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INCOME TAXES - Schedule of Income Tax Rate Reconciliation (Details)
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Income Tax Disclosure [Abstract]    
U.S. federal statutory income tax rate 21.00% 21.00%
State and local taxes, net of federal benefit 4.10% 3.40%
Permanent differences (0.10%) 0.00%
Stock compensation (0.40%) (0.80%)
Research and development credits 2.60% 2.20%
Change in valuation allowance (27.20%) (26.50%)
Other 0.00% 0.70%
Effective income tax rate 0.00% 0.00%