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INCOME TAXES - Summary of U.S. Statutory Federal Income Tax Rate to the Total Benefit for Income Taxes (Details)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Statutory federal income tax rate 21.00% 21.00%
State tax, net of federal benefit 2.50% 2.70%
Non-deductible stock compensation (0.40%) (0.50%)
Rate change (0.10%) (1.10%)
Other (0.50%) 0.00%
Change in valuation allowance (22.50%) (22.10%)
Income tax provision (0.00%) (0.00%)