Document and Entity Information	3 Months Ended
Document and Entity Information	Mar. 28, 2014	May 06, 2014
Document and Entity Information
Entity Registrant Name	Willdan Group, Inc.
Entity Central Index Key	0001370450
Document Type	10-Q
Document Period End Date	Mar. 28, 2014
Amendment Flag	false
Current Fiscal Year End Date	--01-02
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		7,401,784
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q1

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 28, 2014	Dec. 27, 2013
Current assets:
Cash and cash equivalents, including restricted cash of $0 and $5,000,000 at March 28, 2014 and December 27, 2013, respectively	$ 12,656,000	$ 8,134,000
Accounts receivable, net of allowance for doubtful accounts of $449,000 and $385,000 at March 28, 2014 and December 27, 2013, respectively	10,791,000	13,167,000
Costs and estimated earnings in excess of billings on uncompleted contracts	10,728,000	9,635,000
Other receivables	350,000	212,000
Prepaid expenses and other current assets	1,900,000	2,377,000
Total current assets	36,425,000	33,525,000
Equipment and leasehold improvements, net	666,000	691,000
Other assets	648,000	333,000
Deferred income taxes, net of current portion	3,688,000	3,688,000
Total assets	41,427,000	38,237,000
Current liabilities:
Excess of outstanding checks over bank balance	2,106,000	1,473,000
Accounts payable	3,576,000	3,957,000
Accrued liabilities	7,324,000	5,808,000
Billings in excess of costs and estimated earnings on uncompleted contracts	2,479,000	2,247,000
Current portion of notes payable	319,000	517,000
Current portion of capital lease obligations	124,000	129,000
Current portion of deferred income taxes	3,688,000	3,688,000
Total current liabilities	19,616,000	17,819,000
Capital lease obligations, less current portion	96,000	85,000
Deferred lease obligations	73,000	120,000
Total liabilities	19,785,000	18,024,000
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: 7,402,000 and 7,375,000 shares issued and outstanding at March 28, 2014 and December 27, 2013, respectively	74,000	74,000
Additional paid-in capital	34,768,000	34,654,000
Accumulated deficit	(13,200,000)	(14,515,000)
Total stockholders' equity	21,642,000	20,213,000
Total liabilities and stockholders' equity	$ 41,427,000	$ 38,237,000

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 28, 2014	Dec. 27, 2013
CONDENSED CONSOLIDATED BALANCE SHEETS
Cash and cash equivalents, restricted cash	$ 0	$ 5,000,000
Accounts receivable, allowance for doubtful accounts (in dollars)	$ 449,000	$ 385,000
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	7,402,000	7,375,000
Common stock, shares outstanding	7,402,000	7,375,000

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Mar. 28, 2014	Mar. 29, 2013
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
Contract revenue	$ 22,686,000	$ 21,385,000
Direct costs of contract revenue (exclusive of depreciation and amortization shown separately below):
Salaries and wages	6,202,000	5,843,000
Subconsultant services and other direct costs	6,996,000	6,191,000
Total direct costs of contract revenue	13,198,000	12,034,000
General and administrative expenses:
Salaries and wages, payroll taxes and employee benefits	4,918,000	5,538,000
Facilities and facilities related	1,062,000	1,188,000
Stock-based compensation	41,000	50,000
Lease abandonment, net		13,000
Depreciation and amortization	103,000	149,000
Other	2,052,000	1,956,000
Total general and administrative expenses	8,176,000	8,894,000
Income from operations	1,312,000	457,000
Other income (expense), net:
Interest income	2,000	3,000
Interest expense	(4,000)	(27,000)
Other, net	49,000	15,000
Total other income (expense), net	47,000	(9,000)
Income before income taxes	1,359,000	448,000
Income tax expense	44,000	49,000
Net income	$ 1,315,000	$ 399,000
Earnings per share:
Basic (in dollars per share)	$ 0.18	$ 0.05
Diluted (in dollars per share)	$ 0.17	$ 0.05
Weighted-average shares outstanding:
Basic (in shares)	7,397,000	7,335,000
Diluted (in shares)	7,609,000	7,382,000

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Mar. 28, 2014	Mar. 29, 2013
Cash flows from operating activities:
Net income	$ 1,315,000	$ 399,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	103,000	166,000
Lease abandonment expense, net		13,000
Loss (gain) on sale of equipment	2,000	(5,000)
Provision for doubtful accounts	78,000	65,000
Stock-based compensation	41,000	50,000
Changes in operating assets and liabilities:
Accounts receivable	2,298,000	3,345,000
Costs and estimated earnings in excess of billings on uncompleted contracts	(1,093,000)	(1,279,000)
Other receivables	(138,000)	(6,000)
Prepaid expenses and other current assets	477,000	526,000
Other assets	(315,000)	7,000
Accounts payable	(381,000)	(2,552,000)
Changes in excess of outstanding checks over bank balance	633,000	(300,000)
Accrued liabilities	1,516,000	454,000
Billings in excess of costs and estimated earnings on uncompleted contracts	232,000	(107,000)
Deferred lease obligations	(47,000)	(71,000)
Net cash provided by operating activities	4,721,000	705,000
Cash flows from investing activities:
Purchase of equipment and leasehold improvements	(33,000)	(65,000)
Proceeds from sale of equipment		5,000
Net cash used in investing activities	(33,000)	(60,000)
Cash flows from financing activities:
Payments on notes payable	(198,000)	(246,000)
Principal payments on capital lease obligations	(41,000)	(36,000)
Proceeds from stock option exercise	45,000
Proceeds from sales of common stock under employee stock purchase plan	28,000	37,000
Net cash used in financing activities	(166,000)	(245,000)
Net increase in cash and cash equivalents	4,522,000	400,000
Cash and cash equivalents at beginning of the period	8,134,000	10,006,000
Cash and cash equivalents at end of the period	12,656,000	10,406,000
Cash paid during the period for:
Interest	4,000	27,000
Income taxes	15,000	49,000
Supplemental disclosures of noncash investing and financing activities:
Equipment acquired under capital lease obligations	$ 47,000

BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY	3 Months Ended
	Mar. 28, 2014
BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY
BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY	1. BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY Basis of Presentation The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission and reflect all adjustments, which consist of only normal recurring adjustments, which are, in the opinion of management, necessary for a fair presentation of the consolidated results for the interim periods presented. Results for the interim periods are not necessarily indicative of results for the full year. Certain information and footnote disclosures normally included in annual consolidated financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. The consolidated financial statements should be read in conjunction with Willdan Group, Inc.’s 2013 Annual Report on Form 10-K filed on March 25, 2014. 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. 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. 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, subcontractor 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. Included in revenue and costs are all reimbursable costs for which the Company has the risk or on which the fee was based at the time of bid or negotiation. No revenue or cost is recorded for costs in which the Company acts solely in the capacity of an agent and has no risks associated with such costs. 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. At March 28, 2014 and December 27, 2013, the Company had retained accounts receivable of approximately $685,000 and $673,000, respectively. Fair Value of Financial Instruments The Company’s financial instruments consist primarily of cash, cash equivalents, including restricted cash, 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, and 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. 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. Liquidity The Company had $12.7 million of cash and cash equivalents as of March 28, 2014. The Company’s primary sources of liquidity are cash generated from operations and its revolving line of credit with BMO Harris Bank, National Association (“BMO”), which matures on March 24, 2016. While the Company believes that its cash and cash equivalents on hand, cash generated by operating activities and funds available under its line of credit will be sufficient to finance its operating activities for at least the next 12 months, if the Company does experience a cash flow shortage or violates the current terms of its credit agreement, the Company may have difficulty obtaining additional funds on favorable terms, if at all, to meet its obligations as they come due in the normal course of business.

- Definition

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

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+ Details

EARNINGS PER SHARE (EPS)

3 Months Ended

Mar. 28, 2014

EARNINGS PER SHARE (EPS)

EARNINGS PER SHARE (EPS)

2. EARNINGS PER SHARE (EPS)

Basic EPS is computed by dividing net income available to common stockholders by the weighted-average number of common shares outstanding. Diluted EPS is computed by dividing net income 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:

	Three Months Ended
	March 28, 2014		March 29, 2013

Net income	$	1,315,000	$	399,000

Weighted-average common shares outstanding	7,397,000		7,335,000
Effect of dilutive stock options	212,000		47,000
Weighted-average common stock outstanding-diluted	7,609,000		7,382,000

Earnings per share:
Basic	$	0.18	$	0.05
Diluted	$	0.17	$	0.05

For the three months ended March 28, 2014, 275,000 options were excluded from the calculation of dilutive potential common shares, compared to 686,000 options for the same period last year. These options were not included in the computation of dilutive potential common shares because the assumed proceeds per share exceeded the average market price per share for the 2014 and 2013 periods. 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

EQUIPMENT AND LEASEHOLD IMPROVEMENTS

3 Months Ended

Mar. 28, 2014

EQUIPMENT AND LEASEHOLD IMPROVEMENTS

EQUIPMENT AND LEASEHOLD IMPROVEMENTS

3. EQUIPMENT AND LEASEHOLD IMPROVEMENTS

Equipment and leasehold improvements consist of the following:

	March 28, 2014			December 27, 2013
Furniture and fixtures	$	3,039,000		$	3,039,000
Computer hardware and software	6,296,000			6,338,000
Leasehold improvements	761,000			776,000
Equipment under capital leases	835,000			831,000
Automobiles, trucks, and field equipment	560,000			533,000
	11,491,000			11,517,000
Accumulated depreciation and amortization	(10,825,000		)	(10,826,000		)
Equipment and leasehold improvements, net	$	666,000		$	691,000

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

ACCRUED LIABILITIES

3 Months Ended

Mar. 28, 2014

ACCRUED LIABILITIES

ACCRUED LIABILITIES

4. ACCRUED LIABILITIES

Accrued liabilities consist of the following:

	March 28, 2014		December 27, 2013
Accrued bonuses	$	26,000	$	31,000
Paid leave bank	1,337,000		1,243,000
Compensation and payroll taxes	1,263,000		749,000
Accrued legal	324,000		356,000
Accrued workers’ compensation insurance	40,000		141,000
Accrued rent	323,000		367,000
Employee withholdings	763,000		343,000
Client deposits	326,000		232,000
Unvouchered accounts payable	2,743,000		2,282,000
Other	179,000		64,000
Total accrued liabilities	$	7,324,000	$	5,808,000

LINE OF CREDIT	3 Months Ended
LINE OF CREDIT	Mar. 28, 2014
LINE OF CREDIT
LINE OF CREDIT	5. LINE OF CREDIT Revolving Credit Facility: During fiscal year 2013, the Company had a revolving credit agreement with Wells Fargo Bank, N.A, which was entered into on December 23, 2011 and became effective as of January 1, 2012. Loans made under the revolving line of credit accrued interest at a floating rate of LIBOR plus 2.25%. The Company is also required to pay a 0.25% fee on unused commitments and customary fees on any letters of credit drawn under the facility. There were no outstanding borrowings under this agreement as of March 28, 2014. Loans made under the revolving line of credit accrue interest at a floating rate of LIBOR plus 2.25%. 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 Wells Fargo revolving line of credit was scheduled to mature on April 1, 2014, but, on March 20, 2014, the Company reduced the size of the facility from $5.0 million to $75,905, which is the amount outstanding under a current letter of credit and extended its maturity until June 1, 2014. The Company amended the Wells Fargo credit facility in connection with entering into a new credit facility with BMO. The Company also has a $7.5 million revolving credit agreement with BMO Harris Bank, N.A. (“BMO”), which was entered into on March 24, 2014 and became effective as of March 24, 2014. The Company’s credit agreement with BMO provides for a revolving line of credit of up to $7.5 million, subject to a borrowing base calculation, including a $5.0 million standby letter of credit sub-facility and a $2.5 million secured term loan. All borrowings under the revolving line of credit are limited to a borrowing base equal to roughly 75% of the eligible accounts receivable plus 50% of the lower of cost or market value of our eligible inventory, each term as defined in the credit agreement. As of March 28, 2014, $6.9 million was available for borrowing and there were no outstanding borrowings under the revolving line of credit. The line of credit matures on March 24, 2016. Loans made under the revolving line of credit will accrue interest at either (i) a floating rate equal to 0.75% above the base rate in effect from time to time or (ii) a floating rate of 1.75% 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 (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 fee of up to 0.3% on unused commitments and customary fees on any letters of credit drawn under the facility. In connection with the new credit facility entered into during the first fiscal quarter of 2014, no cash amounts are restricted as of March 28, 2014 compared to $5.0 million as of December 27, 2013. The credit agreement contains customary representations and affirmative covenants, including financial covenants that require us to maintain (i) a maximum total leverage ratio, measured as total funded debt (measured as the sum of all obligations for borrowed money, including subordinated debt, plus all capital lease obligations) plus capital leases plus financial letters of credit divided by a trailing twelve month EBITDA, measured on a rolling basis) of not more than 2.00; (ii) a minimum fixed charge coverage ratio (measured as the sum of EBITDA plus rent expense less unfinanced capital expenditures divided by the sum of rent expense plus principal payments plus cash taxes plus cash interest plus restricted payments plus distributions) of not less than 1.25; and (iii) a minimum tangible net worth of at least 85% of actual tangible net worth for the last financial statements received prior to the closing date of the agreement, with step ups in an amount equal to 50% of net income (if positive) for each fiscal quarter ending thereafter (no add-back for losses). The credit agreement also includes customary negative covenants, including (i) restrictions on the incurrence of additional indebtedness by us or the Guarantors other than indebtedness existing on the date of the credit agreement, (ii) restrictions on the total consideration for all permitted acquisitions (including potential future earn-out obligations) shall not exceed $2.5 million during the term of the agreement and the total consideration for any individual permitted acquisition shall not exceed $750,000 without BMO’s consent, and (iii) limitations on asset sales, mergers and acquisitions. In addition, the credit agreement includes customary events of default. Upon the occurrence of an event of default, the interest rate may be increased by 2.0%, BMO has the option to make any loans then outstanding under the credit agreement immediately due and payable, and BMO is no longer obligated to extend further credit to the Company under the credit agreement. Insurance Premiums: The Company has also financed, from time to time, insurance premiums by entering into unsecured notes payable with insurance companies. During the Company’s annual insurance renewals in the fourth quarter of its fiscal year ended December 27, 2013, the Company elected to finance its insurance premiums for the upcoming fiscal year.

- 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.

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COMMITMENTS	3 Months Ended
COMMITMENTS	Mar. 28, 2014
COMMITMENTS
COMMITMENTS	6. COMMITMENTS Leases The Company is obligated under capital leases for certain furniture and office equipment that expire at various dates through the year 2016. 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 automobiles through the year 2014. 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 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. 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.

- 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	3 Months Ended
INCOME TAXES	Mar. 28, 2014
INCOME TAXES
INCOME TAXES	7. INCOME TAXES Income taxes are accounted for under the asset and liability method and are determined using an estimated annual effective tax rate. 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. Based on management’s estimates and determination of an effective tax rate for the year, the Company recorded an income tax expense of $44,000 for the three months ended March 28, 2014 as compared to an income tax expense of $49,000 for the three months ended March 29, 2013.

- 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+ Details

SEGMENT INFORMATION

3 Months Ended

Mar. 28, 2014

SEGMENT INFORMATION

SEGMENT INFORMATION

8. 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, Willdan Infrastructure 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. 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 included in the Company’s 2013 Annual Report on Form 10-K filed on March 25, 2014. There were no intersegment sales in the three months ended March 28, 2014. 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 as of and for the fiscal three months ended March 28, 2014 and for the fiscal three months ended March 29, 2013 is as follows:

	Engineering Services		Energy Efficiency Services		Public Finance Services		Homeland Security Services		Unallocated Corporate		Intersegment			Consolidated Total
Fiscal Three Months Ended March 28, 2014
Contract revenue	$	8,892,000	$	10,359,000	$	2,490,000	$	945,000	$	—	$	—		$	22,686,000
Segment income before income taxes	529,000		528,000		237,000		65,000		—		—			1,359,000
Net income	514,000		507,000		231,000		63,000		—		—			1,315,000
Segment assets(1)	9,209,000		10,150,000		3,221,000		1,465,000		40,512,000		(23,130,000		)	41,427,000

Fiscal Three Months Ended March 29, 2013
Contract revenue	$	8,225,000	$	9,941,000	$	2,271,000	$	948,000	$	—	$	—		$	21,385,000
Segment income before income taxes	71,000		294,000		67,000		16,000		—		—			448,000
Net income	63,000		258,000		63,000		15,000		—		—			399,000
Segment assets(1)	8,565,000		11,711,000		3,509,000		1,112,000		37,850,000		(23,129,000		)	39,618,000

(1) Segment assets represent segment assets, net of intercompany receivables.

- 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.

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+ Details

CONTINGENCIES	3 Months Ended
CONTINGENCIES	Mar. 28, 2014
CONTINGENCIES
CONTINGENCIES	9. 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.

BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY (Policies)	3 Months Ended
	Mar. 28, 2014
BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY
Basis of Presentation	Basis of Presentation The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission and reflect all adjustments, which consist of only normal recurring adjustments, which are, in the opinion of management, necessary for a fair presentation of the consolidated results for the interim periods presented. Results for the interim periods are not necessarily indicative of results for the full year. Certain information and footnote disclosures normally included in annual consolidated financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. The consolidated financial statements should be read in conjunction with Willdan Group, Inc.’s 2013 Annual Report on Form 10-K filed on March 25, 2014.
Principles of Consolidation	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.
Accounting for Contracts	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, subcontractor 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. Included in revenue and costs are all reimbursable costs for which the Company has the risk or on which the fee was based at the time of bid or negotiation. No revenue or cost is recorded for costs in which the Company acts solely in the capacity of an agent and has no risks associated with such costs. 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. At March 28, 2014 and December 27, 2013, the Company had retained accounts receivable of approximately $685,000 and $673,000, respectively.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s financial instruments consist primarily of cash, cash equivalents, including restricted cash, 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, and 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.
Use of Estimates	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.
Liquidity	Liquidity The Company had $12.7 million of cash and cash equivalents as of March 28, 2014. The Company’s primary sources of liquidity are cash generated from operations and its revolving line of credit with BMO Harris Bank, National Association (“BMO”), which matures on March 24, 2016. While the Company believes that its cash and cash equivalents on hand, cash generated by operating activities and funds available under its line of credit will be sufficient to finance its operating activities for at least the next 12 months, if the Company does experience a cash flow shortage or violates the current terms of its credit agreement, the Company may have difficulty obtaining additional funds on favorable terms, if at all, to meet its obligations as they come due in the normal course of business.

- Definition

Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.

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- Definition

Disclosure of accounting policy for reporting when there is a substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time (generally a year from the balance sheet date). Disclose: (a) pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, (b) the possible effects of such conditions and events, (c) management's evaluation of the significance of those conditions and events and any mitigating factors, (d) possible discontinuance of operations, (e) management's plans (including relevant prospective financial information), and (f) information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities. If management's plans alleviate the substantial doubt about the entity's ability to continue as a going concern, disclosure of the principal conditions and events that initially raised the substantial doubt about the entity's ability to continue as a going concern would be expected to be considered. Disclose whether operations for the current or prior years generated sufficient cash to cover current obligations, whether waivers were obtained from creditors relating to the company's default under the provisions of debt agreements and possible effects of such conditions and events, such as: whether there is a possible need to obtain additional financing (debt or equity) or to liquidate certain holdings to offset future cash flow deficiencies. Disclose appropriate parent company information when parent is dependent upon remittances from subsidiaries to satisfy its obligations.

+ References+ Details

EARNINGS PER SHARE (EPS) (Tables)

3 Months Ended

Mar. 28, 2014

EARNINGS PER SHARE (EPS)

Schedule of number of weighted-average shares used to compute basic and diluted EPS

	Three Months Ended
	March 28, 2014		March 29, 2013

Net income	$	1,315,000	$	399,000

Weighted-average common shares outstanding	7,397,000		7,335,000
Effect of dilutive stock options	212,000		47,000
Weighted-average common stock outstanding-diluted	7,609,000		7,382,000

Earnings per share:
Basic	$	0.18	$	0.05
Diluted	$	0.17	$	0.05

EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Tables)

3 Months Ended

Mar. 28, 2014

EQUIPMENT AND LEASEHOLD IMPROVEMENTS

Schedule of equipment and leasehold improvements

	March 28, 2014			December 27, 2013
Furniture and fixtures	$	3,039,000		$	3,039,000
Computer hardware and software	6,296,000			6,338,000
Leasehold improvements	761,000			776,000
Equipment under capital leases	835,000			831,000
Automobiles, trucks, and field equipment	560,000			533,000
	11,491,000			11,517,000
Accumulated depreciation and amortization	(10,825,000		)	(10,826,000		)
Equipment and leasehold improvements, net	$	666,000		$	691,000

ACCRUED LIABILITIES (Tables)

3 Months Ended

Mar. 28, 2014

ACCRUED LIABILITIES

Schedule of accrued liabilities

	March 28, 2014		December 27, 2013
Accrued bonuses	$	26,000	$	31,000
Paid leave bank	1,337,000		1,243,000
Compensation and payroll taxes	1,263,000		749,000
Accrued legal	324,000		356,000
Accrued workers’ compensation insurance	40,000		141,000
Accrued rent	323,000		367,000
Employee withholdings	763,000		343,000
Client deposits	326,000		232,000
Unvouchered accounts payable	2,743,000		2,282,000
Other	179,000		64,000
Total accrued liabilities	$	7,324,000	$	5,808,000

SEGMENT INFORMATION (Tables)

3 Months Ended

Mar. 28, 2014

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		Intersegment			Consolidated Total
Fiscal Three Months Ended March 28, 2014
Contract revenue	$	8,892,000	$	10,359,000	$	2,490,000	$	945,000	$	—	$	—		$	22,686,000
Segment income before income taxes	529,000		528,000		237,000		65,000		—		—			1,359,000
Net income	514,000		507,000		231,000		63,000		—		—			1,315,000
Segment assets(1)	9,209,000		10,150,000		3,221,000		1,465,000		40,512,000		(23,130,000		)	41,427,000

Fiscal Three Months Ended March 29, 2013
Contract revenue	$	8,225,000	$	9,941,000	$	2,271,000	$	948,000	$	—	$	—		$	21,385,000
Segment income before income taxes	71,000		294,000		67,000		16,000		—		—			448,000
Net income	63,000		258,000		63,000		15,000		—		—			399,000
Segment assets(1)	8,565,000		11,711,000		3,509,000		1,112,000		37,850,000		(23,129,000		)	39,618,000

(1) Segment assets represent segment assets, net of intercompany receivables.

- 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

BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY (Details) (USD $)	3 Months Ended
	Mar. 28, 2014 item	Mar. 29, 2013	Dec. 27, 2013
Accounting for Contracts
Number of principal types of pricing provisions	3
Retained accounts receivable	$ 685,000		$ 673,000
Costs of contract revenue
Payroll taxes, bonuses and employee benefit costs for all Company personnel	4,918,000	5,538,000
Facilities costs	1,062,000	1,188,000
Revenue of the entity recorded in which it acts solely in the capacity of an agent	0
Costs recorded for costs to the entity in which it acts solely in the capacity of an agent	0
Cost of Sales
Costs of contract revenue
Payroll taxes, bonuses and employee benefit costs for all Company personnel	0
Facilities costs	$ 0

BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY (Details 2) (USD $)	3 Months Ended
	Mar. 28, 2014	Dec. 27, 2013	Mar. 29, 2013	Dec. 28, 2012
Liquidity
Cash and cash equivalents	$ 12,656,000	$ 8,134,000	$ 10,406,000	$ 10,006,000
Minimum period over which cash and cash equivalents on hand, cash generated by operating activities and funds available under line of credit will be sufficient to finance operating activities	12 months

EARNINGS PER SHARE (EPS) (Details) (USD $)	3 Months Ended
EARNINGS PER SHARE (EPS) (Details) (USD $)	Mar. 28, 2014	Mar. 29, 2013
EARNINGS PER SHARE (EPS)
Net income	$ 1,315,000	$ 399,000
Weighted-average common shares outstanding	7,397,000	7,335,000
Effect of dilutive stock options (in shares)	212,000	47,000
Weighted-average common stock outstanding-diluted (in shares)	7,609,000	7,382,000
Earnings per share:
Basic (in dollars per share)	$ 0.18	$ 0.05
Diluted (in dollars per share)	$ 0.17	$ 0.05
Options
Anti-dilutive securities excluded from the computation of earnings per share
Number of awards excluded from calculation of dilutive potential common shares (in shares)	275,000	686,000

EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Details) (USD $)	Mar. 28, 2014	Dec. 27, 2013
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	$ 11,491,000	$ 11,517,000
Accumulated depreciation and amortization	(10,825,000)	(10,826,000)
Equipment and leasehold improvements, net	666,000	691,000
Furniture and fixtures
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	3,039,000	3,039,000
Computer hardware and software
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	6,296,000	6,338,000
Leasehold improvements
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	761,000	776,000
Equipment under capital leases
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	835,000	831,000
Automobiles, trucks, and field equipment
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	$ 560,000	$ 533,000

ACCRUED LIABILITIES (Details) (USD $)	Mar. 28, 2014	Dec. 27, 2013
ACCRUED LIABILITIES
Accrued bonuses	$ 26,000	$ 31,000
Paid leave bank	1,337,000	1,243,000
Compensation and payroll taxes	1,263,000	749,000
Accrued legal	324,000	356,000
Accrued workers' compensation insurance	40,000	141,000
Accrued rent	323,000	367,000
Employee withholdings	763,000	343,000
Client deposits	326,000	232,000
Unvouchered accounts payable	2,743,000	2,282,000
Other	179,000	64,000
Total accrued liabilities	$ 7,324,000	$ 5,808,000

LINE OF CREDIT (Details) (USD $)				0 Months Ended		0 Months Ended	3 Months Ended	12 Months Ended		3 Months Ended		0 Months Ended		3 Months Ended	12 Months Ended	0 Months Ended
LINE OF CREDIT (Details) (USD $)	Mar. 28, 2014	Dec. 27, 2013	Mar. 28, 2014 Revolving Credit Facility Wells Fargo	Mar. 24, 2014 Revolving Credit Facility BMO	Mar. 28, 2014 Revolving Credit Facility BMO	Mar. 24, 2014 Revolving Credit Facility Maximum BMO	Mar. 28, 2014 Revolving line of credit Wells Fargo	Dec. 27, 2013 Revolving line of credit Wells Fargo	Mar. 20, 2014 Revolving line of credit Wells Fargo	Mar. 28, 2014 Revolving line of credit BMO	Mar. 24, 2014 Revolving line of credit BMO	Mar. 24, 2014 Revolving line of credit Maximum BMO	Mar. 24, 2014 Revolving line of credit Base rate BMO	Mar. 28, 2014 Revolving line of credit LIBOR Wells Fargo	Dec. 27, 2013 Revolving line of credit LIBOR Wells Fargo	Mar. 24, 2014 Revolving line of credit LIBOR BMO	Mar. 28, 2014 Standby letter of credit sub-facility Wells Fargo	Mar. 24, 2014 Standby letter of credit sub-facility BMO	Mar. 24, 2014 Secured term loan BMO
Debt obligations
Floating interest rate, basis													base rate	LIBOR	LIBOR	LIBOR
Spread on floating interest rate (as a percent)													0.75%	2.25%	2.25%	1.75%
Fee on unused commitments (as a percent)							0.25%	0.25%				0.30%
Borrowings outstanding			$ 0							$ 0
Maximum borrowing capacity				7,500,000	7,500,000			5,000,000	75,905		7,500,000							5,000,000	2,500,000
Amount outstanding																	75,905
Percentage of eligible accounts receivable used to determine maximum borrowing base										75.00%
Percentage of the lower of cost or market value of eligible inventory used to determine maximum borrowing base										50.00%
Borrowing available										6,900,000
Restricted cash	0	5,000,000
Maximum total leverage ratio of total funded debt to EBITDA				2.00
Minimum fixed charge coverage ratio				1.25
Minimum tangible net worth required to be maintained (as a percent)				85.00%
Step ups amount equal to net income required to be maintained (as a percent)				50.00%
Total consideration for all permitted acquisitions						2,500,000
Total consideration for individual permitted acquisitions						$ 750,000
Percentage of increased interest rate in case of default				2.00%

COMMITMENTS (Details) (USD $)	3 Months Ended
COMMITMENTS (Details) (USD $)	Mar. 28, 2014
Employee Benefit Plans
Maximum employee contribution as a percentage of compensation under 401 (k) Plan	50.00%
Post Employment Health Benefits
Unamortized compensation cost	$ 0

INCOME TAXES (Details) (USD $)	3 Months Ended
INCOME TAXES (Details) (USD $)	Mar. 28, 2014	Mar. 29, 2013
INCOME TAXES
Income tax expense	$ 44,000	$ 49,000

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended
SEGMENT INFORMATION (Details) (USD $)	Mar. 28, 2014 segment	Mar. 29, 2013	Dec. 27, 2013
SEGMENT INFORMATION
Number of reporting segments	4
SEGMENT INFORMATION
Contract revenue	$ 22,686,000	$ 21,385,000
Segment income before income taxes	1,359,000	448,000
Net income	1,315,000	399,000
Segment assets	41,427,000	39,618,000	38,237,000
Engineering Services
SEGMENT INFORMATION
Contract revenue	8,892,000	8,225,000
Segment income before income taxes	529,000	71,000
Net income	514,000	63,000
Energy Efficiency Services
SEGMENT INFORMATION
Contract revenue	10,359,000	9,941,000
Segment income before income taxes	528,000	294,000
Net income	507,000	258,000
Public Finance Services
SEGMENT INFORMATION
Contract revenue	2,490,000	2,271,000
Segment income before income taxes	237,000	67,000
Net income	231,000	63,000
Homeland Security Services
SEGMENT INFORMATION
Contract revenue	945,000	948,000
Segment income before income taxes	65,000	16,000
Net income	63,000	15,000
Reporting segments \| Engineering Services
SEGMENT INFORMATION
Segment assets	9,209,000	8,565,000
Reporting segments \| Energy Efficiency Services
SEGMENT INFORMATION
Segment assets	10,150,000	11,711,000
Reporting segments \| Public Finance Services
SEGMENT INFORMATION
Segment assets	3,221,000	3,509,000
Reporting segments \| Homeland Security Services
SEGMENT INFORMATION
Segment assets	1,465,000	1,112,000
Unallocated Corporate
SEGMENT INFORMATION
Segment assets	40,512,000	37,850,000
Intersegment
SEGMENT INFORMATION
Segment assets	$ (23,130,000)	$ (23,129,000)