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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Benefit for Income Taxes | A summary of the provision for income taxes is as follows:
| Fiscal Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Federal |  |  |  |  |
Deferred | 8,155 |  |  | 15,645 |  |  | 12,356 |
| 8,155 |  |  | 15,645 |  |  | 12,356 |
State |  |  |  |  |
Current | 4,385 |  |  | 5,362 |  |  | 1,873 |
Deferred | (894) |  |  | 880 |  |  | 2,717 |
| 3,491 |  |  | 6,242 |  |  | 4,590 |
Provision for income taxes | $ | 11,646 |  |  | $ | 21,887 |  |  | $ | 16,946 |
Schedule of Difference in Benefit for Income Taxes | The differences in the provision for income taxes and the amounts determined by applying the Federal statutory rate to income before income taxes are as follows:
| Fiscal Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Federal statutory rate | 21 | % |  | 21 | % |  | 21 | %
Tax at statutory rate | $ | 7,779 |  |  | $ | 15,743 |  |  | $ | 12,190 |
State income taxes, net of federal benefit | 1,383 |  |  | 6,087 |  |  | 3,868 |
Change in valuation allowance | 912 |  |  | (1,425) |  |  | (388) |
Federal effect of change in state valuation allowance | (312) |  |  | 282 |  |  | 74 |
Non-deductible officer compensation | 996 |  |  | 1,300 |  |  | 1,338 |
Non-deductible expenses | 809 |  |  | 782 |  |  | 322 |
Deductible stock awards | (963) |  |  | (627) |  |  | (363) |
Tax credits | (60) |  |  | (83) |  |  | (153) |
Reversal of disproportionate tax effects in other comprehensive (loss) income | 938 |  |  | — |  |  | — |
Other, net | 164 |  |  | (172) |  |  | 58 |
Provision for income taxes | $ | 11,646 |  |  | $ | 21,887 |  |  | $ | 16,946 |
Schedule of Deferred Tax Assets and Liabilities | :
| December 31,
| 2023 |  | 2022
Deferred tax assets: |  |  |
Accrued expenses and reserves | $ | 49,339 |  |  | $ | 43,437 |
Net operating loss carryforwards | 30,165 |  |  | 13,398 |
General business and state tax credit carryforwards | 6,862 |  |  | 6,987 |
Interest expense limitation | 6,690 |  |  | — |
Stock awards | 2,690 |  |  | 2,728 |
Unrealized loss on swaps | 375 |  |  | — |
Other | 1,567 |  |  | 2,419 |
Total deferred tax assets | 97,688 |  |  | 68,969 |
Less: valuation allowance | (5,580) |  |  | (4,668) |
Total deferred tax assets after valuation allowance | 92,108 |  |  | 64,301 |
Deferred tax liabilities: |  |  |
Tax over book depreciation of property and equipment | (58,927) |  |  | (21,561) |
Amortization of intangibles | (22,540) |  |  | (17,252) |
Unrealized gain on swaps | — |  |  | (3,022) |
Other | (44) |  |  | — |
Total deferred tax liabilities | (81,511) |  |  | (41,835) |
Net deferred tax asset | $ | 10,597 |  |  | $ | 22,466 |

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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