INCOME TAXES (Tables)

12 Months Ended

Dec. 27, 2015

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: 

	2015			2014
Current Federal income taxes	$	2,874,296		$	1,401,505
Current state income taxes	1,211,077			101,505
Deferred income taxes	(717,373		)	(129,448		)
Income tax expense	$	3,368,000		$	1,373,562

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred income taxes are as follows at: 

		December 27, 2015			December 28, 2014
Deferred tax assets:
	Allowance for doubtful accounts	$	145,156		$	255,436
	Goodwill and intangible assets	4,176,365			6,827,718
	Workers’ compensation	143,291			301,422
	Contingent consideration	4,097,880			342,734
	Share-based compensation	300,218			261,460
Deferred tax liabilities:
	Prepaid expenses	(290,576		)	(222,029		)
	Fixed assets	(148,769		)	(48,773		)
	Accrued interest – related party	—			(23,549		)
	Accrued interest	(11,773		)	—
Deferred income taxes, net		$	8,411,792		$	7,694,419

Schedule of Effective Income Tax Rate Reconciliation

The income tax provision, reconciled to the tax computed at the statutory Federal rate, is as follows: 

	2015				2014
Tax expense at Federal statutory rate of 34%	$	2,963,239	34.0	%	$	321,197	34.0	%
State income taxes, net of federal benefit	335,785		3.9	%	133,516		14.1	%
Permanent differences and other	45,175		0.4	%	85,779		9.1	%
Extinguishment of debt	—		—	%	191,314		20.2	%
Equity related items	23,801		0.3	%	531,587		56.3	%
Change in initial deferred assets	—		—	%	110,169		11.7	%
Income tax expense	$	3,368,000	38.6	%	$	1,373,562	145.4	%