounts payable to officer notes payable to officer	13,659
Insurance policies	95,850	100,215
General and Administrative Expense [Member]
Stock-based compensation and fees included in -
Share-based payment arrangement, expense		28,000
Research and Development Expense [Member]
Stock-based compensation and fees included in -
Share-based payment arrangement, expense		$ 30,750

Organization and Basis of Prese

Organization and Basis of Presentation	12 Months Ended
	Dec. 31, 2022
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. On January 11, 2023, RespireRx formed what is initially a wholly-owned subsidiary, ResolutionRx Ltd (“ResolutionRx”), an unlisted public company in Australia into which the Company is in the process of contributing its cannabinoid platform described below. See Note 10. Subsequent Events. Basis of Presentation The 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).

Business

Business	12 Months Ended
	Dec. 31, 2022
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 signalling. We are developing treatment options that address conditions affecting millions of people, but for which there are limited or poor treatment options, including OSA, attention deficit hyperactivity disorder (“ADHD”), epilepsy, acute and chronic pain, including inflammatory and neuropathic pain, recovery from spinal cord injury (“SCI”) and certain orphan disorders. We are also considering developing treatment options for other conditions based on results of preclinical and clinical studies to date. To achieve these goals, the Company has determined that some or all of these opportunities should be contributed to what could be, wholly-owned subsidiaries, joint ventures or sub-licenses, or even sold and has initiated efforts to do so. In order to facilitate our business activities and product development and to set up its programs for development by subsidiaries, partnering or sale, the Company has implemented an internal restructuring plan based upon our two research platforms: pharmaceutical cannabinoids and neuromodulators. As of January 11, 2023, the the Company formed ResolutionRx Ltd, initially a wholly-owned subsidiary focused on pharmaceutical cannabinoids and EndeavourRx, a the business unit focused on neuromodulators. It is anticipated that the Company will use, at least initially, its management personnel to provide management, operational and oversight services to these two. (i) ResolutionRx, our pharmaceutical cannabinoids subsidiary 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. See Note10. Subsequent Events. (ii) EndeavourRx, our neuromodulators platform is made up of two programs: (a) our AMPAkines program, which is developing proprietary compounds that act as positive allosteric modulators (“PAMs”) of AMPA-type glutamate receptors to promote neuronal function and (b) our GABAkines program, which is developing proprietary compounds that act as PAMs of GABA A Like ResolutionRx, which as of January 11, 2023, was organized as a wholly-owned subsidiary, of the Company, management also intends to organize our EndeavourRx business unit, in part or in whole, into a subsidiary which would conduct research and development of our neuromodulator platform, including either or both of the AMPAkine and GABAkine programs and their related tangible and intangible assets and certain of their liabilities. The Company’s business development efforts (licensing, sub-licensing, joint venture and other commercial structures), if successful, would represent strategic and operational infrastructure additions, as well as cash and in-kind funding opportunities. These efforts have focused on, but have not been limited to, seeking transactions with brand and generic pharmaceutical and biopharmaceutical companies as well as companies with potentially useful clinical development, formulation or manufacturing capabilities, significant subject matter expertise and financial resources. No assurance can be given that any transaction will come to fruition and that, if it does, the terms will be favorable to the Company. Financing our Platforms Our major challenge has been to raise substantial equity or equity-linked financing to support research and development plans for our cannabinoid and neuromodulator platforms, while minimizing the dilutive effect to pre-existing stockholders. At present, we believe that we are hindered primarily by our public corporate structure, our OTC Pink Markets listing, and low market capitalization as a result of our low stock price as well as the weakness of our balance sheet. For this reason, the Company has affected 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 unlock the unrealized asset values of each and set up its programs for partnering or sale. The Company is also engaged in business development efforts (licensing/sub-licensing, joint venture and other commercial structures) with a view to securing strategic partnerships that represent strategic and operational infrastructure additions, as well as cash and in-kind funding opportunities. These efforts have focused on, but have not been limited to, seeking to transact with brand and generic pharmaceutical and biopharmaceutical companies as well as companies with potentially useful formulation or manufacturing capabilities, significant subject matter expertise and financial resources. We believe that some or all of our assets should be licensed, sub-licensed, joint ventured or even sold and have initiated efforts to do so. No assurance can be given that any transaction will come to fruition and that if it does, that the terms will be favorable to the Company. On January 11, 2023, the Company established ResolutionRx Ltd, initially a wholly-owned subsidiary of RespireRx, as an unlisted public company in Australia an. On February 27, 2023, ResolutionRx entered into a services agreement (“Australian CRO Agreement) with iNGENu CRO Pty Ltd (iNGENu), a contract research organization (“CRO”), pursuant to which iNGENu is to act as a full service CRO in support of ResolutionRx’s research and development (“R&D”) program, by conducting laboratory experiments to determine a final optimum dronabinol formulation, scaling up and manufacturing the chosen formulation for clinical use, preparing and submitting regulatory documents and designing and conducting clinical trials, including pharmacokinetic/pharmacodynamic, safety and pivotal efficacy studies. In addition, on January 27, 2023 ResolutionRx entered into a letter of intent and term sheet with Radium Capital (“Radium”) for a series of debt financings secured by the Australian Research and Development Tax Incentive (“R&DTI”), a tax credit or rebate available for the component of R&D activities that are qualified core and supporting activities. In the case of ResolutionRx, this is anticipated to be a 43.5% 80% Going Concern The Company’s 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 $ 2,102,720 3,144,840 143,905 956,172 11,880,320 904,439 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 and liabilities. 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 and in that regard, has formed an Australian subsidiary, ResolutionRx. See Note 10. Subsequent Events. In addition to the formation of ResolutionRx, such changes could include additional significant reorganizations, which may include the formation of one or more additional subsidiaries into which one or more programs may be contributed. As a result of the Company’s current financial situation, the Company has limited access to external sources of debt and equity financing. Accordingly, there can be no assurances that the Company will be able to secure additional financing in the amounts necessary to fully fund its operating and debt service requirements. If the Company is unable to access sufficient cash resources, the Company may be forced to discontinue its operations entirely and liquidate.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	3. Summary of Significant Accounting Policies Principles of Consolidation The accompanying consolidated financial statements are prepared in accordance with United States generally accepted accounting principles (“GAAP”) and include the financial statements of RespireRx and its wholly-owned subsidiary, Pier. Intercompany balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include, among other things, accounting for potential liabilities, and the assumptions used in valuing stock-based compensation issued for services. Actual amounts may differ from those estimates. 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 Concentrations 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 fair value of financial instruments established a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three levels and requires that assets and liabilities carried at fair 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 fair 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 fair value hierarchy within which each fair value measurement falls in its entirety, based on the lowest level input that is significant to the fair 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 and accounts payable and accrued expenses) are considered by the Company to be representative of the respective fair values of these instruments due to the short-term nature of those instruments. With respect to the note payable to SY Corporation and the convertible and other 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 and former officers, inclusive of accrued interest, to be representative of the respective fair 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, if any, including legal fees, are deferred until the related financing is either completed or abandoned. Costs related to abandoned debt or equity financings are charged to operations in the period of abandonment. Costs related to completed equity financings are netted against the proceeds. Capitalized Financing Costs The Company presents debt issuance costs related to debt liability in its consolidated balance sheet as a direct deduction from the carrying amount of that debt liability, 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 or a beneficial conversion feature, the convertible notes and warrants are evaluated to determine if there are embedded derivatives to be identified, bifurcated and valued at fair value in connection with and at the time of such financing. Notes Exchanges In cases where debt or other liabilities are exchanged for equity, the Company compares the carrying value of debt, inclusive of accrued interest, if applicable, being exchanged, to the fair value of the equity issued and records any loss or gain as a result of such exchange. See Note 4. Notes Payable. Extinguishment of Debt and Settlement or Modification of Liabilities The Company accounts for the extinguishment of debt and settlement or modification 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 consolidated statement of operations in the amount of the difference in the period in which such transaction occurs. Prepaid Insurance Prepaid insurance represents the premium paid for directors’ and officers’ insurance as well as the amount paid or incurred for office-related insurances and clinical trial coverage. Prepaid insurance premiums are recorded as prepaid insurance in the Company’s consolidated balance sheet at each reporting date and amortized over the twelve month period of each policy 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 other 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 and directors, outside consultants and vendors 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, which are sometimes subject to time-based vesting, are measured at the grant date fair value of the common stock and charged to operations ratably over the vesting period. Stock options granted to members of the Company’s outside consultants and other vendors are valued on the grant date. As the stock options vest, the Company recognizes this expense over the period in which the services are provided. The value of stock options granted as stock-based compensation 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 value of the common stock on the grant date, and the estimated volatility of the common stock over the estimated life 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 value of common stock is determined by reference to the quoted market price of the Company’s common stock. Stock options and warrants issued to non-employees as compensation for services to be provided to the Company or in settlement of debt are accounted for based upon the fair value of the services provided or the estimated fair value of the stock option or warrant, whichever can be more clearly determined. Management uses the Black-Scholes option-pricing model to determine the fair value of the stock options and warrants issued by the Company. The Company recognizes this expense over the period in which the services are provided. The Company recognizes the value of stock-based payments in general and administrative costs and in research and development costs, as appropriate, in the Company’s consolidated statements of operations. The Company issues new shares of common stock to satisfy stock option and warrant exercises. As of December 31, 2022, there were stock option grants exercisable into 9,199,356 no 39,500 35,000 54,250 There were no stock options requiring an assessment of fair value during the fiscal year ended December 31, 2022. For stock options requiring an assessment of fair value during the fiscal year ended December 31, 2021 the fair value of each stock option award was estimated using the Black-Scholes option-pricing model using the following assumptions: Summary of Fair Value of Options Estimated using Black-Scholes Pricing Model with Valuation Assumptions 2021 Risk-free interest rate 1.24 % Expected dividend yield 0 % Expected volatility 189.33 % Expected life at date of issuance 5 The expected life for stock options requiring an assessment of fair value during the fiscal year ended December 31, 2021 is estimated to be equal to the term of the common stock options issued in 2021. The Company recognizes the fair value of stock-based awards in general and administrative costs and in research and development costs, as appropriate, in the Company’s consolidated statements of operations. The Company issues new shares of common stock to satisfy stock option and warrant exercises. There were no Warrants exercisable into 256,926,748 590,932 380,568 16,200 no For warrants requiring an assessment of fair value during the fiscal years ended December 31, 2022 and 2021 the fair value of each warrant was estimated using the Black-Scholes option-pricing model using the following assumptions: Schedule of Fair Value of Warrants Estimated using Black-Scholes Pricing Model with Valuation Assumptions 2022 2021 Risk-free interest rate 2.79 3.99 % 0.80 1.02 % Expected dividend yield 0 % 0 % Expected volatility 204.46 229.09 % 192.64 353.06 % Expected life at date of issuance 5 5 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 December 31, 2022, the Company did no 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 December 31, 2022, 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 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 and fees paid to consultants and outside service providers and organizations (including research institutes at universities), and other expenses relating to the acquisition, design, development and clinical testing of the Company’s treatments and product candidates. License Agreements Obligations incurred with respect to mandatory payments provided for in license agreements are recognized ratably over the appropriate period, as specified in the underlying license agreement, and are recorded as liabilities in the Company’s consolidated balance sheet, with a corresponding charge to research and development costs in the Company’s 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 consolidated balance sheet, with a corresponding charge to research and development costs in the Company’s 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 are charged to 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 income or loss, as adjusted for actual and deemed dividends declared, amortized or accumulated. The Company recorded a deemed dividend for the issuance of warrants during year ended December 31, 2022 and December 31, 2021 of $ 1,972,995 378,042 Loss per common share is computed by dividing net loss attributable of common stockholders 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 December 31, 2022 and 2021, 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 Antidilutive Securities Excluded from Computation of Earnings Per Share 2022 2021 December 31, 2022 2021 Series B convertible preferred stock 1 1 Convertible notes payable 641,341,808 48,173,552 Common stock warrants 419,683,183 59,420,298 Common stock options 9,199,356 9,306,368 Total 1,070,224,348 116,900,219 Reclassifications Certain comparative figures in 2022 have been reclassified to conform to the current year’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. Management has evaluated the potential impact and has early adopted as of January 1, 2022. Management believes the adoption has simplified the accounting for convertible debt instruments and does not believe adoption has had a substantial impact on the financial statements, however, it is possible that this ASU may have a substantial impact on the Company’s financial statements from future convertible debt financings.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Notes Payable	4. Notes Payable Convertible Notes Payable The table below summarizes all convertible notes outstanding as of December 31, 2022. Those with similar characteristics outstanding as of December 31, 2022 are grouped separately. The following abbreviations are used in the column headings: DIC is Debt Issuance Cost, OID is Original Issue Discount, Wts are warrants, CNC is Capitalized Note Cost and BCF is Beneficial Conversion Feature. Also included are repayments by conversion, exchange or otherwise during or prior to the fiscal year ended December 31, 2022: Schedule of Convertible Notes Outstanding Inception Date Maturity date Original Principal Amount Interest rate Original aggregate DIC, OID, Wts, CNC and BCF Cumulative amortization of DIC, OID, Wts, CNC and BCF Accrued coupon interest Repayment Balance sheet November 5, 2014 September 15, 2016 1 $ 25,000 10 % $ $ $ $ 30,291 $ 55,291 November 5, 2014 September 15, 2016 1 25,000 10 % 30,291 55,291 November 5, 2014 September 15, 2016 1 25,000 12 % 38,697 63,697 Sub-total 75,000 99,279 174,279 December 31, 2018 February 28, 2019 2 25,000 10 % 11,925 36,925 January 2, 2019 February 28, 2019 2 10,000 10 % 4,871 14,871 Sub-total $ 35,000 $ $ $ $ 16,796 $ 51,796 May 17, 2019 May 17, 2020 3 $ 50,000 10.00 % $ (50,000 ) $ 50,000 $ 5,000 $ (52,253 ) $ 2,747 July 28, 2020 June 30, 2022 3 53,000 8.00 % (13,000 ) 13,000 9,738 (16,247 ) 46,491 February 17, 2021 June 17, 2022 3 112,000 10.00 % (112,000 ) 112,000 11,896 (80,000 ) 43,896 April 1, 2021 July 31, 2022 3 112,500 10.00 % (112,500 ) 112,500 23,696 - 136,196 May 3, 2021 July 31, 2022 3 150,000 10.00 % (150,000 ) 150,000 - (150,000 ) - May 10, 2021 August 10, 2022 3 150,000 10.00 % (150,000 ) 150,000 21,064 (13,213 ) 157,851 June 30, 2021 June 29, 2022 3 115,000 10.00 % (115,000 ) 115,000 21,387 - 136,387 August 31, 2021 August 31, 2022 3 115,000 10.00 % (109,675 ) 109,675 15,344 - 130,344 October 7, 2021 October 7, 2022 3 115,000 10.00 % (96,705 ) 96,705 14,178 - 129,178 December 23, 2021 June 21, 2022 3 87,000 10.00 % (36,301 ) 36,301 8,728 25,621 121,349 April 14, 2022 April 14, 2023 3 27,778 10.00 % (15,936 ) 11,396 1,986 - 25,224 August 22, 2022 May 31, 2023 3 66,667 10.00 % (6,667 ) 2,393 2,393 - 64,786 August 22, 2022 May 31, 2023 3 22,222 10.00 % (2,222 ) 797 798 - 21,595 August 22, 2022 May 31, 2023 3 16,667 10.00 % (1,667 ) 598 598 - 16,196 Sub-total $ 1,192,834 $ (971,673 ) $ 960,365 $ 136,806 $ (286,092 ) $ 1,032,240 Total $ 1,302,834 $ (971,673 ) $ 960,365 $ 136,806 $ (170,017 ) $ 1,258,315 1 These convertible notes were sold to investors in 2014 and 2015 (“Original Convertible Notes), and have a fixed interest rate of 10% 12% 1,508 58,934 39,525 2 On December 31, 2018 and January 2, 2019, the Company issued convertible notes to a single investor totaling $ 35,000 16,796 3 These fourteen convertible notes were issued between May 17, 2019 and August 22, 2022. They all currently have similar terms including conversion prices that generally are or are likely to be $ 0.0015 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, including composition of matter patents for certain of the Company’s high impact ampakine compounds and the low impact ampakine compounds CX2007 and CX2076, and other related compounds. The security interest does not extend to the Company’s patents for its ampakine compounds CX1739 and CX1942, or to the patent for the use of ampakine compounds for the treatment of respiratory depression. Note payable to SY Corporation consists of the following at December 31, 2022 and 2021: Schedule of Convertible Notes Payable December 31, December 31, Principal amount of note payable $ 399,774 $ 399,774 Accrued interest payable 507,330 459,358 Foreign currency transaction adjustment (73,641 ) (22,028 Total note payable $ 833,463 $ 837,104 Interest expense with respect to this promissory note was $ 47,973 Advances from and Notes Payable to Officers Between January 19, 2016 and April 9, 2018, Dr. Arnold S. Lippa, the Company’s Interim President, Interim Chief Executive Officer, Chief Scientific Officer and Executive Chairman of the Board of Directors advanced $ 127,600 10 50,000 50,000 148,892 71,292 Between January 19, 2016 and April 9, 2018, Dr. James S. Manuso, the Company’s then President, Chief Executive Officer and Vice Chairman of the Board of Directors advanced $ 127,600 10 50,000 225,744 98,144 During the year ended December 31, 2022, Dr. Lippa advanced on an interest free basis the Company $ 117,733 226,393 For the fiscal years ended December 31, 2022 and 2021, $ 13,536 12,289 For the fiscal years ended December 31, 2022 and 2021, $ 20,522 18,656 As of September 30, 2018, Dr. James S. Manuso resigned his executive officer positions and as a member of the Board of Directors of the Company. All of the interest expense noted above for 2022 and 2021 was incurred while Dr. Manuso was no longer an officer. Other Short-Term Notes Payable Other short-term notes payable at December 31, 2022 and December 31, 2021 consisted of premium financing agreements with respect to various insurance policies. At December 31, 2022, a premium financing agreement was payable with respect to directors’ and officers’ liability insurance in the initial amount of $ 85,457 21,364 11% 9,971 5,965 15,847 15,185

Settlement and Payment Agreemen

Settlement and Payment Agreements	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Settlement and Payment Agreements	5. Settlement and Payment Agreements Effective December 15, 2022, the Company and the Board of Trustees of the University of Illinois (“UIL”) entered into the Second Amendment to RespireRx -University of Illinois Exclusive License Agreement. The parties entered into the Second Amendment in order to eliminate accrued financial obligations to UIL and reduce future obligations. Annual $ 100,000 200,000 no 75,000 st 10,000 4% Effective August 1, 2022, the Company and the Company’s former legal counsel, entered into a payment settlement agreement and release pursuant to which the Company and its former legal counsel agreed that the Company owed $ 2,608,914 250,000 250,000 2,608,914 350,000 2,608,914 Effective January 31, 2022, the Company and the Company’s former President and Chief Executive Officer and Member of the Board of Directors, Timothy Jones, resigned his officer positions as well as from the Board of Directors pursuant to an Employment Agreement Termination and Separation Agreement (“SA”) dated February 8, 2022. Pursuant to the terms of the SA, the Company has agreed to pay Mr. Jones up to a maximum of $ 789,267 On April 29, 2021, RespireRx agreed to a payment and settlement agreement with the University of California Innovation and Entrepreneurship (“UIC”) with respect to accounts payable in an amount that was not in dispute and is reflected in accounts payable and accrued expenses in the Company’s condensed consolidated financial statements as of December 31, 2022. The total amount due is $ 234,657 10,000 175,000 175,000 234,657 234,657 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 $ 103,890 104,217 10,000 75,000 53,568 30,000 415 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 47,937 4.5% 39,552 On February 23, 2021 our bank received two New Jersey Superior Court Levies totaling $ 320,911 1,559 On September 14, 2021, the Company and DNA Healthlink, Inc. (“ DNA Healthlink Settlement Agreement 410,000 Settlement Amount 8,000 10,000 15,000 14,000 15,000,000.00 Upfront Fees 62,548 8,000 390,000 174,000 An annual obligation payable to the University of Illinois of $ 100,000 100,000 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 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 December 31, 2022 and 2021 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	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Stockholders’ Deficiency	6. Stockholders’ Deficiency Preferred Stock RespireRx has authorized a total of 5,000,000 0.001 1,250,000 37,500 205,000 1,700 1,200 3,000 1,624.1552578 25,377,426 25,377,426 no 1,375.8447422 Series B Preferred Stock outstanding as of December 31, 2022 and 2021 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 December 31, 2022 and December 31, 2021, 3,504,424 Common Stock There are 125,544,276 790,554,292 215,000 2,000 21,700,000 7,700,000 5,950,000 Common Stock Warrants On June 28, 2021, RespireRx exchanged a warrant originally issued on July 30, 2020 in connection with a prior convertible note, that was exercisable into 375,000 327,273 687,500 600,000 0.07 0.02 1,099 12,363,640 0.0015 As a result of the issuance of new convertible notes during fiscal year ended December 31, 2022 and the existence of most favored nations provisions that were activated upon the issuance of these notes and including prior warrant issuances, there were warrants outstanding that are exericisable into 419,683,183 0.0074 3.28 A summary of warrant activity for the year ended December 31, 2022 is presented below. Schedule of Warrants Activity Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Warrants outstanding at December 31, 2021 59,420,298 $ 0.0718 3.33 Issued 370,280,035 $ 0.0015 4.27 Expired (2,317,150 ) $ 0.5121 - Exchanged (1,062,500) 0.0700 Exercised (7,700,000 ) $ 0.0015 - Warrants outstanding at December 31, 2022 419,683,183 $ 0.0074 3.28 The exercise prices of common stock warrants outstanding and exercisable are as follows at December 31, 2022: Schedule of Exercise Prices of Common Stock Warrants Outstanding and Exercisable Exercise Price Warrants Outstanding and Exercisable(Shares) Expiration Dates $ 0.0015 393,882,308 September 30, 2023 April 14, 2027 $ 0.0389 208,227 May 10, 2026 $ 0.0470 172,341 May 3, 2026 $ 0.0700 25,377,426 September 30, 2023 $ 15.0000 19,000 December 30, 2023 $ 15.7500 23,881 April 30, 2023 $ 419,683,183 Based on a fair value of $ 0.0023 393,882,308 A summary of warrant activity for the year ended December 31, 2021 is presented below. Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Warrants outstanding at December 31, 2020 28,809,352 $ 0.1528 2.64 Issued 39,182,841 $ 0.0200 4.50 Expired (9,395 ) $ 74.8891 - Exchanged (1,062,500 ) $ 0.0700 - Exercised (7,500,000 ) $ 0.0200 - Warrants outstanding at December 31, 2021 59,420,298 $ .0718 3.33 Stock Options On March 18, 2014, RespireRx adopted its 2014 Equity, Equity-Linked and Equity Derivative Incentive Plan (the “2014 Plan”). The Plan permits the grant of options and restricted stock with respect to up to 325,025 6,325 On June 30, 2015, the Board of Directors adopted the 2015 Stock and Stock Option Plan (as amended, the “2015 Plan”). On July 29, 2021, the Company amended the 2015 Plan to increase the number of shares by an additional 7,000,000 22,898,526 13,670,110 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. During the fiscal year ended December 31, 2022, there were 107,012 There were no 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 Summary of Significant Accounting Policies. A summary of stock option activity for the fiscal year ended December 31, 2022 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, 2021 9,306,368 $ 1.095 3.95 Granted - $ 0.000 0.00 Expired (107,012 ) $ (44.29 ) - Options outstanding at December 31, 2022 9,199,356 $ 0.592 3.74 The exercise prices of common stock options outstanding and exercisable were as follows at December 31, 2022: Schedule of Exercise Prices of Common Stock Options Outstanding and Exercisable Exercise Price Options Outstanding (Shares) Options Exercisable (Shares) Expiration Date $ 0.0190 2,194,444 2,194,444 December 31, 2026 $ 0.0540 1,700,000 1,700,000 September 30, 2025 $ 0.072 5,050,000 5,050,000 July 31, 2025 $ 7.00 159.25 254,912 254,912 April 5, 2023 December 9, 2027 9,199,356 9,199,356 Based on a fair value of $ 0.0023 no A summary of stock option activity for the fiscal year ended December 31, 2021 is presented below. Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Options outstanding at December 31, 2020 7,165,215 $ 2.225 4.60 Granted 2,194,444 $ 0.019 4.98 Expired (53,291 ) $ (73.305 ) - Options outstanding at December 31, 2021 9,306,368 $ 1.095 3.95 The exercise prices of common stock options outstanding and exercisable were as follows at December 31, 2021: Exercise Price Options Outstanding (Shares) Options Exercisable (Shares) Expiration Date $ 0.019 2,194,444 2,194,444 December 21, 2026 $ 0.072 5,050,000 5,050,000 September 30, 2025 $ 0.054 1,700,000 1,700,000 July 31, 2025 $ 7.00-$ 195.00 361,924 361,924 January 17, 2022 December 9, 2027 9,306,368 9,306,368 Based on a fair value of $ 0.012 no For the years ended December 31, 2022 and 2021, stock-based compensation costs and fees included in the consolidated statements of operations consisted of general and administrative expenses of $ 0 28,000 0 30,750 Reserved and Unreserved Shares of Common Stock As of December 31, 2022, there are 2,000,000,000 125,544,276 9,199,356 6,325 13,670,110 641,341,808 419,683,183 1 1,083,901,432

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	7. Income Taxes Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets as of December 31, 2022 and 2021 are summarized below. Schedule of Deferred Tax Assets December 31, 2022 2021 Capitalized research and development costs $ - $ - Research and development credits 1,760,000 2,906,000 Stock-based compensation - 3,911,000 Stock options issued in connection with the payment of debt - 202,000 Net operating loss carryforwards 22,577,000 19,671,000 Accrued compensation 482,000 733,000 Accrued interest due to related party and others 222,000 186,000 Total deferred tax assets 25,041,000 27,609,000 Valuation allowance (25,041,000 ) (27,609,000 ) Net deferred tax assets $ - $ - In assessing the potential realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the Company attaining future taxable income during the periods in which those temporary differences become deductible. As of December 31, 2022 and 2021, management was unable to determine that it was more likely than not that the Company’s deferred tax assets will be realized, and has therefore recorded an appropriate valuation allowance against deferred tax assets at such dates. No federal tax provision has been provided for the years ended December 31, 2022 and 2021 due to the losses incurred during such periods. Reconciled below is the difference between the income tax rate computed by applying the U.S. federal statutory rate and the effective tax rate for the years ended December 31, 2022 and 2021. Reconciliation of Income Tax Rate Federal Statutory Rate and Effective Tax Rate Years Ended December 31, 2022 2021 U. S. federal statutory tax rate (21.0 )% (21.0 )% Change in valuation allowance (9.0 )% (1.0 )% Adjustment to deferred tax asset 30.0 % 22.0 % Effective tax rate 0.0 % 0.0 % As of December 31, 2022, the Company had federal and state tax net operating loss carryforwards of approximately $ 83,317,000 and $ 81,348,000 , respectively. The state tax net operating loss carryforward consists of $ 67,305,000 for California purposes and $ 14,043,000 for New Jersey purposes. The federal net operating loss carryforwards will expire at various dates from 2023 through 2042 . State net operating losses expire at various dates from 2022 through 2033 for California and through 2043 for New Jersey. The Company also had federal and California research and development tax credit carryforwards. The federal research and development tax credit carryforwards will expire at various dates from 2022 through 2032 . The California research and development tax credit carryforward does not expire and will carryforward indefinitely until utilized. While the Company has not performed a formal analysis of the availability of its net operating loss carryforwards under Internal Revenue Code Sections 382 and 383, management expects that the Company’s ability to use its net operating loss carryforwards will be limited in future periods.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	8. Related Party Transactions Dr. Arnold S. Lippa and Jeff E. Margolis, officers and directors of the Company since March 22, 2013, have indirect ownership interests and managing memberships in Aurora Capital LLC (“Aurora”) through interests held in its members, and Jeff. E. Margolis is also an officer of Aurora. Aurora is a boutique investment banking firm specializing in the life sciences sector that limits its securities related activities primarily to investment banking services. A description of advances and notes payable to officers is provided at Note 4. Notes Payable – Advances from and Notes Payable to Officer.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	9. 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 consolidated financial statements as of December 31, 2022 and 2021 with respect to such matters. See Note 5. Settlement and Payment Agreements to the consolidated financial statements as of December 31, 2022 for additional items and details. Significant Agreements and Contracts Consulting Agreements Richard Purcell, the Company’s Senior Vice President of Research and Development since October 15, 2014, has provided his services to the Company on an at will and month-to-month basis. Since agreeing to a payment and settlement agreement, the Company has contracted for his services on a prepaid hourly basis at a rate of $ 250 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 Employment Agreements Effective on May 6, 2020, Timothy Jones was appointed as RespireRx’s President and Chief Executive Officer and entered into an employment agreement as of that date. Effective January 31 2022, Mr. Jones resigned as RespireRx’s President and Chief Executive Officer as well as a member of RespireRx’s Board of Directors pursuant to an Employment Agreement Termination and Separation Agreement dated February 8, 2022. See Note 5. Payment and Settlement Agreements. Effective January 31, 2022, Dr. Lippa was appointed as RespireRx’s Interim President and Interim Chief Executive Officer. Dr. Lippa continues to serve as RespireRx’s Executive Chairman and as a member of the Board of Directors as well as the Company’s Chief Scientific Officer. Jeff E. Margolis currently serves as the Company’s Senior Vice President, Chief Financial Officer, Treasurer and Secretary. Mr. Margolis also serves on the Company’s Board of Directors. The table below summarized the current cash commitments to Dr. Lippa and Mr. Margolis through the next September 30 th Summary of Current Cash Commitments in Employee Agreements Contract year ending September 30, 2023 Nine months Base Salary Benefits Total Arnold S. Lippa $ 225,000 $ 29,700 $ 254,700 Jeff E. Margolis 225,000 16,200 241,200 $ 450,000 $ 45,900 $ 495,900 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, RespireRx exercised its option pursuant to its option agreement dated March 2, 2020, between RespireRx and UWM Research Foundation, an affiliate of the University of Wisconsin-Milwaukee (“UWMRF”). Upon exercise, RespireRx and UWMRF executed the UWMRF Patent License Agreement effective August 1, 2020 pursuant to which RespireRx licensed the identified intellectual property. Under the UWMRF Patent License Agreement, 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 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. Certain payments under the UWMRF Patent License Agreement have not been paid by the Company. The Company is in regular discussions with UWMRF regarding when the Company may be able to commence making payments. The Company has not received a notification of default either during the fiscal year ended December 31, 2022 or in any subsequent periods. All amounts due under the UWMRF Patent License Agreement are reflected in the Company’s consolidated financial statements as of December 31, 2022 in accounts payable and accrued expenses. 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 25,000 June 30, 2022 University of Illinois 2014 Exclusive License Agreement On June 27, 2014, the Company entered into an Exclusive License Agreement (the “2014 License Agreement”) with the University of Illinois, the material terms of which were similar to a License Agreement between the parties that had been previously terminated on March 21, 2013. The 2014 License Agreement became effective on September 18, 2014, upon the completion of certain conditions set forth in the 2014 License Agreement, including: (i) the payment by the Company of a $ 25,000 15,840 nd The 2014 License Agreement granted the Company (i) exclusive rights to several issued and pending patents in numerous jurisdictions and (ii) the non-exclusive right to certain technical information that is generated by the University of Illinois in connection with certain clinical trials as specified in the 2014 License Agreement, all of which relate to the use of cannabinoids for the treatment of sleep related breathing disorders. The Company is developing dronabinol (Δ9-tetrahydrocannabinol), a cannabinoid, for the treatment of OSA, the most common form of sleep apnea. Among other things, the 2 nd nd nd 4 The 2014 License Agreement provides for various commercialization and reporting requirements commencing on June 30, 2015. In addition, the 2014 License Agreement provides for various royalty payments, including a royalty on net sales of 4 12.5 100,000 100,000 May 31, 2022 100,000 0 350,000 150,000 200,000 400,000 250,000 (i) $ 10,000 (ii) $ 150,000 (iii) $ 350,000 (iv) $ 500,000 (v) $ 1,000,000 There are reporting requirements by the Licensee to the University. Royalty stacking provisions remained unchanged in the 2 nd The concept of reduced royalties upon expiration of the patent rights, but while technical information was being used, was eliminated with the 2 nd During the fiscal years ended December 31, 2022 and 2021, the Company recorded charges to operations of $ 0 and $ 100,000 , respectively representing the annual minimum royalty, which is included in research and development expenses in the Company’s consolidated statement of operations. The $ 100,000 from the fiscal year ended December 31, 2021 was reversed as a result of the effectiveness of the 2 nd 0 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 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 Noramco during the commercialization phase all API for its Products as defined in the Development and Supply Agreement at a pre-determined price subject to certain producer price adjustments and agreed to Noramco’s participation in the economic success of the commercialized Product or Products up to the earlier of the achievement of a maximum dollar amount or the expiration of a period of time. There was no activity during the fiscal years ended December 31, 2022 or 2021 with respect to the Purisys Agreement. University of California Irvine On April 29, 2021, RespireRx agreed to a payment settlement arrangement with the University of California Innovation and Entrepreneurship affiliated with the Regents of the University of California on behalf of its Irvine Campus (“Irvine”), pursuant to which the Company and Irvine agreed that the total amount due to Irvine by RespireRx was $ 234,656.58 175,000 10,000 125,000 213,000 20,000 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 tshe fiscal years ended December 31, 2022 or 2021 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 December 31, 2022, aggregating $ 591,333 Summary of Principal Cash Obligations and Commitments Payments Due By Year Total 2023 2024 2025 2026 2027 License agreements $ 95,433 $ 40,433 $ 10,000 $ 15,000 $ 15,000 $ 15,000 Employment agreements (1) 495,900 495,900 - - - - Total $ 591,333 $ 536,333 $ 10,000 $ 15,000 $ 15,000 $ 15,000 (1) The payment of certain of such amounts has been deferred indefinitely.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	10. Subsequent Events Creation of Wholly-Owned Subsidiary ResolutionRx Ltd On January 11, 2023, RespirerRx formed ResolutionRx Ltd (“ResolutionRx”), initially as a wholly-owned subsidiary of RespireRx. ResolutionRx is an unlisted public Australian company focused on developing and commercializing proprietary pharmaceutical cannabinoids. RespireRxintends to contribute, via sub-license and license or a different transaction structure that provides access to intellectual property and commercialization rights, its cannabinoid, specifically its dronabinol drug development program for OSA and certain other indications subject to certain liabilities. On 27 February 2023, ResolutionRx entered into a services agreement for clinical research and other related services with iNGENu CRO Pty Ltd, a contract research organization with headquarters in Melbourne, Australia. iNGENu is a bespoke contract research organization focused on cannabinoid and psychedelic clinical research. On 27 January 2023, entered into a letter of intent (“Radium LOI”) and term sheet (“Radium Term Sheet”) with Radium Capital (“Radium”). The Radium LOI and Radium Term Sheet summarize the background and principal terms of a series of planned financing arrangements between Radium Capital (“Radium”) and ResolutionRx in order to unlock research and development tax incentives (“R&DTI”). ResolutionRx and Radium have agreed to enter into a series of loan agreements which in the United States may be considered to be analogous to a line of credit designed to finance research and development (R&D) efforts prior to receipt of R&DTI from the Australian government. In the case of ResolutionRx, it is anticipated that the R&DTI would be 43.5% of qualified R&D expenses and is a rebate. Radium would finance up to, at the request of ResolutionRx, up to 80% of R&DTI, subject to certain conditions, including but not limited to receipt by Radium of a comfort letter from ResolutionRx’s R&DTI tax advisors as to the qualification of the R&D expenses for the R&DTI. R&D expenses outside Australia would be subject to an Overseas Finding before being considered for the R&DTI. Not all R&D expenses are qualified for the R&DTI. The loans would be collateralized by the R&D credit. ResolutionRx will require additional capital and is in discussions with several parties in this respect, receipt of which cannot be ensured. On April 3, 2023, the Company filed a Certificate of Designation, Preferences, Rights and Limitations of its Series I Preferred Stock (“Series I Certificate of Designation”) with the Secretary of State of the State of Delaware to amend the Company’s certificate of incorporation. The filing of the Series I Certificate of Designation was approved by the Company’s Board of Directors. The Series I Certificate of Designation sets forth the preferences, rights and limitations of the Series I Preferred Stock, a brief summary of which is as follows: The number of shares designated as Series I 8 3,500 0.001 100.00 8 Redemption shall happen upon the payment of a Series I “Eligible Payment” which takes place upon the occurrence of an Eligible Payment Event, as both terms are defined in the Certificate. The Series I Eligible Payment is calculated as the Series I Maximum Appreciated Price, which is $ 0.02 multiplied by the number of shares of Common Stock corresponding to the number of Series I Preferred Shares divided by the Series I Base Measurement Price ($0.0015), multiplied by the Series I Preferred Stock Stated Value. A Series I Eligible Payment Event shall include: (i) any license, sublicense, joint venture or similar transaction resulting in an upfront payment of at least $15,000,000.00, or (ii) any milestone payment with respect to research and development of at least $15,000,000.00, or (iii) receipt of royalties in any one year of at least $15,000,000.00 or (iv) any event resulting in the Company’s receipt of an amount deemed by the Company’s Board of Directors to be establish a Series I Eligible Payment Event. For a detailed description the Series Certificate of Designation and the Series I Preferred Stock to be issued, please refer to our Current Report on Form 8-K, filed with the SEC on April 6, 2023, including but not limited to Exhibit 3.1 to the Current Report of Form 8-K. On April 12, 2023, the Company filed the Series J Certificate of Designation with the Secretary of State of the state of Delaware. The Series J Certificate of Designation sets forth the preferences, rights and limitations of the Series J Preferred Stock, a summary of which is as follows: The number of shares designated as Series J 8 15,000 0.001 100.00 8 Redemption shall happen upon the payment of an Series J “Eligible Payment” which takes place upon the occurrence of a Series J Eligible Payment Event, as both terms are defined in the Series J Certificate. The Series J Eligible Payment is calculated as the Maximum Appreciated Price, which is closing price per share of Common Stock or its equivalent on the day that is the trading day on which an Series J Eligible Payment Event is publicly announced prior to the opening of financial markets, or the trading day following the public announcement of the Series J Eligible Payment Event if announced after the opening of the financial markets on the date of the Series J Eligible Payment Event (unless a lesser price is agreed by the Company and the Series I Holder) multiplied by the number of shares of Common Stock corresponding to the number of Series J Preferred Shares divided by the Series J Base Measurement Price ($0.006), subject to certain adjustments, multiplied by the Series J Preferred Stock Stated Value. A Series J Eligible Payment Event shall include: (i) any license, sublicense, joint venture or similar transaction resulting in an upfront payment of at least $20,000,000.00, or (ii) any milestone payment with respect to research and development of at least $20,000,000.00, or (iii) receipt of royalties in any one year of at least $20,000,000.00 or (iv) any event resulting in the Corporation’s receipt of an amount deemed by the Corporation’s Board of Directors to be establish a Series J Eligible Payment Event. Each share of Series J Preferred Stock shall be entitled to that number of votes, which shall be eligible to vote along with the Common Stockholders, or, as the case may be, when voting as a class, that is equal to one hundred (100x) times number calculated by dividing the number of shares of Series J Preferred Stock by the Base Measurement Price as of the record date for such vote or written consent or, if there is no specified record date, as of the date of such vote or written consent. Upon any liquidation, dissolution or winding-up of the Company, no distribution shall be made to the holders of any shares of capital stock of the Company unless, prior thereto, the Series J Holders receive (i) an amount equal to 100% of the stated value, plus any accrued and unpaid dividends plus (ii) an amount equal to a pro rata portion of the Series J Eligible Payment Amount less the Series J Preferred Stock Stated Value paid pursuant to (i) above, plus (iii) the pro rata amount when considered with all outstanding shares of Common Stock and any securities that may be convertible into, exercisable for or exchanged for Common Stock that have similar rites, of any remaining distribution. The distribution shall result in a Redemption. If the assets of the Company are insufficient to pay in full such amounts due the Series J Holders or any holders of another class that is parri pasu with the Series J Holders (“Series J Pari Passu Holders”), then the entire assets shall be distributed ratably among the Series J Holders and Series J Pari Passu Holders in accordance with the respective amounts that would be payable on such shares if all amounts payable thereon were paid in full and such distribution shall result in a Redemption. A Fundamental Transaction, or a Change of Control Transaction, each as defined in the Certificate, shall be deemed to be Liquidations. On April 12, 2023, RespireRx entered into an exchange agreement and two exchange and settlement agreements with two executive officrs and one vendor collectively, the “Series J Settlement Agreements” and the executive officers and vendor are referred to herein as the “Series J Exchangers.” Pursuant to the terms of the Settlement Agreements, the Company, in exchange for the issuance of Series J Preferred Stock to the Exchangers, the Exchangers exchanged or settled their rights to receive an aggregate of $ 570,000 The Settlement Agreements, the transfer requests and the Series J Certificate of Designation and the delivery of the Series J Preferred Stock was approved by the Company’s Board of Directors. For a detailed description the Series J Certificate of Designation, the Series J Preferred Stock, the Settlement Agreements and the transfer letter agreements, please refer to our Current Report on Form 8-K, filed with the SEC on April 13, 2023, including but not limited to Exhibit 3.1 and Exhibit 99.1 through 99.6 to the Current Report of Form 8-K. Cashless Warrant Exercises A single convertible note holder who also held common stock purchase warrants with cashless exercise provisions, exercised a portion of the those warrants on a cashless basis resulting in the issuance of Common Stock as follows: Schedule of Cashless Warrant Exercise Date of Exercise Number of Shares Of Common Stock Into Warrants were Exercisable on Cash Basis Number of Shares of Common Stock Issued Upon Cashless Exercise January 4, 2023 8,225,000 6,202,459 February 2, 2023 8,000,000 6,235,294 March 6, 2023 8,075,000 6,344,643 Total 24,300,000 18,782,396 Advance from Officer During the fiscal year ended December 31, 2022, Arnold Lippa made advances to the Company of $ 117,773

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements are prepared in accordance with United States generally accepted accounting principles (“GAAP”) and include the financial statements of RespireRx and its wholly-owned subsidiary, Pier. Intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include, among other things, accounting for potential liabilities, and the assumptions used in valuing stock-based compensation issued for services. Actual amounts may differ from those estimates.
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
Concentrations of Credit Risk	Concentrations 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 fair value of financial instruments established a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three levels and requires that assets and liabilities carried at fair 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 fair 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 fair value hierarchy within which each fair value measurement falls in its entirety, based on the lowest level input that is significant to the fair 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 and accounts payable and accrued expenses) are considered by the Company to be representative of the respective fair values of these instruments due to the short-term nature of those instruments. With respect to the note payable to SY Corporation and the convertible and other 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 and former officers, inclusive of accrued interest, to be representative of the respective fair 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, if any, including legal fees, are deferred until the related financing is either completed or abandoned. Costs related to abandoned debt or equity financings are charged to operations in the period of abandonment. Costs related to completed equity financings are netted against the proceeds.
Capitalized Financing Costs	Capitalized Financing Costs The Company presents debt issuance costs related to debt liability in its consolidated balance sheet as a direct deduction from the carrying amount of that debt liability, 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 or a beneficial conversion feature, the convertible notes and warrants are evaluated to determine if there are embedded derivatives to be identified, bifurcated and valued at fair value in connection with and at the time of such financing.
Notes Exchanges	Notes Exchanges In cases where debt or other liabilities are exchanged for equity, the Company compares the carrying value of debt, inclusive of accrued interest, if applicable, being exchanged, to the fair value of the equity issued and records any loss or gain as a result of such exchange. See Note 4. Notes Payable.
Extinguishment of Debt and Settlement or Modification of Liabilities	Extinguishment of Debt and Settlement or Modification of Liabilities The Company accounts for the extinguishment of debt and settlement or modification 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 consolidated statement of operations in the amount of the difference in the period in which such transaction occurs.
Prepaid Insurance	Prepaid Insurance Prepaid insurance represents the premium paid for directors’ and officers’ insurance as well as the amount paid or incurred for office-related insurances and clinical trial coverage. Prepaid insurance premiums are recorded as prepaid insurance in the Company’s consolidated balance sheet at each reporting date and amortized over the twelve month period of each policy 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 other 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 and directors, outside consultants and vendors 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, which are sometimes subject to time-based vesting, are measured at the grant date fair value of the common stock and charged to operations ratably over the vesting period. Stock options granted to members of the Company’s outside consultants and other vendors are valued on the grant date. As the stock options vest, the Company recognizes this expense over the period in which the services are provided. The value of stock options granted as stock-based compensation 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 value of the common stock on the grant date, and the estimated volatility of the common stock over the estimated life 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 value of common stock is determined by reference to the quoted market price of the Company’s common stock. Stock options and warrants issued to non-employees as compensation for services to be provided to the Company or in settlement of debt are accounted for based upon the fair value of the services provided or the estimated fair value of the stock option or warrant, whichever can be more clearly determined. Management uses the Black-Scholes option-pricing model to determine the fair value of the stock options and warrants issued by the Company. The Company recognizes this expense over the period in which the services are provided. The Company recognizes the value of stock-based payments in general and administrative costs and in research and development costs, as appropriate, in the Company’s consolidated statements of operations. The Company issues new shares of common stock to satisfy stock option and warrant exercises. As of December 31, 2022, there were stock option grants exercisable into 9,199,356 no 39,500 35,000 54,250 There were no stock options requiring an assessment of fair value during the fiscal year ended December 31, 2022. For stock options requiring an assessment of fair value during the fiscal year ended December 31, 2021 the fair value of each stock option award was estimated using the Black-Scholes option-pricing model using the following assumptions: Summary of Fair Value of Options Estimated using Black-Scholes Pricing Model with Valuation Assumptions 2021 Risk-free interest rate 1.24 % Expected dividend yield 0 % Expected volatility 189.33 % Expected life at date of issuance 5 The expected life for stock options requiring an assessment of fair value during the fiscal year ended December 31, 2021 is estimated to be equal to the term of the common stock options issued in 2021. The Company recognizes the fair value of stock-based awards in general and administrative costs and in research and development costs, as appropriate, in the Company’s consolidated statements of operations. The Company issues new shares of common stock to satisfy stock option and warrant exercises. There were no Warrants exercisable into 256,926,748 590,932 380,568 16,200 no For warrants requiring an assessment of fair value during the fiscal years ended December 31, 2022 and 2021 the fair value of each warrant was estimated using the Black-Scholes option-pricing model using the following assumptions: Schedule of Fair Value of Warrants Estimated using Black-Scholes Pricing Model with Valuation Assumptions 2022 2021 Risk-free interest rate 2.79 3.99 % 0.80 1.02 % Expected dividend yield 0 % 0 % Expected volatility 204.46 229.09 % 192.64 353.06 % Expected life at date of issuance 5 5
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 December 31, 2022, the Company did no 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 December 31, 2022, 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 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 and fees paid to consultants and outside service providers and organizations (including research institutes at universities), and other expenses relating to the acquisition, design, development and clinical testing of the Company’s treatments and product candidates.
License Agreements	License Agreements Obligations incurred with respect to mandatory payments provided for in license agreements are recognized ratably over the appropriate period, as specified in the underlying license agreement, and are recorded as liabilities in the Company’s consolidated balance sheet, with a corresponding charge to research and development costs in the Company’s 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 consolidated balance sheet, with a corresponding charge to research and development costs in the Company’s 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 are charged to 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 income or loss, as adjusted for actual and deemed dividends declared, amortized or accumulated. The Company recorded a deemed dividend for the issuance of warrants during year ended December 31, 2022 and December 31, 2021 of $ 1,972,995 378,042 Loss per common share is computed by dividing net loss attributable of common stockholders 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 December 31, 2022 and 2021, 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 Antidilutive Securities Excluded from Computation of Earnings Per Share 2022 2021 December 31, 2022 2021 Series B convertible preferred stock 1 1 Convertible notes payable 641,341,808 48,173,552 Common stock warrants 419,683,183 59,420,298 Common stock options 9,199,356 9,306,368 Total 1,070,224,348 116,900,219
Reclassifications	Reclassifications Certain comparative figures in 2022 have been reclassified to conform to the current year’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. Management has evaluated the potential impact and has early adopted as of January 1, 2022. Management believes the adoption has simplified the accounting for convertible debt instruments and does not believe adoption has had a substantial impact on the financial statements, however, it is possible that this ASU may have a substantial impact on the Company’s financial statements from future convertible debt financings.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Fair Value of Options Estimated using Black-Scholes Pricing Model with Valuation Assumptions	Summary of Fair Value of Options Estimated using Black-Scholes Pricing Model with Valuation Assumptions 2021 Risk-free interest rate 1.24 % Expected dividend yield 0 % Expected volatility 189.33 % Expected life at date of issuance 5
Schedule of Fair Value of Warrants Estimated using Black-Scholes Pricing Model with Valuation Assumptions	For warrants requiring an assessment of fair value during the fiscal years ended December 31, 2022 and 2021 the fair value of each warrant was estimated using the Black-Scholes option-pricing model using the following assumptions: Schedule of Fair Value of Warrants Estimated using Black-Scholes Pricing Model with Valuation Assumptions 2022 2021 Risk-free interest rate 2.79 3.99 % 0.80 1.02 % Expected dividend yield 0 % 0 % Expected volatility 204.46 229.09 % 192.64 353.06 % Expected life at date of issuance 5 5
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	At December 31, 2022 and 2021, 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 Antidilutive Securities Excluded from Computation of Earnings Per Share 2022 2021 December 31, 2022 2021 Series B convertible preferred stock 1 1 Convertible notes payable 641,341,808 48,173,552 Common stock warrants 419,683,183 59,420,298 Common stock options 9,199,356 9,306,368 Total 1,070,224,348 116,900,219

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2022
Schedule of Convertible Notes Outstanding	The table below summarizes all convertible notes outstanding as of December 31, 2022. Those with similar characteristics outstanding as of December 31, 2022 are grouped separately. The following abbreviations are used in the column headings: DIC is Debt Issuance Cost, OID is Original Issue Discount, Wts are warrants, CNC is Capitalized Note Cost and BCF is Beneficial Conversion Feature. Also included are repayments by conversion, exchange or otherwise during or prior to the fiscal year ended December 31, 2022: Schedule of Convertible Notes Outstanding Inception Date Maturity date Original Principal Amount Interest rate Original aggregate DIC, OID, Wts, CNC and BCF Cumulative amortization of DIC, OID, Wts, CNC and BCF Accrued coupon interest Repayment Balance sheet November 5, 2014 September 15, 2016 1 $ 25,000 10 % $ $ $ $ 30,291 $ 55,291 November 5, 2014 September 15, 2016 1 25,000 10 % 30,291 55,291 November 5, 2014 September 15, 2016 1 25,000 12 % 38,697 63,697 Sub-total 75,000 99,279 174,279 December 31, 2018 February 28, 2019 2 25,000 10 % 11,925 36,925 January 2, 2019 February 28, 2019 2 10,000 10 % 4,871 14,871 Sub-total $ 35,000 $ $ $ $ 16,796 $ 51,796 May 17, 2019 May 17, 2020 3 $ 50,000 10.00 % $ (50,000 ) $ 50,000 $ 5,000 $ (52,253 ) $ 2,747 July 28, 2020 June 30, 2022 3 53,000 8.00 % (13,000 ) 13,000 9,738 (16,247 ) 46,491 February 17, 2021 June 17, 2022 3 112,000 10.00 % (112,000 ) 112,000 11,896 (80,000 ) 43,896 April 1, 2021 July 31, 2022 3 112,500 10.00 % (112,500 ) 112,500 23,696 - 136,196 May 3, 2021 July 31, 2022 3 150,000 10.00 % (150,000 ) 150,000 - (150,000 ) - May 10, 2021 August 10, 2022 3 150,000 10.00 % (150,000 ) 150,000 21,064 (13,213 ) 157,851 June 30, 2021 June 29, 2022 3 115,000 10.00 % (115,000 ) 115,000 21,387 - 136,387 August 31, 2021 August 31, 2022 3 115,000 10.00 % (109,675 ) 109,675 15,344 - 130,344 October 7, 2021 October 7, 2022 3 115,000 10.00 % (96,705 ) 96,705 14,178 - 129,178 December 23, 2021 June 21, 2022 3 87,000 10.00 % (36,301 ) 36,301 8,728 25,621 121,349 April 14, 2022 April 14, 2023 3 27,778 10.00 % (15,936 ) 11,396 1,986 - 25,224 August 22, 2022 May 31, 2023 3 66,667 10.00 % (6,667 ) 2,393 2,393 - 64,786 August 22, 2022 May 31, 2023 3 22,222 10.00 % (2,222 ) 797 798 - 21,595 August 22, 2022 May 31, 2023 3 16,667 10.00 % (1,667 ) 598 598 - 16,196 Sub-total $ 1,192,834 $ (971,673 ) $ 960,365 $ 136,806 $ (286,092 ) $ 1,032,240 Total $ 1,302,834 $ (971,673 ) $ 960,365 $ 136,806 $ (170,017 ) $ 1,258,315 1 These convertible notes were sold to investors in 2014 and 2015 (“Original Convertible Notes), and have a fixed interest rate of 10% 12% 1,508 58,934 39,525 2 On December 31, 2018 and January 2, 2019, the Company issued convertible notes to a single investor totaling $ 35,000 16,796 3 These fourteen convertible notes were issued between May 17, 2019 and August 22, 2022. They all currently have similar terms including conversion prices that generally are or are likely to be $ 0.0015
SY Corporation [Member]
Schedule of Convertible Notes Payable	Note payable to SY Corporation consists of the following at December 31, 2022 and 2021: Schedule of Convertible Notes Payable December 31, December 31, Principal amount of note payable $ 399,774 $ 399,774 Accrued interest payable 507,330 459,358 Foreign currency transaction adjustment (73,641 ) (22,028 Total note payable $ 833,463 $ 837,104

Stockholders_ Deficiency (Table

Stockholders’ Deficiency (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of Warrants Activity	A summary of warrant activity for the year ended December 31, 2022 is presented below. Schedule of Warrants Activity Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Warrants outstanding at December 31, 2021 59,420,298 $ 0.0718 3.33 Issued 370,280,035 $ 0.0015 4.27 Expired (2,317,150 ) $ 0.5121 - Exchanged (1,062,500) 0.0700 Exercised (7,700,000 ) $ 0.0015 - Warrants outstanding at December 31, 2022 419,683,183 $ 0.0074 3.28 A summary of warrant activity for the year ended December 31, 2021 is presented below. Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Warrants outstanding at December 31, 2020 28,809,352 $ 0.1528 2.64 Issued 39,182,841 $ 0.0200 4.50 Expired (9,395 ) $ 74.8891 - Exchanged (1,062,500 ) $ 0.0700 - Exercised (7,500,000 ) $ 0.0200 - Warrants outstanding at December 31, 2021 59,420,298 $ .0718 3.33
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 December 31, 2022: Schedule of Exercise Prices of Common Stock Warrants Outstanding and Exercisable Exercise Price Warrants Outstanding and Exercisable(Shares) Expiration Dates $ 0.0015 393,882,308 September 30, 2023 April 14, 2027 $ 0.0389 208,227 May 10, 2026 $ 0.0470 172,341 May 3, 2026 $ 0.0700 25,377,426 September 30, 2023 $ 15.0000 19,000 December 30, 2023 $ 15.7500 23,881 April 30, 2023 $ 419,683,183
Summary of Stock Option Activity	A summary of stock option activity for the fiscal year ended December 31, 2022 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, 2021 9,306,368 $ 1.095 3.95 Granted - $ 0.000 0.00 Expired (107,012 ) $ (44.29 ) - Options outstanding at December 31, 2022 9,199,356 $ 0.592 3.74 A summary of stock option activity for the fiscal year ended December 31, 2021 is presented below. Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Options outstanding at December 31, 2020 7,165,215 $ 2.225 4.60 Granted 2,194,444 $ 0.019 4.98 Expired (53,291 ) $ (73.305 ) - Options outstanding at December 31, 2021 9,306,368 $ 1.095 3.95
Schedule of Exercise Prices of Common Stock Options Outstanding and Exercisable	The exercise prices of common stock options outstanding and exercisable were as follows at December 31, 2022: Schedule of Exercise Prices of Common Stock Options Outstanding and Exercisable Exercise Price Options Outstanding (Shares) Options Exercisable (Shares) Expiration Date $ 0.0190 2,194,444 2,194,444 December 31, 2026 $ 0.0540 1,700,000 1,700,000 September 30, 2025 $ 0.072 5,050,000 5,050,000 July 31, 2025 $ 7.00 159.25 254,912 254,912 April 5, 2023 December 9, 2027 9,199,356 9,199,356 The exercise prices of common stock options outstanding and exercisable were as follows at December 31, 2021: Exercise Price Options Outstanding (Shares) Options Exercisable (Shares) Expiration Date $ 0.019 2,194,444 2,194,444 December 21, 2026 $ 0.072 5,050,000 5,050,000 September 30, 2025 $ 0.054 1,700,000 1,700,000 July 31, 2025 $ 7.00-$ 195.00 361,924 361,924 January 17, 2022 December 9, 2027 9,306,368 9,306,368

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets	Schedule of Deferred Tax Assets December 31, 2022 2021 Capitalized research and development costs $ - $ - Research and development credits 1,760,000 2,906,000 Stock-based compensation - 3,911,000 Stock options issued in connection with the payment of debt - 202,000 Net operating loss carryforwards 22,577,000 19,671,000 Accrued compensation 482,000 733,000 Accrued interest due to related party and others 222,000 186,000 Total deferred tax assets 25,041,000 27,609,000 Valuation allowance (25,041,000 ) (27,609,000 ) Net deferred tax assets $ - $ -
Reconciliation of Income Tax Rate Federal Statutory Rate and Effective Tax Rate	Reconciliation of Income Tax Rate Federal Statutory Rate and Effective Tax Rate Years Ended December 31, 2022 2021 U. S. federal statutory tax rate (21.0 )% (21.0 )% Change in valuation allowance (9.0 )% (1.0 )% Adjustment to deferred tax asset 30.0 % 22.0 % Effective tax rate 0.0 % 0.0 %

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Summary of Current Cash Commitments in Employee Agreements	The table below summarized the current cash commitments to Dr. Lippa and Mr. Margolis through the next September 30 th Summary of Current Cash Commitments in Employee Agreements Contract year ending September 30, 2023 Nine months Base Salary Benefits Total Arnold S. Lippa $ 225,000 $ 29,700 $ 254,700 Jeff E. Margolis 225,000 16,200 241,200 $ 450,000 $ 45,900 $ 495,900
Summary of Principal Cash Obligations and Commitments	Summary of Principal Cash Obligations and Commitments Payments Due By Year Total 2023 2024 2025 2026 2027 License agreements $ 95,433 $ 40,433 $ 10,000 $ 15,000 $ 15,000 $ 15,000 Employment agreements (1) 495,900 495,900 - - - - Total $ 591,333 $ 536,333 $ 10,000 $ 15,000 $ 15,000 $ 15,000 (1) The payment of certain of such amounts has been deferred indefinitely.

Subsequent Events (Tables)

Subsequent Events (Tables)	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Schedule of Cashless Warrant Exercise	A single convertible note holder who also held common stock purchase warrants with cashless exercise provisions, exercised a portion of the those warrants on a cashless basis resulting in the issuance of Common Stock as follows: Schedule of Cashless Warrant Exercise Date of Exercise Number of Shares Of Common Stock Into Warrants were Exercisable on Cash Basis Number of Shares of Common Stock Issued Upon Cashless Exercise January 4, 2023 8,225,000 6,202,459 February 2, 2023 8,000,000 6,235,294 March 6, 2023 8,075,000 6,344,643 Total 24,300,000 18,782,396

Business (Details Narrative)

Business (Details Narrative) - USD ($)		12 Months Ended
	Feb. 27, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Effective income tax rate		0%	0%
Net income		$ 2,102,720	$ 3,144,840
Operating cash flows		143,905	956,172
Stockholder's equity		11,880,320	$ 10,007,758	$ 8,063,320
Debt Instrument, Face Amount		$ 904,439
Resolution Rx [Member] | Subsequent Event [Member]
Defined Benefit Plan Disclosure [Line Items]
Tax rebate in subsidiary	43.50%
Effective income tax rate	80%

Summary of Fair Value of Option

Summary of Fair Value of Options Estimated using Black-Scholes Pricing Model with Valuation Assumptions (Details)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Risk-free interest rate	1.24%
Expected dividend yield	0%
Expected volatility	189.33%
Expected life at date of issuance	5 years

Schedule of Fair Value of Warra

Schedule of Fair Value of Warrants Estimated using Black-Scholes Pricing Model with Valuation Assumptions (Details)	Dec. 31, 2022	Dec. 31, 2021
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Expected volatility	2.79	0.80
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Expected volatility	3.99	1.02
Measurement Input, Expected Dividend Rate [Member]
Property, Plant and Equipment [Line Items]
Expected volatility	0	0
Measurement Input, Option Volatility [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Expected volatility	204.46	192.64
Measurement Input, Option Volatility [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Expected volatility	229.09	353.06
Measurement Input, Expected Term [Member]
Property, Plant and Equipment [Line Items]
Expected life at date of issuance	5 years	5 years

Schedule of Antidilutive Securi

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	1,070,224,348	116,900,219
Series B Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	1	1
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	641,341,808	48,173,552
Common Stock Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	419,683,183	59,420,298
Common Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	9,199,356	9,306,368

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)		12 Months Ended
	Jan. 05, 2021	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stockholders' Equity, Reverse Stock Split	the Company effected a ten to one reverse-stock split of its common stock		10 for 1 reverse stock split basis which occurred on January 5, 2021
Stock option grants exercisable			2,194,444
Number of shares exercisable		0	0
Stock options vested, value			$ 39,500
Accounts payable			35,000
Options granted, vested			$ 54,250
Stock options exercised		0	0
Warrants exercisable			380,568
Common stock value		$ 590,932	$ 16,200
Unrecognized tax benefits		0
Deemed dividends from warrant anti-dilution provisions		$ 1,972,995	$ 378,042
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants exercisable		256,926,748
Warrants issued as compensation		0
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock option grants exercisable		9,199,356

Schedule of Convertible Notes O

Schedule of Convertible Notes Outstanding (Details) - USD ($)			12 Months Ended
		Jun. 25, 2012	Dec. 31, 2022	Jul. 02, 2020
Short-Term Debt [Line Items]
Debt instrument, maturity date		Jun. 25, 2013
Original Principal Amount			$ 904,439
Single investor totaling				$ 600,000
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Original Principal Amount			1,302,834
Repayments of Convertible Debt			170,017
Single investor totaling			1,258,315
Sub-total			75,000
Sub-total			99,279
Sub-total			174,279
Debt Conversion, Original Debt, Amount			(971,673)
Cumulative amortization of DIC, OID, Wts, CS and BCF			960,365
Accrued coupon interest			136,806
Repayment by conversion			(170,017)
Debt Conversion, Original Debt, Amount			(971,673)
Cumulative amortization of DIC, OID, Wts, CS and BCF			960,365
Accrued coupon interest			136,806
Convertible Notes Payable [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Sub-total			35,000
Sub-total			16,796
Sub-total			51,796
Convertible Notes Payable [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Sub-total			1,192,834
Sub-total			(286,092)
Sub-total			$ 1,032,240
November 5, 2014 [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[1]		Sep. 15, 2016
Original Principal Amount			$ 25,000
Fixed interest rate			10%
Repayments of Convertible Debt			$ 30,291
Single investor totaling			55,291
Repayment by conversion			$ (30,291)
November 5, 2014 One [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[1]		Sep. 15, 2016
Original Principal Amount			$ 25,000
Fixed interest rate			10%
Repayments of Convertible Debt			$ 30,291
Single investor totaling			55,291
Repayment by conversion			$ (30,291)
November 5, 2014 Two [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[1]		Sep. 15, 2016
Original Principal Amount			$ 25,000
Fixed interest rate			12%
Repayments of Convertible Debt			$ 38,697
Single investor totaling			63,697
Repayment by conversion			$ (38,697)
December 31, 2018 [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[2]		Feb. 28, 2019
Original Principal Amount			$ 25,000
Fixed interest rate			10%
Repayments of Convertible Debt			$ 11,925
Single investor totaling			36,925
Repayment by conversion			$ (11,925)
January 2, 2019 [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[2]		Feb. 28, 2019
Original Principal Amount			$ 10,000
Fixed interest rate			10%
Repayments of Convertible Debt			$ 4,871
Single investor totaling			14,871
Repayment by conversion			$ (4,871)
May 17, 2019 [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[3]		May 17, 2020
Original Principal Amount			$ 50,000
Fixed interest rate			10%
Repayments of Convertible Debt			$ 52,253
Single investor totaling			2,747
Debt Conversion, Original Debt, Amount			(50,000)
Cumulative amortization of DIC, OID, Wts, CS and BCF			50,000
Accrued coupon interest			5,000
Repayment by conversion			$ (52,253)
July 28, 2020 [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[3]		Jun. 30, 2022
Original Principal Amount			$ 53,000
Fixed interest rate			8%
Repayments of Convertible Debt			$ 16,247
Single investor totaling			46,491
Debt Conversion, Original Debt, Amount			(13,000)
Cumulative amortization of DIC, OID, Wts, CS and BCF			13,000
Accrued coupon interest			9,738
Repayment by conversion			$ (16,247)
February 17, 2021 Convertible Note [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[3]		Jun. 17, 2022
Original Principal Amount			$ 112,000
Fixed interest rate			10%
Repayments of Convertible Debt			$ 80,000
Single investor totaling			43,896
Debt Conversion, Original Debt, Amount			(112,000)
Cumulative amortization of DIC, OID, Wts, CS and BCF			112,000
Accrued coupon interest			11,896
Repayment by conversion			$ (80,000)
April 1, 2021 [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[3]		Jul. 31, 2022
Original Principal Amount			$ 112,500
Fixed interest rate			10%
Repayments of Convertible Debt
Single investor totaling			136,196
Debt Conversion, Original Debt, Amount			(112,500)
Cumulative amortization of DIC, OID, Wts, CS and BCF			112,500
Accrued coupon interest			23,696
Repayment by conversion
May 3, 2021 [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[3]		Jul. 31, 2022
Original Principal Amount			$ 150,000
Fixed interest rate			10%
Repayments of Convertible Debt			$ 150,000
Single investor totaling
Debt Conversion, Original Debt, Amount			(150,000)
Cumulative amortization of DIC, OID, Wts, CS and BCF			150,000
Accrued coupon interest
Repayment by conversion			$ (150,000)
May 10, 2021 [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[3]		Aug. 10, 2022
Original Principal Amount			$ 150,000
Fixed interest rate			10%
Repayments of Convertible Debt			$ 13,213
Single investor totaling			157,851
Debt Conversion, Original Debt, Amount			(150,000)
Cumulative amortization of DIC, OID, Wts, CS and BCF			150,000
Accrued coupon interest			21,064
Repayment by conversion			$ (13,213)
June 30, 2021 [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[3]		Jun. 29, 2022
Original Principal Amount			$ 115,000
Fixed interest rate			10%
Repayments of Convertible Debt
Single investor totaling			136,387
Debt Conversion, Original Debt, Amount			(115,000)
Cumulative amortization of DIC, OID, Wts, CS and BCF			115,000
Accrued coupon interest			21,387
Repayment by conversion
August 31, 2021 [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[3]		Aug. 31, 2022
Original Principal Amount			$ 115,000
Fixed interest rate			10%
Repayments of Convertible Debt
Single investor totaling			130,344
Debt Conversion, Original Debt, Amount			(109,675)
Cumulative amortization of DIC, OID, Wts, CS and BCF			109,675
Accrued coupon interest			15,344
Repayment by conversion
October 7, 2021 [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[3]		Oct. 07, 2022
Original Principal Amount			$ 115,000
Fixed interest rate			10%
Repayments of Convertible Debt
Single investor totaling			129,178
Debt Conversion, Original Debt, Amount			(96,705)
Cumulative amortization of DIC, OID, Wts, CS and BCF			96,705
Accrued coupon interest			14,178
Repayment by conversion
December 23, 2021 Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[3]		Jun. 21, 2022
Original Principal Amount			$ 87,000
Fixed interest rate			10%
Repayments of Convertible Debt			$ 25,621
Single investor totaling			121,349
Debt Conversion, Original Debt, Amount			(36,301)
Cumulative amortization of DIC, OID, Wts, CS and BCF			36,301
Accrued coupon interest			8,728
Repayment by conversion			$ (25,621)
April 14, 2022 [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[3]		Apr. 14, 2023
Original Principal Amount			$ 27,778
Fixed interest rate			10%
Repayments of Convertible Debt
Single investor totaling			25,224
Debt Conversion, Original Debt, Amount			(15,936)
Cumulative amortization of DIC, OID, Wts, CS and BCF			11,396
Accrued coupon interest			1,986
Repayment by conversion
August 22, 2022 One [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[3]		May 31, 2023
Original Principal Amount			$ 66,667
Fixed interest rate			10%
Repayments of Convertible Debt
Single investor totaling			64,786
Debt Conversion, Original Debt, Amount			(6,667)
Cumulative amortization of DIC, OID, Wts, CS and BCF			2,393
Accrued coupon interest			2,393
Repayment by conversion
August 22, 2022 Two [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[3]		May 31, 2023
Original Principal Amount			$ 22,222
Fixed interest rate			10%
Repayments of Convertible Debt
Single investor totaling			21,595
Debt Conversion, Original Debt, Amount			(2,222)
Cumulative amortization of DIC, OID, Wts, CS and BCF			797
Accrued coupon interest			798
Repayment by conversion
August 22, 2022 Three [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date	[3]		May 31, 2023
Original Principal Amount			$ 16,667
Fixed interest rate			10%
Repayments of Convertible Debt
Single investor totaling			16,196
Debt Conversion, Original Debt, Amount			(1,667)
Cumulative amortization of DIC, OID, Wts, CS and BCF			598
Accrued coupon interest			598
Repayment by conversion
Original Convertible Notes [Member]
Short-Term Debt [Line Items]
Single investor totaling			$ 58,934
Original Convertible Notes [Member] | Single Investor [Member]
Short-Term Debt [Line Items]
Fixed interest rate			10%
Original Convertible Notes [Member] | Maximum [Member] | Single Investor [Member]
Short-Term Debt [Line Items]
Fixed interest rate			12%
Convertible Notes Payable [Member] | Single Investor [Member]
Short-Term Debt [Line Items]
Single investor totaling			$ 35,000
[1]These convertible notes were sold to investors in 2014 and 2015 (“Original Convertible Notes), and have a fixed interest rate of 10% 12% 1,508 58,934 39,525 35,000 16,796 0.0015

Schedule of Convertible Notes_2

Schedule of Convertible Notes Outstanding (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2022	Jul. 02, 2020
Short-Term Debt [Line Items]
Convertible notes		$ 600,000
Original Convertible Notes [Member]
Short-Term Debt [Line Items]
Convertible notes	$ 58,934
Accrued interest	$ 39,525
Barton Note [Member]
Short-Term Debt [Line Items]
Common stock, per share	$ 0.0015
Single Investor [Member]
Short-Term Debt [Line Items]
Accrued interest	$ 16,796
Single Investor [Member] | Original Convertible Notes [Member]
Short-Term Debt [Line Items]
Fixed interest rate	10%
Conversion of common stock	1,508
Single Investor [Member] | Original Convertible Notes [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Fixed interest rate	12%

Schedule of Convertible Notes P

Schedule of Convertible Notes Payable (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Principal amount of note payable	$ 1,258,315	$ 790,153
Total note payable	833,463	837,104
SY Corporation [Member]
Principal amount of note payable	399,774	399,774
Accrued interest payable	507,330	459,358
Foreign currency transaction adjustment	(73,641)	(22,028)
Total note payable	$ 833,463	$ 837,104

Notes Payable (Details Narrativ

Notes Payable (Details Narrative)		12 Months Ended
	Jun. 25, 2012 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 12, 2018 USD ($)	Apr. 09, 2018 USD ($)	Jan. 29, 2016 USD ($)	Jan. 19, 2016 USD ($)	Jun. 25, 2012 KRW (₩)
Short-Term Debt [Line Items]
Principal amount		$ 904,439
Debt Instrument, Maturity Date	Jun. 25, 2013
Interest expense		603,818	$ 724,769
Proceeds from Related Party Debt		117,783	5,000
Other short term financing		15,847	15,185
Nine Monthly Installments [Member]
Short-Term Debt [Line Items]
Debt periodic payments		$ 9,971
Other Short-Term Notes Payable [Member]
Short-Term Debt [Line Items]
Interest rate percentage		11%
Insurance premium		$ 85,457
Insurance premium remaining balance		21,364
Other short term financing		5,965
Short-term notes payable		15,847	15,185
Dr Arnold S Lippa [Member]
Short-Term Debt [Line Items]
Principal amount		148,892		$ 50,000
Interest expense		13,536	12,289
Advanced amount					$ 127,600	$ 127,600
Effective prcentage					10%		10%
Convertible Notes Payable					$ 50,000		$ 50,000
Accrued interest		71,292
Proceeds from Related Party Debt		117,733
Repayment		226,393
Dr. James S. Manuso [Member]
Short-Term Debt [Line Items]
Principal amount		225,744
Advanced amount					$ 127,600		$ 127,600
Effective prcentage					10%		10%
Convertible Notes Payable					$ 50,000
Accrued interest		98,144
Dr James S Manusos [Member]
Short-Term Debt [Line Items]
Interest expense		20,522	18,656
Samyang Optics Co Inc [Member]
Short-Term Debt [Line Items]
Principal amount	$ 400,000							₩ 465,000,000
Interest rate percentage	12%							12%
Interest expense		$ 47,973	$ 47,973

Settlement and Payment Agreem_2

Settlement and Payment Agreements (Details Narrative) - USD ($)

12 Months Ended

Mar. 14, 2023

Mar. 30, 2022

Mar. 28, 2022

Mar. 01, 2022

Jan. 01, 2022

Nov. 01, 2021

Sep. 14, 2021

Sep. 01, 2021

Aug. 01, 2021

Jul. 01, 2021

Apr. 29, 2021

Apr. 02, 2021

May 29, 2020

Feb. 21, 2020

Dec. 31, 2022

Dec. 31, 2021

Feb. 15, 2023

Dec. 30, 2022

Dec. 15, 2022

Aug. 01, 2022

Mar. 31, 2022

Jan. 31, 2022

Nov. 30, 2021

Feb. 23, 2021

Feb. 26, 2018

Jan. 18, 2017

Debt Instrument [Line Items]

Accounts payable

$ 5,724,390

$ 5,235,767

Payments for legal settlements

$ 75,000

$ 10,000

Payments for fees

$ 415

Attorneys fees and cost

47,937

Accrued interest

39,552

Investment Banking Services [Member]

Debt Instrument [Line Items]

Accrued expenses

225,000

225,000

RespireRx [Member]

Debt Instrument [Line Items]

Percentage of royalty on net sales

4%

Sharp Clinical Services Inc [Member]

Debt Instrument [Line Items]

Late payment fees

$ 103,890

Loss contingency, value

$ 104,217

Due to related parties, current

53,568

Salamandra [Member]

Debt Instrument [Line Items]

Due to related parties, current

$ 146,082

Percentage of accrued interest

4.50%

Sharp and Salamandra [Member]

Debt Instrument [Line Items]

Due to related parties, current

$ 320,911

Cash debited

$ 1,559

DNA Healthlink Inc [Member] | Upfront Fees [Member]

Debt Instrument [Line Items]

Gain on vendor settlement

62,548

Settlement payment

8,000

$ 8,000

DNA Healthlink Inc [Member] | Upfront Fees [Member] | Forecast [Member]

Debt Instrument [Line Items]

Payments for fees

$ 15,000,000

Second Amendment [Member]

Debt Instrument [Line Items]

Investment owned, face amount

200,000

200,000

$ 100,000

Notes payable

75,000

Second Amendment [Member] | Minimum [Member]

Debt Instrument [Line Items]

Notes payable

$ 10,000

Payment Settlement Agreement [Member]

Debt Instrument [Line Items]

Investment owned, face amount

$ 250,000

$ 2,608,914

Accounts payable

2,608,914

Due to related parties, current

$ 234,656.58

Repayments of debt

$ 125,000

$ 10,000

$ 10,000

$ 10,000

$ 10,000

$ 10,000

175,000

Payment Settlement Agreement [Member] | Subsequent Event [Member]

Debt Instrument [Line Items]

Notes payable

$ 350,000

Employment Agreement Termination And Separation Agreement [Member]

Debt Instrument [Line Items]

Notes payable

$ 789,267

Payment and Settlement Agreement [Member] | Convertible Notes Payable [Member] | University of California Innovation and Entrepreneurship [Member]

Debt Instrument [Line Items]

Notes payable

234,657

175,000

$ 175,000

Agreed payment value

$ 10,000

Accounts payable

234,657

Payment of debt

234,657

Sharp Settlement Agreement [Member]

Debt Instrument [Line Items]

Repayments of related party debt

$ 30,000

DNA Healthlink Settlement Agreement [Member] | DNA Healthlink Inc [Member]

Debt Instrument [Line Items]

Notes payable

$ 390,000

Unpaid accounts payable

410,000

Long term liabilities

174,000

DNA Healthlink Settlement Agreement [Member] | DNA Healthlink Inc [Member] | November 15, 2021 [Member]

Debt Instrument [Line Items]

Periodic payment amount

8,000

DNA Healthlink Settlement Agreement [Member] | DNA Healthlink Inc [Member] | November 15, 2022 [Member]

Debt Instrument [Line Items]

Periodic payment amount

10,000

DNA Healthlink Settlement Agreement [Member] | DNA Healthlink Inc [Member] | November 15, 2023 [Member]

Debt Instrument [Line Items]

Periodic payment amount

15,000

DNA Healthlink Settlement Agreement [Member] | DNA Healthlink Inc [Member] | November 15, 2024 [Member]

Debt Instrument [Line Items]

Periodic payment amount

$ 14,000

2014 License Agreement [Member]

Debt Instrument [Line Items]

Repayments of debt

100,000

2014 License Agreement [Member] | RespireRx [Member]

Debt Instrument [Line Items]

Obligation

$ 100,000

Schedule of Warrants Activity (

Schedule of Warrants Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Number of Shares, Warrants outstanding, Beginning balance	59,420,298	28,809,352
Weighted Average Exercise Price, Warrants outstanding, Beginning balance	$ 0.0718	$ 0.1528
Weighted Average Remaining Contractual Life, Warrants Outstanding	3 years 3 months 10 days	3 years 3 months 29 days	2 years 7 months 20 days
Number of Shares, Warrants Issued	370,280,035	39,182,841
Weighted Average Exercise Price, Warrants Issued	$ 0.0015	$ 0.0200
Weighted Average Remaining Contractual Life, Warrants Issued	4 years 3 months 7 days	4 years 6 months
Number of Shares, Warrants Expired	(2,317,150)	(9,395)
Weighted Average Exercise Price, Warrants Expired	$ 0.5121	$ 74.8891
Number of Shares, Warrants Exchanged	(1,062,500)	(1,062,500)
Weighted Average Exercise Price, Warrants Exchanged	$ 0.0700	$ 0.0700
Number of Shares, Warrants Exercised	(7,700,000)	(7,500,000)
Weighted Average Exercise Price, Warrants Exercised	$ 0.0015	$ 0.0200
Number of Shares, Warrants outstanding, Ending balance	419,683,183	59,420,298	28,809,352
Weighted Average Exercise Price, Warrants outstanding, Ending balance	$ 0.0074	$ 0.0718	$ 0.1528

Schedule of Exercise Prices of

Schedule of Exercise Prices of Common Stock Warrants Outstanding and Exercisable (Details) - $ / shares	Dec. 31, 2022	Jul. 02, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price	$ 0.0023
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price		$ 0.07
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price		$ 0.02
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Outstanding and Exercisable (Shares)	419,683,183
Exercise Price Range One [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price	$ 0.0015
Warrants, Outstanding and Exercisable (Shares)	393,882,308
Exercise Price Range One [Member] | Warrant [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants and Rights Outstanding, Maturity Date	Sep. 30, 2023
Exercise Price Range One [Member] | Warrant [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants and Rights Outstanding, Maturity Date	Apr. 14, 2027
Exercise Price Range Two [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price	$ 0.0389
Warrants, Outstanding and Exercisable (Shares)	208,227
Warrants and Rights Outstanding, Maturity Date	May 10, 2026
Exercise Price Range Three [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price	$ 0.0470
Warrants, Outstanding and Exercisable (Shares)	172,341
Warrants and Rights Outstanding, Maturity Date	May 03, 2026
Exercise Price Range Four [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price	$ 0.0700
Warrants, Outstanding and Exercisable (Shares)	25,377,426
Warrants and Rights Outstanding, Maturity Date	Sep. 30, 2023
Exercise Price Range Five [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price	$ 15
Warrants, Outstanding and Exercisable (Shares)	19,000
Warrants and Rights Outstanding, Maturity Date	Dec. 30, 2023
Exercise Price Range Six [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, Exercise Price	$ 15.7500
Warrants, Outstanding and Exercisable (Shares)	23,881
Warrants and Rights Outstanding, Maturity Date	Apr. 30, 2023

Summary of Stock Option Activit

Summary of Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Number of Shares, Options outstanding, Beginning balance	9,306,368	7,165,215
Weighted Average Exercise Price, Options outstanding, Beginning balance	$ 1.095	$ 2.225
Weighted Average Remaining Contractual Life, Options outstanding	3 years 8 months 26 days	3 years 11 months 12 days	4 years 7 months 6 days
Number of Shares, Options Granted		2,194,444
Weighted Average Exercise Price, Options Granted	$ 0	$ 0.019
Weighted Average Remaining Contractual Life, Options Granted	0 years	4 years 11 months 23 days
Number of Shares, Options Expired	(107,012)	(53,291)
Weighted Average Exercise Price, Options Expired	$ (44.29)	$ (73.305)
Number of Shares, Options outstanding, Ending balance	9,199,356	9,306,368	7,165,215
Weighted Average Exercise Price, Options outstanding, Ending balance	$ 0.592	$ 1.095

Schedule of Exercise Prices o_2

Schedule of Exercise Prices of Common Stock Options Outstanding and Exercisable (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding (Shares)	9,199,356	9,306,368
Options Exercisable (Shares)	9,199,356	9,306,368
Exercise Price Range One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Exercise Price	$ 0.0190	$ 0.019
Options Outstanding (Shares)	2,194,444	2,194,444
Options Exercisable (Shares)	2,194,444	2,194,444
Options, Expiration Date	Dec. 31, 2026	Dec. 21, 2026
Exercise Price Range Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Exercise Price	$ 0.0540	$ 0.072
Options Outstanding (Shares)	1,700,000	5,050,000
Options Exercisable (Shares)	1,700,000	5,050,000
Options, Expiration Date	Sep. 30, 2025	Sep. 30, 2025
Exercise Price Range Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Exercise Price	$ 0.072	$ 0.054
Options Outstanding (Shares)	5,050,000	1,700,000
Options Exercisable (Shares)	5,050,000	1,700,000
Options, Expiration Date	Jul. 31, 2025	Jul. 31, 2025
Exercise Price Range Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding (Shares)	254,912	361,924
Options Exercisable (Shares)	254,912	361,924
Exercise Price Range Four [Member] | Minimum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Exercise Price	$ 7	$ 7
Options, Expiration Date	Apr. 05, 2023	Jan. 17, 2022
Exercise Price Range Four [Member] | Maximum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Exercise Price	$ 159.25	$ 195
Options, Expiration Date	Dec. 09, 2027	Dec. 09, 2027

Stockholders_ Deficiency (Detai

Stockholders’ Deficiency (Details Narrative) - USD ($)						12 Months Ended
	Jul. 29, 2021	Jun. 30, 2021	Sep. 30, 2020	Jul. 30, 2020	Mar. 18, 2014	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jul. 13, 2020	Jul. 02, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares						5,000,000
Preferred stock par value						$ 0.001
Preferred stock, shares undesignated						3,504,424	3,504,424
Common stock, shares outstanding						125,544,276	97,894,276
Debt conversion, converted instrument, amount						$ 1,870,273	$ 323,096
Exercise of warrants						9,199,356	9,306,368
Convertible debt										$ 600,000
Exercise price of warrants						$ 0.0023
Gain loss on exchange of convertible notes							$ 1,099
Shares issuable						12,363,640
Exercise price						$ 0.0015
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number						419,683,183	59,420,298	28,809,352
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsEquityInstrumentsWeightedAverageExercisePrice-0]						$ 0.0074	$ 0.0718	$ 0.1528
Share based Compensation Arrangement By Share based Payment Award Non Options Equity Instruments Outstanding Weighted Average Remaining Contractual Term						3 years 3 months 10 days	3 years 3 months 29 days	2 years 7 months 20 days
Warrants exercised							380,568
Number of shares available for issuance							2,194,444
Number of shares exercised						0	0
Common stock, shares authorized						2,000,000,000	2,000,000,000
Common stock, shares issued						125,544,276	97,894,276
Number of shares issued upon exercise of outstanding warrants						9,199,356	9,306,368	7,165,215
Debt conversion shares issuable						641,341,808
Class of warrant or right outstanding not yet occurred						419,683,183
General and Administrative Expense [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock-based compensation costs and fees						$ 0	$ 28,000
Research and Development Expenses and Vesting Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock-based compensation costs and fees						$ 0	$ 30,750
2014 Equity Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share based compensation arrangement by share based payment award number of shares available for grant						6,325
Number of shares available for issuance					325,025
2015 Stock and Stock Option Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares available for issuance						13,670,110
2015 Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares exercised						107,012
2015 Equity Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares available for issuance						13,670,110
In-The-Money Common Stock Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants exercised						393,882,308
In-The-Money Common Stock Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price						$ 0.0023	$ 0.012
Exercisable in money common stock options						0	0
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price of warrants										$ 0.07
Minimum [Member] | 2015 Stock and Stock Option Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares available for issuance	7,000,000
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price of warrants										$ 0.02
Maximum [Member] | 2015 Stock and Stock Option Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares available for issuance	22,898,526
Series B Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares						37,500	37,500
Convertible preferred stock						1	1
Preferred stock liquidation preference value						$ 25,001	$ 25,001
Series B Preferred Stock [Member] | Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares						37,500	37,500
Series A Junior Participating Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares						205,000	205,000
Series G 1.5% Convertible Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares						1,700	1,700
Series H Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares									1,200
Series H 2% Voting Non-Participating Convertible Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares			3,000
Number of shares			1,624.1552578
Number of shares			25,377,426
Issuance of stock			25,377,426
Preferred stock, shares outstanding						0
Share based compensation arrangement by share based payment award number of shares available for grant							1,375.8447422
9% Cumulative Convertible Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of shares						1,250,000	1,250,000
Convertible Notes, Options and Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share based compensation arrangement by share based payment award number of shares available for grant						790,554,292
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of stock						21,700,000	16,625,557
Debt conversion, converted instrument, amount						$ 215,000
Debt conversion, amount						2,000
Issuance of shares						$ 5,950,000
Number of warrant exercisable, shares				327,273
Number of stock grants						0	0
Common stock available for future issuances						1,083,901,432
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares				375,000
Issuance of stock		687,500
Exercise of warrants						7,700,000
Warrants exercised						256,926,748

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Capitalized research and development costs
Research and development credits	1,760,000	2,906,000
Stock-based compensation		3,911,000
Stock options issued in connection with the payment of debt		202,000
Net operating loss carryforwards	22,577,000	19,671,000
Accrued compensation	482,000	733,000
Accrued interest due to related party and others	222,000	186,000
Total deferred tax assets	25,041,000	27,609,000
Valuation allowance	(25,041,000)	(27,609,000)
Net deferred tax assets

Reconciliation of Income Tax Ra

Reconciliation of Income Tax Rate Federal Statutory Rate and Effective Tax Rate (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
U. S. federal statutory tax rate	(21.00%)	(21.00%)
Change in valuation allowance	(9.00%)	(1.00%)
Adjustment to deferred tax asset	30%	22%
Effective tax rate	0%	0%

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CALIFORNIA
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 67,305,000
Net operating loss carryforwards expiration	expire at various dates from 2022 through 2033
NJ [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 14,043,000
Net operating loss carryforwards expiration	through 2043
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 83,317,000
Net operating loss carryforwards expiration		expire at various dates from 2023 through 2042
Research And Development Tax Credit Carry forwards Expiration Term	expire at various dates from 2022 through 2032
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 81,348,000

Summary of Current Cash Commitm

Summary of Current Cash Commitments in Employee Agreements (Details) - Forecast [Member]	9 Months Ended
	Sep. 30, 2023 USD ($)
Base Salary	$ 450,000
Benefits	45,900
Total	495,900
Dr Arnold S Lippa [Member]
Base Salary	225,000
Benefits	29,700
Total	254,700
Mr Margolis [Member]
Base Salary	225,000
Benefits	16,200
Total	$ 241,200

Summary of Principal Cash Oblig

Summary of Principal Cash Obligations and Commitments (Details)	Dec. 31, 2022 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total	$ 591,333
2023	536,333
2024	10,000
2025	15,000
2026	15,000
2027	15,000
Licensing Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total	95,433
2023	40,433
2024	10,000
2025	15,000
2026	15,000
2027	15,000
Employment Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total	495,900	[1]
2023	495,900	[1]
2024		[1]
2025		[1]
2026		[1]
2027		[1]
[1]The payment of certain of such amounts has been deferred indefinitely.

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($)

1 Months Ended

12 Months Ended

Mar. 30, 2022

Mar. 01, 2022

Jan. 01, 2022

Dec. 31, 2021

Nov. 01, 2021

Sep. 01, 2021

Jul. 12, 2021

Jul. 01, 2021

Apr. 29, 2021

Sep. 15, 2020

Jun. 30, 2015

Jun. 27, 2014

Mar. 31, 2011

Dec. 31, 2022

Dec. 31, 2021

Other Commitments [Line Items]

Purchase commitment, remaining minimum amount committed

$ 75,000

Agreement termination

Jun. 30, 2022

Commercial sale of product

$ 350,000

Debt Instrument, Face Amount

904,439

Contractual obligation

591,333

Maximum [Member] | Bausch Health Companies Inc [Member]

Other Commitments [Line Items]

Acquisition of potential future payment

$ 15,150,000

Receive additional payments net sales

$ 15,000,000

First Timed Payments [Member]

Other Commitments [Line Items]

Research and Development in Process

150,000

Second Timed Payments [Member]

Other Commitments [Line Items]

Research and Development in Process

200,000

Minimum Amount Eliminated [Member]

Other Commitments [Line Items]

Accounts Payable And Accrued Expenses

$ 0

Three Installments [Member]

Other Commitments [Line Items]

Purchase commitment, remaining minimum amount committed

$ 25,000

David Dickason [Member]

Other Commitments [Line Items]

Working hour rate per hours

$ 250

Consulting Agreement [Member] | Richard Purcell [Member] | DNA Healthlink Inc [Member]

Other Commitments [Line Items]

Service fee per hour

250

University Of Illinois 2014 Exclusive License Agreement [Member]

Other Commitments [Line Items]

License fees

$ 25,000

Outstanding patent costs

$ 15,840

Percentage of royalty on net sale

4%

4%

Percentage of payment on sub licensee revenue

12.50%

Royalty expense

$ 100,000

$ 100,000

Royalty due date

May 31, 2022

Charge to operations with royalty obligation

0

$ 100,000

University Of Illinois 2014 Exclusive License Agreement [Member] | Due Within Five Days After Dosing of First Patient Phase Two Human Clinical Trial [Member]

Other Commitments [Line Items]

Payments for rent

10,000

University Of Illinois 2014 Exclusive License Agreement [Member] | Due Within Five Days After Dosing of First Patient Phase Three Human Clinical Trial [Member]

Other Commitments [Line Items]

Payments for rent

150,000

University Of Illinois 2014 Exclusive License Agreement [Member] | Due Within Five Days After First New Drug Application Filing [Member]

Other Commitments [Line Items]

Payments for rent

500,000

University Of Illinois 2014 Exclusive License Agreement [Member] | Due Within Twelve Months of First Commercial Sale Member [Member]

Other Commitments [Line Items]

Payments for rent

1,000,000

2014 License Agreement [Member]

Other Commitments [Line Items]

Minimum annual royalty obligation

$ 100,000

Commercial Product Sale

400,000

Repayments of debt

$ 100,000

2014 License Agreement [Member] | After First Year [Member]

Other Commitments [Line Items]

Commercial Product Sale

250,000

University Of Illinois 2014 Exclusive License Agreement Three [Member] | Due Within Five Days After Dosing of First Patient Phase Three Human Clinical Trial [Member]

Other Commitments [Line Items]

Payments for rent

350,000

Payment Settlement Agreement [Member]

Other Commitments [Line Items]

Due to related party

$ 234,656.58

Repayments of debt

$ 125,000

$ 10,000

$ 10,000

$ 10,000

$ 10,000

$ 10,000

$ 175,000

Debt Instrument, Face Amount

213,000

payments

$ 20,000

Schedule of Cashless Warrant Ex

Schedule of Cashless Warrant Exercise (Details) - Warrant [Member]	Dec. 31, 2022 shares
Number of shares of common stock into warrants exercisable on cash basis	24,300,000
Number of shares of common stock issued upon cashless exercise	18,782,396
January 4, 2023 [Member]
Number of shares of common stock into warrants exercisable on cash basis	8,225,000
Number of shares of common stock issued upon cashless exercise	6,202,459
February 2, 2023 [Member]
Number of shares of common stock into warrants exercisable on cash basis	8,000,000
Number of shares of common stock issued upon cashless exercise	6,235,294
March 6, 2023 [Member]
Number of shares of common stock into warrants exercisable on cash basis	8,075,000
Number of shares of common stock issued upon cashless exercise	6,344,643

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Apr. 12, 2023	Apr. 03, 2023	Dec. 31, 2022	Dec. 31, 2021
Preferred stock value			$ 21,703	$ 21,703
Chief Executive Officer and Chief Scientific Officer [Member]
Due to officers			$ 117,773
Forecast [Member] | Series I Preferred Stock [Member]
Dividend rate		8%
Preferred stock shares		3,500
Preferred stock, par value		$ 0.001
Preferred stock value		$ 100
Appreciated price		$ 0.02
Redemption settlement terms description		multiplied by the number of shares of Common Stock corresponding to the number of Series I Preferred Shares divided by the Series I Base Measurement Price ($0.0015), multiplied by the Series I Preferred Stock Stated Value. A Series I Eligible Payment Event shall include: (i) any license, sublicense, joint venture or similar transaction resulting in an upfront payment of at least $15,000,000.00, or (ii) any milestone payment with respect to research and development of at least $15,000,000.00, or (iii) receipt of royalties in any one year of at least $15,000,000.00 or (iv) any event resulting in the Company’s receipt of an amount deemed by the Company’s Board of Directors to be establish a Series I Eligible Payment Event.
Forecast [Member] | Series J Preferred Stock [Member]
Dividend rate	8%
Preferred stock shares	15,000
Preferred stock, par value	$ 0.001
Preferred stock value	$ 100
Redemption settlement terms description	multiplied by the number of shares of Common Stock corresponding to the number of Series J Preferred Shares divided by the Series J Base Measurement Price ($0.006), subject to certain adjustments, multiplied by the Series J Preferred Stock Stated Value. A Series J Eligible Payment Event shall include: (i) any license, sublicense, joint venture or similar transaction resulting in an upfront payment of at least $20,000,000.00, or (ii) any milestone payment with respect to research and development of at least $20,000,000.00, or (iii) receipt of royalties in any one year of at least $20,000,000.00 or (iv) any event resulting in the Corporation’s receipt of an amount deemed by the Corporation’s Board of Directors to be establish a Series J Eligible Payment Event.
Forecast [Member] | Series J Preferred Stock [Member] | Settlement Agreement [Member]
Accrued liabilities	$ 570,000