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INCOME TAXES (Tables) | 12 Months Ended
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Jun. 26, 2014
Income Tax Disclosure [Abstract] |
Provision for Income Taxes | The provision for income taxes for the last three fiscal years is as follows:
|  | For the Year Ended: |
|  | June 26, 2014 |  |  | June 27, 2013 |  |  | June 28, 2012 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 11,274 |  |  | $ | 12,405 |  |  | $ | 8,420 |
State |  |  | 1,704 |  |  |  | 2,078 |  |  |  | 1,488 |
Total current |  |  | 12,978 |  |  |  | 14,483 |  |  |  | 9,908 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Deferred federal |  |  | 375 |  |  |  | (1,205 | ) |  |  | (750 | )
Deferred state |  |  | 192 |  |  |  | 258 |  |  |  | (59 | )
Total deferred |  |  | 567 |  |  |  | (947 | ) |  |  | (809 | )
Total income tax expense |  | $ | 13,545 |  |  | $ | 13,536 |  |  | $ | 9,099 |
Reconciliations of Income Taxes at Statutory Federal Income Tax Rate | The reconciliations of income taxes at the statutory federal income tax rate to income taxes reported in the Consolidated Statements of Comprehensive Income for the last three fiscal years are as follows:
|  | June 26, 2014 |  |  | June 27, 2013 |  |  | June 28, 2012 |
Federal statutory income tax rate |  |  | 35.0 | % |  |  | 35.0 | % |  |  | 35.0 | %
State income taxes, net of federal benefit |  |  | 3.3 |  |  |  | 4.5 |  |  |  | 3.5 |
Research and development tax credit |  |  | (0.1 | ) |  |  | (0.2 | ) |  |  | (0.2 | )
Domestic manufacturing deduction |  |  | (2.7 | ) |  |  | (3.4 | ) |  |  | (3.2 | )
Change in valuation allowance |  |  | (1.4 | ) |  |  | 2.0 |  |  |  | — |
Other |  |  | (0.1 | ) |  |  | 0.4 |  |  |  | (0.4 | )
Effective tax rate |  |  | 34.0 | % |  |  | 38.3 | % |  |  | 34.7 | %
Deferred Tax Assets and Liabilities | Deferred tax assets and liabilities are comprised of the following:
|  | June 26, 2014 |  |  | June 27, 2013 |
Current tax assets: |  |  |  |  |  |  |  |
Accounts receivable |  | $ | 343 |  |  | $ | 298 |
Employee compensation |  |  | 1,785 |  |  |  | 2,021 |
Inventory |  |  | 424 |  |  |  | 376 |
Workers’ compensation |  |  | 673 |  |  |  | 597 |
Other |  |  | 296 |  |  |  | 620 |
Less valuation allowance |  |  | (37 | ) |  |  | (189 | )
Net deferred tax asset - current |  | $ | 3,484 |  |  | $ | 3,723 |
Non-current tax assets (liabilities): |  |  |  |  |  |  |  |
Depreciation |  | $ | (13,384 | ) |  | $ | (11,525 | )
Amortization |  |  | (80 | ) |  |  | (278 | )
Capitalized leases |  |  | 1,249 |  |  |  | 1,099 |
Goodwill and intangible assets |  |  | 5,081 |  |  |  | 4,690 |
Operating loss carryforwards |  |  | 205 |  |  |  | 264 |
Retirement plan |  |  | 5,749 |  |  |  | 5,046 |
Workers’ compensation |  |  | 1,347 |  |  |  | 1,194 |
Capital loss carryforward |  |  | 175 |  |  |  | — |
Equity method investment |  |  | — |  |  |  | 615 |
Other |  |  | 522 |  |  |  | 348 |
Less valuation allowance |  |  | (138 | ) |  |  | (626 | )
Net deferred tax asset – long term |  |  | 726 |  |  |  | 827 |
Net deferred tax assets - total |  | $ | 4,210 |  |  | $ | 4,550 |
Schedule of Reconciliation of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows:
|  | June 26, 2014 |  |  | June 27, 2013 |
Beginning balance |  | $ | 139 |  |  | $ | 133 |
Gross increases — tax positions in prior year |  |  | 248 |  |  |  | 5 |
Gross decreases — tax positions in prior year |  |  | (107 | ) |  |  | (12 | )
Settlements |  |  | — |  |  |  | — |
Gross increases — tax positions in current year |  |  | 7 |  |  |  | 23 |
Lapse of statute of limitations |  |  | (40 | ) |  |  | (10 | )
Ending balance |  | $ | 247 |  |  | $ | 139 |
Unrecognized Tax Benefits | Unrecognized tax benefits, that if recognized, would affect the annual effective tax rate on income from continuing operations, are as follows:
|  | June 26, 2014 |  |  | June 27, 2013 |  |  | June 28, 2012 |
Unrecognized tax benefits that would affect annual effective tax rate |  | $ | 233 |  |  | $ | 127 |  |  | $ | 113 |

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