SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 27, 2020

Accounting Policies [Abstract]

Revenue from External Customers by Geographic Areas

Concentration of Credit Risk

Concentration of credit risk is limited due to the Company’s diverse client partner base and their dispersion across many different industries and geographic locations nationwide. No single client partner accounted for more than 10% of the Company’s accounts receivable as of December 27, 2020 and December 29, 2019 or revenue in Fiscal 2020, 2019 and 2018. Geographic revenue in excess of 10% of the Company's consolidated revenue in Fiscal 2020 and the related percentage for Fiscal 2019 and 2018 was generated in the following areas:

	2020		2019		2018
Maryland	11	%	11	%	11	%
Massachusetts	14	%	1	%	2	%
Tennessee	14	%	15	%	14	%
Texas	23	%	28	%	29	%

Consequently, weakness in economic conditions in these regions could have a material adverse effect on the Company’s financial position and results of future operations.

Summary of Valuation Allowance

Changes in the allowance for credit losses for the fiscal years are as follows: 

	2020		2019
Beginning balance	$	468,233	$	468,233
Provision for credit losses - EdgeRock Technology Holdings, Inc. (“EdgeRock”) acquisition	47,498		—
Provision for credit losses, net	349,362		128,260
Amounts written off, net	(373,006)		(128,260)
Ending balance	$	492,087	$	468,233

Schedule of Weighted Average Number of Shares

The following is a reconciliation of the number of shares used in the calculation of basic and diluted earnings per share for the respective periods:

		December 27, 2020	December 29, 2019	December 30, 2018
Weighted-average number of common shares outstanding:		10,311,606	10,238,565	9,577,498
Effect of dilutive securities:
	Stock options and restricted stock	26,423	90,681	186,995
	Warrants	—	21,529	43,587
Weighted-average number of diluted common shares outstanding		10,338,029	10,350,775	9,808,080

Schedule of Securities excluded from Calculation of Earnings (loss) per Share

	Stock options and restricted stock	423,350	238,750	175,000
	Warrants	25,862	—	—
Antidilutive shares		449,212	238,750	175,000