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INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Jan. 01, 2023
Dec. 26, 2021
Income Tax Disclosure [Abstract]      
Tax benefit (expense) at federal statutory rate $ 2,764,000 $ (3,133,000) $ (2,750,000)
Federal statutory income tax rate, percent (21.00%) (21.00%) (21.00%)
State income tax benefit (expense), net of federal benefit $ 194,000 $ (795,000) $ (1,100,000)
State and local income taxes, percent (1.50%) (5.30%) (8.40%)
Equity, permanent differences and other $ (319,000) $ (178,000) $ 503,000
Equity, permanent difference and other, percent 2.30% (1.20%) 3.70%
Work Opportunity Tax Credit, net $ 299,000 $ 447,000 $ 708,000
Work Opportunity Tax Credit, percent (2.30%) 3.00% 5.40%
Income tax benefit (expense) from continuing operations $ 2,938,000 $ (3,659,000) $ (2,639,000)
Income tax expense (benefit) from continuing operations, percent (22.50%) (24.50%) (20.30%)
Income tax (expense) from discontinued operations $ 0 $ (4,810,000) $ (919,000)
Income tax expense (benefit) from discontinued operations, percent 0.00% (24.50%) (20.30%)
Income tax benefit (expense) $ 2,938,000 $ (8,469,000) $ (3,558,000)
Effective tax rate for pro forma adjustments (22.50%) (24.50%) (20.30%)