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INCOME TAX - Reconciliation of Federal Statutory Income Tax Rate to the Effective Income Tax Rate (Details)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]    
Expected income tax benefit at the federal statutory rate 21.00% 21.00%
State and local taxes, net of federal benefit 7.70% 8.40%
Non-deductible items and other (0.40%) (12.10%)
Research and development credits (1.70%) 1.10%
Change in valuation allowance (26.40%) (18.40%)
Other (0.30%) 0.00%
Total 0.00% 0.00%