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INCOME TAXES (Details 3)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Expected federal income tax benefit 21.00% 21.00%
State taxes net of federal benefit (1.10%) 7.30%
Effect of change in valuation allowance (15.80%) (22.10%)
Permanent differences 1.00% (1.00%)
Goodwill impairment (2.30%) (1.40%)
IRC Section 162(m) compensation limitation 0.00% (0.30%)
Excess tax benefit - windfall/(shortfall) (0.20%) (0.20%)
Guarantee loss (2.90%)
Other 0.20% (0.90%)
 Income tax benefit (0.10%) 2.30%