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INCOME TAXES - Reconciliation (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
INCOME TAXES    
Federal income tax provision (benefit) at statutory rate $ (15,326) $ (13,419)
State tax expense net of federal tax benefit (5,041) (4,407)
Expiration of net operating losses   15,415
Return-to-provision adjustments (98)  
Change in valuation allowance 20,465 2,411
Income tax provision (benefit) $ 0 $ 0
Federal income tax provision (benefit) at statutory rate, Percent 21.00% 21.00%
State tax expense net of federal tax benefit, Percent 6.90% 6.90%
Nondeductible expenses, Percent 0.00% 0.00%
Expiration of net operating losses, Percent (0.00%) (24.10%)
Return-to-provision adjustments, Percent 0.10% 0.00%
Change in valuation allowance, Percent (28.00%) (3.80%)
Income tax provision (benefit), Percent 0.00% 0.00%