(8) Income Taxes (Tables)

12 Months Ended

Dec. 26, 2015

Income Tax Disclosure [Abstract]

Provision for Income Taxes

		2015			2014		2013
Current
Federal	$	(2,286	)	$	15,985	$	33,777
State		456			1,011		456
Current income tax provision (benefit):		(1,830	)		16,996		34,233
Deferred:
United States:
Federal		168,371			200,926		379,574
State		7,691			226		48,900
Deferred income tax provision (benefit), net		176,062			201,152		428,474
Total	$	174,232		$	218,148	$	462,707

Deferred Tax Assets

		December 26, 2015		December 27, 2014
Deferred Tax Assets:
Net operating loss
carryforwards	$	—	$	282,000
Stock compensation		553,000		459,000
Credit carryforwards		1,018,000		1,029,000
Inventory		424,000		363,000
Accrued liabilities		39,000		34,000
Depreciation		112,000		130,000
Other		5,000		3,000
Gross deferred tax assets		2,151,000		2,300,000
Valuation allowance		—		—
Net deferred tax assets	$	2,151,000	$	2,300,000

Summary of change in the deferred tax asset

		2015		2014		2013
Balance at beginning of year	$	2,300,465	$	2,475,902	$	2,786,973
Deferred tax (expense) benefit		(149,716)		(175,437)		(311,071)
Balance at end of year	$	2,150,749	$	2,300,465	$	2,475,902

Income tax rate schedule

		2015		2014		2013
Tax at statutory rate	$	212,000	$	415,000	$	486,000
State tax, net
of federal benefit		450		1,000		33,000
Tax credits and other
Permanent differences		(38,450)		(198,000)		(56,000)
Total	$	174,000	$	218,000	$	463,000