INCOME TAXES (Tables)

12 Months Ended

Dec. 26, 2021

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: 

	2021		2020		2019
Current federal income tax	$	594,483	$	752,397	$	1,210,078
Current state income tax	765,716		919,966		1,125,539
Deferred income tax (benefit)	1,279,388		(2,413,019)		799,150
Income tax expense (benefit) from continuing operations	2,639,587		(740,656)		3,134,767
Income tax expense (benefit) from discontinued operations	918,613		1,253,748		1,170,211
Income tax expense (benefit)	$	3,558,200	$	513,092	$	4,304,978

Schedule of Deferred Tax Assets and Liabilities

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

		December 26, 2021		December 27, 2020
Deferred tax assets:
	Allowance for credit losses	$	103,609	$	110,998
	Goodwill and intangible assets	996,763		2,082,214
	Accrued payroll and expenses	207,600		90,510
	Contingent consideration	535,687		573,812
	Other long-term liabilities (deferred employer FICA)	1,843,081		1,812,682
	Share-based compensation	452,029		353,442
	Net operating loss carry forward	1,356,294		1,632,187
Deferred tax liabilities:
	Prepaid expenses and other current assets	(579,027)		(517,271)
	Fixed assets	(367,751)		(310,901)
Deferred income taxes, net		$	4,548,285	$	5,827,673

Schedule of Effective Income Tax Rate Reconciliation

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

	2021				2020				2019
Tax expense (benefit) at federal statutory rate	$	2,750,467	21.0	%	$	(590,634)	21.0	%	$	2,682,876	21.0	%
State income taxes, net of federal benefit	1,100,072		8.4	%	96,269		(3.4)	%	871,206		6.8	%
Equity, permanent differences and other	(503,123)		(3.9)	%	239,020		(8.5)	%	218,025		1.7	%
Work Opportunity Tax Credit, net	(707,829)		(5.4)	%	(485,311)		17.3	%	(637,340)		(5.0)	%
Income tax expense (benefit) from continuing operations	2,639,587		20.1	%	(740,656)		26.4	%	3,134,767		24.5	%
Income tax expense (benefit) from discontinued operations	918,613		20.1	%	1,253,748		26.4	%	1,170,211		24.5	%
Income tax expense (benefit)	$	3,558,200	20.1	%	$	513,092	26.4	%	$	4,304,978	24.5	%