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INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) | 12 Months Ended
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Jan. 01, 2023 | Dec. 26, 2021 | Dec. 27, 2020
Income Tax Disclosure [Abstract] |  |  |
Tax expense (benefit) at federal statutory rate | $ 3,133,256 | $ 2,750,467 | $ (590,634)
Federal statutory income tax rate, percent | 21.00% | 21.00% | 21.00%
State income taxes, net of federal benefit | $ 794,554 | $ 1,100,072 | $ 96,269
State and local income taxes, percent | 5.30% | 8.40% | (3.40%)
Equity, permanent differences and other | $ 178,493 | $ (503,123) | $ 239,020
Equity, permanent difference and other, percent | 1.20% | (3.90%) | (8.50%)
Work Opportunity Tax Credit, net | $ (447,232) | $ (707,829) | $ (485,311)
Work Opportunity Tax Credit, percent | (3.00%) | (5.40%) | 17.30%
Income tax expense (benefit) from continuing operations | $ 3,659,071 | $ 2,639,587 | $ (740,656)
Income tax expense (benefit) from continuing operations, percent | 24.50% | 20.10% | 26.40%
Income tax expense from discontinued operations | $ 4,810,362 | $ 918,613 | $ 1,253,748
Income tax expense (benefit) from discontinued operations, percent | 24.50% | 20.10% | 26.40%
Income tax expense | $ 8,469,433 | $ 3,558,200 | $ 513,092
Effective tax rate for pro forma adjustments | 24.50% | 20.10% | 26.40%

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