Federal and State Income Taxes (Tables)

12 Months Ended

Dec. 28, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of our income tax expense for the years ended December 28, 2019 and December 29, 2018 were as follows (amounts in thousands):

	2019			2018
Current:
Federal	$	—		$	—
State		83			129
Foreign		—			(19	)
Total current		83			110
Deferred:
Federal		(55	)		(113	)
State		55			113
Total deferred		—			—
Total income tax expense	$	83		$	110

Schedule of Effective Income Tax Rate Reconciliation

The following is a reconciliation of expected income tax benefit to actual income tax expense for the years ended December 28, 2019 and December 29, 2018 (amounts in thousands):

	2019			2018
Federal income tax (benefit) at statutory rate of 21%	$	(270	)	$	(1,167	)
State income tax, net of federal income tax effect		93			20
Nondeductible expenses		37			213
Stock Compensation		(1	)		—
Foreign Tax credit		—			19
Prior year adjustments and true-ups		23			169
Change in valuation allowance		201			856
Total tax expense	$	83		$	110

Schedule of Deferred Tax Assets and (Liabilities)

The components of the deferred tax asset (liability) consisted of the following at December 28, 2019 and December 29, 2018 (amounts in thousands):

	2019			2018
Noncurrent Deferred tax assets
Federal and state net operating loss carryforward	$	7,145		$	6,531
Tax credit carryforwards		1,971			1,971
Allowance for uncollectible accounts		53			46
Accruals not yet deductible for tax purposes		352			357
Goodwill		485			632
Depreciation		7			295
Lease payable		488			—
Total noncurrent deferred tax assets		10,501			9,832
Less: Valuation allowance		(9,912	)		(9,710	)
Total noncurrent deferred tax assets, net	$	589		$	122
Noncurrent deferred tax liabilities:
Other		(107	)		(122	)
Right to use asset		(482	)		—
Total noncurrent deferred tax liabilities		(589	)		(122	)
Net deferred tax assets/deferred tax Liabilities	$	—		$	—