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INCOME TAXES - Effective Income Tax Rate Differs From Statutory Federal Income Tax Rate (Details)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Federal tax at statutory rate 21.00% 21.00%
State and local tax at statutory rate 2.70% 2.50%
Research and development tax credits 0.30% 0.00%
Change in valuation allowance (9.10%) (19.30%)
Other permanent differences (2.00%) (1.00%)
Stock option cancellations (3.70%) (2.50%)
Stock option shortfalls (1.70%) (1.60%)
Effect of rate changes (7.70%) 0.60%
Provision to return adjustment (0.30%) 0.30%
Other 0.50% 0.00%
Effective tax rate 0.00% 0.00%