INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

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: 

	2017		2016			2015
Current federal income tax	$	4,619,445	$	3,570,814		$	2,874,296
Current state income tax	929,813		1,817,523			1,211,077
Deferred income tax (credit)	3,109,942		(1,100,663		)	(717,373		)
Income tax expense	$	8,659,200	$	4,287,674		$	3,368,000

Schedule of Deferred Tax Assets and Liabilities

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

		December 31, 2017			December 25, 2016
Deferred tax assets:
	Allowance for doubtful accounts	$	104,289		$	155,037
	Goodwill and intangible assets	4,840,582			7,532,321
	Workers’ compensation	51,115			20,992
	Contingent consideration	1,593,048			1,889,013
	Share-based compensation	266,094			326,300
Deferred tax liabilities:
	Prepaid expenses	(268,456		)	(348,515		)
	Fixed assets	(184,159		)	(50,920		)
	Accrued interest	—			(11,773		)
Deferred income taxes, net		$	6,402,513		$	9,512,455

Schedule of Effective Income Tax Rate Reconciliation

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

	2017					2016				2015
Tax expense at federal statutory rate of 34%	$	4,979,395		34.3	%	$	3,797,828	34.0	%	$	2,963,239	34.0	%
State income taxes, net of federal benefit	610,691			4.2	%	488,498		4.4	%	335,785		3.9	%
Re-measurement of deferred assets	3,314,037			22.8	%	—		—	%	—		—	%
Equity, permanent differences and other	(62,318		)	(0.4	)%	1,348		—	%	68,976		0.7	%
Work Opportunity Tax Credit	(182,605		)	(1.2	)%	—		—	%	—		—	%
Income tax expense	$	8,659,200		59.7	%	$	4,287,674	38.4	%	$	3,368,000	38.6	%