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BUSINESS SEGMENTS
 12 Months Ended
Jan. 01, 2023
Segment Reporting [Abstract]  
BUSINESS SEGMENTS BUSINESS SEGMENTS
 
The Company has continuing operations within two industry segments: Real Estate and Professional.

Segment income from continuing operations includes all revenue and cost of services, direct selling expenses, depreciation and amortization expense and excludes all general and administrative (home office) expenses. Assets of home office include cash, unallocated prepaid expenses, property and equipment, deferred tax assets, and other assets.

The following table provides a reconciliation of revenue and income from continuing operations by reportable segment to consolidated results for the periods indicated:
 202220212020
Revenue:  
Real Estate$121,093,109 $92,017,975 $68,755,975 
Professional177,328,719 147,009,202 138,369,505 
Total$298,421,828 $239,027,177 $207,125,480 
Depreciation:  
Real Estate$178,904 $210,180 $218,425 
Professional354,905 389,995 404,590 
Home office63,573 85,371 134,023 
Total$597,382 $685,546 $757,038 
Amortization:  
Professional$2,337,535 $2,430,827 $3,923,063 
Home office1,118,341 581,956 180,687 
Total$3,455,876 $3,012,783 $4,103,750 
Operating income (loss):
Real Estate$19,803,015 $14,663,443 $9,671,504 
Professional - without CARES Act credit and impairment loss15,603,944 10,340,171 7,514,924 
Professional - CARES Act credit— 921,093 — 
Professional - impairment loss— — (7,239,514)
Home office - general and administrative(19,124,010)(14,947,796)(11,251,929)
Home office - CARES Act credit— 1,150,440 — 
Home office - gain on contingent consideration— 2,402,844 76,102 
Total$16,282,949 $14,530,195 $(1,228,913)
202220212020
Capital Expenditures:
Real Estate$135,259 $105,547 $81,918 
Professional89,840 107,476 184,611 
Home office5,455,178 2,990,886 1,809,687 
Total$5,680,277 $3,203,909 $2,076,216 
Total Assets:  
Real Estate$29,302,189 $20,753,085 
Professional141,018,474 92,782,442 
Home office24,352,502 20,347,059 
Discontinued operations— 14,411,380 
Total$194,673,165 $148,293,966