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INCOME TAXES (Tables)

12 Months Ended

Dec. 29, 2019

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Tax

The provision for income taxes is comprised of the following:

	Years ended
(in thousands)	2019			2018			2017
Current taxes:
Federal	$	(933	)	$	5,088		$	12,134
State	3,835			5,208			3,979
Foreign	2,806			1,542			3,545
Total current taxes	5,708			11,838			19,658
Deferred taxes:
Federal	846			(1,283		)	3,645
State	1,216			120			(195		)
Foreign	(799		)	(766		)	(1,014		)
Total deferred taxes	1,263			(1,929		)	2,436
Provision for income taxes	$	6,971		$	9,909		$	22,094

Schedule of Effective Income Tax Rate Reconciliation

The items accounting for the difference between income taxes computed at the statutory federal income tax rate and income taxes reported on the Consolidated Statements of Operations and Comprehensive Income are as follows:

	Years ended
(in thousands, except percentages)	2019			%		2018			%		2017			%
Income tax expense based on statutory rate	$	14,709		21.0	%	$	15,889		21.0	%	$	27,140		35.0	%
Increase (decrease) resulting from:
State income taxes, net of federal benefit	3,666			5.3		3,826			5.1		2,667			3.4
Tax credits, net	(13,627		)	(19.4	)	(12,303		)	(16.3	)	(9,964		)	(12.9	)
Transition to the U.S. Tax Cuts and Job Act	97			0.1		(194		)	(0.3	)	2,466			3.2
Non-deductible/non-taxable items	1,559			2.2		1,191			1.6		1,157			1.5
Foreign taxes	282			0.4		735			1.0		(342		)	(0.4	)
Other, net	285			0.4		765			1.0		(1,030		)	(1.3	)
Total taxes on income	$	6,971		10.0	%	$	9,909		13.1	%	$	22,094		28.5	%

Schedule of Components of Income Before Income Tax

U.S. and international components of income before tax expense was as follows:

	Years ended
(in thousands)	2019			2018			2017
U.S.	$	61,610		$	73,051		$	69,119
International	8,434			2,612			8,431
Income before tax expense	$	70,044		$	75,663		$	77,550

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities were as follows:

(in thousands)	December 29, 2019			December 30, 2018
Deferred tax assets:
Allowance for doubtful accounts	$	973		$	1,049
Workers’ compensation	817			4,162
Accounts payable and other accrued expenses	3,818			3,957
Net operating loss carryforwards	2,085			2,103
Tax credit carryforwards	9,528			1,562
Accrued wages and benefits	5,148			7,016
Deferred compensation	6,622			5,438
Lease liabilities	8,670			—
Other	969			636
Total	38,630			25,923
Valuation allowance	(1,780		)	(2,079		)
Total deferred tax asset, net of valuation allowance	36,850			23,844
Deferred tax liabilities:
Prepaid expenses, deposits and other current assets	(1,282		)	(2,054		)
Lease right-of-use assets	(7,985		)	—
Depreciation and amortization	(24,355		)	(17,402		)
Total deferred tax liabilities	(33,622		)	(19,456		)
Net deferred tax asset, end of year	$	3,228		$	4,388

Summary of Tax Credit Carryforwards

The following table summarizes our net operating losses (“NOLs”) and credit carryforwards along with their respective valuation allowance as of December 29, 2019:

(in thousands)	Carryover tax benefit			Valuation allowance			Expected benefit			Year expiration begins
Year-end tax attributes:
Federal WOTCs	$	8,209		$	—		$	8,209		2039
State NOLs	1,355			—			1,355			Various
Foreign NOLs	730			(730		)	—			Various
California Enterprise Zone credits	1,319			(1,050		)	269			2023
Foreign alternative minimum tax credits	722			—			722			2028
Total	$	12,335		$	(1,780	)	$	10,555

Schedule of Unrecognized Tax Benefits

The following table summarizes the activity related to our unrecognized tax benefits:

	Years ended
(in thousands)	2019			2018			2017
Balance, beginning of fiscal year	$	2,190		$	2,210		$	2,242
Increases for tax positions related to the current year	318			377			356
Reductions due to lapsed statute of limitations	(430		)	(397		)	(388		)
Balance, end of fiscal year	$	2,078		$	2,190		$	2,210

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