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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 30, 2018
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The Company's income tax expense for the fiscal years are comprised of the following:
|  | 2018 |  | 2017 |  | 2016
Current federal income tax |  | $ | 1,568,308 |  |  | $ | 4,619,445 |  |  | $ | 3,570,814 |
Current state income tax |  | 759,915 |  |  | 929,813 |  |  | 1,817,523 |
Deferred income tax (credit) |  | 1,531,516 |  |  | 3,109,942 |  | (1) | (1,100,663 | )
Income tax expense |  | $ | 3,859,739 |  |  | $ | 8,659,200 |  |  | $ | 4,287,674 |
(1) Fiscal 2017 includes the impact of TCJA.
Schedule of Deferred Tax Assets and Liabilities | Significant components of the Company’s deferred income taxes are as follows at:
|  |  | December 30, 2018 |  | December 31, 2017
Deferred tax assets: |  |  |  |
| Allowance for doubtful accounts |  | $ | 102,980 |  |  | $ | 104,289 |
| Goodwill and intangible assets |  | 4,320,035 |  |  | 4,840,582 |
| Workers’ compensation |  | 85,413 |  |  | 51,115 |
| Contingent consideration |  | 581,278 |  |  | 1,593,048 |
| Share-based compensation |  | 276,552 |  |  | 266,094 |
Deferred tax liabilities: |  |  |  |
| Prepaid expenses |  | (202,832 | ) |  | (268,456 | )
| Fixed assets |  | (292,429 | ) |  | (184,159 | )
Deferred income taxes, net |  | $ | 4,870,997 |  |  | $ | 6,402,513 |
Schedule of Effective Income Tax Rate Reconciliation | The income tax provision, reconciled to the tax computed at the statutory federal rate, is as follows:
|  | 2018 |  | 2017 |  | 2016
Tax expense at federal statutory rate |  | $ | 4,495,949 |  | 21.0 | % |  | $ | 4,979,395 |  | 34.3 | % |  | $ | 3,797,828 |  | 34.0 | %
State income taxes, net of federal benefit |  | 776,984 |  | 3.6 | % |  | 610,691 |  | 4.2 | % |  | 488,498 |  | 4.4 | %
Re-measurement of deferred assets |  | — |  | — | % |  | 3,314,037 |  | 22.8 | % |  | — |  | — | %
Equity, permanent differences and other |  | (714,845 | ) | (3.3 | )% |  | (62,318 | ) | (0.4 | )% |  | 1,348 |  | — | %
Work Opportunity Tax Credit |  | (698,349 | ) | (3.3 | )% |  | (182,605 | ) | (1.2 | )% |  | — |  | — | %
Income tax expense |  | $ | 3,859,739 |  | 18.0 | % |  | $ | 8,659,200 |  | 59.7 | % |  | $ | 4,287,674 |  | 38.4 | %

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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