Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 28, 2012	Mar. 22, 2013	Jun. 29, 2012
Document and Entity Information
Entity Registrant Name	Willdan Group, Inc.
Entity Central Index Key	0001370450
Document Type	10-K
Document Period End Date	Dec. 28, 2012
Amendment Flag	false
Current Fiscal Year End Date	--12-28
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 9,300,000
Entity Common Stock, Shares Outstanding		7,335,365
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 28, 2012	Dec. 30, 2011
Current assets:
Cash and cash equivalents	$ 10,006,000	$ 3,001,000
Accounts receivable, net of allowance for doubtful accounts of $303,000 and $421,000 at December 28, 2012 and December 30, 2011, respectively	15,484,000	16,782,000
Costs and estimated earnings in excess of billings on uncompleted contracts	9,860,000	20,672,000
Other receivables	95,000	175,000
Prepaid expenses and other current assets	1,782,000	1,724,000
Total current assets	37,227,000	42,354,000
Equipment and leasehold improvements, net	979,000	1,217,000
Goodwill		15,208,000
Other intangible assets, net	12,000	49,000
Other assets	307,000	383,000
Deferred income taxes	3,452,000	5,100,000
Total assets	41,977,000	64,311,000
Current liabilities:
Excess of outstanding checks over bank balance	1,188,000	1,777,000
Borrowings under line of credit	3,000,000	256,000
Accounts payable	6,983,000	8,182,000
Accrued liabilities	5,306,000	10,192,000
Billings in excess of costs and estimated earnings on uncompleted contracts	3,419,000	752,000
Current portion of notes payable	628,000	600,000
Current portion of capital lease obligations	152,000	163,000
Current portion of deferred income taxes	3,452,000	7,349,000
Total current liabilities	24,128,000	29,271,000
Notes payable, less current portion		77,000
Capital lease obligations, less current portion	124,000	136,000
Deferred lease obligations	374,000	534,000
Total liabilities	24,626,000	30,018,000
Commitments and contingencies
Stockholders' equity:
Preferred stock, $0.01 par value, 10,000,000 shares authorized, no shares issued and outstanding
Common stock, $0.01 par value, 40,000,000 shares authorized; 7,335,000 and 7,274,000 shares issued and outstanding at December 28, 2012 and December 30, 2011, respectively	73,000	73,000
Additional paid-in capital	34,423,000	34,065,000
Accumulated (deficit) earnings	(17,145,000)	155,000
Total stockholders' equity	17,351,000	34,293,000
Total liabilities and stockholders' equity	$ 41,977,000	$ 64,311,000

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 28, 2012	Dec. 30, 2011
CONSOLIDATED BALANCE SHEETS
Accounts receivable, allowance for doubtful accounts (in dollars)	$ 303,000	$ 421,000
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	7,335,000	7,274,000
Common stock, shares outstanding	7,335,000	7,274,000

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Dec. 28, 2012	Dec. 30, 2011	Dec. 31, 2010
CONSOLIDATED STATEMENTS OF OPERATIONS
Contract revenue	$ 93,443,000	$ 107,165,000	$ 77,896,000
Direct costs of contract revenue (exclusive of depreciation and amortization shown separately below):
Salaries and wages	23,218,000	25,714,000	21,607,000
Subconsultant services and other direct costs	35,741,000	39,013,000	20,415,000
Total direct costs of contract revenue	58,959,000	64,727,000	42,022,000
General and administrative expenses:
Salaries and wages, payroll taxes and employee benefits	22,421,000	22,594,000	17,582,000
Facilities and facility related	4,871,000	4,875,000	4,290,000
Stock-based compensation	227,000	201,000	235,000
Depreciation and amortization	671,000	877,000	1,042,000
Lease abandonment (recovery), net	26,000	2,000	(68,000)
Impairment of goodwill	15,208,000
Other	10,315,000	10,488,000	9,719,000
Total general and administrative expenses	53,739,000	39,037,000	32,800,000
(Loss) income from operations	(19,255,000)	3,401,000	3,074,000
Other (expense) income:
Interest income	6,000	5,000	12,000
Interest expense	(106,000)	(77,000)	(54,000)
Other, net	(28,000)	1,000	32,000
Total other (expense) income, net	(128,000)	(71,000)	(10,000)
(Loss) income before income taxes	(19,383,000)	3,330,000	3,064,000
Income tax (benefit) expense	(2,083,000)	1,500,000	344,000
Net (loss) income	$ (17,300,000)	$ 1,830,000	$ 2,720,000
(Loss) earnings per share:
Basic (in dollars per share)	$ (2.37)	$ 0.25	$ 0.38
Diluted (in dollars per share)	$ (2.37)	$ 0.24	$ 0.37
Weighted-average shares outstanding:
Basic (in shares)	7,310,000	7,262,000	7,233,000
Diluted (in shares)	7,310,000	7,485,000	7,311,000

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)	Total	Common Stock	Additional Paid-in Capital	Retained Earnings/(Accumulated Deficit)
Balances at Jan. 01, 2010	$ 29,117,000	$ 72,000	$ 33,440,000	$ (4,395,000)
Balances (in shares) at Jan. 01, 2010		7,208,000
Increase (Decrease) in Stockholders' Equity
Shares of common stock issued in connection with employee stock purchase plan	87,000		87,000
Shares of common stock issued in connection with employee stock purchase plan (in shares)		36,000
Shares of common stock issued in connection with employee stock option exercise	3,000		3,000
Shares of common stock issued in connection with employee stock option exercise (in shares)		2,000
Stock-based compensation	235,000		235,000
Net income (loss)	2,720,000			2,720,000
Balances at Dec. 31, 2010	32,162,000	72,000	33,765,000	(1,675,000)
Balances (in shares) at Dec. 31, 2010		7,246,000
Increase (Decrease) in Stockholders' Equity
Shares of common stock issued in connection with employee stock purchase plan	93,000	1,000	92,000
Shares of common stock issued in connection with employee stock purchase plan (in shares)		25,000
Shares of common stock issued in connection with employee stock option exercise	7,000		7,000
Shares of common stock issued in connection with employee stock option exercise (in shares)		3,000
Stock-based compensation	201,000		201,000
Net income (loss)	1,830,000			1,830,000
Balances at Dec. 30, 2011	34,293,000	73,000	34,065,000	155,000
Balances (in shares) at Dec. 30, 2011	7,274,000	7,274,000
Increase (Decrease) in Stockholders' Equity
Shares of common stock issued in connection with employee stock purchase plan	120,000		120,000
Shares of common stock issued in connection with employee stock purchase plan (in shares)		56,000
Shares of common stock issued in connection with employee stock option exercise	11,000		11,000
Shares of common stock issued in connection with employee stock option exercise (in shares)		5,000
Stock-based compensation	227,000		227,000
Net income (loss)	(17,300,000)			(17,300,000)
Balances at Dec. 28, 2012	$ 17,351,000	$ 73,000	$ 34,423,000	$ (17,145,000)
Balances (in shares) at Dec. 28, 2012	7,335,000	7,335,000

- Definition

This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".

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- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References+ Details

- Definition

Number of shares issued during the period as a result of an employee stock purchase plan.

+ References+ Details

- Definition

Number of share options (or share units) exercised during the current period.

+ References+ Details

- Definition

Aggregate change in value for stock issued during the period as a result of employee stock purchase plan.

+ References+ Details

- Definition

Value of stock issued as a result of the exercise of stock options.

+ References+ Details

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Dec. 28, 2012	Dec. 30, 2011	Dec. 31, 2010
Cash flows from operating activities:
Net (loss) income	$ (17,300,000)	$ 1,830,000	$ 2,720,000
Adjustments to reconcile net (loss) income to net cash provided by (used in) operating activities:
Non-cash revenue from subcontractor settlement		(902,000)
Depreciation and amortization	737,000	944,000	1,053,000
Deferred income taxes	(2,249,000)	1,465,000	389,000
Goodwill impairment	15,208,000
Lease abandonment expense (recovery), net	26,000	2,000	(68,000)
Loss (gain) on sale of equipment	18,000	2,000	(17,000)
Provision for doubtful accounts	673,000	209,000	20,000
Stock-based compensation	227,000	201,000	235,000
Changes in operating assets and liabilities:
Accounts receivable	625,000	(2,507,000)	(4,407,000)
Costs and estimated earnings in excess of billings on uncompleted contracts	10,812,000	(8,427,000)	(4,694,000)
Income tax receivable			51,000
Other receivables	80,000	1,000	(103,000)
Prepaid expenses and other current assets	(58,000)	(10,000)	(214,000)
Other assets	76,000	24,000	(89,000)
Accounts payable	(1,199,000)	2,802,000	3,923,000
Accrued liabilities	(4,886,000)	4,206,000	1,476,000
Billings in excess of costs and estimated earnings on uncompleted contracts	2,667,000	(289,000)	11,000
Deferred lease obligations	(186,000)	(234,000)	(189,000)
Net cash provided by (used in) operating activities	5,271,000	(683,000)	97,000
Cash flows from investing activities:
Purchase of equipment and leasehold improvements	(359,000)	(395,000)	(685,000)
Proceeds from sale of equipment	20,000	6,000	40,000
Payments related to business acquisitions		(2,733,000)	(2,104,000)
Net cash used in investing activities	(339,000)	(3,122,000)	(2,749,000)
Cash flows from financing activities:
Changes in excess of outstanding checks over bank balance	(589,000)	554,000	735,000
Payments on notes payable	(663,000)	(211,000)	(17,000)
Proceeds from notes payable	614,000	667,000	214,000
Borrowings under line of credit	11,663,000	33,965,000	14,123,000
Repayments of line of credit	(8,919,000)	(34,709,000)	(14,123,000)
Principal payments on capital leases	(164,000)	(202,000)	(173,000)
Proceeds from stock option exercise	11,000	7,000	3,000
Proceeds from sales of common stock under employee stock purchase plan	120,000	93,000	87,000
Net cash provided by financing activities	2,073,000	164,000	849,000
Net increase (decrease) in cash and cash equivalents	7,005,000	(3,641,000)	(1,803,000)
Cash and cash equivalents at beginning of the year	3,001,000	6,642,000	8,445,000
Cash and cash equivalents at end of the year	10,006,000	3,001,000	6,642,000
Cash paid during the period for:
Interest	106,000	77,000	52,000
Income taxes	139,000	70,000	48,000
Supplemental disclosures of noncash investing and financing activities:
Equipment acquired under capital leases	$ 151,000	$ 247,000	$ 240,000

ORGANIZATION AND OPERATIONS OF THE COMPANY	12 Months Ended
ORGANIZATION AND OPERATIONS OF THE COMPANY	Dec. 28, 2012
ORGANIZATION AND OPERATIONS OF THE COMPANY
ORGANIZATION AND OPERATIONS OF THE COMPANY	1. ORGANIZATION AND OPERATIONS OF THE COMPANY *Nature of Business* Willdan Group, Inc. and subsidiaries ("Willdan Group" or the "Company") is a provider of professional technical and consulting services to public agencies at all levels of government, public and private utilities and commercial and industrial firms in California and New York. The Company also has operations in Arizona, Florida, Texas, Washington and Washington, D.C. The Company enables these entities to provide a wide range of specialized services without having to incur and maintain the overhead necessary to develop staffing in-house. The Company provides a broad range of complementary services including engineering and planning, energy efficiency and sustainability, economic and financial consulting, and national preparedness and interoperability. The Company's clients primarily consist of public and governmental agencies, including cities, counties, public utilities, redevelopment agencies, water districts, school districts and universities, state agencies, federal agencies, a variety of other special districts and agencies, private utilities and industry and tribal governments.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 28, 2012

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

The consolidated financial statements include the accounts of Willdan Group, Inc. and its wholly owned subsidiaries, Willdan Engineering, Willdan Energy Solutions, Public Agency Resources, Willdan Financial Services and Willdan Homeland Solutions. All significant intercompany balances and transactions have been eliminated in consolidation.

Fiscal Years

The Company operates and reports financial results on a fiscal year of 52 or 53 weeks ending on the Friday closest to December 31. Fiscal years 2012, 2011 and 2010 contained 52 weeks. All references to years in the notes to consolidated financial statements represent fiscal years.

Cash, Cash Equivalents and Liquid Investments

All highly liquid investments purchased with a remaining maturity of three months or less are considered to be cash equivalents. Outstanding checks in excess of cash on deposit have been classified as current liabilities. Cash and cash equivalents consisted of the following:

	December 28, 2012		December 30, 2011

Wells Fargo Stage Coach Sweep Investment Account	$	8,484,000	$	—
Wells Fargo Money Market Mutual Fund		1,001,000		2,000,000
Wells Fargo Advantage Heritage Fund		48,000		47,000
Cash on hand in business checking accounts		473,000		954,000

	$	10,006,000	$	3,001,000

The Company from time to time may be exposed to credit risk with its bank deposits in excess of the FDIC insurance limits and with uninsured money market investments. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents.

Fair Value of Financial Instruments

As of December 28, 2012 and December 30, 2011, the carrying amounts of the Company's cash, cash equivalents, accounts receivable, costs and estimated earnings in excess of billings on uncompleted contracts, other receivables, prepaid expenses and other current assets, excess of outstanding checks over bank balance, accounts payable, accrued liabilities and billings in excess of costs and estimated earnings on uncompleted contracts, approximate their fair values because of the relatively short period of time between the origination of these instruments and their expected realization or payment. The carrying amounts of debt obligations approximate their fair values since the terms are comparable to terms currently offered by local lending institutions for loans of similar terms to companies with comparable credit risk.

Segment Information

Willdan Group, Inc. ("WGI") is a holding company with five wholly owned subsidiaries. The Company presents segment information externally consistent with the manner in which the Company's chief operating decision maker reviews information to assess performance and allocate resources. WGI performs administrative functions on behalf of its subsidiaries, such as treasury, legal, accounting, information systems, human resources and certain business development activities, and earns revenue that is only incidental to the activities of the enterprise. As a result, WGI does not meet the definition of an operating segment. Two of the five WGI subsidiaries are aggregated into one reportable segment as they have similar economic characteristics including the nature of services, the methods used to provide services and the type of customers. The remaining three subsidiaries each comprise separate reporting segments.

Off-Balance Sheet Financings and Liabilities

Other than lease commitments, legal contingencies incurred in the normal course of business, and employment contracts, the Company does not have any off-balance sheet financing arrangements or liabilities. In addition, the Company's policy is not to enter into derivative instruments, futures or forward contracts. Finally, the Company does not have any majority-owned subsidiaries or any interests in, or relationships with, any special-purpose entities that are not included in the consolidated financial statements.

Accounting for Contracts

The Company enters into contracts with its clients that contain three principal types of pricing provisions: fixed price, time-and-materials, and unit-based. Revenue on fixed price contracts is recognized on the percentage-of-completion method based generally on the ratio of direct costs (primarily exclusive of depreciation and amortization costs) incurred to date to estimated total direct costs at completion. Revenue on time-and-materials and unit-based contracts is recognized as the work is performed in accordance with the specific terms of the contract. Contracts that provide for multiple services or deliverables are evaluated as multiple element arrangements to determine the appropriate unit of accounting, allocation of contract value, and method of revenue recognition for each element. Revenue for amounts that have been billed but not earned is deferred and such deferred revenue is referred to as billings in excess of costs and estimated earnings on uncompleted contracts in the accompanying consolidated balance sheets. Service-related contracts, including operations and maintenance services and a variety of technical assistance services, are accounted for over the period of performance, in proportion to the costs of performance.

Adjustments to contract cost estimates are made in the periods in which the facts requiring such revisions become known. When the revised estimate indicates a loss, such loss is provided for currently in its entirety. Claims revenue is recognized only upon resolution of the claim. Change orders in dispute are evaluated as claims. Costs related to un-priced change orders are expensed when incurred and recognition of the related contract revenue is based on an evaluation of the probability of recovery of the costs. Estimated profit is recognized for un-priced change orders if realization of the expected price of the change order is probable.

Applying the percentage-of-completion method of recognizing revenue requires the Company to estimate the outcome of its long-term contracts. The Company forecasts such outcomes to the best of its knowledge and belief of current and expected conditions and its expected course of action. Differences between the Company's estimates and actual results often occur resulting in changes to reported revenue and earnings. Such changes could have a material effect on future consolidated financial statements.

Direct costs of contract revenue consist primarily of that portion of technical and nontechnical salaries and wages that has been incurred in connection with revenue producing projects. Direct costs of contract revenue also include production expenses, subconsultant services and other expenses that are incurred in connection with revenue producing projects.

Direct costs of contract revenue exclude that portion of technical and nontechnical salaries and wages related to marketing efforts, vacations, holidays and other time not spent directly generating revenue under existing contracts. Such costs are included in general and administrative expenses. Additionally, payroll taxes, bonuses and employee benefit costs for all Company personnel are included in general and administrative expenses in the accompanying consolidated statements of operations since no allocation of these costs is made to direct costs of contract revenue. No allocation of facilities costs is made to direct costs of contract revenue. Other companies may classify as direct costs of contract revenue some of the costs that the Company classifies as general and administrative costs. The Company expenses direct costs of contract revenue when incurred.

Accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts based upon a review of all outstanding amounts on a quarterly basis. Management determines the allowance for doubtful accounts by identifying troubled accounts and by using historical experience applied to an aging of accounts. Credit risk is generally minimal with governmental entities, but disputes may arise related to these receivable amounts. Accounts receivables are written off when deemed uncollectible. Recoveries of accounts receivables previously written off are recorded when received.

The value of retainage is included in accounts receivable in the accompanying consolidated financial statements. Retainage represents the billed amount that is retained by the customer, in accordance with the terms of the contract, generally until performance is substantially complete.

General and Administrative Expenses

General and administrative expenses include the costs of the marketing and support staffs, other marketing expenses, management and administrative personnel costs, payroll taxes, bonuses and employee benefits for all of the Company's employees and the portion of salaries and wages not allocated to direct costs of contract revenue for those employees who provide the Company's services. General and administrative expenses also include facility costs, depreciation and amortization, professional services, legal and accounting fees and administrative operating costs. Within general and administrative expenses, "Other" includes expenses such as provision for billed or unbilled receivables, professional services, legal and accounting, computer costs, travel and entertainment and marketing costs. The Company expenses general and administrative costs when incurred.

Leases

All of the Company's office leases are classified as operating leases and rent expense is included in facilities expense in the accompanying consolidated statements of operations. Some of the lease terms include rent concessions and rent escalation clauses, all of which are taken into account in computing minimum lease payments. Minimum lease payments are recognized on a straight-line basis over the minimum lease term. The excess of rent expense recognized over the amounts contractually due pursuant to the underlying leases is reflected as a liability in the accompanying consolidated balance sheets. The cost of improvements that the Company makes to the leased office space is capitalized as leasehold improvements. The Company is subject to non-cancellable leases for offices or portions of offices for which use has ceased. For each of these abandoned leases, the present value of the future lease payments, net of estimated sublease payments, along with any unamortized tenant improvement costs, are recognized as lease abandonment expense in the Company's consolidated statements of operations with a corresponding liability in the Company's consolidated balance sheets.

Equipment and Leasehold Improvements

Equipment and leasehold improvements are stated at cost less accumulated depreciation and amortization. Equipment under capital leases is stated at the present value of the minimum lease payments as of the acquisition date. Depreciation and amortization on equipment are calculated using the straight-line method over estimated useful lives of two to five years. Leasehold improvements and assets under capital leases are amortized using the straight-line method over the shorter of estimated useful lives or the term of the related lease.

Following are the estimated useful lives used to calculate depreciation and amortization:

Category		Estimated Useful Life

Furniture and fixtures		5 years
Computer hardware		2 years
Computer software		3 years
Automobiles and trucks		3 years
Field equipment		5 years

Equipment and leasehold improvements are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.

Goodwill

Goodwill represents the excess of costs over fair value of the assets acquired. Goodwill, which has an indefinite useful life, is not amortized, but instead tested for impairment at least annually or more frequently if events and circumstances indicate that the asset might be impaired. Impairment losses for reporting units are recognized to the extent that a reporting unit's carrying amount exceeds its fair value.

Accounting for Claims Against the Company

The Company records liabilities to claimants for probable and estimable claims on its consolidated balance sheet, which is included in accrued liabilities, and records a corresponding receivable from the insurance company for the portion of the claim that is probable of being covered by insurance, which is included in other receivables. The estimated claim amount net of the amount estimated to be recoverable from the insurance company is included in general and administrative expense.

Stock Options

The Company accounts for stock options under the fair value recognition provisions of the accounting standard entitled "Compensation—Stock Compensation." This standard requires the measurement of compensation cost at the grant date, based upon the estimated fair value of the award, and requires amortization of the related expense over the employee's requisite service period.

Income Taxes

Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences of temporary differences between the financial reporting basis and tax basis of the Company's assets and liabilities. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recorded when it is more likely than not that all or a portion of the deferred tax assets may not be realized.

The Company recognizes the tax benefit from uncertain tax positions if it is more likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Company recognizes interest and penalties related to unrecognized tax benefits in income tax expense.

Operating Cycle

In accordance with industry practice, amounts realizable and payable under contracts that extend beyond one year are included in current assets and liabilities.

Use of Estimates

The preparation of consolidated financial statements in conformity with generally accepted accounting principles in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements. Estimates also affect the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

New Accounting Pronouncements

As of December 28, 2012, the impact of recent accounting pronouncements applicable to the Company is not expected to be material.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

BUSINESS COMBINATION	12 Months Ended
BUSINESS COMBINATION	Dec. 28, 2012
BUSINESS COMBINATION
BUSINESS COMBINATION	3. BUSINESS COMBINATION On June 9, 2008, the Company acquired all of the outstanding stock of Willdan Energy Solutions, formerly known as Intergy Corporation, a California-based consulting company that assists companies, institutions and agencies with planning and implementing their energy efficiency, water conservation and renewable energy strategies. The acquisition cost recorded by the Company as of December 28, 2012 was $17.9 million, consisting of $9.9 million in cash paid at closing, a $0.2 million net asset value adjustment, a guaranteed payment of $1.0 million in cash paid in June 2009, an earn-out payment of $1.3 million paid in August 2009, an earn-out payment of $2.1 million paid in September 2010, an earn-out payment of $2.7 million paid in August 2011 and $0.7 million in transaction costs. The earn-out payments were required because Willdan Energy Solutions achieved certain financial targets over the relevant periods. The Company recorded $15.2 million of goodwill in connection with the acquisition, and as of December 28, 2012, this entire goodwill amount has been written off (See Note 4).

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph F4

-Subparagraph e

-Appendix F

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51, 52

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-Name Emerging Issues Task Force (EITF)

-Number 88-16

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+ Details

GOODWILL AND OTHER INTANGIBLE ASSETS

12 Months Ended

Dec. 28, 2012

GOODWILL AND OTHER INTANGIBLE ASSETS

GOODWILL AND OTHER INTANGIBLE ASSETS

4. GOODWILL AND OTHER INTANGIBLE ASSETS

The changes in the carrying value of goodwill by reporting unit for the fiscal years ended December 28, 2012 were as follows:

	Fiscal Year 2012

	Balance at Beginning of Year		Goodwill Additions		Impairment			Balance at End of Year
Reporting Unit:
Energy Solutions	$	15,208,000	$	—	$	(15,208,000	)	$	—
Financial Services		—		—		—			—
Homeland Security Services		—		—		—			—

	$	15,208,000	$	—	$	(15,208,000	)	$	—

	Fiscal Year 2011

	Balance at Beginning of Year		Goodwill Additions		Impairment		Balance at End of Year
Reporting Unit:
Energy Solutions	$	12,475,000	$	2,733,000	$	—	$	15,208,000
Financial Services		—		—		—		—
Homeland Security Services		—		—		—		—

	$	12,475,000	$	2,733,000	$	—	$	15,208,000

	Fiscal Year 2010

	Balance at Beginning of Year		Goodwill Additions		Impairment		Balance at End of Year
Reporting Unit:
Energy Solutions	$	10,371,000	$	2,104,000	$	—	$	12,475,000
Financial Services		—		—		—		—
Homeland Security Services		—		—		—		—

	$	10,371,000	$	2,104,000	$	—	$	12,475,000

The additions to goodwill in fiscal 2010 and fiscal 2011 for Energy Solutions related to the $2.1 million earn-out payment in September 2010 and the $2.7 million earn-out payment in August 2011, respectively. As of December 30, 2011, the Company had $15.2 million of goodwill, all of which related to the Energy Solutions reporting unit, which comprises the Energy Efficiency Services reporting segment. During the second quarter of 2012, the Company determined that a quantitative assessment of its goodwill was warranted for the Energy Solutions reporting unit. This assessment indicated that the estimated fair value of the Energy Solutions reporting unit was less than its carrying value. The Company further determined that all of the remaining goodwill for the Energy Solutions reporting unit was impaired and recognized an impairment charge of $15.2 million. The income approach was based on the present value of projected cash flows during the holding period and disposition of the reporting unit at the end of the final year of the assumed holding period. The market approach was based on a multiple of earnings before interest, taxes, depreciation and amortization ("EBITDA") utilizing publicly available EBITDA multiples for similar companies. The terminal sales value computed in the income approach was also based on a multiple of projected EBITDA for the last year of the assumed holding period.

The goodwill balances included in the accompanying consolidated balance sheets consist of the following:

	Reporting Units

	Energy Solutions			Financial Services			Homeland Security Services			Total
December 28, 2012:
Goodwill	$	15,208,000		$	2,763,000		$	148,000		$	18,119,000
Accumulated impairment		(15,208,000	)		(2,763,000	)		(148,000			(18,119,000	)

	$	—		$	—		$	—		$	—

December 30, 2011:
Goodwill	$	15,208,000		$	2,763,000		$	148,000		$	18,119,000
Accumulated impairment		—			(2,763,000	)		(148,000	)		(2,911,000	)

	$	15,208,000		$	—		$	—		$	15,208,000

December 31, 2010:
Goodwill	$	12,475,000		$	2,763,000		$	148,000		$	15,386,000
Accumulated impairment		—			(2,763,000	)		(148,000	)		(2,911,000	)

	$	12,475,000		$	—		$	—		$	12,475,000

The gross amounts and accumulated amortization of the Company's acquired identifiable intangible assets with finite useful lives as of December 28, 2012 and December 30, 2011, included in intangible assets, net in the accompanying consolidated balance sheets, were as follows:

	December 28, 2012				December 30, 2011

	Gross Amount		Accumulated Amortization		Gross Amount		Accumulated Amortization		Amortization Period (yrs)
Backlog	$	920,000	$	920,000	$	920,000	$	920,000		1
Training materials/courses		282,000		270,000		282,000		233,000		5
Non-compete agreements		30,000		30,000		30,000		30,000		3

	$	1,232,000	$	1,220,000	$	1,232,000	$	1,183,000

At the time of acquisition, the Company estimates the fair value of the acquired identifiable intangible assets based upon the facts and circumstances related to the particular intangible asset. Inherent in such estimates are judgments and estimates of future revenue, profitability, cash flows and appropriate discount rates for any present value calculations. The Company preliminarily estimates the value of the acquired identifiable intangible assets and then finalizes the estimated fair values during the purchase allocation period, which does not extend beyond 12 months from the date of acquisition. The purchase allocation for Willdan Energy Solutions was finalized during the second quarter of fiscal 2009.

For the years ended December 28, 2012, December 30, 2011 and December 31, 2010, the Company's amortization expense for acquired identifiable intangible assets with finite useful lives was $37,000, $46,000 and $54,000, respectively. Estimated future amortization expense for acquired identifiable intangible assets is as follows:

Fiscal year:

2013	$	12,000

	$	12,000

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References+ Details

EARNINGS PER SHARE ("EPS")

12 Months Ended

Dec. 28, 2012

EARNINGS PER SHARE ("EPS")

EARNINGS PER SHARE ("EPS")

5. EARNINGS PER SHARE ("EPS")

Basic EPS is computed by dividing net income (loss) available to common stockholders by the weighted-average number of common shares outstanding. Diluted EPS is computed by dividing net income (loss) by the weighted-average number of common shares outstanding and dilutive potential common shares for the period. Potential common shares include the weighted-average dilutive effects of outstanding stock options using the treasury stock method.

The following table sets forth the number of weighted-average shares used to compute basic and diluted EPS:

	Fiscal Year

	2012			2011		2010
Net (loss) income	$	(17,300,000	)	$	1,830,000	$	2,720,000

Weighted-average common shares outstanding		7,310,000			7,262,000		7,233,000
Effect of dilutive stock options		—			223,000		78,000

Weighted-average common stock outstanding-diluted		7,310,000			7,485,000		7,311,000

(Loss) earnings per share:
Basic	$	(2.37	)	$	0.25	$	0.38

Diluted	$	(2.37	)	$	0.24	$	0.37

For the fiscal year ended December 28, 2012, 654,000 options were excluded from the calculation of dilutive potential common shares, compared to 304,000 and 524,000 options, for fiscal 2011 and fiscal 2010, respectively. These options were not included in the computation of dilutive potential common shares because of the net loss position for the 2012 period and because the assumed proceeds per share exceeded the average market price per share for the 2012 period. Accordingly, the inclusion of these options would have been anti-dilutive. For periods in which the Company incurs net losses, dilutive potential common shares are excluded as they would be anti-dilutive.

- Definition

The entire disclosure for earnings per share.

+ References+ Details

ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 28, 2012

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

6. ACCOUNTS RECEIVABLE

Accounts receivable consisted of the following at December 28, 2012 and December 30, 2011:

	December 28, 2012			December 30, 2011

Billed	$	15,145,000		$	16,624,000
Unbilled		9,860,000			20,672,000
Contract retentions		642,000			579,000

		25,647,000			37,875,000
Allowance for doubtful accounts		(303,000	)		(421,000	)

	$	25,344,000		$	37,454,000

The movements in the allowance for doubtful accounts consisted of the following for fiscal years 2012, 2011 and 2010:

	Fiscal Year

	2012			2011			2010
Balance as of the beginning of the year	$	421,000		$	959,000		$	1,862,000
Provision for doubtful accounts		220,000			219,000			149,000
Write-offs of uncollectible accounts		(341,000	)		(765,000	)		(1,059,000	)
Recoveries of accounts written off		3,000			8,000			7,000

Balance as of the end of the year	$	303,000		$	421,000		$	959,000

Billed accounts receivable represent amounts billed to clients that have yet to be collected. Unbilled accounts receivable represent revenue recognized but not yet billed pursuant to contract terms or accounts billed after the period end. Substantially all unbilled receivables as of December 28, 2012 and December 30, 2011 are or were expected to be billed and collected within twelve months of such date. Contract retentions represent amounts invoiced to clients where payments have been withheld pending the completion of certain milestones, other contractual conditions or upon the completion of the project. These retention agreements vary from project to project and could be outstanding for several months.

Allowances for doubtful accounts have been determined through specific identification of amounts considered to be uncollectible and potential write-offs, plus a non-specific allowance for other amounts for which some potential loss has been determined to be probable based on current and past experience.

As of December 28, 2012, one client accounted for 34% of outstanding receivables, as compared to 40% of the Company's outstanding receivables as of December 30, 2011.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3, 4

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 310

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-Publisher AICPA

-Name Statement of Position (SOP)

-Number 01-6

-Paragraph 13

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 7

-Article 9

Reference 7: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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-Subparagraph (SX 210.4-08.(k))

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-Number 210

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+ Details

EQUIPMENT AND LEASEHOLD IMPROVEMENTS

12 Months Ended

Dec. 28, 2012

EQUIPMENT AND LEASEHOLD IMPROVEMENTS

EQUIPMENT AND LEASEHOLD IMPROVEMENTS

7. EQUIPMENT AND LEASEHOLD IMPROVEMENTS

Equipment and leasehold improvements consisted of the following at December 28, 2012 and December 30, 2011:

	December 28, 2012			December 30, 2011

Furniture and fixtures	$	3,163,000		$	3,393,000
Computer hardware and software		6,299,000			6,279,000
Leasehold improvements		769,000			787,000
Equipment under capital leases		808,000			821,000
Automobiles, trucks, and field equipment		495,000			543,000

		11,534,000			11,823,000
Accumulated depreciation and amortization		(10,555,000	)		(10,606,000	)

Equipment and leasehold improvements, net	$	979,000		$	1,217,000

Included in accumulated depreciation and amortization is $172,000 and $191,000 of amortization expense related to equipment held under capital leases in fiscal years 2012 and 2011, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

ACCRUED LIABILITIES

12 Months Ended

Dec. 28, 2012

ACCRUED LIABILITIES

ACCRUED LIABILITIES

8. ACCRUED LIABILITIES

Accrued liabilities consisted of the following at December 28, 2012 and December 30, 2011:

	December 28, 2012		December 30, 2011

Accrued bonuses	$	52,000	$	944,000
Paid leave bank		1,288,000		1,415,000
Compensation and payroll taxes		729,000		770,000
Accrued legal		338,000		101,000
Accrued workers' compensation insurance		209,000		24,000
Accrued rent		356,000		320,000
Employee withholdings		215,000		234,000
Client deposits		88,000		247,000
Unvouchered accounts payable		1,800,000		6,083,000
Other		231,000		54,000

Total accrued liabilities	$	5,306,000	$	10,192,000

EQUITY PLANS

12 Months Ended

Dec. 28, 2012

EQUITY PLANS

EQUITY PLANS

9. EQUITY PLANS

As of December 28, 2012, the Company had two share-based compensation plans, which are described below. The Company may no longer grant awards under the 2006 Stock Incentive Plan. The compensation expense that has been recognized for stock options issued under these plans was $227,000, $201,000 and $235,000 for fiscal years 2012, 2011 and 2010, respectively.

2006 STOCK INCENTIVE PLAN

In June 2006, the Company's board of directors adopted the 2006 Stock Incentive Plan ("2006 Plan") and it received stockholder approval. The Company re-submitted the 2006 Plan to its stockholders for post-IPO approval at the 2007 annual meeting of the stockholders and it was approved. The 2006 Plan will terminate ten years after the board of directors approved it and no additional awards were or will be granted under the 2006 Plan after the Company's shareholders approved the 2008 Plan (as defined below) in June 2008. The 2006 Plan had 300,000 shares of common stock reserved for issuance to the Company's directors, executives, officers, employees, consultants and advisors and currently has 193,500 shares of common stock reserved for issuance. Approximately 70,333 shares that were available for award grant purposes under the 2006 Plan have become available for grant under the 2008 Plan following shareholder approval of the 2008 Plan. Options granted under the 2006 Plan could be "non-statutory stock options" which expire no more than ten years from the date of grant or "incentive stock options" as defined in Section 422 of the Internal Revenue Code of 1986, as amended. Upon exercise of non-statutory stock options, the Company is generally entitled to a tax deduction on the exercise of the option for an amount equal to the excess over the exercise price of the fair market value of the shares at the date of exercise. The Company is generally not entitled to any tax deduction on the exercise of an incentive stock option. Option awards provide for accelerated vesting if there is a change in control (as defined in the 2006 Plan). Through December 28, 2012, options granted, net of forfeitures and expirations, under the 2006 Plan consisted of 187,500 shares and 6,000 shares for incentive stock options and non-statutory stock options, respectively.

2008 PERFORMANCE INCENTIVE PLAN

In March 2008, the Company's board of directors adopted the 2008 Performance Incentive Plan ("2008 Plan"), and it received stockholder approval at the 2008 annual meeting of the stockholders in June 2008. The 2008 Plan will terminate ten years after the board of directors approved it. At the 2010 and 2012 annual meetings of the stockholders, the stockholders approved 350,000 and 500,000 share increases, respectively, to the 2008 Plan. The maximum number of shares of the Company's common stock that may be issued or transferred pursuant to awards under the 2008 Plan can also be increased by any shares subject to stock options granted under the 2006 Plan and outstanding as of June 9, 2008 which expire, or for any reason are cancelled or terminated, after June 9, 2008 without being exercised. The 2008 Plan currently has 1,406,500 shares of common stock reserved for issuance. Awards authorized by the 2008 Plan include stock options, stock appreciation rights, restricted stock, stock bonuses, stock units, performance stock, and other share-based awards. No participant may be granted an option to purchase more than 100,000 shares in any fiscal year. Options generally may not be granted with exercise prices less than fair market value at the date of grant, with vesting provisions and contractual terms determined by the compensation committee of the board of directors on a grant-by-grant basis. Options granted under the 2008 Plan may be "nonqualified stock options" or "incentive stock options" as defined in Section 422 of the Internal Revenue Code of 1986, as amended. The maximum term of each option shall be 10 years. Upon exercise of nonqualified stock options, the Company is generally entitled to a tax deduction on the exercise of the option for an amount equal to the excess over the exercise price of the fair market value of the shares at the date of exercise. The Company is generally not entitled to any tax deduction on the exercise of an incentive stock option. Option awards provide for accelerated vesting if there is a change in control (as defined in the 2008 Plan). Through December 28, 2012, options granted, net of forfeitures and exercises, under the 2008 Plan consisted of 687,900 shares and 111,000 shares for incentive stock options and non-statutory stock options, respectively.

The fair value of each option is calculated using the Black-Scholes option valuation model that uses the assumptions noted in the following table. Expected volatility is based upon historical volatility of "guideline companies" since the length of time the Company's shares have been publicly traded is shorter than the expected or contractual term of the options. The expected term of the option, taking into account both the contractual term of the option and the effects of employees' expected exercise and expected post-vesting termination behavior is estimated based upon the simplified method. Under this approach, the expected term is presumed to be the mid-point between the vesting date and the end of the contractual term. The risk-free rate for periods within the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of grant. The assumptions are as follows:



Expected volatility	39%	39%-40%	39%
Expected dividends	0%	0%	0%
Expected term (in years)	5.75-6.00	5.75-6.00	5.75-6.00
Risk-free rate	0.65%-1.09%	0.88%-2.20%	1.48%-2.59%

A summary of option activity under the 2006 Plan and 2008 Plan as of December 28, 2012 and changes during the fiscal years ended December 28, 2012, December 30, 2011 and December 31, 2010 is presented below. The intrinsic value of the fully-vested options is $111,000, based on the Company's closing stock price of $2.23 on December 28, 2012.

			Weighted- Average Exercise Price

Outstanding at December 30, 2011	912,000		$	3.94	7.47
Granted	202,000			3.30	9.34
Exercised	(5,000	)		1.81	6.73
Forfeited or expired	(117,000	)		—	—

Outstanding at December 28, 2012	992,000		$	3.86	6.95

Vested at December 28, 2012	700,000		$	4.09	6.19

Exercisable at December 28, 2012	700,000		$	4.09	6.19

			Weighted- Average Exercise Price

Outstanding at December 31, 2010	859,000		$	3.90	8.26
Granted	86,000			4.02	9.44
Exercised	(3,000	)		1.96	7.92
Forfeited or expired	(30,000	)		—	—

Outstanding at December 30, 2011	912,000		$	3.94	7.47

Vested at December 30, 2011	570,000		$	4.61	6.84

Exercisable at December 30, 2011	570,000		$	4.61	6.84

			Weighted- Average Exercise Price

Outstanding at January 1, 2010	566,000		$	4.54	8.63
Granted	295,000			2.67	9.65
Exercised	(2,000	)		1.65	8.58
Forfeited or expired	—			—	—

Outstanding at December 31, 2010	859,000		$	3.90	8.26

Vested at December 31, 2010	356,000		$	6.07	7.21

Exercisable at December 31, 2010	356,000		$	6.07	7.21

A summary of the status of the Company's nonvested options and changes in nonvested options during the fiscal years ended December 28, 2012, December 30, 2011 and December 31, 2010, is presented below:

			Weighted- Average Grant-Date Fair Value

Nonvested at December 30, 2011	341,000		$	1.13
Granted	202,000			1.27
Vested	(212,000	)		1.07
Forfeited	(38,000	)		1.10

Nonvested at December 28, 2012	293,000			1.28

			Weighted- Average Grant-Date Fair Value

Nonvested at December 31, 2010	503,000		$	0.96
Granted	86,000			1.60
Vested	(232,000	)		0.94
Forfeited	(16,000	)		0.95

Nonvested at December 30, 2011	341,000			1.13

			Weighted- Average Grant-Date Fair Value

Nonvested at January 1, 2010	394,000		$	1.24
Granted	295,000			1.06
Vested	(186,000	)		1.72
Forfeited	—			—

Nonvested at December 31, 2010	503,000			0.96

As of December 28, 2012, there was $261,000 of total unrecognized compensation expense related to non-vested stock options. That expense is expected to be recognized over a weighted-average period of 1.79 years. There were no options granted that were immediately vested during the fiscal years ended December 28, 2012, December 30, 2011 and December 31, 2010.

AMENDED AND RESTATED 2006 EMPLOYEE STOCK PURCHASE PLAN

The Company adopted its Amended and Restated 2006 Employee Stock Purchase Plan to allow eligible employees the right to purchase shares of common stock, at semi-annual intervals, with their accumulated payroll deductions. The plan received stockholder approval in June 2006. The Company re-submitted the plan to its stockholders for post-IPO approval at the 2007 annual stockholders' meeting where approval was obtained. A total of 300,000 shares of the Company's common stock have been reserved for issuance under the plan, with no more than 100,000 shares being issuable in any one calendar year.

The plan has semi-annual periods beginning on each January 1 and ending on each June 30 and beginning on each July 1 and ending on each December 31. The first offering period commenced on February 10, 2007 and ended on June 30, 2007.

Participants make contributions under the plan only by means of payroll deductions each payroll period. The accumulated contributions are applied to the purchase of shares. Shares are purchased under the plan on or as soon as practicable after, the last day of the offering period. The purchase price per share equals 95% of the fair market value of a share on the last day of such offering period.

The Company's Amended and Restated 2006 Employee Stock Purchase Plan is a non-compensatory plan. As a result, stock-based compensation expense is not recognized in relation to this plan. As of December 28, 2012, there were 122,773 shares available for issuance under the plan.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 50

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64, 65, A240

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 40

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

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-Publisher AICPA

-Name Statement of Position (SOP)

-Number 93-6

-Paragraph 53

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

DEBT OBLIGATIONS

12 Months Ended

Dec. 28, 2012

DEBT OBLIGATIONS

DEBT OBLIGATIONS

10. DEBT OBLIGATIONS

Debt obligations, excluding obligations under capital leases (note 11), consist of the following:

	2012		2011

Outstanding borrowings on line of credit	$	3,000,000	$	256,000
Notes payable for vehicles, 36 month term, bearing interest at 1.9%, payable in monthly principal and interest installments of $6,000 through January 2014, secured by vehicles		78,000		147,000
Notes payable for insurance, 9 month term, bearing interest at 1.9%, payable in monthly principal and interest installments of $64,000 through August 2013, secured by vehicles		508,000		501,000
Other		42,000		29,000

		3,628,000		933,000
Less current portion		3,628,000		856,000

Debt obligations, less current portion	$	—	$	77,000

The Company currently has a revolving credit agreement with Wells Fargo Bank, National Association ("Wells Fargo"), which was entered into on December 23, 2011 and became effective as of January 1, 2012. The credit agreement replaced the Company's prior credit facility with Wells Fargo that expired on January 1, 2012. There were $3.0 million of outstanding borrowings under this agreement as of December 28, 2012. The Company has also financed, from time to time, insurance premiums by entering into unsecured notes payable with insurance companies. During its annual insurance renewals in the fourth quarter of the fiscal year ended December 28, 2012, the Company elected to finance its insurance premiums for the upcoming fiscal year.

The Company's credit agreement with Wells Fargo provides for a $5.0 million revolving line of credit, including a $5.0 million standby letter of credit sub-facility, and matures on April 1, 2013. Loans made under the revolving line of credit will accrue interest at either (i) a floating rate equal to the prime rate in effect from time to time or (ii) a fixed rate of 2.25% above LIBOR, with the interest rate to be selected by the Company.

Borrowings under the revolving line of credit are guaranteed by all of the Company's subsidiaries except Public Agency Resources (the "Guarantors") and secured by all of the Company's and the Guarantors' accounts receivable and other rights to payment, general intangibles, inventory and equipment. Pursuant to the credit agreement, the Company also must pay a 0.25% fee on unused commitments and customary fees on any letters of credit drawn under the facility.

The credit agreement contains customary representations and affirmative covenants, including financial covenants that require the Company to maintain (i) net income after taxes of at least $250,000, measured on a rolling four quarter basis, without losses in two consecutive quarters; (ii) a maximum ratio of total funded debt (measured as the sum of all obligations for borrowed money, including subordinated debt, plus all capital lease obligations) to EBITDA of 1.75 to 1.00, measured quarterly on a rolling four quarter basis; and (iii) a minimum asset coverage ratio of 2.50 to 1.00 as of each quarter end, measured as unrestricted cash plus net-billed accounts receivables divided by amounts outstanding and issued letters of credit under the revolving line of credit.

The credit agreement also includes customary negative covenants, including (i) restrictions on the incurrence of additional indebtedness by the Company or the Guarantors other than purchase money indebtedness not to exceed $2.0 million and indebtedness existing on the date of the credit agreement, (ii) restrictions on the payment of dividends on the Company's stock and redemptions, repurchases or other acquisitions of the Company's stock, except that the Company can repurchase stock with an aggregate fair market value up to $5.0 million in any calendar year, and (iii) limitations on asset sales, mergers and acquisitions. In addition, the credit agreement includes customary events of default.

As of December 28, 2012, the Company breached the net income covenant under the credit agreement because it did not have net income of at least $250,000 measured on a rolling four quarter basis and it sustained net losses during two consecutive quarters in the past year. Additionally, the Company's ratio of total funded debt to EBITDA exceeds the limit permitted under the credit agreement. Because of these covenant breaches, the Company's ability to borrow additional amounts under the credit agreement is currently subject to Wells Fargo's discretion and Wells Fargo could choose to increase the interest rate by 4.0%, make the loans outstanding under the credit agreement immediately due and payable, and/or terminate its commitments to the Company under the credit agreement. Although the Company is seeking a waiver for these covenant breaches and to extend the maturity of the line of credit, Wells Fargo is not obligated to provide any waiver for current or future covenant breaches or modify the terms of the credit agreement. Wells Fargo may also refuse to renew the facility when it expires on April 1, 2013, and if they do so, the Company will have to repay the outstanding balance of $3.0 million.

Principal maturities on notes payable as of December 28, 2012 are as follows:

Fiscal year:

2013	$	3,628,000

	$	3,628,000

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References+ Details

COMMITMENTS

12 Months Ended

Dec. 28, 2012

COMMITMENTS

COMMITMENTS

11. COMMITMENTS

Leases

The Company is obligated under capital leases for certain furniture and office equipment that expire at various dates through the year 2015.

The Company also leases certain office facilities under non-cancelable operating leases that expire at various dates through the year 2016 and is committed under non-cancelable operating leases for the lease of computer equipment and automobiles through the year 2013 and 2014, respectively.

Future minimum rental payments under capital and non-cancelable operating leases are summarized as follows:

	Capital			Operating

Fiscal year:
2013	$	159,000		$	3,388,000
2014		91,000			2,591,000
2015		37,000			913,000
2016		—			8,000
2017		—			—
Thereafter		—			—

Total future minimum lease payments		287,000		$	6,900,000

Amount representing maintenance		(1,000	)
Amount representing interest (at rates ranging from 3.25% to 3.75%)		(10,000	)

Present value of net minimum lease payments under capital leases		276,000
Less current portion		152,000

	$	124,000

During the fiscal year ended December 28, 2012, the Company moved certain offices to new locations and closed certain virtual offices. As a result of the office closures and relocations, the Company recorded lease abandonment expense, net, of $26,000. This expense includes future rental obligations and other costs associated with the leased space net of the fair value of subleases. As of September 1, 2010, the Company turned over to the landlord a portion of its headquarters office space that was subleased by an entity that is owned by one of the Company's directors. Pursuant to the sublease agreement, this tenant paid the Company monthly rent of approximately $8,500, for a total of approximately $72,000 through August 31, 2010. The tenant had also paid the Company a proportionate share of certain operating expenses and taxes relating to the subleased space.

Rent expense and related charges for common area maintenance for all facility operating leases for fiscal years 2012, 2011 and 2010 was approximately $3,615,000, $3,627,000 and $3,116,000, respectively.

The following is a reconciliation of the liability for lease abandonment (recovery) expense for fiscal years 2012 and 2011:

	Fiscal 2012			Fiscal 2011

Liability for abandoned leases as of beginning of year	$	327,000		$	678,000
Lease abandonment expense (recovery), net		26,000			2,000
Lease payments on abandoned leases, net of sublease payments		(238,000	)		(380,000	)
Other		47,000			27,000

Liability for abandoned leases as of the end of the year	$	162,000		$	327,000

The current portion of the liability for abandoned leases is included in accrued liabilities and the non-current portion is included in deferred lease obligations in the accompanying consolidated balance sheets.

Employee Benefit Plans

The Company has a qualified profit sharing plan (the Plan) pursuant to Code Section 401(a) and qualified cash or deferred arrangement pursuant to Code Section 401(k) covering substantially all employees. Employees may elect to contribute up to 50% of compensation limited to the amount allowed by tax laws. Company contributions are made solely at the discretion of the Company's board of directors. The Company made matching contributions of approximately $248,000, $219,000 and $157,000 during fiscal years 2012, 2011 and 2010, respectively.

The Company has a discretionary bonus plan for regional managers, division managers and others as determined by the Company president. Bonuses are awarded if certain financial goals are achieved. The financial goals are not stated in the plan; rather they are judgmentally determined each year. In addition, the board of directors may declare discretionary bonuses to key employees and all employees are eligible for what the Company refers to as the "hot hand" bonus program, which pays awards for outstanding performance. The Company's compensation committee of the board of directors determines the compensation of the president. Bonus expense for fiscal years 2012, 2011 and 2010 totaled approximately $258,000, $1,602,000 and $403,000, respectively, of which approximately $52,000 and $944,000 is included in accrued liabilities at December 28, 2012 and December 30, 2011, respectively.

Post employment health benefits

In May 2006, the Company's board of directors approved providing lifetime health insurance coverage for Win Westfall, the Company's former chief executive officer and current chairman of the board of directors, and his spouse and for Linda Heil, the widow of the Company's former chief executive officer, Dan Heil. These benefits relate to past services provided to the Company. Accordingly, there is no unamortized compensation cost for the benefits.

Included in accrued liabilities in the accompanying consolidated balance sheets related to this obligation is the present value of expected payments for health insurance coverage, $143,000 as of December 28, 2012 and $158,000 as of December 30, 2011.

- Definition

The entire disclosure for significant arrangements with third parties, which includes operating lease arrangements and arrangements in which the entity has agreed to expend funds to procure goods or services, or has agreed to commit resources to supply goods or services, and operating lease arrangements. Descriptions may include identification of the specific goods and services, period of time covered, minimum quantities and amounts, and cancellation rights.

+ References+ Details

INCOME TAXES

12 Months Ended

Dec. 28, 2012

INCOME TAXES

INCOME TAXES

12. INCOME TAXES

The provision (benefit) for income taxes is comprised of:

	Fiscal Year

	2012			2011			2010
Current federal (benefit) taxes	$	88,000		$	(22,000	)	$	(80,000	)
Current state taxes		77,000			58,000			32,000
Deferred federal taxes (benefit)		(1,830,000	)		1,064,000			94,000
Deferred state taxes (benefit)		(418,000	)		400,000			298,000

	$	(2,083,000	)	$	1,500,000		$	344,000

The provision (benefit) for income taxes reconciles to the amounts computed by applying the statutory federal tax rate of 34% to our income (loss) before income taxes. The sources and tax effects of the differences for fiscal years 2012, 2011 and 2010 are as follows:

	2012			2011			2010

Computed "expected" federal income tax (benefit) expense	$	(6,590,000	)	$	1,132,000		$	1,042,000
Permanent differences		93,000			88,000			107,000
Current and deferred state income tax expense (benefit), net of federal benefit		(1,081,000	)		302,000			217,000
Change in valuation allowances on deferred tax assets		5,473,000			—			(934,000	)
Other		22,000			(22,000	)		(88,000	)

	$	(2,083,000	)	$	1,500,000		$	344,000

The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets and liabilities are as follows:

	December 28, 2012			December 30, 2011			December 31, 2010

Current deferred tax assets:
Accrued litigation judgment	$	——		$	—		$	18,000
Accounts receivable allowance		119,000			171,000			382,000
Other accrued liabilities		866,000			895,000			794,000
Federal and state net operating losses		—			—			1,937,000

		985,000			1,066,000			3,131,000
Valuation allowance		(570,000	)		—			—

Net deferred tax assets		415,000			1,066,000			3,131,000

Current deferred tax liabilities:
Deferred revenue		(3,867,000	)		(8,353,000	)		(4,491,000	)
Other		—			(62,000	)		(47,000	)

		(3,867,000	)		(8,415,000	)		(4,538,000	)

Net current deferred tax liability	$	(3,452,000	)	$	(7,349,000	)	$	(1,407,000	)

Deferred tax assets, net of current portion:
Federal and state net operating losses	$	3,370,000		$	5,680,000		$	455,000
Equipment and leasehold improvement depreciation		—			—			42,000
Intangible assets		4,962,000			—			33,000
Other		143,000			72,000			121,000

		8,475,000			5,752,000			651,000
Valuation allowance		(4,903,000	)		—			—

Net deferred tax assets		3,572,000			5,752,000			651,000
Deferred tax liabilities, net of current portion:
Goodwill amortization		—			(460,000	)		(29,000	)
Fixed assets		(67,000	)		(83,000	)		—
Other		(53,000	)		(109,000	)		—

Net non-current deferred tax assets	$	3,452,000		$	5,100,000		$	622,000

At December 28, 2012, the Company had federal and state operating loss carryovers of $8.3 million and $10.8 million, respectively. These carryovers expire through 2032 and 2033 for federal and state income taxes, respectively.

Management also believes that there are no material uncertain tax positions that would impact the accompanying consolidated financial statements. The Company's policy is to recognize interest and penalties related to unrecognized tax benefits in income tax expense. The Company may be subject to examination by the Internal Revenue Service for calendar years 2009 through 2012. The Company may also be subject to examination on certain state and local jurisdictions for the years 2008 through 2012.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-Paragraph 15

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-Section 08

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-Number 109

-Paragraph 136, 172

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 43, 44, 45, 46, 47, 48, 49

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+ Details

SEGMENT INFORMATION

12 Months Ended

Dec. 28, 2012

SEGMENT INFORMATION

SEGMENT INFORMATION

13. SEGMENT INFORMATION

The Company has four reporting segments: Engineering Services, Energy Efficiency Services, Public Finance Services and Homeland Security Services. The Engineering Services segment consists of Willdan Engineering and Public Agency Resources. The Engineering Services segment offers a broad range of engineering and planning services to our public and private sector clients. The Energy Efficiency Services segment, which consists of Willdan Energy Solutions, provides energy efficiency and sustainability consulting services to utilities, state agencies, municipalities, private industry and non-profit organizations. Prior to December 30, 2011, the energy efficiency and sustainability services were aggregated into the Engineering Services segment. Given the manner in which the chief operating decision maker reviews financial results and allocates resources, these services now compromise a separate reporting segment. Segment information for the comparable prior year period has been restated to conform to the Company's current segment presentation of four operating segments. The Public Finance Services segment, which consists of Willdan Financial Services, provides expertise and support for the various financing techniques employed by public agencies to finance their operations and infrastructure along with the mandated reporting and other requirements associated with these financings. The Homeland Security Services segment, which consists of Willdan Homeland Solutions, provides national preparedness, homeland security consulting, public safety and emergency response services to cities, related municipal service agencies and other entities.

The accounting policies applied to determine the segment information are the same as those described in the summary of significant accounting policies. There were no intersegment sales in any of the three fiscal years ended December 28, 2012. Management evaluates the performance of each segment based upon income or loss from operations before income taxes. Certain segment asset information including expenditures for long-lived assets has not been presented as it is not reported to or reviewed by the chief operating decision maker. In addition, enterprise-wide service line contract revenue is not included as it is impracticable to report this information for each group of similar services.

Financial information with respect to the reportable segments and reconciliation to the amounts reported in the Company's consolidated financial statements follows:

	Engineering Services			Energy Efficiency Services			Public Finance Services			Homeland Security Services			Unallocated Corporate(2)(3)			Intersegment			Consolidated Total

Fiscal Year 2012:
Contract revenue	$	34,026,000		$	45,549,000		$	9,780,000		$	4,088,000		$	—		$	—		$	93,443,000
Depreciation and amortization		256,000			262,000			53,000			100,000			—			—			671,000
Interest expense (income)		50,000			52,000			1,000			3,000			—			—			106,000
Segment (loss) profit before income tax expense		(726,000	)		(19,314,000	)		930,000			(273,000	)		—			—			(19,383,000	)
Income tax (benefit) expense		(115,000	)		(2,211,000	)		344,000			(101,000	)		—			—			(2,083,000	)
Net (loss) income		(611,000	)		(17,103,000	)		586,000			(172,000	)		—			—			(17,300,000	)
Segment assets(1)		9,237,000			13,256,000			3,411,000			1,371,000			37,831,000			(23,129,000	)		41,977,000
Fiscal Year 2011:
Contract revenue	$	33,850,000		$	57,731,000		$	9,687,000		$	5,897,000		$	—		$	—		$	107,165,000
Depreciation and amortization		372,000			306,000			67,000			132,000			—			—			877,000
Interest expense (income)		93,000			(21,000	)		(5,000	)		10,000			—			—			77,000
Segment (loss) profit before income tax expense		(158,000	)		3,271,000			1,116,000			(299,000	)		(600,000	)		—			3,330,000
Income tax expense (benefit)		7,000			1,296,000			469,000			(67,000	)		(205,000	)		—			1,500,000
Net (loss) income		(165,000	)		1,975,000			647,000			(232,000	)		(395,000	)		—			1,830,000
Segment assets(1)		9,667,000			39,416,000			4,008,000			2,010,000			32,339,000			(23,129,000	)		64,311,000
Fiscal Year 2010:
Contract revenue		33,012,000			29,211,000			10,364,000			5,309,000			—			—			77,896,000
Depreciation and amortization		597,000			179,000			152,000			114,000			—			—			1,042,000
Interest expense (income)		18,000			59,000			(20,000	)		(3,000	)		—			—			54,000
Segment (loss) profit before income tax expense		(31,000	)		2,158,000			698,000			360,000			(121,000	)		—			3,064,000
Income tax (benefit) expense		(224,000	)		397,000			120,000			58,000			(7,000	)		—			344,000
Net income (loss)		193,000			1,761,000			578,000			302,000			(114,000	)(1)		—			2,720,000
Segment assets(1)		8,266,000			26,651,000			4,029,000			1,957,000			28,947,000			(20,396,000	)		49,454,000

(1): Segment assets are presented net of intercompany receivables.
(2): The following sets forth the amounts included in the net loss that was Unallocated Corporate for fiscal years 2012, 2011 and 2010:

	2012		2011			2010

Unallocated net loss:
Income tax benefit	$	—	$	205,000		$	7,000
Other		—		(600,000	)		(121,000	)

	$	—	$	(395,000	)	$	(114 ,000	)

(3): The following sets forth the assets that are included in Unallocated Corporate as of December 28, 2012, of December 30, 2011 and December 31, 2010.

	2012		2011		2010

Assets:
Cash and cash equivalents	$	9,881,000	$	2,378,000	$	6,169,000
Prepaid expenses		1,041,000		1,268,000		1,211,000
Intercompany receivables		113,615,000		117,937,000		114,703,000
Other receivables		49,000		41,000		75,000
Equipment and leasehold improvements, net		194,000		329,000		380,000
Investments in subsidiaries		23,130,000		23,130,000		20,396,000
Other		3,536,000		5,194,000		716,000

	$	151,446,000	$	150,277,000	$	143,650,000

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

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+ Details

CONTINGENCIES	12 Months Ended
CONTINGENCIES	Dec. 28, 2012
CONTINGENCIES
CONTINGENCIES	14. CONTINGENCIES *Claims and Lawsuits* The Company is subject to claims and lawsuits from time to time, including those alleging professional errors or omissions that arise in the ordinary course of business against firms that operate in the engineering and consulting professions. The Company carries professional liability insurance, subject to certain deductibles and policy limits, for such claims as they arise and may from time to time establish reserves for litigation that is considered probable of a loss. In accordance with accounting standards regarding loss contingencies, the Company accrues an undiscounted liability for those contingencies where the incurrence of a loss is probable and the amount can be reasonably estimated, and discloses the amount accrued and an estimate of any reasonably possible loss in excess of the amount accrued, if such disclosure is necessary for the Company's financial statements not to be misleading. The Company does not accrue liabilities when the likelihood that the liability has been incurred is probable but the amount cannot be reasonably estimated, or when the liability is believed to be only reasonably possible or remote. Because litigation outcomes are inherently unpredictable, the Company's evaluation of legal proceedings often involves a series of complex assessments by management about future events and can rely heavily on estimates and assumptions. If the assessments indicate that loss contingencies that could be material to any one of the Company's financial statements are not probable, but are reasonably possible, or are probable, but cannot be estimated, then the Company will disclose the nature of the loss contingencies, together with an estimate of the possible loss or a statement that such loss is not reasonably estimable. While the consequences of certain unresolved proceedings are not presently determinable, and a reasonable estimate of the probable and reasonably possible loss or range of loss in excess of amounts accrued for such proceedings cannot be made, an adverse outcome from such proceedings could have a material adverse effect on the Company's earnings in any given reporting period. However, in the opinion of the Company's management, after consulting with legal counsel, and taking into account insurance coverage, the ultimate liability related to current outstanding claims and lawsuits is not expected to have a material adverse effect on the Company's financial statements.

QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

12 Months Ended

Dec. 28, 2012

QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

15. QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

The tables below reflect selected quarterly information for the fiscal years ended December 28, 2012 and December 30, 2011.

	Fiscal Three Months Ended

	March 30, 2012			June 29, 2012			September 28, 2012		December 28, 2012
	(in thousands except per share amounts)
Contract revenue	$	25,468		$	23,481		$	21,547	$	22,947
(Loss) income from operations		(2,317	)		(19,583	)		1,420		1,225
Income tax (benefit) expense		(927	)		(2,657	)		593		908
Net (loss) income		(1,411	)		(16,976	)		787		300
(Loss) earnings per share:
Basic and diluted	$	(0.19	)	$	(2.33	)	$	0.11	$	0.04
Weighted-average shares outstanding:
Basic		7,291			7,297			7,315		7,335
Diluted		7,291			7,297			7,315		7,343

	Fiscal Three Months Ended

	April 1, 2011			July 1, 2011		September 30, 2011		December 30, 2011
	(in thousands except per share amounts)
Contract revenue	$	22,742		$	25,812	$	28,605	$	30,006
(Loss) income from operations		(280	)		954		2,380		347
Income tax expense		—			199		203		1,098
Net (loss) income		(291	)		735		2,165		(779	)
(Loss) earnings per share:
Basic	$	(0.04	)	$	0.10	$	0.30	$	(0.11	)
Diluted	$	(0.04	)	$	0.10	$	0.29	$	(0.11	)
Weighted-average shares outstanding:
Basic		7,251			7,257		7,267		7,273
Diluted		7,251			7,471		7,468		7,273

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 28, 2012

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

Principles of Consolidation

Fiscal Years

Fiscal Years

Cash, Cash Equivalents and Liquid Investments

Cash, Cash Equivalents and Liquid Investments

	December 28, 2012		December 30, 2011

Wells Fargo Stage Coach Sweep Investment Account	$	8,484,000	$	—
Wells Fargo Money Market Mutual Fund		1,001,000		2,000,000
Wells Fargo Advantage Heritage Fund		48,000		47,000
Cash on hand in business checking accounts		473,000		954,000

	$	10,006,000	$	3,001,000

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Segment Information

Segment Information

Off-Balance Sheet Financings and Liabilities

Off-Balance Sheet Financings and Liabilities

Accounting for Contracts

Accounting for Contracts

General and Administrative Expenses

General and Administrative Expenses

Leases

Leases

Equipment and Leasehold Improvements

Equipment and Leasehold Improvements

Following are the estimated useful lives used to calculate depreciation and amortization:

Category		Estimated Useful Life

Furniture and fixtures		5 years
Computer hardware		2 years
Computer software		3 years
Automobiles and trucks		3 years
Field equipment		5 years

Goodwill

Goodwill

Accounting for Claims Against the Company

Accounting for Claims Against the Company

Stock Options

Stock Options

Income Taxes

Income Taxes

Operating Cycle

Operating Cycle

In accordance with industry practice, amounts realizable and payable under contracts that extend beyond one year are included in current assets and liabilities.

Use of Estimates

Use of Estimates

New Accounting Pronouncements

New Accounting Pronouncements

As of December 28, 2012, the impact of recent accounting pronouncements applicable to the Company is not expected to be material.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 28, 2012

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of cash and cash equivalents

	December 28, 2012		December 30, 2011

Wells Fargo Stage Coach Sweep Investment Account	$	8,484,000	$	—
Wells Fargo Money Market Mutual Fund		1,001,000		2,000,000
Wells Fargo Advantage Heritage Fund		48,000		47,000
Cash on hand in business checking accounts		473,000		954,000

	$	10,006,000	$	3,001,000

Schedule of the estimated useful lives used to calculate depreciation and amortization

Category		Estimated Useful Life

Furniture and fixtures		5 years
Computer hardware		2 years
Computer software		3 years
Automobiles and trucks		3 years
Field equipment		5 years

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

+ References+ Details

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 28, 2012

GOODWILL AND OTHER INTANGIBLE ASSETS

Schedule of changes in the carrying value of goodwill

	Fiscal Year 2012

	Balance at Beginning of Year		Goodwill Additions		Impairment			Balance at End of Year
Reporting Unit:
Energy Solutions	$	15,208,000	$	—	$	(15,208,000	)	$	—
Financial Services		—		—		—			—
Homeland Security Services		—		—		—			—

	$	15,208,000	$	—	$	(15,208,000	)	$	—

	Fiscal Year 2011

	Balance at Beginning of Year		Goodwill Additions		Impairment		Balance at End of Year
Reporting Unit:
Energy Solutions	$	12,475,000	$	2,733,000	$	—	$	15,208,000
Financial Services		—		—		—		—
Homeland Security Services		—		—		—		—

	$	12,475,000	$	2,733,000	$	—	$	15,208,000

	Fiscal Year 2010

	Balance at Beginning of Year		Goodwill Additions		Impairment		Balance at End of Year
Reporting Unit:
Energy Solutions	$	10,371,000	$	2,104,000	$	—	$	12,475,000
Financial Services		—		—		—		—
Homeland Security Services		—		—		—		—

	$	10,371,000	$	2,104,000	$	—	$	12,475,000

Schedule of goodwill balances

	Reporting Units

	Energy Solutions			Financial Services			Homeland Security Services			Total
December 28, 2012:
Goodwill	$	15,208,000		$	2,763,000		$	148,000		$	18,119,000
Accumulated impairment		(15,208,000	)		(2,763,000	)		(148,000			(18,119,000	)

	$	—		$	—		$	—		$	—

December 30, 2011:
Goodwill	$	15,208,000		$	2,763,000		$	148,000		$	18,119,000
Accumulated impairment		—			(2,763,000	)		(148,000	)		(2,911,000	)

	$	15,208,000		$	—		$	—		$	15,208,000

December 31, 2010:
Goodwill	$	12,475,000		$	2,763,000		$	148,000		$	15,386,000
Accumulated impairment		—			(2,763,000	)		(148,000	)		(2,911,000	)

	$	12,475,000		$	—		$	—		$	12,475,000

Schedule of gross amounts and accumulated amortization of the Company's acquired identifiable intangible assets with finite useful lives

	December 28, 2012				December 30, 2011

	Gross Amount		Accumulated Amortization		Gross Amount		Accumulated Amortization		Amortization Period (yrs)
Backlog	$	920,000	$	920,000	$	920,000	$	920,000		1
Training materials/courses		282,000		270,000		282,000		233,000		5
Non-compete agreements		30,000		30,000		30,000		30,000		3

	$	1,232,000	$	1,220,000	$	1,232,000	$	1,183,000

Schedule of estimated amortization expense for acquired identifiable intangible assets

Fiscal year:

2013	$	12,000

	$	12,000

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References+ Details

ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Dec. 28, 2012

ACCOUNTS RECEIVABLE

Schedule of accounts receivable

	December 28, 2012			December 30, 2011

Billed	$	15,145,000		$	16,624,000
Unbilled		9,860,000			20,672,000
Contract retentions		642,000			579,000

		25,647,000			37,875,000
Allowance for doubtful accounts		(303,000	)		(421,000	)

	$	25,344,000		$	37,454,000

Schedule of the movements in the allowance for doubtful accounts

	Fiscal Year

	2012			2011			2010
Balance as of the beginning of the year	$	421,000		$	959,000		$	1,862,000
Provision for doubtful accounts		220,000			219,000			149,000
Write-offs of uncollectible accounts		(341,000	)		(765,000	)		(1,059,000	)
Recoveries of accounts written off		3,000			8,000			7,000

Balance as of the end of the year	$	303,000		$	421,000		$	959,000

ACCRUED LIABILITIES (Tables)

12 Months Ended

Dec. 28, 2012

ACCRUED LIABILITIES

Schedule of accrued liabilities

	December 28, 2012		December 30, 2011

Accrued bonuses	$	52,000	$	944,000
Paid leave bank		1,288,000		1,415,000
Compensation and payroll taxes		729,000		770,000
Accrued legal		338,000		101,000
Accrued workers' compensation insurance		209,000		24,000
Accrued rent		356,000		320,000
Employee withholdings		215,000		234,000
Client deposits		88,000		247,000
Unvouchered accounts payable		1,800,000		6,083,000
Other		231,000		54,000

Total accrued liabilities	$	5,306,000	$	10,192,000

EQUITY PLANS (Tables)

12 Months Ended

Dec. 28, 2012

EQUITY PLANS

Schedule of assumptions



Expected volatility	39%	39%-40%	39%
Expected dividends	0%	0%	0%
Expected term (in years)	5.75-6.00	5.75-6.00	5.75-6.00
Risk-free rate	0.65%-1.09%	0.88%-2.20%	1.48%-2.59%

Summary of option activity and changes during the period

			Weighted- Average Exercise Price

Outstanding at December 30, 2011	912,000		$	3.94	7.47
Granted	202,000			3.30	9.34
Exercised	(5,000	)		1.81	6.73
Forfeited or expired	(117,000	)		—	—

Outstanding at December 28, 2012	992,000		$	3.86	6.95

Vested at December 28, 2012	700,000		$	4.09	6.19

Exercisable at December 28, 2012	700,000		$	4.09	6.19

			Weighted- Average Exercise Price

Outstanding at December 31, 2010	859,000		$	3.90	8.26
Granted	86,000			4.02	9.44
Exercised	(3,000	)		1.96	7.92
Forfeited or expired	(30,000	)		—	—

Outstanding at December 30, 2011	912,000		$	3.94	7.47

Vested at December 30, 2011	570,000		$	4.61	6.84

Exercisable at December 30, 2011	570,000		$	4.61	6.84

			Weighted- Average Exercise Price

Outstanding at January 1, 2010	566,000		$	4.54	8.63
Granted	295,000			2.67	9.65
Exercised	(2,000	)		1.65	8.58
Forfeited or expired	—			—	—

Outstanding at December 31, 2010	859,000		$	3.90	8.26

Vested at December 31, 2010	356,000		$	6.07	7.21

Exercisable at December 31, 2010	356,000		$	6.07	7.21

Summary of the status of the nonvested options and changes in nonvested options

			Weighted- Average Grant-Date Fair Value

Nonvested at December 30, 2011	341,000		$	1.13
Granted	202,000			1.27
Vested	(212,000	)		1.07
Forfeited	(38,000	)		1.10

Nonvested at December 28, 2012	293,000			1.28

			Weighted- Average Grant-Date Fair Value

Nonvested at December 31, 2010	503,000		$	0.96
Granted	86,000			1.60
Vested	(232,000	)		0.94
Forfeited	(16,000	)		0.95

Nonvested at December 30, 2011	341,000			1.13

			Weighted- Average Grant-Date Fair Value

Nonvested at January 1, 2010	394,000		$	1.24
Granted	295,000			1.06
Vested	(186,000	)		1.72
Forfeited	—			—

Nonvested at December 31, 2010	503,000			0.96

DEBT OBLIGATIONS (Tables)

12 Months Ended

Dec. 28, 2012

DEBT OBLIGATIONS

Schedule of debt obligations, excluding obligations under capital leases

	2012		2011

Outstanding borrowings on line of credit	$	3,000,000	$	256,000
Notes payable for vehicles, 36 month term, bearing interest at 1.9%, payable in monthly principal and interest installments of $6,000 through January 2014, secured by vehicles		78,000		147,000
Notes payable for insurance, 9 month term, bearing interest at 1.9%, payable in monthly principal and interest installments of $64,000 through August 2013, secured by vehicles		508,000		501,000
Other		42,000		29,000

		3,628,000		933,000
Less current portion		3,628,000		856,000

Debt obligations, less current portion	$	—	$	77,000

Schedule of principal maturities on notes payable

Principal maturities on notes payable as of December 28, 2012 are as follows:

Fiscal year:

2013	$	3,628,000

	$	3,628,000

COMMITMENTS (Tables)

12 Months Ended

Dec. 28, 2012

COMMITMENTS

Summary of future minimum rental payments under capital and non-cancelable operating leases

	Capital			Operating

Fiscal year:
2013	$	159,000		$	3,388,000
2014		91,000			2,591,000
2015		37,000			913,000
2016		—			8,000
2017		—			—
Thereafter		—			—

Total future minimum lease payments		287,000		$	6,900,000

Amount representing maintenance		(1,000	)
Amount representing interest (at rates ranging from 3.25% to 3.75%)		(10,000	)

Present value of net minimum lease payments under capital leases		276,000
Less current portion		152,000

	$	124,000

Schedule of reconciliation of the liability for lease abandonment (recovery) expense

	Fiscal 2012			Fiscal 2011

Liability for abandoned leases as of beginning of year	$	327,000		$	678,000
Lease abandonment expense (recovery), net		26,000			2,000
Lease payments on abandoned leases, net of sublease payments		(238,000	)		(380,000	)
Other		47,000			27,000

Liability for abandoned leases as of the end of the year	$	162,000		$	327,000

INCOME TAXES (Tables)

12 Months Ended

Dec. 28, 2012

INCOME TAXES

Schedule of provision (benefit) for income taxes

	Fiscal Year

	2012			2011			2010
Current federal (benefit) taxes	$	88,000		$	(22,000	)	$	(80,000	)
Current state taxes		77,000			58,000			32,000
Deferred federal taxes (benefit)		(1,830,000	)		1,064,000			94,000
Deferred state taxes (benefit)		(418,000	)		400,000			298,000

	$	(2,083,000	)	$	1,500,000		$	344,000

Schedule of sources and tax effects of the differences

	2012			2011			2010

Computed "expected" federal income tax (benefit) expense	$	(6,590,000	)	$	1,132,000		$	1,042,000
Permanent differences		93,000			88,000			107,000
Current and deferred state income tax expense (benefit), net of federal benefit		(1,081,000	)		302,000			217,000
Change in valuation allowances on deferred tax assets		5,473,000			—			(934,000	)
Other		22,000			(22,000	)		(88,000	)

	$	(2,083,000	)	$	1,500,000		$	344,000

Schedule of the tax effects of temporary differences that give rise to significant portions of the net deferred tax assets and liabilities

	December 28, 2012			December 30, 2011			December 31, 2010

Current deferred tax assets:
Accrued litigation judgment	$	——		$	—		$	18,000
Accounts receivable allowance		119,000			171,000			382,000
Other accrued liabilities		866,000			895,000			794,000
Federal and state net operating losses		—			—			1,937,000

		985,000			1,066,000			3,131,000
Valuation allowance		(570,000	)		—			—

Net deferred tax assets		415,000			1,066,000			3,131,000

Current deferred tax liabilities:
Deferred revenue		(3,867,000	)		(8,353,000	)		(4,491,000	)
Other		—			(62,000	)		(47,000	)

		(3,867,000	)		(8,415,000	)		(4,538,000	)

Net current deferred tax liability	$	(3,452,000	)	$	(7,349,000	)	$	(1,407,000	)

Deferred tax assets, net of current portion:
Federal and state net operating losses	$	3,370,000		$	5,680,000		$	455,000
Equipment and leasehold improvement depreciation		—			—			42,000
Intangible assets		4,962,000			—			33,000
Other		143,000			72,000			121,000

		8,475,000			5,752,000			651,000
Valuation allowance		(4,903,000	)		—			—

Net deferred tax assets		3,572,000			5,752,000			651,000
Deferred tax liabilities, net of current portion:
Goodwill amortization		—			(460,000	)		(29,000	)
Fixed assets		(67,000	)		(83,000	)		—
Other		(53,000	)		(109,000	)		—

Net non-current deferred tax assets	$	3,452,000		$	5,100,000		$	622,000

SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 28, 2012

SEGMENT INFORMATION

Schedule of financial information with respect to the reportable segments

	Engineering Services			Energy Efficiency Services			Public Finance Services			Homeland Security Services			Unallocated Corporate(2)(3)			Intersegment			Consolidated Total

Fiscal Year 2012:
Contract revenue	$	34,026,000		$	45,549,000		$	9,780,000		$	4,088,000		$	—		$	—		$	93,443,000
Depreciation and amortization		256,000			262,000			53,000			100,000			—			—			671,000
Interest expense (income)		50,000			52,000			1,000			3,000			—			—			106,000
Segment (loss) profit before income tax expense		(726,000	)		(19,314,000	)		930,000			(273,000	)		—			—			(19,383,000	)
Income tax (benefit) expense		(115,000	)		(2,211,000	)		344,000			(101,000	)		—			—			(2,083,000	)
Net (loss) income		(611,000	)		(17,103,000	)		586,000			(172,000	)		—			—			(17,300,000	)
Segment assets(1)		9,237,000			13,256,000			3,411,000			1,371,000			37,831,000			(23,129,000	)		41,977,000
Fiscal Year 2011:
Contract revenue	$	33,850,000		$	57,731,000		$	9,687,000		$	5,897,000		$	—		$	—		$	107,165,000
Depreciation and amortization		372,000			306,000			67,000			132,000			—			—			877,000
Interest expense (income)		93,000			(21,000	)		(5,000	)		10,000			—			—			77,000
Segment (loss) profit before income tax expense		(158,000	)		3,271,000			1,116,000			(299,000	)		(600,000	)		—			3,330,000
Income tax expense (benefit)		7,000			1,296,000			469,000			(67,000	)		(205,000	)		—			1,500,000
Net (loss) income		(165,000	)		1,975,000			647,000			(232,000	)		(395,000	)		—			1,830,000
Segment assets(1)		9,667,000			39,416,000			4,008,000			2,010,000			32,339,000			(23,129,000	)		64,311,000
Fiscal Year 2010:
Contract revenue		33,012,000			29,211,000			10,364,000			5,309,000			—			—			77,896,000
Depreciation and amortization		597,000			179,000			152,000			114,000			—			—			1,042,000
Interest expense (income)		18,000			59,000			(20,000	)		(3,000	)		—			—			54,000
Segment (loss) profit before income tax expense		(31,000	)		2,158,000			698,000			360,000			(121,000	)		—			3,064,000
Income tax (benefit) expense		(224,000	)		397,000			120,000			58,000			(7,000	)		—			344,000
Net income (loss)		193,000			1,761,000			578,000			302,000			(114,000	)(1)		—			2,720,000
Segment assets(1)		8,266,000			26,651,000			4,029,000			1,957,000			28,947,000			(20,396,000	)		49,454,000

(1): Segment assets are presented net of intercompany receivables.
(2): The following sets forth the amounts included in the net loss that was Unallocated Corporate for fiscal years 2012, 2011 and 2010:

	2012		2011			2010

Unallocated net loss:
Income tax benefit	$	—	$	205,000		$	7,000
Other		—		(600,000	)		(121,000	)

	$	—	$	(395,000	)	$	(114 ,000	)

(3): The following sets forth the assets that are included in Unallocated Corporate as of December 28, 2012, of December 30, 2011 and December 31, 2010.

	2012		2011		2010

Assets:
Cash and cash equivalents	$	9,881,000	$	2,378,000	$	6,169,000
Prepaid expenses		1,041,000		1,268,000		1,211,000
Intercompany receivables		113,615,000		117,937,000		114,703,000
Other receivables		49,000		41,000		75,000
Equipment and leasehold improvements, net		194,000		329,000		380,000
Investments in subsidiaries		23,130,000		23,130,000		20,396,000
Other		3,536,000		5,194,000		716,000

	$	151,446,000	$	150,277,000	$	143,650,000

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References+ Details

QUARTERLY FINANCIAL INFORMATION (UNAUDITED) (Tables)

12 Months Ended

Dec. 28, 2012

QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

Schedule of selected quarterly information

	Fiscal Three Months Ended

	March 30, 2012			June 29, 2012			September 28, 2012		December 28, 2012
	(in thousands except per share amounts)
Contract revenue	$	25,468		$	23,481		$	21,547	$	22,947
(Loss) income from operations		(2,317	)		(19,583	)		1,420		1,225
Income tax (benefit) expense		(927	)		(2,657	)		593		908
Net (loss) income		(1,411	)		(16,976	)		787		300
(Loss) earnings per share:
Basic and diluted	$	(0.19	)	$	(2.33	)	$	0.11	$	0.04
Weighted-average shares outstanding:
Basic		7,291			7,297			7,315		7,335
Diluted		7,291			7,297			7,315		7,343

	Fiscal Three Months Ended

	April 1, 2011			July 1, 2011		September 30, 2011		December 30, 2011
	(in thousands except per share amounts)
Contract revenue	$	22,742		$	25,812	$	28,605	$	30,006
(Loss) income from operations		(280	)		954		2,380		347
Income tax expense		—			199		203		1,098
Net (loss) income		(291	)		735		2,165		(779	)
(Loss) earnings per share:
Basic	$	(0.04	)	$	0.10	$	0.30	$	(0.11	)
Diluted	$	(0.04	)	$	0.10	$	0.29	$	(0.11	)
Weighted-average shares outstanding:
Basic		7,251			7,257		7,267		7,273
Diluted		7,251			7,471		7,468		7,273

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	12 Months Ended
	Dec. 28, 2012 item	Dec. 30, 2011	Dec. 31, 2010	Jan. 01, 2010
Cash, Cash Equivalents and Liquid Investments
Cash and cash equivalents	$ 10,006,000	$ 3,001,000	$ 6,642,000	$ 8,445,000
Segment Information
Number of wholly owned subsidiaries	5
Number of subsidiaries aggregated as one reporting segment	2
Number of reportable segments into which two of the five subsidiaries were aggregated	1
Number of subsidiaries each of which comprise separate reporting segments	3
Accounting for Contracts
Number of principal types of pricing provisions	3
Wells Fargo Stage Coach Sweep Investment Account
Cash, Cash Equivalents and Liquid Investments
Cash and cash equivalents	8,484,000
Wells Fargo Money Market Mutual Fund
Cash, Cash Equivalents and Liquid Investments
Cash and cash equivalents	1,001,000	2,000,000
Wells Fargo Advantage Heritage Fund
Cash, Cash Equivalents and Liquid Investments
Cash and cash equivalents	48,000	47,000
Cash on hand in business checking accounts
Cash, Cash Equivalents and Liquid Investments
Cash and cash equivalents	$ 473,000	$ 954,000

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

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-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

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-Paragraph 4

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) (USD $)	12 Months Ended
	Dec. 28, 2012	Dec. 30, 2011	Dec. 31, 2010
Costs of contract revenue
Payroll taxes, bonuses and employee benefit costs for all Company personnel	$ 22,421,000	$ 22,594,000	$ 17,582,000
Facilities costs	4,871,000	4,875,000	4,290,000
Cost of Sales
Costs of contract revenue
Payroll taxes, bonuses and employee benefit costs for all Company personnel	0
Facilities costs	$ 0

BUSINESS COMBINATION (Details) (USD $)	12 Months Ended		1 Months Ended
BUSINESS COMBINATION (Details) (USD $)	Dec. 30, 2011	Dec. 31, 2010	Aug. 31, 2011 Willdan Energy Solutions	Sep. 30, 2010 Willdan Energy Solutions	Aug. 31, 2009 Willdan Energy Solutions	Dec. 28, 2012 Willdan Energy Solutions	Jun. 30, 2009 Willdan Energy Solutions
BUSINESS COMBINATION
Acquisition cost						$ 17,900,000
Cash paid at closing						9,900,000
Net asset value adjustment						200,000
Guaranteed payment in cash							1,000,000
Earn-out payment	2,733,000	2,104,000	2,700,000	2,100,000	1,300,000
Transaction costs						700,000
Goodwill associated with the acquisition						$ 15,200,000

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) (USD $)	1 Months Ended		3 Months Ended	12 Months Ended
GOODWILL AND OTHER INTANGIBLE ASSETS (Details) (USD $)	Aug. 31, 2011	Sep. 30, 2010	Jun. 29, 2012	Dec. 28, 2012	Dec. 30, 2011	Dec. 31, 2010
Changes in carrying value of goodwill
Goodwill, beginning balance				$ 15,208,000	$ 12,475,000	$ 10,371,000
Goodwill Additions					2,733,000	2,104,000
Goodwill impairment				(15,208,000)
Goodwill, ending balance					15,208,000	12,475,000
Earn-out payment					2,733,000	2,104,000
Goodwill balances
Goodwill				18,119,000	18,119,000	15,386,000
Accumulated impairment				(18,119,000)	(2,911,000)	(2,911,000)
Goodwill balances					15,208,000	12,475,000
Energy Solutions
Changes in carrying value of goodwill
Goodwill, beginning balance				15,208,000	12,475,000	10,371,000
Goodwill Additions					2,733,000	2,104,000
Goodwill impairment			(15,208,000)	(15,208,000)
Goodwill, ending balance					15,208,000	12,475,000
Earn-out payment	2,700,000	2,100,000
Goodwill balances
Goodwill				15,208,000	15,208,000	12,475,000
Accumulated impairment				(15,208,000)
Goodwill balances					15,208,000	12,475,000
Financial Services
Goodwill balances
Goodwill				2,763,000	2,763,000	2,763,000
Accumulated impairment				(2,763,000)	(2,763,000)	(2,763,000)
Homeland Security Services
Goodwill balances
Goodwill				148,000	148,000	148,000
Accumulated impairment				$ (148,000)	$ (148,000)	$ (148,000)

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 68

-Subparagraph l

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 45

-Subparagraph e

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 72

-Subparagraph d

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-Publisher FASB

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-Subparagraph e

-Clause 1

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-Number 141R

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The aggregate amount of goodwill acquired in the period and allocated to the reportable segment. The value is stated at fair value based on the purchase price allocation.

+ References+ Details

- Definition

Loss recognized during the period that results from the write-down of goodwill after comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Goodwill is assessed at least annually for impairment.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-SubTopic 10

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-Paragraph 28

-Subparagraph (b)

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-Publisher FASB

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-Number 142

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-Publisher FASB

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-Paragraph 72

-Subparagraph d

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 47

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13777-109266

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 20

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph e

-Clause 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

GOODWILL AND OTHER INTANGIBLE ASSETS (Details 2) (USD $)	12 Months Ended
	Dec. 28, 2012	Dec. 30, 2011	Dec. 31, 2010
Other intangible assets
Gross Amount	$ 1,232,000	$ 1,232,000
Accumulated Amortization	1,220,000	1,183,000
Amortization expense for acquired identifiable intangible assets	37,000	46,000	54,000
Estimated future amortization expense for acquired identifiable intangible assets
2013	12,000
Total	12,000	49,000
Backlog
Other intangible assets
Gross Amount	920,000	920,000
Accumulated Amortization	920,000	920,000
Amortization Period	1 year
Training materials/courses
Other intangible assets
Gross Amount	282,000	282,000
Accumulated Amortization	270,000	233,000
Amortization Period	5 years
Non-compete agreements
Other intangible assets
Gross Amount	30,000	30,000
Accumulated Amortization	$ 30,000	$ 30,000
Amortization Period	3 years

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

+ References+ Details

EARNINGS PER SHARE ("EPS") (Details) (USD $)	3 Months Ended								12 Months Ended
EARNINGS PER SHARE ("EPS") (Details) (USD $)	Dec. 28, 2012	Sep. 28, 2012	Jun. 29, 2012	Mar. 30, 2012	Dec. 30, 2011	Sep. 30, 2011	Jul. 01, 2011	Apr. 01, 2011	Dec. 28, 2012	Dec. 30, 2011	Dec. 31, 2010
EARNINGS PER SHARE ("EPS")
Net (loss) income	$ 300,000	$ 787,000	$ (16,976,000)	$ (1,411,000)	$ (779,000)	$ 2,165,000	$ 735,000	$ (291,000)	$ (17,300,000)	$ 1,830,000	$ 2,720,000
Weighted-average common shares outstanding	7,335,000	7,315,000	7,297,000	7,291,000	7,273,000	7,267,000	7,257,000	7,251,000	7,310,000	7,262,000	7,233,000
Effect of dilutive stock options (in shares)										223,000	78,000
Weighted-average common shares outstanding-diluted	7,343,000	7,315,000	7,297,000	7,291,000	7,273,000	7,468,000	7,471,000	7,251,000	7,310,000	7,485,000	7,311,000
(Loss) earnings per share:
Basic (in dollars per share)					$ (0.11)	$ 0.30	$ 0.10	$ (0.04)	$ (2.37)	$ 0.25	$ 0.38
Diluted (in dollars per share)					$ (0.11)	$ 0.29	$ 0.10	$ (0.04)	$ (2.37)	$ 0.24	$ 0.37
Options
Anti-dilutive securities excluded from the computation of stock option
Number of options excluded from calculation of dilutive potential common shares (in shares)									654,000	304,000	524,000

ACCOUNTS RECEIVABLE (Details) (USD $)	12 Months Ended
ACCOUNTS RECEIVABLE (Details) (USD $)	Dec. 28, 2012	Dec. 30, 2011	Dec. 31, 2010
Accounts receivable
Gross	$ 25,647,000	$ 37,875,000
Allowance for doubtful accounts	(303,000)	(421,000)	(959,000)
Net	25,344,000	37,454,000
Movements in the allowance for doubtful accounts
Balance as of the beginning of the year	421,000	959,000	1,862,000
Provision for doubtful accounts	220,000	219,000	149,000
Write-offs of uncollectible accounts	(341,000)	(765,000)	(1,059,000)
Recoveries of accounts written off	3,000	8,000	7,000
Balance as of the end of the year	303,000	421,000	959,000
Accounts Receivable \| Accounts receivable balances
Movements in the allowance for doubtful accounts
Percentage of outstanding receivables accounted for by one client	34.00%	40.00%
Number of clients representing concentration risk on outstanding receivables	1
Billed
Accounts receivable
Gross	15,145,000	16,624,000
Unbilled
Accounts receivable
Gross	9,860,000	20,672,000
Contract retentions
Accounts receivable
Gross	$ 642,000	$ 579,000

EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Details) (USD $)	Dec. 28, 2012	Dec. 30, 2011
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	$ 11,534,000	$ 11,823,000
Accumulated depreciation and amortization	(10,555,000)	(10,606,000)
Equipment and leasehold improvements, net	979,000	1,217,000
Furniture and fixtures
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	3,163,000	3,393,000
Computer hardware and software
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	6,299,000	6,279,000
Leasehold improvements
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	769,000	787,000
Equipment under capital leases
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	808,000	821,000
Accumulated depreciation and amortization	(172,000)	(191,000)
Automobiles, trucks, and field equipment
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	$ 495,000	$ 543,000

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References+ Details

- Definition

Gross amount of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References+ Details

- Definition

Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References+ Details

ACCRUED LIABILITIES (Details) (USD $)	Dec. 28, 2012	Dec. 30, 2011
ACCRUED LIABILITIES
Accrued bonuses	$ 52,000	$ 944,000
Paid leave bank	1,288,000	1,415,000
Compensation and payroll taxes	729,000	770,000
Accrued legal	338,000	101,000
Accrued workers' compensation insurance	209,000	24,000
Accrued rent	356,000	320,000
Employee withholdings	215,000	234,000
Client deposits	88,000	247,000
Unvouchered accounts payable	1,800,000	6,083,000
Other	231,000	54,000
Total accrued liabilities	$ 5,306,000	$ 10,192,000

EQUITY PLANS (Details) (USD $)	12 Months Ended			1 Months Ended	55 Months Ended	1 Months Ended	12 Months Ended				12 Months Ended															1 Months Ended	12 Months Ended
EQUITY PLANS (Details) (USD $)	Dec. 28, 2012 item	Dec. 30, 2011	Dec. 31, 2010	Jun. 30, 2006 2006 Plan	Dec. 28, 2012 2006 Plan	Mar. 31, 2008 2008 Plan	Dec. 28, 2012 2008 Plan	Dec. 31, 2010 2008 Plan	Dec. 28, 2012 2006 Employee Stock Purchase Plan item	Jun. 30, 2006 2006 Employee Stock Purchase Plan	Dec. 28, 2012 2006 Employee Stock Purchase Plan Maximum	Dec. 28, 2012 Stock options	Dec. 30, 2011 Stock options	Dec. 31, 2010 Stock options	Jan. 01, 2010 Stock options	Dec. 28, 2012 Stock options Minimum	Dec. 30, 2011 Stock options Minimum	Dec. 31, 2010 Stock options Minimum	Dec. 28, 2012 Stock options Maximum	Dec. 30, 2011 Stock options Maximum	Dec. 31, 2010 Stock options Maximum	Dec. 28, 2012 Stock options 2008 Plan	Dec. 28, 2012 Incentive stock options 2006 Plan	Dec. 28, 2012 Incentive stock options 2008 Plan	Dec. 28, 2012 Non-statutory stock options 2006 Plan	Mar. 31, 2008 Non-statutory stock options 2006 Plan Minimum	Dec. 28, 2012 Non-statutory stock options 2008 Plan
EQUITY PLANS
Number of share-based compensation plans	2
Compensation expense recognized for stock options issued	$ 227,000	$ 201,000	$ 235,000
Equity plans
Termination period of the plan				10 years		10 years
Number of shares of common stock reserved for issuance				300,000						300,000
Number of shares of common stock reserved for issuance					193,500		1,406,500		122,773
Shares available for grant under 2008 Plan from 2006 Plan						70,333
Maximum number of shares a participant may be granted in options to purchase during fiscal year																						100,000
Shares issued annually											100,000
Expiration period from date of grant																										10 years
Granted (in shares)					0							202,000	86,000	295,000
Options granted, net of forfeitures and expirations (in shares)																							187,500	687,900	6,000		111,000
Number of additional shares authorized							500,000	350,000
Assumptions
Expected volatility, minimum (as a percent)													39.00%
Expected volatility, maximum (as a percent)													40.00%
Expected volatility (as a percent)												39.00%		39.00%
Expected dividends (as a percent)												0.00%	0.00%	0.00%
Expected term																5 years 9 months	5 years 9 months	5 years 9 months	6 years	6 years	6 years
Risk-free rate, minimum (as a percent)												0.65%	0.88%	1.48%
Risk-free rate, maximum (as a percent)												1.09%	2.20%	2.59%
Fully-vested options
Intrinsic value of the fully-vested options												111,000
Stock price at the end of the year (in dollars per share)												$ 2.23
Options
Outstanding at the beginning of the period (in shares)												912,000	859,000	566,000
Granted (in shares)					0							202,000	86,000	295,000
Exercised (in shares)												(5,000)	(3,000)	(2,000)
Forfeited or expired (in shares)												(117,000)	(30,000)
Outstanding at the end of the period (in shares)												992,000	912,000	859,000	566,000
Vested at the end of the period (in shares)												700,000	570,000	356,000
Exercisable at the end of the period (in shares)												700,000	570,000	356,000
Weighted-Average Exercise Price
Outstanding at the beginning of the period (in dollars per share)												$ 3.94	$ 3.90	$ 4.54
Granted (in dollars per share)												$ 3.30	$ 4.02	$ 2.67
Exercised (in dollars per share)												$ 1.81	$ 1.96	$ 1.65
Outstanding at the end of the period (in dollars per share)												$ 3.86	$ 3.94	$ 3.90	$ 4.54
Vested at the end of the period (in dollars per share)												$ 4.09	$ 4.61	$ 6.07
Exercisable at the end of the period (in dollars per share)												$ 4.09	$ 4.61	$ 6.07
Weighted-Average Remaining Contractual Term
Outstanding at the beginning of the period												6 years 11 months 12 days	7 years 5 months 19 days	8 years 3 months 4 days	8 years 7 months 17 days
Granted												9 years 4 months 2 days	9 years 5 months 8 days	9 years 7 months 24 days
Exercised												6 years 8 months 23 days	7 years 11 months 1 day	8 years 6 months 29 days
Outstanding at the end of the period												6 years 11 months 12 days	7 years 5 months 19 days	8 years 3 months 4 days	8 years 7 months 17 days
Vested at the end of the period												6 years 2 months 8 days	6 years 10 months 2 days	7 years 2 months 16 days
Exercisable at the end of the period												6 years 2 months 8 days	6 years 10 months 2 days	7 years 2 months 16 days
Nonvested Options
Nonvested outstanding at the beginning of the period (in shares)												293,000	341,000	503,000	394,000
Granted (in shares)					0							202,000	86,000	295,000
Vested (in shares)												(212,000)	(232,000)	(186,000)
Forfeited (in shares)												(38,000)	(16,000)
Nonvested outstanding at the end of the period (in shares)												293,000	341,000	503,000	394,000
Nonvested Options, Weighted Average Grant-Date Fair Value
Nonvested at the beginning of the period (in dollars per share)												$ 1.28	$ 1.13	$ 0.96	$ 1.24
Granted (in dollars per share)												$ 1.27	$ 1.6	$ 1.06
Vested (in dollars per share)												$ 1.07	$ 0.94	$ 1.72
Forfeited (in dollars per share)												$ 1.10	$ 0.95
Nonvested at the end of the period (in dollars per share)												$ 1.28	$ 1.13	$ 0.96	$ 1.24
Unrecognized compensation expense
Unrecognized compensation expense related to non-vested stock options (in dollars)												$ 261,000
Weighted-average period over which unrecognized expense is expected to be recognized												1 year 9 months 14 days
Awards granted that were immediately vested (in shares)												0	0	0
Purchase price per share as a percentage of fair market value									95.00%
Number of calendar years									1

DEBT OBLIGATIONS (Details) (USD $)	12 Months Ended
DEBT OBLIGATIONS (Details) (USD $)	Dec. 28, 2012	Dec. 30, 2011
Debt obligations
Total long-term debt	$ 3,628,000	$ 933,000
Less current portion	3,628,000	856,000
Debt obligations, less current portion		77,000
Principal maturities
Total long-term debt	3,628,000	933,000
Line of credit
Debt obligations
Total long-term debt	3,000,000	256,000
Principal maturities
Total long-term debt	3,000,000	256,000
Revolving line of credit facility
Debt obligations
Maximum borrowing capacity	5,000,000
Fee on unused commitments and customary fees (as a percent)	0.25%
Number of rolling quarters	4
Number of consecutive quarters without losses	2
Maximum ratio of total funded debt to EBITDA	1.75
Minimum asset coverage ratio	2.50
Percentage of increased interest rate in case of default	4.00%
Revolving line of credit facility \| Maximum
Debt obligations
Amount of additional indebtedness	2,000,000
Aggregate fair market value of stock that can be repurchased	5,000,000
Revolving line of credit facility \| Minimum
Debt obligations
Net income after taxes	250,000
Revolving line of credit facility \| Prime rate
Debt obligations
Floating interest rate, basis	prime rate
Revolving line of credit facility \| LIBOR
Debt obligations
Floating interest rate, basis	LIBOR
Spread on floating interest rate (as a percent)	2.25%
Standby letter of credit sub-facility
Debt obligations
Maximum borrowing capacity	5,000,000
Notes payable
Debt obligations
Total long-term debt	3,628,000
Principal maturities
2013	3,628,000
Total long-term debt	3,628,000
Notes payable for vehicles
Debt obligations
Total long-term debt	78,000	147,000
Maturity term	36 months
Interest rate (as a percent)	1.90%
Monthly principal and interest installment (in dollars)	6,000
Principal maturities
Total long-term debt	78,000	147,000
Notes payable for insurance
Debt obligations
Total long-term debt	508,000	501,000
Maturity term	9 months
Interest rate (as a percent)	1.90%
Monthly principal and interest installment (in dollars)	64,000
Principal maturities
Total long-term debt	508,000	501,000
Other
Debt obligations
Total long-term debt	42,000	29,000
Principal maturities
Total long-term debt	$ 42,000	$ 29,000

COMMITMENTS (Details) (USD $)	8 Months Ended	12 Months Ended
COMMITMENTS (Details) (USD $)	Aug. 31, 2010	Dec. 28, 2012	Dec. 30, 2011	Dec. 31, 2010	Sep. 02, 2010 item
Future minimum rental payments under capital leases
2013		$ 159,000
2014		91,000
2015		37,000
Total future minimum lease payments		287,000
Amount representing maintenance		(1,000)
Amount representing interest		(10,000)
Interest rate, minimum (as a percent)		3.25%
Interest rate, maximum (as a percent)		3.75%
Present value of net minimum lease payments under capital leases		276,000
Less current portion		152,000	163,000
Capital lease noncurrent		124,000	136,000
Future minimum rental payments under non-cancelable operating leases
2013		3,388,000
2014		2,591,000
2015		913,000
2016		8,000
Total future minimum lease payments		6,900,000
Operating leases rental income or expense
Monthly rental income from tenant under sublease	8,500
Rental income from tenant under sublease	72,000
Number of Company's directors					1
Rent expense and related charges for common area maintenance for all facility operating leases		3,615,000	3,627,000	3,116,000
Reconciliation of the liability for lease abandonment (recovery) expense
Liability for abandoned leases as of the beginning of the year		327,000	678,000
Lease abandonment expense (recovery), net		26,000	2,000	(68,000)
Lease payments on abandoned leases, net of sublease payments		(238,000)	(380,000)
Other		47,000	27,000
Liability for abandoned leases as of the end of the year		162,000	327,000	678,000
Employee Benefit Plans
Maximum employee contribution as a percentage of compensation under 401 (k) Plan		50.00%
Matching contributions by the company under 401(k) Plan		248,000	219,000	157,000
Bonus expense under discretionary bonus plan		258,000	1,602,000	403,000
Bonus expense included in accrued liabilities as of the balance sheet date		52,000	944,000
Post employment health benefits
Unamortized compensation cost		0
Present value of expected payments for health insurance coverage		$ 143,000	$ 158,000

INCOME TAXES (Details) (USD $)	3 Months Ended							12 Months Ended
INCOME TAXES (Details) (USD $)	Dec. 28, 2012	Sep. 28, 2012	Jun. 29, 2012	Mar. 30, 2012	Dec. 30, 2011	Sep. 30, 2011	Jul. 01, 2011	Dec. 28, 2012	Dec. 30, 2011	Dec. 31, 2010
Provision (benefit) for income taxes
Current federal (benefit) taxes								$ 88,000	$ (22,000)	$ (80,000)
Current state taxes								77,000	58,000	32,000
Deferred federal taxes (benefit)								(1,830,000)	1,064,000	94,000
Deferred state taxes (benefit)								(418,000)	400,000	298,000
Total provision (benefit) for income taxes	908,000	593,000	(2,657,000)	(927,000)	1,098,000	203,000	199,000	(2,083,000)	1,500,000	344,000
U.S. federal statutory rate (as a percent)								34.00%	34.00%	34.00%
Sources and tax effects of the differences
Computed "expected" federal income tax (benefit) expense								(6,590,000)	1,132,000	1,042,000
Permanent differences								93,000	88,000	107,000
Current and deferred state income tax expense (benefit), net of federal benefit								(1,081,000)	302,000	217,000
Change in valuation allowances on deferred tax assets								5,473,000		(934,000)
Other								22,000	(22,000)	(88,000)
Total								(2,083,000)	1,500,000	344,000
Current deferred tax assets:
Accrued litigation judgment										18,000
Accounts receivable allowance	119,000				171,000			119,000	171,000	382,000
Other accrued liabilities	866,000				895,000			866,000	895,000	794,000
Federal and state net operating losses										1,937,000
Total current deferred tax assets	985,000				1,066,000			985,000	1,066,000	3,131,000
Valuation allowance	(570,000)							(570,000)
Net deferred tax assets	415,000				1,066,000			415,000	1,066,000	3,131,000
Current deferred tax liabilities:
Deferred revenue	(3,867,000)				(8,353,000)			(3,867,000)	(8,353,000)	(4,491,000)
Other					(62,000)				(62,000)	(47,000)
Current deferred tax liability	(3,867,000)				(8,415,000)			(3,867,000)	(8,415,000)	(4,538,000)
Net current deferred tax liability	(3,452,000)				(7,349,000)			(3,452,000)	(7,349,000)	(1,407,000)
Deferred tax assets, net of current portion:
Federal and state net operating losses	3,370,000				5,680,000			3,370,000	5,680,000	455,000
Equipment and leasehold improvement depreciation										42,000
Intangible assets	4,962,000							4,962,000		33,000
Other	143,000				72,000			143,000	72,000	121,000
Deferred tax assets, net of current portion	8,475,000				5,752,000			8,475,000	5,752,000	651,000
Valuation allowance	(4,903,000)							(4,903,000)
Net deferred tax assets, net of current portion	3,572,000				5,752,000			3,572,000	5,752,000	651,000
Deferred tax liabilities, net of current portion:
Goodwill amortization					(460,000)				(460,000)	(29,000)
Fixed assets	(67,000)				(83,000)			(67,000)	(83,000)
Other	(53,000)				(109,000)			(53,000)	(109,000)
Net non-current deferred tax assets	$ 3,452,000				$ 5,100,000			$ 3,452,000	$ 5,100,000	$ 622,000

INCOME TAXES (Details 2) (USD $)	Dec. 28, 2012
Income taxes
Material uncertain tax positions	$ 0
Federal
Income taxes
Operating loss carryovers	8,300,000
State
Income taxes
Operating loss carryovers	$ 10,800,000

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended								12 Months Ended
SEGMENT INFORMATION (Details) (USD $)	Dec. 28, 2012	Sep. 28, 2012	Jun. 29, 2012	Mar. 30, 2012	Dec. 30, 2011	Sep. 30, 2011	Jul. 01, 2011	Apr. 01, 2011	Dec. 28, 2012 item	Dec. 30, 2011	Dec. 31, 2010	Jan. 01, 2010
SEGMENT INFORMATION
Number of reporting segments									4
Number of operating segments									4
SEGMENT INFORMATION
Contract revenue	$ 22,947,000	$ 21,547,000	$ 23,481,000	$ 25,468,000	$ 30,006,000	$ 28,605,000	$ 25,812,000	$ 22,742,000	$ 93,443,000	$ 107,165,000	$ 77,896,000
Depreciation and amortization									671,000	877,000	1,042,000
Interest expense (income)									106,000	77,000	54,000
Segment (loss) profit before income tax expense									(19,383,000)	3,330,000	3,064,000
Income tax (benefit) expense	908,000	593,000	(2,657,000)	(927,000)	1,098,000	203,000	199,000		(2,083,000)	1,500,000	344,000
Net (loss) income	300,000	787,000	(16,976,000)	(1,411,000)	(779,000)	2,165,000	735,000	(291,000)	(17,300,000)	1,830,000	2,720,000
Segment assets(1)	41,977,000				64,311,000				41,977,000	64,311,000	49,454,000
Assets:
Cash and cash equivalents	10,006,000				3,001,000				10,006,000	3,001,000	6,642,000	8,445,000
Prepaid expenses	1,782,000				1,724,000				1,782,000	1,724,000
Other receivables	95,000				175,000				95,000	175,000
Equipment and leasehold improvements, net	979,000				1,217,000				979,000	1,217,000
Other	307,000				383,000				307,000	383,000
Total assets	41,977,000				64,311,000				41,977,000	64,311,000
Engineering Services
SEGMENT INFORMATION
Contract revenue									34,026,000	33,850,000	33,012,000
Depreciation and amortization									256,000	372,000	597,000
Interest expense (income)									50,000	93,000	18,000
Segment (loss) profit before income tax expense									(726,000)	(158,000)	(31,000)
Income tax (benefit) expense									(115,000)	7,000	(224,000)
Net (loss) income									(611,000)	(165,000)	193,000
Segment assets(1)	9,237,000				9,667,000				9,237,000	9,667,000	8,266,000
Energy Efficiency Services
SEGMENT INFORMATION
Contract revenue									45,549,000	57,731,000	29,211,000
Depreciation and amortization									262,000	306,000	179,000
Interest expense (income)									52,000	(21,000)	59,000
Segment (loss) profit before income tax expense									(19,314,000)	3,271,000	2,158,000
Income tax (benefit) expense									(2,211,000)	1,296,000	397,000
Net (loss) income									(17,103,000)	1,975,000	1,761,000
Segment assets(1)	13,256,000				39,416,000				13,256,000	39,416,000	26,651,000
Public Finance Services
SEGMENT INFORMATION
Contract revenue									9,780,000	9,687,000	10,364,000
Depreciation and amortization									53,000	67,000	152,000
Interest expense (income)									1,000	(5,000)	(20,000)
Segment (loss) profit before income tax expense									930,000	1,116,000	698,000
Income tax (benefit) expense									344,000	469,000	120,000
Net (loss) income									586,000	647,000	578,000
Segment assets(1)	3,411,000				4,008,000				3,411,000	4,008,000	4,029,000
Homeland Security Services
SEGMENT INFORMATION
Contract revenue									4,088,000	5,897,000	5,309,000
Depreciation and amortization									100,000	132,000	114,000
Interest expense (income)									3,000	10,000	(3,000)
Segment (loss) profit before income tax expense									(273,000)	(299,000)	360,000
Income tax (benefit) expense									(101,000)	(67,000)	58,000
Net (loss) income									(172,000)	(232,000)	302,000
Segment assets(1)	1,371,000				2,010,000				1,371,000	2,010,000	1,957,000
Unallocated Corporate
SEGMENT INFORMATION
Segment (loss) profit before income tax expense										(600,000)	(121,000)
Income tax (benefit) expense										(205,000)	(7,000)
Net (loss) income										(395,000)	(114,000)
Segment assets(1)	37,831,000				32,339,000				37,831,000	32,339,000	28,947,000
Assets:
Cash and cash equivalents	9,881,000				2,378,000				9,881,000	2,378,000	6,169,000
Prepaid expenses	1,041,000				1,268,000				1,041,000	1,268,000	1,211,000
Intercompany receivables	113,615,000				117,937,000				113,615,000	117,937,000	114,703,000
Other receivables	49,000				41,000				49,000	41,000	75,000
Equipment and leasehold improvements, net	194,000				329,000				194,000	329,000	380,000
Investments in subsidiaries	23,130,000				23,130,000				23,130,000	23,130,000	20,396,000
Other	3,536,000				5,194,000				3,536,000	5,194,000	716,000
Total assets	151,446,000				150,277,000				151,446,000	150,277,000	143,650,000
Intersegment
SEGMENT INFORMATION
Contract revenue									0	0	0
Segment assets(1)	$ (23,129,000)				$ (23,129,000)				$ (23,129,000)	$ (23,129,000)	$ (20,396,000)

QUARTERLY FINANCIAL INFORMATION (UNAUDITED) (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 28, 2012	Sep. 28, 2012	Jun. 29, 2012	Mar. 30, 2012	Dec. 30, 2011	Sep. 30, 2011	Jul. 01, 2011	Apr. 01, 2011	Dec. 28, 2012	Dec. 30, 2011	Dec. 31, 2010
QUARTERLY FINANCIAL INFORMATION (UNAUDITED)
Contract revenue	$ 22,947,000	$ 21,547,000	$ 23,481,000	$ 25,468,000	$ 30,006,000	$ 28,605,000	$ 25,812,000	$ 22,742,000	$ 93,443,000	$ 107,165,000	$ 77,896,000
(Loss) income from operations	1,225,000	1,420,000	(19,583,000)	(2,317,000)	347,000	2,380,000	954,000	(280,000)	(19,255,000)	3,401,000	3,074,000
Income tax (benefit) expense	908,000	593,000	(2,657,000)	(927,000)	1,098,000	203,000	199,000		(2,083,000)	1,500,000	344,000
Net (loss) income	$ 300,000	$ 787,000	$ (16,976,000)	$ (1,411,000)	$ (779,000)	$ 2,165,000	$ 735,000	$ (291,000)	$ (17,300,000)	$ 1,830,000	$ 2,720,000
(Loss) earnings per share:
Basic (in dollars per share)					$ (0.11)	$ 0.30	$ 0.10	$ (0.04)	$ (2.37)	$ 0.25	$ 0.38
Diluted (in dollars per share)					$ (0.11)	$ 0.29	$ 0.10	$ (0.04)	$ (2.37)	$ 0.24	$ 0.37
Basic and diluted (in dollars per share)	$ 0.04	$ 0.11	$ (2.33)	$ (0.19)
Weighted-average shares outstanding:
Basic (in shares)	7,335,000	7,315,000	7,297,000	7,291,000	7,273,000	7,267,000	7,257,000	7,251,000	7,310,000	7,262,000	7,233,000
Diluted (in shares)	7,343,000	7,315,000	7,297,000	7,291,000	7,273,000	7,468,000	7,471,000	7,251,000	7,310,000	7,485,000	7,311,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Dec. 28, 2012	Dec. 30, 2011	Dec. 31, 2010
Fiscal Period
Number of weeks in a fiscal year	364 days	364 days	364 days
Minimum
Fiscal Period
Number of weeks in a fiscal year	364 days
Maximum
Fiscal Period
Number of weeks in a fiscal year	371 days