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INCOME TAXES - Deferred Tax Assets (Details) - USD ($) | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets |  |
Federal net operating loss | $ 30,179,562 | $ 28,261,717
Federal research and development tax credit carryforwards | 7,063,702 | 6,137,842
State net operating losses and tax credit carryforwards | 4,393,526 | 3,590,961
Capitalized research and development expenses | 9,911,446 | 8,955,425
Stock-based compensation expense | 2,459,336 | 2,333,551
Other | 419,597 | 292,259
Total deferred tax assets | 54,427,169 | 49,571,755
Deferred tax liabilities |  |
Depreciable assets | (110,705) | (153,928)
Total deferred tax liabilities | (110,705) | (153,928)
Net deferred tax assets | 54,316,463 | 49,417,827
Less- valuation allowance | $ (54,316,463) | $ (49,417,827)

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