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Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2015	Mar. 24, 2016	Jun. 30, 2015
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	FY
Entity Registrant Name	INTEGRATED SURGICAL SYSTEMS INC
Entity Central Index Key	0000894871
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 840,489
Trading Symbol	ISSM
Entity Common Stock, Shares Outstanding		9,366,315

Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 545,705	$ 542,215
Investments in available-for-sale securities	1,776,185	1,932,801
Other current assets	29,928	29,245
Total current assets	2,351,818	2,504,261
Total Assets	2,351,818	2,504,261
Current liabilities:
Accounts payable	9,631	18,000
Conversion feature liability	76,343	70,786
Total current liabilities	85,974	88,786
Commitments and contingencies
Redeemable convertible preferred stock, $0.01 par value, 1,000,000 shares authorized; 168 shares issued and outstanding ($168,496 aggregate liquidation value)	168,496	168,496
Stockholders’ equity:
Common stock, $0.01 par value, 100,000,000 shares authorized; 9,282,981 and 8,949,645 shares issued and outstanding at December 31, 2015 and 2014, respectively	92,829	89,496
Common stock to be issued	12,500	12,500
Additional paid-in capital	64,514,177	64,467,510
Accumulated deficit	(62,527,454)	(62,330,316)
Accumulated other comprehensive income	5,296	7,789
Total stockholders’ equity	2,097,348	2,246,979
Total liabilities and stockholders’ equity	$ 2,351,818	$ 2,504,261

Balance Sheets [Parenthetical] - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	9,282,981	8,949,645
Common stock, shares outstanding	9,282,981	8,949,645
Redeemable convertible preferred stock [Member]
Temporary equity, par value (in dollars per share)	$ 0.01	$ 0.01
Temporary equity, shares authorized	1,000,000	1,000,000
Temporary equity, shares issued	168	168
Temporary equity, shares outstanding	168	168
Temporary equity, liquidation preference value	$ 168,496	$ 168,496

Statements of Comprehensive Loss - USD ($)	12 Months Ended
Statements of Comprehensive Loss - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Operating Expenses
General and administrative expenses	$ 225,705	$ 254,439
Loss from operations	(225,705)	(254,439)
Other income (expense)
Interest and dividend income, net	32,313	26,415
Change in fair value of conversion feature	(5,557)	5,450
Realized gain (loss) on available-for-sale securities	2,611	(12,381)
Total other income	29,367	19,484
Loss before income taxes	(196,338)	(234,955)
Income taxes	800	800
Net loss	(197,138)	(235,755)
Other comprehensive income (loss)
Unrealized gains (losses) on available-for-sale securities, before reclassification, net of tax	(234)	9,849
Reclassification adjustment for losses (gains), net of tax	(2,259)	11,888
Other comprehensive income (loss)	(2,493)	21,737
Comprehensive loss	$ (199,631)	$ (214,018)
Basic net loss per common share	$ (0.02)	$ (0.03)
Diluted net loss per common share	$ (0.02)	$ (0.03)
Weighted average number of shares outstanding
Basic	9,148,962	8,826,876
Diluted	9,148,962	8,826,876

Statement of Changes in Stockholders' Equity - USD ($)	Total	Common Stock [Member]	Common Stock To Be Issued [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Deficit [Member]
Balance at Dec. 31, 2013	$ 2,395,579	$ 86,504	$ 12,500	$ 64,405,084	$ (13,948)	$ (62,094,561)
Balance (in shares) at Dec. 31, 2013		8,650,417	78,126
Stock-based compensation	37,500	$ 2,992	$ (12,500)	47,008	0	0
Stock-based compensation (in shares)		299,228	(78,126)
Stock options granted	15,418	$ 0	$ 0	15,418	0	0
Common stock to be issued	12,500	$ 0	$ 12,500	0	0	0
Common stock to be issued (in shares)		0	83,334
Comprehensive loss
Net loss	(235,755)	$ 0	$ 0	0	0	(235,755)
Other comprehensive income (loss)
Net unrealized gain (loss) on investment in securities	21,737	0	0	0	21,737	0
Comprehensive income (loss)	(214,018)	0	0	0	21,737	(235,755)
Balance at Dec. 31, 2014	2,246,979	$ 89,496	$ 12,500	64,467,510	7,789	(62,330,316)
Balance (in shares) at Dec. 31, 2014		8,949,645	83,334
Stock-based compensation	37,500	$ 3,333	$ (12,500)	46,667	0	0
Stock-based compensation (in shares)		333,336	(83,334)
Common stock to be issued	12,500	$ 0	$ 12,500	0	0	0
Common stock to be issued (in shares)		0	83,334
Comprehensive loss
Net loss	(197,138)	$ 0	$ 0	0	0	(197,138)
Other comprehensive income (loss)
Net unrealized gain (loss) on investment in securities	(2,493)	0	0	0	(2,493)	0
Comprehensive income (loss)	(199,631)	0	0	0	(2,493)	(197,138)
Balance at Dec. 31, 2015	$ 2,097,348	$ 92,829	$ 12,500	$ 64,514,177	$ 5,296	$ (62,527,454)
Balance (in shares) at Dec. 31, 2015		9,282,981	83,334

Statements of Cash Flows - USD ($)	12 Months Ended
Statements of Cash Flows - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net loss	$ (197,138)	$ (235,755)
Adjustments to reconcile net loss to net cash used in operating activities:
Change in fair value of conversion feature	5,557	(5,450)
Stock based compensation	50,000	50,000
Realized losses (gains) on available-for-sale securities	(2,611)	12,381
Stock option expense	0	15,418
Changes in operating assets and liabilities:
Other current assets	(684)	2,809
Accounts payable and accrued liabilities	(8,368)	0
Net cash used in operating activities	(153,244)	(160,597)
Cash flows from investing activities:
Purchases of available for sale securities	(1,220,246)	(710,797)
Proceeds received from sales of available-for-sale securities	20,226	102,893
Proceeds received from maturities of available-for-sale securities	1,356,754	1,211,000
Net cash provided by investing activities	156,734	603,096
Net increase in cash and cash equivalents	3,490	442,499
Cash and cash equivalents at beginning of year	542,215	99,716
Cash and cash equivalents at end of year	545,705	542,215
Supplemental cash flow disclosure:
Income taxes paid	800	800
Supplemental non-cash disclosure:
Unrealized gain (loss) on available-for-sale securities	$ (2,493)	$ 21,737

Significant Accounting Policies

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Basis of Presentation and Significant Accounting Policies [Text Block]

2. Significant Accounting Policies

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses for the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and cash equivalents include checking and money market accounts held in two financial institutions. The Company has a checking account at one institution with a balance of approximately $60,000 at December 31, 2015. The funds in this account are fully guaranteed by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. The Company has a money market account in a brokerage account with a second financial institution, with a money market cash balance of approximately $485,000 at December 31, 2015. Assets in this brokerage account are protected by the Securities Investor Protection Corporation (“SIPC”) up to $500,000 (with a limit of $250,000 for cash). Throughout the year the account balances at these institutions periodically exceed FDIC and SIPC insurance coverage; however, the company has not experienced losses in these accounts and believes it is not exposed to any significant credit risk.

Stock-Based Compensation

Compensation costs for stock, warrants or options issued to employees and non-employees are based on the fair value method and accounted for in accordance with FASB ASC 718, “ Compensation – Stock Compensation.” The value of warrants and options are calculated using a Black-Scholes Model, using the market price of the Company’s common stock on the date of issuance for the employee options or warrants and the date of commitment for non-employee options or warrants, an expected dividend yield of zero, the expected life of the warrants or options and the expected volatility of the Company’s common stock.

Investments in Available-for-Sale Securities

The Company has a portfolio of investments in available-for-sale debt securities, which consist of fixed income debt securities, and which are accounted for in accordance with FASB ASC 320, “Investments - Debt and Equity Securities.” Management determines the appropriate classification of the securities at the time they are acquired and evaluates the appropriateness of such classifications at each balance sheet date. Available-for-sale securities are stated at fair value, and unrealized holding gains and losses, net of the related deferred tax effect, if any, are reported as other comprehensive income, a separate component of stockholders’ equity.

Fair Value Measurement

FASB ASC 820 “Fair Value Measurements and Disclosures” clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or a liability. As a basis for considering such assumptions, FASB ASC 820 establishes a three-tier value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value:

⋅

Level 1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.

⋅

Level 2 - Include other inputs that are directly or indirectly observable in the marketplace.

⋅

Level 3 - Unobservable inputs which are supported by little or no market activity.

The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.

In accordance with FASB ASC 820, the Company measures its cash equivalents, investments in available-for-sale securities, and derivative liability at fair value. The Company’s cash equivalents and investments in available-for-sale securities are classified within Level 1 by using quoted market prices. The Company’s derivative liability is classified within Level 3.

The carrying value of other current assets and liabilities are considered to be representative of their respective fair values because of the short-term nature of those instruments.

Income Taxes

Deferred income taxes have been provided for temporary differences between financial statement and income tax reporting under the liability method, using expected tax rates and laws that are expected to be in effect when the differences are expected to reverse. A valuation allowance is provided when realization is not considered more likely than not.

The Company applies the provisions of FASB ASC 740, “Income Taxes.” ASC 740 clarifies the accounting for uncertainty in income taxes recognized in the Company’s financial statements in accordance with ASC 740, “ Income Taxes ,” and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740 also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.

The Company’s policy is to classify expenses as a result of income tax assessments as interest expense for interest charges and as penalties in general and administrative expenses for penalty assessments.

Recently Adopted Accounting Pronouncements

In July 2013, the FASB issued Accounting Standards Update 2013-11, “Income Taxes” (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. This amended guidance requires an unrecognized tax benefit, or a portion of an unrecognized tax benefit to be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward. The guidance became effective for the reporting period beginning January 1, 2014. The adoption of this guidance did not have a material impact on the Company’s financial statements.

Recently Issued Accounting Pronouncements

In January 2016, the FASB issued Accounting Standards Update No. 2016-01 (ASU 2016-01), Financial Instruments – Overall (Subtopic 825-10). ASU 2016-01 provides guidance as to an entity’s accounting related to the classification and measurement of investments in equity securities and the presentation of certain fair value changes for financial liabilities measured at fair value. It also amends certain disclosure requirements associated with the fair value of financial instruments. The amendments require equity investments (excluding those accounted for under the equity method or those that result in consolidation) to be measured at fair value, with changes in fair value recognized in net income. An entity may elect to measure at cost equity investments for which fair value is not readily determinable, minus impairment, if any, plus or minus the change as a result of an observable price change.

The amendments also simplify the impairment assessment of equity investments for which fair value is not readily determinable by requiring an entity to perform a qualitative assessment to identify impairment. If qualitative indicators are identified, the entity will be required to measure the investment at fair value.

For financial liabilities that an entity has elected to measure at fair value in accordance with the fair value option guidance in ASC 825, the amendments require an entity to present separately in other comprehensive income the portion of the change in fair value that results from a change in instrument-specific credit risk.

For public business entities (PBEs), the amendments (1) eliminate the requirement to disclose the method(s) and significant assumptions used to estimate fair value for financial instruments measured at amortized cost and (2) require, for disclosure purposes, the use of an exit price notion in the determination of the fair value of financial instruments measured at amortized cost.

The new standard is effective for PBEs for fiscal years beginning after December 15, 2017, including interim periods therein. Upon adoption, entities will be required to make a cumulative-effect adjustment to the statement of financial position as of the beginning of the first reporting period in which the guidance is effective. The guidance on equity securities without readily determinable fair value will be applied prospectively to all equity investments that exist as of the date of adoption of the standard.

Early adoption is permitted for all entities whose financial statements have yet not been issued or have not yet been made available for issuance with respect to the following changes made to ASC 825. For financial liabilities measured under the fair value option, fair value changes resulting from a change in instrument-specific credit risk would be presented separately in other comprehensive income.

The Company is currently evaluating the impact the adoption of ASU 2016-01 on the Company’s financial statement presentation and disclosures.

Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

Investments in Available-for-Sale Securities

12 Months Ended

Dec. 31, 2015

Available-For-Sale Securities [Abstract]

Available For Sale Securities Disclosure [Text Block]

4. Investments in Available-for-Sale Securities

The following is a summary of the Company’s investments in available-for-sale securities as of December 31, 2015:

			Unrealized		Unrealized
	Cost		Gains		Losses		Fair Value
U.S. federal agency securities	$	4,830	$	55	$	-	$	4,885
Municipal securities		492,237		789		(980)		492,046
Certificates of deposit		1,256,649		20,182		(14,865)		1,261,966
Corporate debt securities		17,173		115		-		17,288
	$	1,770,889	$	21,141	$	(15,845)	$	1,776,185

The following is a summary of the Company’s investments in available-for-sale securities as of December 31, 2014:

			Unrealized		Unrealized
	Cost		Gains		Losses		Fair Value
U.S. federal agency securities	$	49,739	$	68	$	(117)	$	49,690
Municipal securities		441,372		463		(966)		440,869
Certificates of deposit		1,395,990		22,904		(14,861)		1,404,033
Corporate debt securities		37,911		298		-		38,209
	$	1,925,012	$	23,733	$	(15,944)	$	1,932,801

The Company’s investment portfolio had a net realized gain of $2,611 and a net realized loss of $12,381 for the years ended December 31, 2015 and 2014, respectively. The Company’s investment portfolio has thirty-six positions with an unrealized loss as of December 31, 2015.

The cost and fair value of investments in fixed income available-for-sale debt securities, by contractual maturity, as of December 31, 2015, are as follows:

			Fair
	Cost		Value
Due within one year	$	1,004,435	$	1,018,896
Due after one year through three years		565,646		556,763
Due after three years		200,808		200,526
	$	1,770,889	$	1,776,185

Expected maturities will differ from contractual maturities because the issuers of certain debt securities have the right to call or prepay their obligations without any penalties. The Company has classified the entire fair value of its investments in available-for-sale debt securities as current assets in the accompanying balance sheets.

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References + Details

Redeemable Convertible Preferred Stock

12 Months Ended

Dec. 31, 2015

Temporary Equity Disclosure [Abstract]

Temporary Equity Disclosure [Text Block]

5. Redeemable Convertible Preferred Stock

The Company’s Certificate of Incorporation authorized 1,000,000 shares of undesignated, serial preferred stock. Preferred stock may be issued from time to time in one or more series. The Board of Directors is authorized to determine the rights, preferences, privileges, and restrictions granted to and imposed upon any wholly unissued series of preferred stock and designation of any such series without any further vote or action by the Company’s stockholders.

As of December 31, 2015 and December 31, 2014, the Company’s only outstanding series of convertible preferred stock is the Series G Convertible Preferred Stock (“Series G”).

The Series G stock has a stated value of $1,000 per share, and is convertible into common stock at a conversion price equal to 85% of the lowest sale price of the common stock on its listed market over the five trading days preceding the date of conversion ("Beneficial Conversion Feature"), subject to a maximum conversion price. The number of shares of common stock that may be converted is determined by dividing the stated value of the number of shares of Series G to be converted by the conversion price. The Company may elect to pay the Series G holder in cash at the current market price multiplied by the number of shares of common stock issuable upon conversion.

For the years ended December 31, 2015 and 2014, no shares of Series G were converted into shares of common stock. At December 31, 2015 and 2014, the outstanding Series G shares were convertible into a minimum of 1,321,537 shares of common stock.

Upon a change in control, sale of or similar transaction, as defined in the Certificate of Designation for the Series G, each holder of the Series G has the option to deem such transaction as a liquidation and may redeem his or her shares at the liquidation value of $1,000, per share, for an aggregate amount of $168,496. The sale of all the assets on June 28, 2007 triggered the preferred stockholders’ redemption option. As such redemption is not in the control of the Company, the Series G stock has been accounted for as if it was redeemable preferred stock and is classified on the balance sheet between liabilities and stockholders’ equity.

The conversion feature of the preferred stock is considered a derivative according to ASC 815 “Derivatives and Hedging”, therefore, the fair value of the derivative is reflected in the financial statements as a liability, which was determined to be $76,343 as of December 31, 2015, and has been included as “conversion feature liability” on the accompanying balance sheets. As of December 31, 2014, the fair value of the derivative was determined to be $70,786.

The fair value of the conversion feature liability is calculated under a Black-Scholes Model, using the market price of the Company’s common stock on each of the balance sheet dates presented, the expected dividend yield, the expected life of the redemption and the expected volatility of the Company’s common stock.

The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment and considering factors specific to the conversion feature liability. Since some of the assumptions used by the Company are unobservable, the conversion feature liability is classified within the level 3 hierarchy in the fair value measurement.

The expected volatility of the conversion feature liability was based on the historical volatility of the Company’s common stock. The expected life assumption was based on the expected remaining life of the underlying preferred stock redemption. The risk-free interest rate for the expected term of the conversion feature liability was based on the average market rate on U.S. treasury securities in effect during the applicable quarter. The dividend yield reflected historical experience as well as future expectations over the expected term of the underlying preferred stock redemption. Therefore, the fair value of the conversion feature liability is sensitive to changes in above assumptions and changes of the Company’s common stock price.

The table below shows the quantitative information about the significant unobservable inputs used in the fair value measurement of level 3 conversion feature liability at December 31, 2015 and 2014:

	2015			2014
Expected life of the redemption in years		1.0			1.0
Risk free interest rate		0.61	%		0.25	%
Expected annual volatility		84.49	%		76.42	%
Annual rate of dividends		0	%		0	%

The changes in the fair value of the derivative are as follows:

Balance as of January 1, 2014	$	76,236
Decrease of fair value		(5,450)

Ending balance as of December 31, 2014		70,786
Increase of fair value		5,557

Ending balance as of December 31, 2015	$	76,343

Stock-based compensation

12 Months Ended

Dec. 31, 2015

Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

6. Stock-based compensation

On May 16, 2014, the Company granted 100,000 non-qualified stock options, 25,000 to each of its four directors, and 100,000 non-qualified stock options to its Chief Financial Officer. These options became fully vested and exercisable on the date of the grant. These options expire on May 15, 2019 and have an exercise price of $0.17 per share. As of December 31, 2015, 175,000 options remain outstanding under this grant. As of December 31, 2014, 200,000 options remained outstanding under this grant.

FASB ASC 718 “Compensation-Stock Compensation” requires entities to estimate the number of forfeitures expected to occur and record expense based upon the number of awards expected to vest. The outstanding stock options granted during the year ended December 31, 2014 are fully vested and the related expense amounting to approximately $15,000, was fully amortized during this period.

For the years ended December 31, 2015 and 2014 option activity was as follows:

			Weighted-Average		Remaining Contractual Term
	Shares		Exercise Price		(in years)
Outstanding at January 1, 2014		-	$	-
Granted		200,000		0.17		4.38
Expired and forfeited		-
Exercised		-
Outstanding at December 31, 2014		200,000	$	0.17		4.38

Granted		-
Expired and forfeited		(25,000)	$	0.17		3.38
Exercised		-
Outstanding at December 31, 2015		175,000	$	0.17		3.38

Exercisable at December 31, 2015		175,000	$	0.17		3.38

The Company has previously issued 30,000 warrants in lieu of consulting fees, which expired in July 2014 and had an exercise price of $0.63 per share.

The Company agreed to compensate two of its four directors by issuing common stock and two directors in cash for services rendered in 2015 and 2014. Two of these directors are affiliated with the advisory services firm that is currently providing investment banking services to the Company. The number of shares issued to each director was determined based upon the equivalent cash compensation accrued divided by the closing price of the Company’s common stock on the date that the compensation is fully earned each quarter, which is the last day of such quarter. The Company recorded stock-based compensation of $12,500 for the quarter ended December 31, 2015 for two directors, which is recorded as common stock to be issued.

On January 8, 2015, the Company issued 41,667 shares of common stock to each of two directors as compensation for the three months ended December 31, 2014. These shares, totaling 83,334, were valued at a per share price of $0.15, or a total of $12,500.

On April 13, 2015, the Company issued 41,667 shares of common stock to each of two directors as compensation for the three months ended March 31, 2015. These shares, totaling 83,334, were valued at a per share price of $0.15, or a total of $12,500.

On July 10, 2015, the Company issued 41,667 shares of common stock to each of two directors as compensation for the three months ended June 30, 2015. These shares, totaling 83,334, were valued at a per share price of $0.15, or a total of $12,500.

On October 12, 2015, the Company issued 41,667 shares of common stock to each of two directors as compensation for the three months ended September 30, 2015. These shares, totaling 83,334, were valued at a per share price of $0.15, or a total of $12,500.

On January 11, 2016, the Company issued 41,667 shares of common stock to each of two directors as compensation for the three months ended December 31, 2015. These shares, totaling 83,334, were valued at a per share price of $0.15, or a total of $12,500.

Income Taxes

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

7. Income Taxes

The Company accounts for income taxes under FASB ASC 740 “Accounting for Income Taxes.” Deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities in the Company’s financial statements and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that all or some portion of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

The Company is no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2011. The Company currently is not under examination by any tax authority.

The Company has evaluated and concluded that there are no uncertain tax positions requiring recognition in the Company’s financial statements for the year ended December 31, 2015. The tax expense for each the years ended December 31, 2015 and 2014 was $800.

Income tax provision consisted of the following for 2015:

	Federal		California		2015

Current provision	$	-	$	800	$	800

Deferred provision:
Deferred tax – beg of year		-		-		-
Deferred tax – end of year		-		-		-
Change in deferred		-		-		-
Subtotal		-		-		-

Total Provision	$	-	$	800	$	800

Income tax provision consisted of the following for 2014:

	Federal		California		2014

Current provision	$	-	$	800	$	800

Deferred provision:
Deferred tax – beg of year		-		-		-
Deferred tax – end of year		-		-		-
Change in deferred		-		-		-
Subtotal		-		-		-

Total Provision	$	-	$	800	$	800

As of December 31, 2015, and December 31, 2014 the Company had deferred tax assets primarily consisting of its net operating loss carryforwards. However, because of the cumulative losses in several consecutive years, the Company has recorded a full valuation allowance such that its net deferred tax asset is zero.

Deferred tax assets consist of the following components:

	2015		2014
Current
Current state taxes	$	-	$	-
Accrued and other related costs		30,000		38,000
Total current		30,000		38,000

Non-current
Net operating loss carryforward		14,247,000		14,165,000
Research and development credit		1,560,000		1,364,000
Total non-current		15,807,000		15,529,000

Total deferred tax asset		15,837,000		15,567,000

Less valuation allowance		(15,837,000)		(15,567,000)

Net deferred tax asset	$	-	$	-

The Company must make judgments as to whether the deferred tax assets will be recovered from future taxable income. To the extent that the Company believes that recovery is not likely, it must establish a valuation allowance. A valuation allowance has been established for deferred tax assets which the Company does not believe meet the “more likely than not” criteria. The Company’s judgments regarding future taxable income may change due to changes in market conditions, changes in tax laws, tax planning strategies or other factors. If the Company’s assumptions and consequently its estimates change in the future, the valuation allowances it has established may be increased or decreased, resulting in a respective increase or decrease in income tax expense.

At December 31, 2015, the Company had net operating loss carryforwards of approximately $41,664,000 and $1,401,000 for federal income and California tax purposes, respectively. Such carryforwards may be used to reduce taxable income, if any, in future years through their expiration in 2019 to 2035 subject to limitations of Sec 382 of the Internal Revenue Code for federal income, and 2033 to 2035 for California tax purposes. The Company believes an ownership change may have occurred, as defined by Sections 382 and 383 of the Internal Revenue Code (IRC), which could result in the forfeiture of a significant portion of its net operating loss and credit carryforwards.

In addition, the Company has research and development credits aggregating approximately $830,000 for federal income tax purposes and approximately $1,071,000 for California tax purposes at December 31, 2015, which are net of potentially ineligible Research and Development credits. Such credits may be used to reduce federal income taxes payable if any, in future years through their expiration in 2024; such credits have no expiration in California.

For 2015 and 2014, the provision for income taxes on the statements of operations differs from the amount computed by applying the statutory Federal income tax rate to income before the provision for income taxes, as follows:

	2015		2014

Federal expense expected at statutory rate	$	(66,755)	$	(79,885)
State taxes, net of federal income tax benefit		(11,455)		(13,708)
Other		135,326		332,209
Change in valuation allowance		(56,316)		(237,816)

Effective Income Tax	$	800	$	800

The Company follows guidance issued by the FASB with regard to its accounting for uncertainty in income taxes recognized in the financial statements. Such guidance prescribes a recognition threshold of more likely than not and a measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. In making this assessment, a company must determine whether it is more likely than not that a tax position will be sustained upon examination, based solely on the technical merits of the position and must assume that the tax position will be examined by taxing authorities. The Company’s policy is to include interest and penalties in general and administrative expenses. There were no interest and penalties recorded for the years ended December 31, 2015 and 2014. The Company’s review of prior year tax positions using the criteria and provisions presented in guidance issued by the FASB did not result in a material impact on the Company’s financial position or results of operations.

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and Cash Equivalents

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

Stock-Based Compensation

Marketable Securities, Available-for-sale Securities, Policy [Policy Text Block]

Investments in Available-for-Sale Securities

Fair Value Measurement, Policy [Policy Text Block]

Fair Value Measurement

⋅

Level 1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.

⋅

Level 2 - Include other inputs that are directly or indirectly observable in the marketplace.

⋅

Level 3 - Unobservable inputs which are supported by little or no market activity.

The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.

The carrying value of other current assets and liabilities are considered to be representative of their respective fair values because of the short-term nature of those instruments.

Income Tax, Policy [Policy Text Block]

Income Taxes

Recently Adopted Accounting Pronouncements (Policy Text Block)

Recently Adopted Accounting Pronouncements

Recently Announced Accounting Pronouncements, Policy [Policy Text Block]

Recently Issued Accounting Pronouncements

The Company is currently evaluating the impact the adoption of ASU 2016-01 on the Company’s financial statement presentation and disclosures.

Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

+ References + Details

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

+ References + Details

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income tax provision consisted of the following for 2015:

	Federal		California		2015

Current provision	$	-	$	800	$	800

Deferred provision:
Deferred tax – beg of year		-		-		-
Deferred tax – end of year		-		-		-
Change in deferred		-		-		-
Subtotal		-		-		-

Total Provision	$	-	$	800	$	800

Income tax provision consisted of the following for 2014:

	Federal		California		2014

Current provision	$	-	$	800	$	800

Deferred provision:
Deferred tax – beg of year		-		-		-
Deferred tax – end of year		-		-		-
Change in deferred		-		-		-
Subtotal		-		-		-

Total Provision	$	-	$	800	$	800

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred tax assets consist of the following components:

	2015		2014
Current
Current state taxes	$	-	$	-
Accrued and other related costs		30,000		38,000
Total current		30,000		38,000

Non-current
Net operating loss carryforward		14,247,000		14,165,000
Research and development credit		1,560,000		1,364,000
Total non-current		15,807,000		15,529,000

Total deferred tax asset		15,837,000		15,567,000

Less valuation allowance		(15,837,000)		(15,567,000)

Net deferred tax asset	$	-	$	-

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2015		2014

Federal expense expected at statutory rate	$	(66,755)	$	(79,885)
State taxes, net of federal income tax benefit		(11,455)		(13,708)
Other		135,326		332,209
Change in valuation allowance		(56,316)		(237,816)

Effective Income Tax	$	800	$	800

Investments in Available-for-Sale Securities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Cost	$ 1,770,889	$ 1,925,012
Available-for-sale Securities, Unrealized Gains	21,141	23,733
Available-for-sale Securities, Unrealized Losses	(15,845)	(15,944)
Available-for-sale Securities, Fair Value	1,776,185	1,932,801
U.S. federal agency securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Cost	4,830	49,739
Available-for-sale Securities, Unrealized Gains	55	68
Available-for-sale Securities, Unrealized Losses	0	(117)
Available-for-sale Securities, Fair Value	4,885	49,690
Municipal securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Cost	492,237	441,372
Available-for-sale Securities, Unrealized Gains	789	463
Available-for-sale Securities, Unrealized Losses	(980)	(966)
Available-for-sale Securities, Fair Value	492,046	440,869
Certificates of deposit [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Cost	1,256,649	1,395,990
Available-for-sale Securities, Unrealized Gains	20,182	22,904
Available-for-sale Securities, Unrealized Losses	(14,865)	(14,861)
Available-for-sale Securities, Fair Value	1,261,966	1,404,033
Corporate debt securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Cost	17,173	37,911
Available-for-sale Securities, Unrealized Gains	115	298
Available-for-sale Securities, Unrealized Losses	0	0
Available-for-sale Securities, Fair Value	$ 17,288	$ 38,209

Investments in Available-for-Sale Securities (Details 1) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Due within one year, Cost	$ 1,004,435
Due after one year through three years, Cost	565,646
Due after three years, Cost	200,808
Available-for-sale Securities, Amortized Cost, Total	1,770,889
Due within one year, Fair Value	1,018,896
Due after one year through three years, Fair Value	556,763
Due after three years, Fair Value	200,526
Available-for-sale Securities, Fair Value, Total	$ 1,776,185	$ 1,932,801

Redeemable Convertible Preferred Stock (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Temporary Equity [Line Items]
Preferred Stock, Shares Authorized	1,000,000
Derivative Liabilities, Current	$ 76,343	$ 70,786	$ 76,236
Series G Preferred Stock [Member]
Temporary Equity [Line Items]
Preferred Stock, Par or Stated Value Per Share	$ 1,000
Convertible Preferred Stock, Terms of Conversion	convertible into common stock at a conversion price equal to 85% of the lowest sale price of the common stock on its listed market over the five trading days preceding the date of conversion ("Beneficial Conversion Feature"), subject to a maximum conversion price
Preferred Stock, Shares Outstanding	1,321,537
Preferred Stock, Liquidation Preference Per Share	$ 1,000
Preferred Stock, Liquidation Preference, Value	$ 168,496

- Definition

Specific terms relevant to convertibility. Includes class of preferred stock and number of shares convertible into, exercise (or conversion) price or rates, dates relevant to conversion timing and events relevant to conversion. Describe also any beneficial conversion features. where convertible preferred stock with a nondetachable conversion feature is in-the-money at commitment date. For contingently convertible preferred stock, discuss the circumstances of the contingency, including the events or changes in circumstance that would cause the contingency to be met and any of the significant features necessary to understand the conversion rights and the timing of those rights. Include also an events or changes in circumstance, if any, that could adjust or change the contingency, conversion price, or number of shares, including significant terms of those changes.

+ References + Details

- Definition

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, expected to be settled within one year or normal operating cycle, if longer. Includes assets not subject to a master netting arrangement and not elected to be offset.

+ References + Details

Stock-based compensation (Details) - $ / shares	12 Months Ended
Stock-based compensation (Details) - $ / shares	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Shares, Outstanding at beginning of year	200,000	0
Shares, Granted	0	200,000
Shares, Expired and forfeited	(25,000)	0
Shares, Exercised	0	0
Shares, Outstanding at end of year	175,000	200,000	0
Shares, Exercisable	175,000
Weighted-Average Exercise Price, Outstanding at beginning of year	$ 0.17	$ 0
Weighted-Average Exercise Price, Granted		0.17
Weighted-Average Exercise Price, Expired and forfeited	0.17
Weighted-Average Exercise Price, Outstanding at end of year	0.17	$ 0.17	$ 0
Weighted-Average Exercise Price, Exercisable	$ 0.17
Remaining Contractual Term, Outstanding	3 years 4 months 17 days	4 years 4 months 17 days	4 years 4 months 17 days
Remaining Contractual Term, Expired and forfeited	3 years 4 months 17 days
Remaining Contractual Term, Exercisable	3 years 4 months 17 days

Stock-based compensation (Details Textual) - USD ($)		3 Months Ended					12 Months Ended
Stock-based compensation (Details Textual) - USD ($)	May 16, 2014	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Class of Warrant or Right, Outstanding		30,000					30,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.63					$ 0.63
Stock Issuance Date		Jan. 11, 2016	Oct. 12, 2015	Jul. 10, 2015	Apr. 13, 2015	Jan. 08, 2015
Stock Issued During Period, Shares, New Issues		83,334	83,334	83,334	83,334	83,334
Stock Issued During Period Per Share Value Of New Issues		$ 0.15	$ 0.15	$ 0.15	$ 0.15	$ 0.15
Stock Issued During Period, Value, New Issues		$ 12,500	$ 12,500	$ 12,500	$ 12,500	$ 12,500
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		175,000				200,000	175,000	200,000	0
Allocated Share-based Compensation Expense								$ 15,000
Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award							July 2014
Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date	May 15, 2019
Four Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	25,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0.17
Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	100,000
Two Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock Issued During Period, Shares, New Issues		41,667	41,667	41,667	41,667	41,667
Stock Issued During Period, Value, New Issues		$ 12,500

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Income Taxes [Line Items]
Current provision	$ 800	$ 800
Deferred provision:
Deferred tax - beg of year	0	0
Deferred tax - end of year	0	0
Change in deferred	0	0
Subtotal	0	0
Total Provision	800	800
Federal [Member]
Income Taxes [Line Items]
Current provision	0	0
Deferred provision:
Deferred tax - beg of year	0	0
Deferred tax - end of year	0	0
Change in deferred	0	0
Subtotal	0	0
Total Provision	0	0
California [Member]
Income Taxes [Line Items]
Current provision	800	800
Deferred provision:
Deferred tax - beg of year	0	0
Deferred tax - end of year	0	0
Change in deferred	0	0
Subtotal	0	0
Total Provision	$ 800	$ 800

Income Taxes (Details 1) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current
Current state taxes	$ 0	$ 0
Accrued and other related costs	30,000	38,000
Total current	30,000	38,000
Non-current
Net operating loss carryforward	14,247,000	14,165,000
Research and development credit	1,560,000	1,364,000
Total non-current	15,807,000	15,529,000
Total deferred tax asset	15,837,000	15,567,000
Less valuation allowance	(15,837,000)	(15,567,000)
Net deferred tax asset	$ 0	$ 0

Income Taxes (Details 2) - USD ($)	12 Months Ended
Income Taxes (Details 2) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Income Taxes [Line Items]
Federal expense expected at statutory rate	$ (66,755)	$ (79,885)
State taxes, net of federal income tax benefit	(11,455)	(13,708)
Other	135,326	332,209
Change in valuation allowance	(56,316)	(237,816)
Effective Income Tax	$ 800	$ 800

Significant Accounting Policies (Details Textual)	Dec. 31, 2015 USD ($)
Significant Accounting Policies [Line Items]
Checking Account	$ 60,000
Assets Guaranteed By Federal Deposit Insurance Corporation Maximum	250,000
Money Market Funds, at Carrying Value	485,000
Maximum Amount Of Assets Protected By Securities Investor Protection Corporation In Brokerage Account	250,000
Maximum [Member]
Significant Accounting Policies [Line Items]
Maximum Amount Of Assets Protected By Securities Investor Protection Corporation In Brokerage Account	$ 500,000

Redeemable Convertible Preferred Stock (Details) - Fair Value, Inputs, Level 3 [Member]	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Expected life of the redemption in years	1 year	1 year
Risk free interest rate	0.61%	0.25%
Expected annual volatility	84.49%	76.42%
Annual rate of dividends	0.00%	0.00%

Related Party Transactions (Details Textual) - USD ($)	12 Months Ended
Related Party Transactions (Details Textual) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Available-For-Sale Securities, Current	$ 1,776,185	$ 1,932,801
MDB Capital Group LLC [Member]
Related Party Transaction [Line Items]
Available-For-Sale Securities, Current	1,776,185	1,932,801
Federal Securities Current	4,885	49,690
Certificates Of Deposit Municipal Securities and Corporate Bonds	11,771,300	1,883,111
Reimbursement For Related Party Services Per Month	3,000
Reimbursement For Related Party Services	$ 36,000	$ 36,000

Income (Loss) Per Share (Details Textual) - shares	12 Months Ended
Income (Loss) Per Share (Details Textual) - shares	Dec. 31, 2015	Dec. 31, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Incremental Common Shares Attributable to Conversion of Preferred Stock	1,321,537	1,321,537
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	175,000	200,000

Redeemable Convertible Preferred Stock (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Derivatives, Fair Value [Line Items]
Balance	$ 70,786	$ 76,236
Increase / Decrease of fair value	5,557	(5,450)
Ending balance	$ 76,343	$ 70,786

Income Taxes (Details Textual) - USD ($)	12 Months Ended
Income Taxes (Details Textual) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Income Taxes [Line Items]
Income Tax Expense (Benefit)	$ 800	$ 800
Deferred Tax Assets Tax Credit Forward Research And Development	1,560,000	1,364,000
Federal [Member]
Income Taxes [Line Items]
Income Tax Expense (Benefit)	0	0
Operating Loss Carryforwards	41,664,000
Deferred Tax Assets Tax Credit Forward Research And Development	830,000
California [Member]
Income Taxes [Line Items]
Income Tax Expense (Benefit)	800	$ 800
Operating Loss Carryforwards	1,401,000
Deferred Tax Assets Tax Credit Forward Research And Development	$ 1,071,000

Subsequent Event (Details Textual) - USD ($)	3 Months Ended
Subsequent Event (Details Textual) - USD ($)	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014
Subsequent Event [Line Items]
Stock Issuance Date	Jan. 11, 2016	Oct. 12, 2015	Jul. 10, 2015	Apr. 13, 2015	Jan. 08, 2015
Stock Issued During Period, Shares, New Issues	83,334	83,334	83,334	83,334	83,334
Stock Issued During Period Per Share Value Of New Issues	$ 0.15	$ 0.15	$ 0.15	$ 0.15	$ 0.15
Stock Issued During Period, Value, New Issues	$ 12,500	$ 12,500	$ 12,500	$ 12,500	$ 12,500
Two Directors [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues	41,667	41,667	41,667	41,667	41,667
Stock Issued During Period, Value, New Issues	$ 12,500