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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 27, 2020

Accounting Policies [Abstract]

Revenue from External Customers by Geographic Areas

Concentration of Credit Risk

Concentration of credit risk is limited due to the Company's diverse client partner base and their dispersion across many different industries and geographic locations nationwide. No single client partner accounted for more than 10% of the Company’s accounts receivable as of September 27, 2020 and December 29, 2019 or revenue for the thirty-nine week periods ended September 27, 2020 and September 29, 2019. Geographic revenue in excess of 10% of the Company's consolidated revenue in Fiscal 2020 and the related percentage for Fiscal 2019 was generated in the following areas:     

						Thirty-nine Weeks Ended
						September 27, 2020						September 29, 2019
Maryland						11		%				10		%
Massachusetts						13		%				2		%
Tennessee						14		%				16		%
Texas						23		%				29		%

Consequently, weakness in economic conditions in these regions could have a material adverse effect on the Company’s financial position and results of future operations.

Summary of Valuation Allowance

Changes in the allowance for credit losses are as follows:

						Thirteen Weeks Ended												Thirty-nine Weeks Ended
						September 27, 2020						September 29, 2019						September 27, 2020						September 29, 2019
Beginning balance						$	468,233					$	468,233					$	468,233					$	468,233
EdgeRock Technology Holdings, Inc. (“EdgeRock”) acquisition						—						—						47,498						—
Provision for credit losses, net						53,896						34,667						153,805						6,065
Amounts written off, net						(45,142)						(34,667)						(192,549)						(6,065)
Ending balance						$	476,987					$	468,233					$	476,987					$	468,233

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The following is a reconciliation of the number of shares used in the calculation of basic and diluted earnings per share for the respective periods:

									Thirteen Weeks Ended												Thirty-nine Weeks Ended
									September 27, 2020						September 29, 2019						September 27, 2020						September 29, 2019
Weighted-average number of common shares outstanding:									10,312,939						10,239,126						10,309,457						10,233,725
Effect of dilutive securities:
			Stock options and restricted stock						13,554						69,684						—						90,853
			Warrants						—						34,863						—						41,293
Weighted-average number of diluted common shares outstanding									10,326,493						10,343,673						10,309,457						10,365,871
			Stock options and restricted stock						606,557						306,750						419,850						306,750
			Warrants						25,862						—						25,862						—
Antidilutive shares									632,419						306,750						445,712						306,750

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Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue.

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Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

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