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INCOME TAXES - Schedule of Income Tax Expense (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Jan. 01, 2023
Dec. 26, 2021
Income Tax Disclosure [Abstract]      
Current federal income tax $ (1,312,000) $ (589,000) $ (594,000)
Current state income tax (825,000) (717,000) (766,000)
Deferred tax benefit (income) 5,075,000 (2,353,000) (1,279,000)
Income tax benefit (expense) from continuing operations 2,938,000 (3,659,000) (2,639,000)
Income tax (expense) from discontinued operations 0 (4,810,000) (919,000)
Income tax benefit (expense) $ 2,938,000 $ (8,469,000) $ (3,558,000)