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INCOME TAXES (Details 1)
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Income Tax Disclosure [Abstract]    
Statutory federal income tax rate 21.00% 21.00%
Non-taxable income (2.50%) 15.10%
State taxes, net of federal tax benefit 4.70% 20.60%
Stock compensation (3.50%) 0.00%
Non-deductible expenses 0.00% (1.30%)
Derivatives (0.70%) 27.20%
Return to provision adjustment (19.80%) 0.00%
Change in valuation allowance (8.00%) (81.30%)
Income tax provision (benefit) 0.00% 1.40%