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BUSINESS SEGMENTS (Tables)

12 Months Ended

Jan. 01, 2023

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

The following table provides a reconciliation of revenue and income from continuing operations by reportable segment to consolidated results for the periods indicated:

						2022						2021						2020
Revenue:
Real Estate						$	121,093,109					$	92,017,975					$	68,755,975
Professional						177,328,719						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
Professional						354,905						389,995						404,590
Home office						63,573						85,371						134,023
Total						$	597,382					$	685,546					$	757,038
Amortization:
Professional						$	2,337,535					$	2,430,827					$	3,923,063
Home office						1,118,341						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 loss						15,603,944						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)

						2022						2021						2020
Capital Expenditures:
Real Estate						$	135,259					$	105,547					$	81,918
Professional						89,840						107,476						184,611
Home office						5,455,178						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
Professional						141,018,474						92,782,442
Home office						24,352,502						20,347,059
Discontinued operations						—						14,411,380
Total						$	194,673,165					$	148,293,966

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8813-108599

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

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- References

No definition available.

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