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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 28, 2016
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax, Domestic and Foreign | The components of income before income taxes are follows:
| 2016 |  |  | 2015 |  |  | 2014 |
Domestic | $ | 20,623 |  |  | $ | 244 |  |  | $ | (3,007 | )
Foreign | 7,873 |  |  | 6,184 |  |  | 5,787 |
Income before income taxes | $ | 28,496 |  |  | $ | 6,428 |  |  | $ | 2,780 |
Schedule of Components of Income Tax Expense | The components of income tax expense are as follows:
|  |  | 2016 |  |  | 2015 |  |  | 2014 |
Current income taxes: |  |  |  |  |
| Federal | $ | 3,767 |  |  | $ | 2,474 |  |  | $ | — |
| State and local | 2,439 |  |  | 1,131 |  |  | 194 |
| Foreign | 667 |  |  | 433 |  |  | 561 |
| Total current income taxes | 6,873 |  |  | 4,038 |  |  | 755 |
Deferred income taxes: |  |  |  |  |
| Federal | (48 | ) |  | (267 | ) |  | — |
| State and local | (475 | ) |  | (467 | ) |  | (93 | )
| Total deferred income taxes | (523 | ) |  | (734 | ) |  | (93 | )
Income tax expense | $ | 6,350 |  |  | $ | 3,304 |  |  | $ | 662 |
Reconciliation of income tax expense, US income tax rate | econciliations of income tax expense computed at the U.S. federal statutory income tax rate to the recognized income tax expense and the U.S. statutory income tax rate to our effective tax rates are as follows:
|  | 2016 |  |  | 2015 |  |  | 2014 |
Expected U.S. federal income taxes at statutory rate | $ | 9,689 |  | 34.0 | % |  | $ | 2,186 |  | 34.0 | % |  | $ | 945 |  | 34.0 | %
State and local income taxes, net of federal benefit | 1,461 |  | 5.1 | % |  | 663 |  | 10.3 | % |  | 101 |  | 3.6 | %
Foreign withholding taxes | 667 |  | 2.3 | % |  | 433 |  | 6.7 | % |  | 561 |  | 20.2 | %
Non-deductible expenses | 25 |  | 0.1 | % |  | 653 |  | 10.2 | % |  | — |  | — | %
Tax credits | (779 | ) | (2.7 | )% |  | (141 | ) | (2.2 | )% |  | — |  | — | %
Rate change impact | (1,353 | ) | (4.7 | )% |  | — |  | — | % |  | — |  | — | %
Non-controlling interest | (3,765 | ) | (13.2 | )% |  | (490 | ) | (7.6 | )% |  | — |  | — | %
LLC flow-through structure | — |  | — | % |  | — |  | — | % |  | (976 | ) | (35.1 | )%
Other | 405 |  | 1.4 | % |  | — |  | — | % |  | 31 |  | 1.1 | %
Income tax expense | $ | 6,350 |  | 22.3 | % |  | $ | 3,304 |  | 51.4 | % |  | $ | 662 |  | 23.8 | %
Schedule of Deferred Tax Assets and Liabilities | The components of deferred tax assets and liabilities are as follows:
|  |  | December 28 2016 |  |  | December 30 2015 |
Deferred tax assets: |  |  |
| Investment in partnership | $ | 209,648 |  |  | $ | 154,649 |
| Tax Receivable Agreement | 110,022 |  |  | 69,513 |
| Deferred rent | 561 |  |  | 492 |
| Deferred revenue | 53 |  |  | 63 |
| Stock-based compensation | 331 |  |  | 218 |
| Net operating loss carryforwards | 7,338 |  |  | 334 |
| Tax credits | 1,084 |  |  | — |
| Other assets | 108 |  |  | 159 |
| Total gross deferred tax assets | 329,145 |  |  | 225,428 |
Valuation allowance | (15,568 | ) |  | (23,155 | )
Total deferred tax assets, net of valuation allowance | 313,577 |  |  | 202,273 |
Deferred tax liabilities: |  |  |
| Property and equipment | (370 | ) |  | (316 | )
| Total gross deferred tax liabilities | (370 | ) |  | (316 | )
Net deferred tax assets | $ | 313,207 |  |  | $ | 201,957 |

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