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Organization and Summary of Significant Accounting Policies (Tables)
9 Months Ended
Sep. 30, 2020
Accounting Policies [Abstract]  
Schedule of Accounts Receivable
Accounts receivable consist of the following:
September 30, 2020December 31, 2019
(Unaudited)(Audited)
Billed receivable $638,339 $432,546 
Unbilled receivable168,508 125,984 
$806,847 $558,530 
Schedule of Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets consist of the following:
September 30, 2020December 31, 2019
(Unaudited)(Audited)
Prepaid insurance$315,261 $173,890 
Prepaid expenses - various103,809 101,221 
Prepaid taxes428 2,888 
$419,498 $277,999 
Schedule of Accounts Payable
Accounts payable consist of the following:
September 30, 2020December 31, 2019
(Unaudited)(Audited)
Research and development expenses$727,470 $766,001 
Legal expenses181,342 26,994 
Other67,950 150,383 
$976,762 $943,378 
Schedule of Accrued Expenses
Accrued expenses consist of the following:
September 30, 2020December 31, 2019
(Unaudited)(Audited)
Employee wages and benefits$396,567 $474,388 
Research and development expenses176,791 69,795 
Other47,275 21,820 
$620,633 $566,003 
Schedule of Research and Development Costs Research and development costs, including related party, during the three and nine months ended September 30, 2020 and 2019 were as follows:
Three Months Ended September 30,Nine Months Ended September 30,
2020201920202019
(Unaudited)(Unaudited)(Unaudited)(Unaudited)
Outside contracted services$846,564 $730,190 $2,431,200 $1,974,176 
Contracted services - related party— 101,849 — 827,632 
Personnel related costs131,553 95,269 394,706 312,321 
Facilities, overhead and other7,937 15,884 31,764 65,456 
$986,054 $943,192 $2,857,670 $3,179,585