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INCOME TAXES (Tables) | 12 Months Ended
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Jan. 01, 2023
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:
|  | 2022 |  | 2021 |  | 2020
Current federal income tax |  | $ | 589,528 |  |  | $ | 594,483 |  |  | $ | 752,397 |
Current state income tax |  | 716,942 |  |  | 765,716 |  |  | 919,966 |
Deferred income tax (benefit) |  | 2,352,601 |  |  | 1,279,388 |  |  | (2,413,019) |
Income tax expense (benefit) from continuing operations |  | 3,659,071 |  |  | 2,639,587 |  |  | (740,656) |
Income tax expense from discontinued operations |  | 4,810,362 |  |  | 918,613 |  |  | 1,253,748 |
Income tax expense |  | $ | 8,469,433 |  |  | $ | 3,558,200 |  |  | $ | 513,092 |
Schedule of Deferred Tax Assets and Liabilities | Significant components of the Company’s deferred income taxes from continuing operations are as follows at:
|  |  | January 1, 2023 |  | December 26, 2021
Deferred tax assets: |  |  |  |
| Allowance for credit losses |  | $ | 127,430 |  |  | $ | 103,609 |
| Goodwill and intangible assets |  | 786,455 |  |  | 996,763 |
| Accrued payroll and expenses | 404,050 |  |  | 207,600 |
| Contingent consideration |  | 271,130 |  |  | 535,687 |
| Other long-term liabilities (deferred employer FICA) | — |  |  | 1,843,081 |
| Share-based compensation |  | 503,961 |  |  | 452,029 |
| Net operating loss carry forward |  | 984,902 |  |  | 1,356,294 |
Deferred tax liabilities: |  |  |  |
| Prepaid expenses and other current assets |  | (579,593) |  |  | (579,027) |
| Fixed assets |  | (302,651) |  |  | (367,751) |
Deferred income taxes, net |  | $ | 2,195,684 |  |  | $ | 4,548,285 |
Schedule of Effective Income Tax Rate Reconciliation | The income tax provision, reconciled to the tax computed at the statutory federal rate, is as follows:
|  | 2022 |  | 2021 |  | 2020
Tax expense (benefit) at federal statutory rate |  | $ | 3,133,256 |  | 21.0 | % |  | $ | 2,750,467 |  | 21.0 | % |  | $ | (590,634) |  | 21.0 | %
State income taxes, net of federal benefit |  | 794,554 |  | 5.3 | % |  | 1,100,072 |  | 8.4 | % |  | 96,269 |  | (3.4) | %
Equity, permanent differences and other |  | 178,493 |  | 1.2 | % |  | (503,123) |  | (3.9) | % |  | 239,020 |  | (8.5) | %
Work Opportunity Tax Credit, net |  | (447,232) |  | (3.0) | % |  | (707,829) |  | (5.4) | % |  | (485,311) |  | 17.3 | %
Income tax expense (benefit) from continuing operations |  | 3,659,071 |  | 24.5 | % |  | 2,639,587 |  | 20.1 | % |  | (740,656) |  | 26.4 | %
Income tax expense from discontinued operations |  | 4,810,362 |  | 24.5 | % |  | 918,613 |  | 20.1 | % |  | 1,253,748 |  | 26.4 | %
Income tax expense |  | $ | 8,469,433 |  | 24.5 | % |  | $ | 3,558,200 |  | 20.1 | % |  | $ | 513,092 |  | 26.4 | %

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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 https://asc.fasb.org/extlink&oid=121826272&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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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