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NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2020

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE

We do not include the potential impact of dilutive securities in diluted net loss per share, as the impact of these items is anti-dilutive. Potential dilutive securities result from outstanding stock options, restricted stock and “non-pre-funded” warrants. We did not include the following potentially dilutive securities in the computation of diluted net loss per common share during the periods presented:

 SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE

		For the years ended December 31,
		2020				2019
Warrants			-				70,000
Restricted stock			2,952,499				354,625
Stock options			5,685,539				6,055,395
Total			8,638,038				6,480,020

SCHEDULE OF STOCK BASED COMPENSATION

The following table summarizes stock option-based option compensation for 2020 and 2019, which was allocated as follows:

 SCHEDULE OF STOCK BASED COMPENSATION

		For the years ended December 31,
		2020				2019
Research and development		$	3,126,000			$	3,932,000
General and administrative			2,727,000				3,406,000
Stock option-based compensation expense included in operating expense			5,853,000				7,338,000
Total stock option-based compensation expense			5,853,000				7,338,000
Tax benefit			-				-
Stock option-based compensation expense, net of tax		$	5,853,000			$	7,338,000

Restricted Stock [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

SCHEDULE OF STOCK BASED COMPENSATION

The following table summarizes restricted stock-based compensation for 2020 and 2019, which was allocated as follows:

 SCHEDULE OF STOCK BASED COMPENSATION

		For the years ended December 31,
		2020				2019
Research and development		$	957,000			$	454,000
General and administrative			1,377,000				445,000
Restricted stock-based compensation expense included in operating expense			2,334,000				899,000
Total restricted stock-based compensation expense			2,334,000				899,000
Tax benefit			-				-
Restricted stock-based compensation expense, net of tax		$	2,334,000			$	899,000

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- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

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