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Organization and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Schedule of Accounts Receivable

Accounts receivable consist of the following:

	December 31,
	2018				2017
Billed receivable	$	193,065			$	208,475
Unbilled receivable	125,679				62,554
	$	318,744			$	271,029

Schedule of Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following:

	December 31,
	2018				2017
Prepaid insurance	$	91,725			$	89,760
Prepaid expenses - various	77,249				63,678
Prepaid taxes	3,027				1,170
	$	172,001			$	154,608

Schedule of Accounts Payable

Accounts payable consist of the following:

	December 31,
	2018				2017
Research and development expenses	$	240,064			$	459,141
Legal expenses	—				6,865
Other	68,996				54,255
	$	309,060			$	520,261

Schedule of Accrued Expenses

Accrued expenses consist of the following:

	December 31,
	2018				2017
Employee wages and benefits	$	268,287			$	83,674
Research and development expenses	49,666				60,188
Other	81,623				4,097
	$	399,576			$	147,959

Schedule of Research and Development Costs

Research and development costs, including related party, during the years ended December 31, 2018 and 2017 were as follows:

	Years Ended December 31,
	2018				2017
Outside contracted services	$	1,637,953			$	1,299,072
Contracted services - related party	1,215,536				437,621
Personnel related costs	376,312				362,060
Facilities, overhead and other	87,363				104,342
	$	3,317,164			$	2,203,095

Schedule of Adoption of New Accounting Pronouncement

The following table summarizes, by financial statement line item, the adjusted presentation upon the adoption of ASU 2016-15, in the Company’s consolidated statement of cash flows as of December 31, 2017:

	As Filed December 31, 2017				Adjustments				Adjusted December 31, 2017
Operating Activities:
Amortization of premium on held-to-maturity securities	$	192,293			$	915,084			$	1,107,377
Net cash used in operating activities	$	(2,606,258	)		$	915,084			$	(1,691,174	)
Investing activities:
Purchase of held-to-maturity securities, including premiums	$	(50,548,000	)		$	(915,084	)		$	(51,463,084	)
Net cash provided by (used in) investing activities	$	103,000			$	(915,084	)		$	(812,084	)

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