INCOME TAXES (Tables)

12 Months Ended

Dec. 25, 2016

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: 

	2016			2015			2014
Current federal income taxes	$	3,570,814		$	2,874,296		$	1,401,505
Current state income taxes	1,817,523			1,211,077			101,505
Deferred income taxes	(1,100,663		)	(717,373		)	(129,448		)
Income tax expense	$	4,287,674		$	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 25, 2016			December 27, 2015
Deferred tax assets:
	Allowance for doubtful accounts	$	155,037		$	145,156
	Goodwill and intangible assets	7,532,321			4,176,365
	Workers’ compensation	20,992			143,291
	Contingent consideration	1,889,013			4,097,880
	Share-based compensation	326,300			300,218
Deferred tax liabilities:
	Prepaid expenses	(348,515		)	(290,576		)
	Fixed assets	(50,920		)	(148,769		)
	Accrued interest	(11,773		)	(11,773		)
Deferred income taxes, net		$	9,512,455		$	8,411,792

Schedule of Effective Income Tax Rate Reconciliation

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

	2016					2015				2014
Tax expense at federal statutory rate of 34%	$	3,797,828		34.0	%	$	2,963,239	34.0	%	$	321,197	34.0	%
State income taxes, net of federal benefit	488,498			4.4	%	335,785		3.9	%	133,516		14.1	%
Permanent differences and other	26,951			0.2	%	45,175		0.4	%	85,779		9.1	%
Extinguishment of debt	—			—	%	—		—	%	191,314		20.2	%
Equity related items	(25,603		)	(0.2	)%	23,801		0.3	%	531,587		56.3	%
Change in initial deferred assets	—			—	%	—		—	%	110,169		11.7	%
Income tax expense	$	4,287,674		38.4	%	$	3,368,000	38.6	%	$	1,373,562	145.4	%