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INCOME TAXES - Schedule of Income Tax Rate Reconciliation (Details)
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Income Tax Disclosure [Abstract]    
U.S. federal statutory income tax rate 21.00% 21.00%
State and local taxes, net of federal benefit 3.40% 1.60%
Permanent differences (0.80%) (4.20%)
Research and development credits 2.20% 1.60%
Change in valuation allowance (26.50%) (19.80%)
Other 0.70% (0.20%)
Effective income tax rate 0.00% 0.00%