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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($)
12 Months Ended
Dec. 28, 2019
Dec. 29, 2018
Federal:    
Current $ (66,000) $ (387,000)
Deferred (3,449,000) (1,454,000)
State:    
Current 3,000 1,000
Deferred (804,000) (345,000)
Total (4,316,000) (2,185,000)
Benefit for income taxes 5,396,000 2,500,000
Provision for income taxes $ 1,080,000 $ 315,000
Difference between tax rate for continuing operations on income or loss for financial statement purposes and federal statutory tax rate    
Statutory tax rate (as a percent) (21.00%) (21.00%)
Percentage depletion   (0.90%)
Non-deductible expenses (as a percent) 0.10% 0.40%
Valuation allowance for tax assets (as a percent) 0.50% 1.20%
State income taxes, net of federal benefit (as a percent) (4.50%) (4.50%)
Other (as a percent) 1.20% (2.40%)
Total (as a percent) (23.70%) (27.20%)
Current statutory federal and states tax rates (as a percent) 25.74%  
Deferred tax assets    
Reserves for self-insured losses $ 417,000 $ 466,000
Accrued reclamation 1,972,000 1,445,000
Unfunded supplemental profit sharing plan liability 431,000 263,000
Asset valuation reserves 439,000 685,000
Future state tax credits 833,000 833,000
Net state operating loss carryforwards 812,000 226,000
Federal AMT carryforward 116,000 387,000
Federal NOL carryforward 3,226,000 468,000
Other 939,000 700,000
Total deferred tax assets 9,185,000 5,473,000
Deferred tax liabilities    
Depreciation 833,000 1,200,000
Deferred development   116,000
Other 285,000 443,000
Total deferred tax liabilities 1,118,000 1,759,000
Net deferred tax asset before valuation allowance 8,067,000 3,714,000
Beginning balance (300,000) (200,000)
(Increase) decrease during the period 100,000 100,000
Ending Balance (400,000) (300,000)
Net deferred tax asset $ 7,667,000 $ 3,414,000