Document and Entity Information (USD $) In Millions, except Share data, unless otherwise specified	12 Months Ended
	Jan. 02, 2015	Mar. 30, 2015	Jun. 27, 2014
Document and Entity Information
Entity Registrant Name	Willdan Group, Inc.
Entity Central Index Key	0001370450
Document Type	10-K
Document Period End Date	Jan. 02, 2015
Amendment Flag	false
Current Fiscal Year End Date	--01-02
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 39.0
Entity Common Stock, Shares Outstanding		7,795,248
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS (USD $)	Jan. 02, 2015	Dec. 27, 2013
Current assets:
Cash and cash equivalents	$ 20,371,000	$ 8,134,000
Accounts receivable, net of allowance for doubtful accounts of $662,000 and $385,000	13,189,000	13,167,000
Costs and estimated earnings in excess of billings on uncompleted contracts	12,170,000	9,635,000
Other receivables	208,000	212,000
Prepaid expenses and other current assets	2,244,000	2,377,000
Total current assets	48,182,000	33,525,000
Equipment and leasehold improvements, net	1,384,000	691,000
Other assets	535,000	333,000
Deferred income taxes, net of current portion	4,558,000	3,688,000
Total assets	54,659,000	38,237,000
Current liabilities:
Excess of outstanding checks over bank balance	2,198,000	1,473,000
Accounts payable	3,237,000	3,957,000
Accrued liabilities	10,668,000	5,808,000
Billings in excess of costs and estimated earnings on uncompleted contracts	3,863,000	2,247,000
Current portion of notes payable	355,000	517,000
Current portion of capital lease obligations	324,000	129,000
Current portion of deferred income taxes	3,131,000	3,688,000
Total current liabilities	23,776,000	17,819,000
Capital lease obligations, less current portion	306,000	85,000
Deferred lease obligations	164,000	120,000
Total liabilities	24,246,000	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; 7,635,000 and 7,375,000 shares issued and outstanding at January 2, 2015 and December 27, 2013, respectively	76,000	74,000
Additional paid-in capital	35,436,000	34,654,000
Accumulated deficit	(5,099,000)	(14,515,000)
Total stockholders' equity	30,413,000	20,213,000
Total liabilities and stockholders' equity	$ 54,659,000	$ 38,237,000

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Jan. 02, 2015	Dec. 27, 2013
CONSOLIDATED BALANCE SHEETS
Accounts receivable, allowance for doubtful accounts (in dollars)	$ 662,000	$ 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	7,635,000	7,375,000
Common stock, shares outstanding	7,635,000	7,375,000

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Jan. 02, 2015	Dec. 27, 2013	Dec. 28, 2012
CONSOLIDATED STATEMENTS OF OPERATIONS
Contract revenue	$ 108,080,000	$ 85,510,000	$ 93,443,000
Direct costs of contract revenue (exclusive of depreciation and amortization shown separately below):
Salaries and wages	28,207,000	24,098,000	23,218,000
Subcontractor services and other direct costs	35,611,000	24,831,000	35,741,000
Total direct costs of contract revenue	63,818,000	48,929,000	58,959,000
General and administrative expenses:
Salaries and wages, payroll taxes and employee benefits	21,394,000	20,555,000	22,421,000
Facilities and facilities related	4,371,000	4,654,000	4,871,000
Stock-based compensation	258,000	150,000	227,000
Depreciation and amortization	459,000	517,000	671,000
Lease abandonment, net	9,000	30,000	26,000
Impairment of goodwill			15,208,000
Other	9,462,000	8,067,000	10,315,000
Total general and administrative expenses	35,953,000	33,973,000	53,739,000
Income (loss) from operations	8,309,000	2,608,000	(19,255,000)
Other income (expense):
Interest income	8,000	10,000	6,000
Interest expense	(16,000)	(94,000)	(106,000)
Other, net	125,000	238,000	(28,000)
Total other income (expense), net	117,000	154,000	(128,000)
Income (loss) before income taxes	8,426,000	2,762,000	(19,383,000)
Income tax (benefit) expense	(990,000)	132,000	(2,083,000)
Net income (loss)	$ 9,416,000	$ 2,630,000	$ (17,300,000)
Earnings (loss) per share:
Basic	$ 1.26	$ 0.36	$ (2.37)
Diluted	$ 1.22	$ 0.35	$ (2.37)
Weighted-average shares outstanding:
Basic	7,488,000	7,355,000	7,310,000
Diluted	7,739,000	7,495,000	7,310,000

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Balances at Dec. 30, 2011	$ 73,000	$ 34,065,000	$ 155,000	$ 34,293,000
Balances (in shares) at Dec. 30, 2011	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	73,000	34,423,000	(17,145,000)	17,351,000
Balances (in shares) at Dec. 28, 2012	7,335,000
Increase (Decrease) in Stockholders' Equity
Shares of common stock issued in connection with employee stock purchase plan	1,000	72,000		73,000
Shares of common stock issued in connection with employee stock purchase plan (in shares)	31,000
Shares of common stock issued in connection with employee stock option exercise		9,000		9,000
Shares of common stock issued in connection with employee stock option exercise (in shares)	9,000
Stock-based compensation		150,000		150,000
Net income (loss)			2,630,000	2,630,000
Balances at Dec. 27, 2013	74,000	34,654,000	(14,515,000)	20,213,000
Balances (in shares) at Dec. 27, 2013	7,375,000			7,375,000
Increase (Decrease) in Stockholders' Equity
Shares of common stock issued in connection with employee stock purchase plan		76,000		76,000
Shares of common stock issued in connection with employee stock purchase plan (in shares)	12,000
Shares of common stock issued in connection with employee stock plans	2,000	448,000		450,000
Shares of common stock issued in connection with employee stock plans (in shares)	248,000
Stock-based compensation		258,000		258,000
Net income (loss)			9,416,000	9,416,000
Balances at Jan. 02, 2015	$ 76,000	$ 35,436,000	$ (5,099,000)	$ 30,413,000
Balances (in shares) at Jan. 02, 2015	7,635,000			7,635,000

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Jan. 02, 2015	Dec. 27, 2013	Dec. 28, 2012
Cash flows from operating activities:
Net income (loss)	$ 9,416,000	$ 2,630,000	$ (17,300,000)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	460,000	585,000	737,000
Deferred income taxes	(1,427,000)		(2,249,000)
Goodwill impairment			15,208,000
Lease abandonment expense (recovery), net	9,000	30,000	26,000
Loss (gain) on sale of equipment	11,000	(6,000)	18,000
Provision for doubtful accounts	510,000	101,000	673,000
Stock-based compensation	258,000	150,000	227,000
Changes in operating assets and liabilities:
Accounts receivable	(532,000)	2,216,000	625,000
Costs and estimated earnings in excess of billings on uncompleted contracts	(2,535,000)	225,000	10,812,000
Other receivables	4,000	(117,000)	80,000
Prepaid expenses and other current assets	133,000	(595,000)	(58,000)
Other assets	(202,000)	(26,000)	76,000
Accounts payable	(720,000)	(3,026,000)	(1,199,000)
Changes in excess of outstanding checks over bank balance	725,000	285,000	(589,000)
Accrued liabilities	4,860,000	502,000	(4,886,000)
Billings in excess of costs and estimated earnings on uncompleted contracts	1,616,000	(1,172,000)	2,667,000
Deferred lease obligations	35,000	(284,000)	(186,000)
Net cash provided by operating activities	12,621,000	1,498,000	4,682,000
Cash flows from investing activities:
Purchase of equipment and leasehold improvements	(492,000)	(306,000)	(359,000)
Proceeds from sale of equipment	5,000	27,000	20,000
Net cash used in investing activities	(487,000)	(279,000)	(339,000)
Cash flows from financing activities:
Payments on notes payable	(162,000)	(621,000)	(663,000)
Proceeds from notes payable		510,000	614,000
Borrowings under line of credit			11,663,000
Repayments on line of credit		(3,000,000)	(8,919,000)
Principal payments on capital leases	(261,000)	(62,000)	(164,000)
Proceeds from stock option exercise	450,000	9,000	11,000
Proceeds from sales of common stock under employee stock purchase plan	76,000	73,000	120,000
Net cash provided by (used in) financing activities	103,000	(3,091,000)	2,662,000
Net increase (decrease) in cash and cash equivalents	12,237,000	(1,872,000)	7,005,000
Cash and cash equivalents at beginning of the year	8,134,000	10,006,000	3,001,000
Cash and cash equivalents at end of the year	20,371,000	8,134,000	10,006,000
Cash paid during the period for:
Interest	16,000	100,000	106,000
Income taxes	134,000	324,000	139,000
Supplemental disclosures of noncash investing and financing activities:
Equipment acquired under capital leases	$ 677,000	$ 87,000	$ 151,000

ORGANIZATION AND OPERATIONS OF THE COMPANY	12 Months Ended
ORGANIZATION AND OPERATIONS OF THE COMPANY	Jan. 02, 2015
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, including comprehensive energy efficiency solutions, for utilities, private industry, and public agencies at all levels of government, primarily 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 energy efficiency, engineering and planning, 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.

+ References+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Jan. 02, 2015

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 Energy Solutions, Willdan Engineering, 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 its annual financial results based on 52 or 53-week periods ending on the Friday closest to December 31, with consideration of business days. The Company operates and reports its quarterly financial results based on the 13-week period ending on the Friday closest to March 31, June 30 and September 30 and the 13 or 14-week period ending on the Friday closest to December 31, as applicable, with consideration of business days. Fiscal year 2014 contained 53 weeks. Fiscal years 2013 and 2012 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:

	January 2, 2015		December 27, 2013
Wells Fargo Stage Coach Sweep Investment Account	$	—	$	1,103,000
Wells Fargo Money Market Mutual Fund		—		1,002,000
Wells Fargo Advantage Heritage Fund		—		48,000
Wells Fargo Collateral Investment Account		—		5,003,000
BMO Harris Bank Master Control Operating Account		20,317,000		—
Cash on hand in business checking accounts		54,000		978,000

	$	20,371,000	$	8,134,000

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 January 2, 2015 and December 27, 2013, the carrying amounts of the Company's cash and 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 six 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. Three of the six 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. See Note 12.

Off-Balance Sheet Arrangements

Other than operating lease commitments, 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. Award and incentive fees are recorded when they are fixed or determinable and consider customer contract terms.

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.

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 accrues an undiscounted liability related to claims against it for which the incurrence of a loss is probable and the amount can be reasonably estimated. The Company discloses the amount accrued and an estimate of any reasonably possible loss in excess of the amount accrued, if such disclosure is necessary for its financial statements not to be misleading. The Company does not accrue liabilities related to claims when the likelihood that a loss 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. Losses related to recorded claims are included in general and administrative expenses.

Determining probability and estimating claim amounts is highly judgmental. Initial accruals and any subsequent changes in the Company's estimates could have a material effect on its consolidated financial statements.

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.

Business Combinations

The acquisition method of accounting for business combinations requires the Company to use significant estimates and assumptions, including fair value estimates, as of the business combination date and to refine those estimates as necessary during the measurement period (defined as the period, not to exceed one year, in which the Company may adjust the provisional amounts recognized for a business combination) in a manner that is generally similar to the previous purchase method of accounting.

Under the acquisition method of accounting, the Company recognizes separately from goodwill the identifiable assets acquired, the liabilities assumed, and any noncontrolling interests in an acquiree, generally at the acquisition date fair value. The Company measures goodwill as of the acquisition date as the excess of consideration transferred, which it also measures at fair value, over the net of the acquisition date amounts of the identifiable assets acquired and liabilities assumed. Costs that the Company incurs to complete the business combination such as investment banking, legal and other professional fees are not considered part of consideration and the Company charges them to acquisition expense as they are incurred.

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, subject to judgmental assessment of the recoverability of deferred tax assets. 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. Significant judgment is applied when assessing the need for valuation allowances. Areas of estimation include the Company's consideration of future taxable income and ongoing prudent and feasible tax planning strategies. Should a change in circumstances lead to a change in judgment about the utilization of deferred tax assets in future years, the Company would adjust the related valuation allowances in the period that the change in circumstances occurs, along with a corresponding increase or charge to income. During fiscal year 2014, management assessed the available positive and negative evidence to estimate if sufficient future taxable income will be generated to utilize the existing deferred tax assets. Based on this evaluation, as of January 2, 2015, the Company reversed the valuation allowance on its deferred tax assets. The company will continue to assess the need for a valuation allowance in the future. The provision for income taxes represents the tax payable for the period and the change during the period in deferred tax assets and liabilities.

If the Company identifies changes to acquired deferred tax asset valuation allowances or liabilities related to uncertain tax positions during the measurement period and they relate to new information obtained about facts and circumstances that existed as of the acquisition date, those changes are considered a measurement period adjustment and the Company records the offset to goodwill. The Company records all other changes to deferred tax asset valuation allowances and liabilities related to uncertain tax positions in current period income tax expense.

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

Income Taxes

In July 2013, the FASB issued guidance that requires entities to present an unrecognized tax benefit, or a portion of an unrecognized tax benefit, as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward when settlement in this manner is available under the tax law and the Company intends to use the deferred tax asset for that purpose. The amendments in this update are effective for fiscal years, and interim periods within these fixed years, beginning after December 15, 2013. The adoption of this guidance did not have a material impact on the Company's consolidated financial position, results of operations or cash flows.

Discontinued Operations

In April 2014, the FASB issued guidance on reporting discontinued operations. The new guidance changes the criteria for determining which disposals can be presented as discontinued operations and modifies related disclosure requirements. Under the new guidance, a discontinued operation is defined as a disposal of a component or group of components that is disposed of or is classified as held for sale and represents a strategic shift that has or will have a major effect on an entity's operations and financial results. The guidance applies prospectively to new disposals and new classifications of disposal groups as held for sale after the effective date. The standard is required to be adopted in annual periods beginning on or after December 15, 2014. The adoption of this guidance is not expected to have any impact on the Company's consolidated financial position, results of operations or cash flows.

Revenue Recognition

In May 2014, the FASB issued an amendment to the accounting guidance related to revenue recognition. Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers: Topic 606, provides for a single comprehensive principles based standard for the recognition of revenue across all industries through the application of the following five-step process: Step 1—Identify the contract(s) with a customer, Step 2—Identify the performance obligations in the contract, Step 3—Determine the transaction price, Step 4—Allocate the transaction price to the performance obligations in the contract, and Step 5—Recognize revenue when (or as) the entity satisfies a performance obligation. The new guidance is effective prospectively for annual periods beginning after December 15, 2016. Early application is not permitted. The Company is evaluating the impact that adopting this prospective guidance will have on its consolidated financial statements.

- Definition

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

+ References+ Details

GOODWILL AND OTHER INTANGIBLE ASSETS

12 Months Ended

Jan. 02, 2015

GOODWILL AND OTHER INTANGIBLE ASSETS

GOODWILL AND OTHER INTANGIBLE ASSETS

3. GOODWILL AND OTHER INTANGIBLE ASSETS

As of January 2, 2015 and December 27, 2013, the Company had no goodwill.

The gross amounts and accumulated amortization of the Company's acquired identifiable intangible assets with finite useful lives as of January 2, 2015 and December 27, 2013, included in intangible assets, net in the accompanying consolidated balance sheets, were as follows:

	January 2, 2015				December 27, 2013
	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		282,000		282,000		282,000		5
Non-compete agreements		30,000		30,000		30,000		30,000		3

	$	1,232,000	$	1,232,000	$	1,232,000	$	1,232,000

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.

For the years ended January 2, 2015, December 27, 2013 and December 28, 2012, the Company's amortization expense for acquired identifiable intangible assets with finite useful lives was $0, $12,000 and $37,000, respectively. There is no estimated future amortization expense for acquired identifiable intangible assets.

- 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

Jan. 02, 2015

EARNINGS PER SHARE (EPS)

EARNINGS PER SHARE (EPS)

4. 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
	2014		2013		2012
Net income (loss)	$	9,416,000	$	2,630,000	$	(17,300,000	)


Weighted-average common shares outstanding		7,488,000		7,355,000		7,310,000
Effect of dilutive stock options and restricted stock awards		251,000		140,000		—

Weighted-average common stock outstanding-diluted		7,739,000		7,495,000		7,310,000


Earnings (loss) per share:
Basic	$	1.26	$	0.36	$	(2.37	)


Diluted	$	1.22	$	0.35	$	(2.37	)

For the fiscal year ended January 2, 2015, 251,000 options were excluded from the calculation of dilutive potential common shares, compared to 459,000 and 654,000 options, for fiscal 2013 and fiscal 2012, 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.

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ACCOUNTS RECEIVABLE

12 Months Ended

Jan. 02, 2015

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

5. ACCOUNTS RECEIVABLE

Accounts receivable consisted of the following at January 2, 2015 and December 27, 2013:

	January 2, 2015			December 27, 2013
Billed	$	13,151,000		$	12,879,000
Unbilled		12,170,000			9,635,000
Contract retentions		700,000			673,000

		26,021,000			23,187,000
Allowance for doubtful accounts		(662,000	)		(385,000	)

	$	25,359,000		$	22,802,000

The movements in the allowance for doubtful accounts consisted of the following for fiscal years 2014, 2013 and 2012:

	Fiscal Year
	2014			2013			2012
Balance as of the beginning of the year	$	385,000		$	303,000		$	421,000
Provision for doubtful accounts		486,000			189,000			220,000
Write-offs of uncollectible accounts		(209,000	)		(107,000	)		(341,000	)
Recoveries of accounts written off		—			—			3,000

Balance as of the end of the year	$	662,000		$	385,000		$	303,000

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 January 2, 2015 and December 27, 2013 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 January 2, 2015, one client accounted for 17% of outstanding receivables, as compared to 26% of the Company's outstanding receivables as of December 27, 2013.

- 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.

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EQUIPMENT AND LEASEHOLD IMPROVEMENTS

12 Months Ended

Jan. 02, 2015

EQUIPMENT AND LEASEHOLD IMPROVEMENTS

EQUIPMENT AND LEASEHOLD IMPROVEMENTS

6. EQUIPMENT AND LEASEHOLD IMPROVEMENTS

Equipment and leasehold improvements consisted of the following at January 2, 2015 and December 27, 2013:

	January 2, 2015			December 27, 2013
Furniture and fixtures	$	2,994,000		$	3,039,000
Computer hardware and software		5,667,000			6,338,000
Leasehold improvements		785,000			776,000
Equipment under capital leases		919,000			831,000
Automobiles, trucks, and field equipment		677,00			533,000

		11,042,000			11,517,000
Accumulated depreciation and amortization		(9,658,000	)		(10,826,000	)

Equipment and leasehold improvements, net	$	1,384,000		$	691,000

Included in accumulated depreciation and amortization is $176,000 and $152,000 of amortization expense related to equipment held under capital leases in fiscal years 2014 and 2013, respectively.

- 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

12 Months Ended

Jan. 02, 2015

ACCRUED LIABILITIES

ACCRUED LIABILITIES

7. ACCRUED LIABILITIES

Accrued liabilities consisted of the following at January 2, 2015 and December 27, 2013:

	January 2, 2015		December 27, 2013
Accrued bonuses	$	1,450,000	$	31,000
Paid leave bank		1,404,000		1,243,000
Compensation and payroll taxes		1,371,000		749,000
Accrued legal		556,000		356,000
Accrued workers' compensation insurance		192,000		141,000
Accrued rent		149,000		367,000
Employee withholdings		637,000		343,000
Client deposits		79,000		232,000
Unvouchered accounts payable		4,462,000		2,282,000
Other		368,000		64,000

Total accrued liabilities	$	10,668,000	$	5,808,000

EQUITY PLANS

12 Months Ended

Jan. 02, 2015

EQUITY PLANS

EQUITY PLANS

8. 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 $258,000, $150,000 and $227,000 for fiscal years 2014, 2013 and 2012, 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 168,500 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 January 2, 2015, options granted, net of forfeitures and expirations, under the 2006 Plan consisted of 162,500 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. The 2008 Plan initially had 450,000 shares of common stock reserved for issuance (not counting any shares originally available under the 2006 Plan that "poured over.") 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 426,602 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 January 2, 2015, options granted, net of forfeitures and exercises, under the 2008 Plan consisted of 646,234 shares, 111,000 shares and 50,000 shares for incentive stock options, non-statutory stock options and restricted stock grants, 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:

	2014	2013	2012
Expected volatility	38.35% - 40.00%	40%	39%
Expected dividends	0%	0%	0%
Expected term (in years)	6.00	5.75 - 6.00	5.75 - 6.00
Risk-free rate	1.63% - 1.73%	1.31% - 1.36%	0.65% - 1.09%

The Company's restricted stock awards are valued on the closing price of the Company's common stock on the date of grant and typically vest over a two year period.

Summary of Stock Option Activity

A summary of option activity under the 2006 Plan and 2008 Plan as of January 2, 2015 and changes during the fiscal years ended January 2, 2015, December 27, 2013 and December 28, 2012 is presented below. The intrinsic value of the fully-vested options is $5,960,000, based on the Company's closing stock price of $14.50 on January 2, 2015.

	Options			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (Years)
Outstanding at December 27, 2013		978,000		$	3.86		6.95
Granted		235,000			10.23		9.68
Exercised		(198,000	)		2.24		4.74
Forfeited or expired		(89,000	)		2.57		—

Outstanding at January 2, 2015		926,000		$	5.84		6.44


Vested at January 2, 2015		595,000		$	4.47		4.92


Exercisable at January 2, 2015		595,000		$	4.47		4.92

	Options			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (Years)
Outstanding at December 28, 2012		992,000		$	3.86		6.95
Granted		100,000			3.62		2.44
Exercised		(9,000	)		1.65		5.67
Forfeited or expired		(105,000	)		—		—

Outstanding at December 27, 2013		978,000		$	3.95		3.35


Vested at December 27, 2013		796,000		$	4.04		7.90


Exercisable at December 27, 2013		796,000		$	4.04		7.90

	Options			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (Years)
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

A summary of the status of the Company's nonvested options and changes in nonvested options during the fiscal years ended January 2, 2015, December 27, 2013 and December 28, 2012, is presented below:

	Options			Weighted- Average Grant-Date Fair Value
Nonvested at December 27, 2013		207,000		$	3.55
Granted		235,000			4.15
Vested		(108,000	)		3.41
Forfeited		(3,000	)		3.85

Nonvested at January 2, 2015		331,000			3.37

	Options			Weighted- Average Grant-Date Fair Value
Nonvested at December 28, 2012		293,000		$	1.28
Granted		100,000			3.62
Vested		(143,000	)		3.17
Forfeited		(43,000	)		3.33

Nonvested at December 27, 2013		207,000			3.55

	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

Summary of Restricted Stock Activity

A summary of restricted stock activity under the 2008 Plan as of January 2, 2015 and changes during the fiscal years ended January 2, 2015, is presented below. The intrinsic value of the fully-vested restricted stock is $144,000, based on the Company's grant date price of $7.13 for fiscal 2014.

	Restricted Stock			Weighted- Average Grant Date Fair Value
Outstanding at December 27, 2013		25,000		$	2.96
Granted		25,000			7.13
Vested		(12,500	)		2.96
Forfeited					—

Outstanding at January 2, 2015		37,500		$	5.74

As of January 2, 2015, there was $422,000 and $142,000 of total unrecognized compensation expense related to non-vested stock options and restricted stock grants, respectively. That expense is expected to be recognized over a weighted-average period of 6.04 years. There were no options granted that were immediately vested during the fiscal years ended January 2, 2015, December 27, 2013 and December 28, 2012.

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 January 2, 2015, there were 81,113 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.

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DEBT OBLIGATIONS

12 Months Ended

Jan. 02, 2015

DEBT OBLIGATIONS

DEBT OBLIGATIONS

9. DEBT OBLIGATIONS

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

	2014		2013
Outstanding borrowings on line of credit	$	—	$	—
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		—		7,000
Notes payable for insurance, 9 month term, bearing interest at 1.9%, payable in monthly principal and interest installments of $28,000 through August 2014		—		462,000
Notes payable for insurance, 9 month term, bearing interest at 1.8%, payable in monthly principal and interest installments of $50,000 through August 2015		352,000		—
Other		3,000		48,000

		355,000		517,000
Less current portion		355,000		517,000

Debt obligations, less current portion	$	—	$	—

On March 24, 2014, the Company entered into a credit agreement with BMO Harris Bank, N.A. ("BMO") that 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 delayed draw term loan facility of up to $2.5 million. 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 January 2, 2015, there were no outstanding borrowings under the revolving line of credit or term loan facility and all $7.5 million under the revolving line of credit and $2.5 million under the delayed draw term loan facility were available for borrowing. Under the BMO credit agreement, as of January 2, 2015, no cash amounts are restricted. The revolving line of credit matures on March 24, 2016 and term loans can be requested at any time prior to February 23, 2016. Subject to certain conditions, including that the Company is not in default under the credit agreement and that the Company's trailing twelve month EBITDA (as defined in the credit agreement) is not less than $5.0 million as of the end of the third fiscal quarter of 2015, the Company may request that the maturity date be extended by one year to March 24, 2017 and term loans could accordingly be requested at any time prior to February 22, 2017. 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. 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 January 2, 2015 the Company elected to finance its insurance premiums for the upcoming fiscal year.

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.

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) not to exceed $2.5 million during the term of the agreement and the total consideration for any individual permitted acquisition not to 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.

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 was also required to 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, in connection with entering into the credit facility with BMO discussed above, the Company reduced the size of this Wells Fargo facility from $5.0 million to $75,905, which is the amount outstanding under a current letter of credit and extended the maturity of the letter of credit until June 1, 2014. On July 1, 2014, the Company further extended the maturity of the letter of credit to June 30, 2015.

- 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

12 Months Ended

Jan. 02, 2015

COMMITMENTS

COMMITMENTS

10. COMMITMENTS

Leases

The Company is obligated under capital leases for certain furniture and office equipment that expire at various dates through the year 2017.

The Company also leases certain office facilities under non-cancelable operating leases that expire at various dates through the year 2017 and is committed under non-cancelable operating leases for the lease of computer equipment and automobiles through the year 2015.

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

	Capital			Operating
Fiscal year:
2015	$	352,000		$	1,862,000
2016		259,000			965,000
2017		56,000			695,000
2018		—			502,000
2019		—			494,000
Thereafter		—			49,000

Total future minimum lease payments		667,000		$	4,567,000


Amount representing maintenance		(24,000	)
Amount representing interest (at rates ranging from 3.25% to 3.75%)		(13,000	)

Present value of net minimum lease payments under capital leases		630,000
Less current portion		324,000

	$	306,000

During the fiscal year ended January 2, 2015, 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 $9,000. This expense includes future rental obligations and other costs associated with the leased space net of the fair value of subleases.

Rent expense and related charges for common area maintenance for all facility operating leases for fiscal years 2014, 2013 and 2012 was approximately $3,004,000, $3,405,000 and $3,615,000, respectively.

The following is a reconciliation of the liability for lease abandonment expense for fiscal years 2014 and 2013:

	Fiscal 2014			Fiscal 2013
Liability for abandoned leases as of beginning of year	$	122,000		$	162,000
Lease abandonment expense, net		9,000			30,000
Lease payments on abandoned leases, net of sublease payments		(153,000	)		(189,000	)
Other		66,000			119,000

Liability for abandoned leases as of the end of the year	$	44,000		$	122,000

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 $624,000, $507,000 and $248,000 during fiscal years 2014, 2013 and 2012, 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 2014, 2013 and 2012 totaled approximately $1,500,000, $262,000 and $258,000, respectively, of which approximately $1,450,000 and $31,000 is included in accrued liabilities at January 2, 2015 and December 27, 2013, 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, $139,000 as of January 2, 2015 and $137,000 as of December 27, 2013.

- 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.

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INCOME TAXES

12 Months Ended

Jan. 02, 2015

INCOME TAXES

INCOME TAXES

11. INCOME TAXES

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

	Fiscal Year
	2014			2013		2012
Current federal taxes	$	274,000		$	88,000	$	88,000
Current state taxes		164,000			44,000		77,000
Deferred federal taxes (benefit)		(782,000	)		—		(1,830,000	)
Deferred state taxes (benefit)		(646,000	)		—		(418,000	)

	$	(990,000	)	$	132,000	$	(2,083,000	)

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 2014, 2013 and 2012 are as follows:

	2014			2013			2012
Computed "expected" federal income tax expense (benefit)	$	2,864,000		$	940,000		$	(6,590,000	)
Permanent differences		139,000			93,000			93,000
Current and deferred state income tax expense (benefit), net of federal benefit		586,000			(19,000	)		(1,081,000	)
Change in valuation allowances on deferred tax assets		(4,576,000	)		(897,000	)		5,473,000
Other		(3,000	)		15,000			22,000

	$	(990,000	)	$	132,000		$	(2,083,000	)

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

	January 2, 2015			December 27, 2013			December 28, 2012
Current deferred tax assets:
Accounts receivable allowance	$	265,000		$	156,000		$	119,000
Other accrued liabilities		1,482,000			764,000			866,000

		1,747,000			920,000			985,000
Valuation allowance		—			(483,000	)		(570,000	)

Net deferred tax assets		1,747,000			437,000			415,000

Current deferred tax liabilities:
Deferred revenue		(4,878,000	)		(4,125,000	)		(3,867,000	)

		(4,878,000	)		(4,125,000	)		(3,867,000	)

Net current deferred tax liability	$	(3,131,000	)	$	(3,688,000	)	$	(3,452,000	)


Deferred tax assets, net of current portion:
Federal and state net operating losses	$	244,000		$	3,157,000		$	3,370,000
Intangible assets		4,016,000			4,571,000			4,962,000
Other		409,000			64,000			143,000

		4,669,000			7,792,000			8,475,000
Valuation allowance		—			(4,093,000	)		(4,903,000	)

Net deferred tax assets		4,669,000			3,699,000			3,572,000
Deferred tax liabilities, net of current portion:
Fixed assets		(111,000	)		(11,000	)		(67,000	)
Other		—			—			(53,000	)

Net non-current deferred tax assets	$	4,558,000		$	3,688,000		$	3,452,000

At January 2, 2015, the Company had state operating loss carryovers of $4.0 million. The carryovers expire through 2033. During 2014 management assessed the available positive and negative evidence to estimate if sufficient future taxable income will be generated to utilize the existing deferred tax assets. Significant pieces of objective positive evidence evaluated were the cumulative earnings generated over the three-year period ended January 2, 2015 and the Company's strong future earnings projections. Based on this evaluation, as of January 2, 2015, the Company reversed $4.6 million of its valuation allowance.

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. As of January 2, 2015 and December 27, 2013, there was no unrecognized tax benefit. The Company may be subject to examination by the Internal Revenue Service for calendar years 2011 through 2014. The Company may also be subject to examination on certain state and local jurisdictions for the years 2010 through 2014.

- 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.

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SEGMENT INFORMATION

12 Months Ended

Jan. 02, 2015

SEGMENT INFORMATION

SEGMENT INFORMATION

12. SEGMENT INFORMATION

The Company has four reporting segments: Energy Efficiency Services, Engineering Services, Public Finance Services and Homeland Security Services. The Engineering Services segment consists of Willdan Engineering and Public Agency Resources. The Energy Efficiency Services segment, which consists of Willdan Energy Solutions, provides energy efficiency consulting services to utilities, state agencies, municipalities, private industry and non-profit organizations. The Engineering Services segment offers a broad range of engineering and planning services to our public and private sector clients. 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 January 2, 2015. 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)			Intersegment			Consolidated Total
Fiscal Year 2014:
Contract revenue	$	40,783,000		$	52,941,000		$	10,630,000		$	3,726,000		$	—		$	—		$	108,080,000
Depreciation and amortization		191,000			212,000			39,000			18,000			—			—			459,000
Interest expense (income)		17,000			(33,000	)		2,000			(2,000	)								(16,000	)
Segment profit (loss) before income tax expense		4,008,000			4,814,000			661,000			443,000			(1,500,000	)		—			8,426,000
Income tax (benefit) expense		(454,000	)		(599,000	)		(64,000	)		(49,000	)		176,000			—			(990,000	)
Net income (loss)		4,462,000			5,413,000			725,000			492,000			(1,676,000	)		—			9,416,000
Segment assets(1)		11,166,000			11,769,000			3,944,000			708,000			50,202,000			(23,130,000	)		54,659,000
Fiscal Year 2013:
Contract revenue	$	35,217,000		$	36,041,000		$	9,845,000		$	4,407,000		$	—		$	—		$	85,510,000
Depreciation and amortization		214,000			223,000			41,000			39,000			—			—			517,000
Interest (income) expense		(68,000	)		(25,000	)		(3,000	)		2,000			—			—			(94,000	)
Segment profit before income tax expense		1,125,000			710,000			535,000			392,000			—			—			2,762,000
Income tax expense (benefit)		53,000			45,000			17,000			17,000			—			—			132,000
Net income		1,072,000			665,000			518,000			375,000			—			—			2,630,000
Segment assets(1)		10,436,000			10,305,000			3,528,000			1,406,000			35,692,000			(23,130,000	)		38,237,000
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 expense (benefit)		(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

(1)	Segment assets are presented net of intercompany receivables.
(2)	The following sets forth the assets that are included in Unallocated Corporate as of January 2, 2015, December 27, 2013 and December 30, 2011.

	2014		2013		2012
Assets:
Cash and cash equivalents	$	20,371,000	$	7,341,000	$	9,881,000
Prepaid expenses		1,404,000		1,206,000		1,041,000
Intercompany receivables		85,259,000		114,800,000		113,615,000
Other receivables		19,000		73,000		49,000
Equipment and leasehold improvements, net		440,000		177,000		194,000
Investments in subsidiaries		23,130,000		23,130,000		23,130,000
Other		4,640,000		3,765,000		3,536,000

	$	135,263,000	$	150,492,000	$	151,446,000

- 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.

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+ Details

CONTINGENCIES	12 Months Ended
CONTINGENCIES	Jan. 02, 2015
CONTINGENCIES
CONTINGENCIES	13. 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. City of Glendale v. Willdan Financial Services, Superior Court of California, Los Angeles County A complaint was filed against the Company on July 16, 2014 relating to a project performed by Willdan Financial Services to prepare a Cost of Services Analysis (a "COSA") for the Department of Water and Power of the City of Glendale, California (the "City of Glendale"). The purpose of the COSA was to assist the City of Glendale in setting water rates for property owners. The lawsuit alleges that the City of Glendale suffered damages due to mistakes in the COSA, as follows: the City of Glendale received less revenue than anticipated in an amount exceeding $9,000,000; the City of Glendale was required to retain another consultant to prepare a new COSA at the cost of $130,000; and the City of Glendale incurred costs associated with noticing and conducting public hearings at a cost of $83,052. The Company denies the allegations asserted in the lawsuit and will vigorously defend against the claims. Additionally, this matter is covered by the Company's professional liability insurance policy.

QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

12 Months Ended

Jan. 02, 2015

QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

14. QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

The tables below reflect selected quarterly information for the fiscal years ended January 2, 2015 and December 27, 2013.

	Fiscal Three Months Ended
	March 28, 2014		June 27, 2014		September 26, 2014			January 2, 2015
	(in thousands except per share amounts)
Contract revenue	$	22,686	$	26,970	$	28,187		$	30,237
Income from operations		1,312		1,941		2,651			2,405
Income tax expense (benefit)		44		64		(1,464	)		366
Net income		1,315		1,893		4,161			2,047
Earnings per share:
Basic	$	0.18	$	0.26	$	0.55		$	0.27
Diluted	$	0.17	$	0.25	$	0.53		$	0.26
Weighted-average shares outstanding:
Basic		7,397		7,405		7,507			7,618
Diluted		7,609		7,661		7,855			7,986

	Fiscal Three Months Ended
	March 29, 2013		June 28, 2013			September 27, 2013		December 27, 2013
	(in thousands except per share amounts)
Contract revenue	$	21,385	$	20,496		$	21,167	$	22,462
Income from operations		457		718			882		551
Income tax expense (benefit)		49		(8	)		44		47
Net income		399		688			842		701
Earnings per share:
Basic	$	0.05	$	0.09		$	0.11	$	0.10
Diluted	$	0.05	$	0.09		$	0.11	$	0.09
Weighted-average shares outstanding:
Basic		7,335		7,353			7,359		7,375
Diluted		7,382		7,401			7,526		7,520

- 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

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Jan. 02, 2015
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	15. SUBSEQUENT EVENTS Acquisitions. On January 15, 2015, the Company completed two separate acquisitions. Through its wholly-owned subsidiary, Willdan Energy Solutions ("WES"), the Company acquired all of the outstanding shares of Abacus Resource Management Company ("Abacus"), an Oregon-based energy engineering company. In addition, through its wholly-owned subsidiary WES, the Company also acquired substantially all of the assets of 360 Energy Engineers, LLC ("360 Energy"), a Kansas-based energy and engineering energy management consulting company. Pursuant to the terms of the Stock Purchase Agreement, dated as of January 15, 2015 (the "Abacus Agreement"), by and among the Company, WES, Abacus and Mark Kinzer and Steve Rubbert (the "Abacus Shareholders"), WES will pay the Abacus Shareholders a maximum purchase price of $6,150,000, consisting of (i) $2,500,000 in cash paid at closing (subject to certain post-closing adjustments), (ii) 75,758 shares of Common Stock, par value $0.01 per share, of the Company ("Common Stock") equaling $1,000,000 based on the volume-weighted average price of shares of the Common Stock for the ten trading days immediately prior to, but not including, the closing date of the Abacus Acquisition, (iii) $1,250,000 aggregate principal amount of promissory notes issued to the Abacus Shareholders (collectively, the "Abacus Notes") and (iv) up to $1,400,000 in cash, payable at the end of the Company's and WES's 2015 and 2016 fiscal years, if certain financial targets of Abacus are met during such fiscal years. The Abacus Notes were issued in an initial outstanding principal amount of $625,000 to each of the Abacus Shareholders. The Abacus Notes provide for a fixed interest rate of 4% per annum and are fully amortizing and payable in equal monthly installments between January 15, 2015 and their January 15, 2017 maturity date. The Abacus Notes contain events of default provisions customary for documents of their nature. Pursuant to the terms of the Asset Purchase Agreement, dated as of January 15, 2015 (the "360 Energy Agreement"), by and among the Company, WES and 360 Energy, WES will pay 360 Energy a maximum purchase price of $15,000,000, consisting of (i) $4,875,000 in cash paid at closing, (ii) 47,348 shares of Common Stock equaling $625,000 based on the volume-weighted average price of shares of the Common Stock for the ten trading days immediately prior to, but not including, the closing date of the 360 Energy Acquisition, (iii) $3,000,000 aggregate principal amount of promissory note issued to 360 Energy (the "360 Energy Note" and, together with the Abacus Notes, the "Notes") and (iv) up to $6,500,000 in cash, payable at the end of the Company's and WES's 2015, 2016 and 2017 fiscal years, if certain financial targets of WES's division made up of the assets acquired from, and former employees of, 360 Energy are met during such fiscal years. The 360 Energy Note was issued in an initial outstanding principal amount of $3,000,000. The 360 Energy Note provides for a fixed interest rate of 4% per annum and is fully amortizing and payable in equal monthly installments between January 15, 2015 and their January 15, 2018 maturity date. The 360 Energy Note contains events of default provisions customary for documents of its nature. The Company also provided a guaranty to 360 Energy which guarantees WES's obligations under the promissory note issued to 360 Energy. To finance the cash paid at closing for the acquisitions of Abacus and 360 Energy, the Company borrowed $2,000,000 under its delayed draw term loan facility and used cash on hand to pay the remaining $5,375,000. Amended Credit Facility. On January 14, 2015, the Company and its subsidiaries, as guarantors, entered into the Second Amendment (the "Second Amendment") to the Credit Agreement (as amended, the "BMO Credit Agreement"), dated as of March 24, 2014, by and between the Company, the guarantors listed therein and BMO Harris Bank National Association ("BMO Harris"). The BMO Credit Agreement governs the Company's credit facility that includes a revolving line of credit and a delayed draw term loan facility. The Second Amendment revised the BMO Credit Agreement to, among other things, permit the acquisitions of Abacus and 360 Energy, the incurrence of the Notes and the 360 Energy Guaranty issued in connection with the acquisitions of Abacus and 360 Energy and to add Abacus as a guarantor under the BMO Credit Agreement upon the closing of the acquisition of Abacus. The Second Amendment also increased the amount available to the Company for borrowing under the delayed draw term loan facility from $2,500,000 to $3,000,000. In addition, the Second Amendment increased the interest rate under the delayed draw term loan facility by 25 basis points. Giving effect to the Second Amendment, borrowings under the delayed draw term loan facility will now bear interest, at the Company's option, at (a) the base rate plus an applicable margin ranging between 1.25% and 1.75%, or (b) the LIBOR rate plus an applicable margin ranging between 2.25% and 2.75%. Borrowings under the revolving line of credit will continue to bear interest, at the Company's option, at (a) the base rate plus an applicable margin ranging between 0.75% and 1.25%, or (b) the LIBOR rate plus an applicable margin ranging between 1.75% and 2.25%. The applicable margin is determined based on the Company's total leverage ratio. The Second Amendment also revised some of the covenants in the BMO Credit Agreement. As a result of the Second Amendment, the Company must maintain (A) a maximum total leverage ratio of not more than 2.25 for the first four fiscal quarters after the acquisitions of Abacus and 360 Energy, and not more than 2.0 thereafter and (B) a minimum tangible net worth of at least (x) the greater of (1) $5.0 million and (2) 85% of the Company's actual tangible net worth as of March 31, 2015, plus (y) an amount equal to 50% of net income for the first fiscal quarter of 2015, and 50% of net income (only if positive) for each fiscal quarter ending thereafter, plus or minus (z) 80% of any adjustments to the Company's tangible net worth arising as a result of the consummation of the acquisitions of Abacus and 360 Energy. The limit on the total consideration allowed for all permitted acquisitions (including potential future earn-out obligations) during the term of the BMO Credit Agreement was also reduced from $2.5 million to $1.5 million. In addition, the conditions required to extend the maturity date of the credit facility by one year to March 24, 2017 were amended to require that the Company have a trailing twelve month EBITDA (as defined in the BMO Credit Agreement) of not less than $10.0 million (previously $5.0 million) as of the end of the third fiscal quarter of 2015.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Jan. 02, 2015

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

Fiscal Years

Cash, Cash Equivalents and Liquid Investments

	January 2, 2015		December 27, 2013
Wells Fargo Stage Coach Sweep Investment Account	$	—	$	1,103,000
Wells Fargo Money Market Mutual Fund		—		1,002,000
Wells Fargo Advantage Heritage Fund		—		48,000
Wells Fargo Collateral Investment Account		—		5,003,000
BMO Harris Bank Master Control Operating Account		20,317,000		—
Cash on hand in business checking accounts		54,000		978,000

	$	20,371,000	$	8,134,000

Fair Value of Financial Instruments

Segment Information

Off-Balance Sheet Arrangements

Accounting for Contracts

General and Administrative Expenses

Leases

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

Accounting for Claims Against the Company

Stock Options

Business Combinations

Income Taxes

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

New Accounting Pronouncements

Income Taxes

Discontinued Operations

Revenue Recognition

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Jan. 02, 2015

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of cash and cash equivalents

	January 2, 2015		December 27, 2013
Wells Fargo Stage Coach Sweep Investment Account	$	—	$	1,103,000
Wells Fargo Money Market Mutual Fund		—		1,002,000
Wells Fargo Advantage Heritage Fund		—		48,000
Wells Fargo Collateral Investment Account		—		5,003,000
BMO Harris Bank Master Control Operating Account		20,317,000		—
Cash on hand in business checking accounts		54,000		978,000

	$	20,371,000	$	8,134,000

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

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

12 Months Ended

Jan. 02, 2015

GOODWILL AND OTHER INTANGIBLE ASSETS

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

	January 2, 2015				December 27, 2013
	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		282,000		282,000		282,000		5
Non-compete agreements		30,000		30,000		30,000		30,000		3

	$	1,232,000	$	1,232,000	$	1,232,000	$	1,232,000

EARNINGS PER SHARE (EPS) (Tables)

12 Months Ended

Jan. 02, 2015

EARNINGS PER SHARE (EPS)

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

	Fiscal Year
	2014		2013		2012
Net income (loss)	$	9,416,000	$	2,630,000	$	(17,300,000	)


Weighted-average common shares outstanding		7,488,000		7,355,000		7,310,000
Effect of dilutive stock options and restricted stock awards		251,000		140,000		—

Weighted-average common stock outstanding-diluted		7,739,000		7,495,000		7,310,000


Earnings (loss) per share:
Basic	$	1.26	$	0.36	$	(2.37	)


Diluted	$	1.22	$	0.35	$	(2.37	)

ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Jan. 02, 2015

ACCOUNTS RECEIVABLE

Schedule of accounts receivable

	January 2, 2015			December 27, 2013
Billed	$	13,151,000		$	12,879,000
Unbilled		12,170,000			9,635,000
Contract retentions		700,000			673,000

		26,021,000			23,187,000
Allowance for doubtful accounts		(662,000	)		(385,000	)

	$	25,359,000		$	22,802,000

Schedule of the movements in the allowance for doubtful accounts

	Fiscal Year
	2014			2013			2012
Balance as of the beginning of the year	$	385,000		$	303,000		$	421,000
Provision for doubtful accounts		486,000			189,000			220,000
Write-offs of uncollectible accounts		(209,000	)		(107,000	)		(341,000	)
Recoveries of accounts written off		—			—			3,000

Balance as of the end of the year	$	662,000		$	385,000		$	303,000

EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Tables)

12 Months Ended

Jan. 02, 2015

EQUIPMENT AND LEASEHOLD IMPROVEMENTS

Schedule of equipment and leasehold improvements

	January 2, 2015			December 27, 2013
Furniture and fixtures	$	2,994,000		$	3,039,000
Computer hardware and software		5,667,000			6,338,000
Leasehold improvements		785,000			776,000
Equipment under capital leases		919,000			831,000
Automobiles, trucks, and field equipment		677,00			533,000

		11,042,000			11,517,000
Accumulated depreciation and amortization		(9,658,000	)		(10,826,000	)

Equipment and leasehold improvements, net	$	1,384,000		$	691,000

ACCRUED LIABILITIES (Tables)

12 Months Ended

Jan. 02, 2015

ACCRUED LIABILITIES

Schedule of accrued liabilities

	January 2, 2015		December 27, 2013
Accrued bonuses	$	1,450,000	$	31,000
Paid leave bank		1,404,000		1,243,000
Compensation and payroll taxes		1,371,000		749,000
Accrued legal		556,000		356,000
Accrued workers' compensation insurance		192,000		141,000
Accrued rent		149,000		367,000
Employee withholdings		637,000		343,000
Client deposits		79,000		232,000
Unvouchered accounts payable		4,462,000		2,282,000
Other		368,000		64,000

Total accrued liabilities	$	10,668,000	$	5,808,000

EQUITY PLANS (Tables)

12 Months Ended

Jan. 02, 2015

EQUITY PLANS

Schedule of assumptions

	2014	2013	2012
Expected volatility	38.35% - 40.00%	40%	39%
Expected dividends	0%	0%	0%
Expected term (in years)	6.00	5.75 - 6.00	5.75 - 6.00
Risk-free rate	1.63% - 1.73%	1.31% - 1.36%	0.65% - 1.09%

Summary of option activity and changes during the period

	Options			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (Years)
Outstanding at December 27, 2013		978,000		$	3.86		6.95
Granted		235,000			10.23		9.68
Exercised		(198,000	)		2.24		4.74
Forfeited or expired		(89,000	)		2.57		—

Outstanding at January 2, 2015		926,000		$	5.84		6.44


Vested at January 2, 2015		595,000		$	4.47		4.92


Exercisable at January 2, 2015		595,000		$	4.47		4.92

	Options			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (Years)
Outstanding at December 28, 2012		992,000		$	3.86		6.95
Granted		100,000			3.62		2.44
Exercised		(9,000	)		1.65		5.67
Forfeited or expired		(105,000	)		—		—

Outstanding at December 27, 2013		978,000		$	3.95		3.35


Vested at December 27, 2013		796,000		$	4.04		7.90


Exercisable at December 27, 2013		796,000		$	4.04		7.90

	Options			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (Years)
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

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

	Options			Weighted- Average Grant-Date Fair Value
Nonvested at December 27, 2013		207,000		$	3.55
Granted		235,000			4.15
Vested		(108,000	)		3.41
Forfeited		(3,000	)		3.85

Nonvested at January 2, 2015		331,000			3.37

	Options			Weighted- Average Grant-Date Fair Value
Nonvested at December 28, 2012		293,000		$	1.28
Granted		100,000			3.62
Vested		(143,000	)		3.17
Forfeited		(43,000	)		3.33

Nonvested at December 27, 2013		207,000			3.55

	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

Summary of restricted stock activity

	Restricted Stock			Weighted- Average Grant Date Fair Value
Outstanding at December 27, 2013		25,000		$	2.96
Granted		25,000			7.13
Vested		(12,500	)		2.96
Forfeited					—

Outstanding at January 2, 2015		37,500		$	5.74

DEBT OBLIGATIONS (Tables)

12 Months Ended

Jan. 02, 2015

DEBT OBLIGATIONS

Schedule of debt obligations, excluding obligations under capital leases

	2014		2013
Outstanding borrowings on line of credit	$	—	$	—
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		—		7,000
Notes payable for insurance, 9 month term, bearing interest at 1.9%, payable in monthly principal and interest installments of $28,000 through August 2014		—		462,000
Notes payable for insurance, 9 month term, bearing interest at 1.8%, payable in monthly principal and interest installments of $50,000 through August 2015		352,000		—
Other		3,000		48,000

		355,000		517,000
Less current portion		355,000		517,000

Debt obligations, less current portion	$	—	$	—

COMMITMENTS (Tables)

12 Months Ended

Jan. 02, 2015

COMMITMENTS

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

	Capital			Operating
Fiscal year:
2015	$	352,000		$	1,862,000
2016		259,000			965,000
2017		56,000			695,000
2018		—			502,000
2019		—			494,000
Thereafter		—			49,000

Total future minimum lease payments		667,000		$	4,567,000


Amount representing maintenance		(24,000	)
Amount representing interest (at rates ranging from 3.25% to 3.75%)		(13,000	)

Present value of net minimum lease payments under capital leases		630,000
Less current portion		324,000

	$	306,000

Schedule of reconciliation of the liability for lease abandonment expense

	Fiscal 2014			Fiscal 2013
Liability for abandoned leases as of beginning of year	$	122,000		$	162,000
Lease abandonment expense, net		9,000			30,000
Lease payments on abandoned leases, net of sublease payments		(153,000	)		(189,000	)
Other		66,000			119,000

Liability for abandoned leases as of the end of the year	$	44,000		$	122,000

INCOME TAXES (Tables)

12 Months Ended

Jan. 02, 2015

INCOME TAXES

Schedule of provision (benefit) for income taxes

	Fiscal Year
	2014			2013		2012
Current federal taxes	$	274,000		$	88,000	$	88,000
Current state taxes		164,000			44,000		77,000
Deferred federal taxes (benefit)		(782,000	)		—		(1,830,000	)
Deferred state taxes (benefit)		(646,000	)		—		(418,000	)

	$	(990,000	)	$	132,000	$	(2,083,000	)

Schedule of sources and tax effects of the differences

	2014			2013			2012
Computed "expected" federal income tax expense (benefit)	$	2,864,000		$	940,000		$	(6,590,000	)
Permanent differences		139,000			93,000			93,000
Current and deferred state income tax expense (benefit), net of federal benefit		586,000			(19,000	)		(1,081,000	)
Change in valuation allowances on deferred tax assets		(4,576,000	)		(897,000	)		5,473,000
Other		(3,000	)		15,000			22,000

	$	(990,000	)	$	132,000		$	(2,083,000	)

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

	January 2, 2015			December 27, 2013			December 28, 2012
Current deferred tax assets:
Accounts receivable allowance	$	265,000		$	156,000		$	119,000
Other accrued liabilities		1,482,000			764,000			866,000

		1,747,000			920,000			985,000
Valuation allowance		—			(483,000	)		(570,000	)

Net deferred tax assets		1,747,000			437,000			415,000

Current deferred tax liabilities:
Deferred revenue		(4,878,000	)		(4,125,000	)		(3,867,000	)

		(4,878,000	)		(4,125,000	)		(3,867,000	)

Net current deferred tax liability	$	(3,131,000	)	$	(3,688,000	)	$	(3,452,000	)


Deferred tax assets, net of current portion:
Federal and state net operating losses	$	244,000		$	3,157,000		$	3,370,000
Intangible assets		4,016,000			4,571,000			4,962,000
Other		409,000			64,000			143,000

		4,669,000			7,792,000			8,475,000
Valuation allowance		—			(4,093,000	)		(4,903,000	)

Net deferred tax assets		4,669,000			3,699,000			3,572,000
Deferred tax liabilities, net of current portion:
Fixed assets		(111,000	)		(11,000	)		(67,000	)
Other		—			—			(53,000	)

Net non-current deferred tax assets	$	4,558,000		$	3,688,000		$	3,452,000

SEGMENT INFORMATION (Tables)

12 Months Ended

Jan. 02, 2015

SEGMENT INFORMATION

Schedule of financial information with respect to the reportable segments and reconciliation to the amounts reported in the consolidated financial statements

	Engineering Services			Energy Efficiency Services			Public Finance Services			Homeland Security Services			Unallocated Corporate(2)			Intersegment			Consolidated Total
Fiscal Year 2014:
Contract revenue	$	40,783,000		$	52,941,000		$	10,630,000		$	3,726,000		$	—		$	—		$	108,080,000
Depreciation and amortization		191,000			212,000			39,000			18,000			—			—			459,000
Interest expense (income)		17,000			(33,000	)		2,000			(2,000	)								(16,000	)
Segment profit (loss) before income tax expense		4,008,000			4,814,000			661,000			443,000			(1,500,000	)		—			8,426,000
Income tax (benefit) expense		(454,000	)		(599,000	)		(64,000	)		(49,000	)		176,000			—			(990,000	)
Net income (loss)		4,462,000			5,413,000			725,000			492,000			(1,676,000	)		—			9,416,000
Segment assets(1)		11,166,000			11,769,000			3,944,000			708,000			50,202,000			(23,130,000	)		54,659,000
Fiscal Year 2013:
Contract revenue	$	35,217,000		$	36,041,000		$	9,845,000		$	4,407,000		$	—		$	—		$	85,510,000
Depreciation and amortization		214,000			223,000			41,000			39,000			—			—			517,000
Interest (income) expense		(68,000	)		(25,000	)		(3,000	)		2,000			—			—			(94,000	)
Segment profit before income tax expense		1,125,000			710,000			535,000			392,000			—			—			2,762,000
Income tax expense (benefit)		53,000			45,000			17,000			17,000			—			—			132,000
Net income		1,072,000			665,000			518,000			375,000			—			—			2,630,000
Segment assets(1)		10,436,000			10,305,000			3,528,000			1,406,000			35,692,000			(23,130,000	)		38,237,000
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 expense (benefit)		(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

(1)	Segment assets are presented net of intercompany receivables.
(2)	The following sets forth the assets that are included in Unallocated Corporate as of January 2, 2015, December 27, 2013 and December 30, 2011.

	2014		2013		2012
Assets:
Cash and cash equivalents	$	20,371,000	$	7,341,000	$	9,881,000
Prepaid expenses		1,404,000		1,206,000		1,041,000
Intercompany receivables		85,259,000		114,800,000		113,615,000
Other receivables		19,000		73,000		49,000
Equipment and leasehold improvements, net		440,000		177,000		194,000
Investments in subsidiaries		23,130,000		23,130,000		23,130,000
Other		4,640,000		3,765,000		3,536,000

	$	135,263,000	$	150,492,000	$	151,446,000

Schedule of assets included in Unallocated Corporate

	2014		2013		2012
Assets:
Cash and cash equivalents	$	20,371,000	$	7,341,000	$	9,881,000
Prepaid expenses		1,404,000		1,206,000		1,041,000
Intercompany receivables		85,259,000		114,800,000		113,615,000
Other receivables		19,000		73,000		49,000
Equipment and leasehold improvements, net		440,000		177,000		194,000
Investments in subsidiaries		23,130,000		23,130,000		23,130,000
Other		4,640,000		3,765,000		3,536,000

	$	135,263,000	$	150,492,000	$	151,446,000

- 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

Jan. 02, 2015

QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

Schedule of selected quarterly information

	Fiscal Three Months Ended
	March 28, 2014		June 27, 2014		September 26, 2014			January 2, 2015
	(in thousands except per share amounts)
Contract revenue	$	22,686	$	26,970	$	28,187		$	30,237
Income from operations		1,312		1,941		2,651			2,405
Income tax expense (benefit)		44		64		(1,464	)		366
Net income		1,315		1,893		4,161			2,047
Earnings per share:
Basic	$	0.18	$	0.26	$	0.55		$	0.27
Diluted	$	0.17	$	0.25	$	0.53		$	0.26
Weighted-average shares outstanding:
Basic		7,397		7,405		7,507			7,618
Diluted		7,609		7,661		7,855			7,986

	Fiscal Three Months Ended
	March 29, 2013		June 28, 2013			September 27, 2013		December 27, 2013
	(in thousands except per share amounts)
Contract revenue	$	21,385	$	20,496		$	21,167	$	22,462
Income from operations		457		718			882		551
Income tax expense (benefit)		49		(8	)		44		47
Net income		399		688			842		701
Earnings per share:
Basic	$	0.05	$	0.09		$	0.11	$	0.10
Diluted	$	0.05	$	0.09		$	0.11	$	0.09
Weighted-average shares outstanding:
Basic		7,335		7,353			7,359		7,375
Diluted		7,382		7,401			7,526		7,520

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	12 Months Ended
	Jan. 02, 2015 subsidiary segment	Dec. 27, 2013	Dec. 28, 2012	Dec. 30, 2011
Cash, Cash Equivalents and Liquid Investments
Cash and cash equivalents	$ 20,371,000	$ 8,134,000	$ 10,006,000	$ 3,001,000
Segment Information
Number of wholly owned subsidiaries	6
Number of subsidiaries aggregated as one reporting segment	3
Number of reportable segments into which three of the six subsidiaries are aggregated	1
Number of subsidiaries each of which comprise separate reporting segments	3
Wells Fargo Stage Coach Sweep Investment Account
Cash, Cash Equivalents and Liquid Investments
Cash and cash equivalents		1,103,000
Money Market Funds
Cash, Cash Equivalents and Liquid Investments
Cash and cash equivalents		1,002,000
Wells Fargo Advantage Heritage Fund
Cash, Cash Equivalents and Liquid Investments
Cash and cash equivalents		48,000
Wells Fargo Collateral Investment Account
Cash, Cash Equivalents and Liquid Investments
Cash and cash equivalents		5,003,000
B M O Harris Bank Master Control Operating Account
Cash, Cash Equivalents and Liquid Investments
Cash and cash equivalents	20,317,000
Cash
Cash, Cash Equivalents and Liquid Investments
Cash and cash equivalents	$ 54,000	$ 978,000

- 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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) (USD $)	12 Months Ended
	Jan. 02, 2015 item	Dec. 27, 2013	Dec. 28, 2012
Accounting for Contracts
Number of principal types of pricing provisions	3
Costs of contract revenue
Payroll taxes, bonuses and employee benefit costs for all Company personnel	$ 21,394,000	$ 20,555,000	$ 22,421,000
Facilities costs	4,371,000	4,654,000	4,871,000
Cost of Sales
Costs of contract revenue
Payroll taxes, bonuses and employee benefit costs for all Company personnel	0
Facilities costs	$ 0

GOODWILL AND OTHER INTANGIBLE ASSETS (Details 1) (USD $)	12 Months Ended
	Jan. 02, 2015	Dec. 27, 2013	Dec. 28, 2012
Goodwill and other intangible assets
Goodwill	$ 0	$ 0
Gross Amount	1,232,000	1,232,000
Accumulated Amortization	1,232,000	1,232,000
Amortization expense for acquired identifiable intangible assets	0	12,000	37,000
Estimated future amortization expense	0
Backlog
Goodwill and other intangible assets
Gross Amount	920,000	920,000
Accumulated Amortization	920,000	920,000
Amortization Period	1 year
Training materials/courses
Goodwill and other intangible assets
Gross Amount	282,000	282,000
Accumulated Amortization	282,000	282,000
Amortization Period	5 years
Non-compete agreements
Goodwill and other intangible assets
Gross Amount	30,000	30,000
Accumulated Amortization	$ 30,000	$ 30,000
Amortization Period	3 years

EARNINGS PER SHARE (EPS) (Details) (USD $)	3 Months Ended								12 Months Ended
EARNINGS PER SHARE (EPS) (Details) (USD $)	Jan. 02, 2015	Sep. 26, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 27, 2013	Sep. 27, 2013	Jun. 28, 2013	Mar. 29, 2013	Jan. 02, 2015	Dec. 27, 2013	Dec. 28, 2012
Earnings per share
Net income (loss)	$ 2,047,000	$ 4,161,000	$ 1,893,000	$ 1,315,000	$ 701,000	$ 842,000	$ 688,000	$ 399,000	$ 9,416,000	$ 2,630,000	$ (17,300,000)
Weighted-average common shares outstanding-basic	7,618,000	7,507,000	7,405,000	7,397,000	7,375,000	7,359,000	7,353,000	7,335,000	7,488,000	7,355,000	7,310,000
Effect of dilutive stock options and restricted stock awards (in shares)									251,000	140,000
Weighted-average common shares outstanding-diluted	7,986,000	7,855,000	7,661,000	7,609,000	7,520,000	7,526,000	7,401,000	7,382,000	7,739,000	7,495,000	7,310,000
Earnings per share:
Basic (in dollars per share)	$ 0.27	$ 0.55	$ 0.26	$ 0.18	$ 0.10	$ 0.11	$ 0.09	$ 0.05	$ 1.26	$ 0.36	$ (2.37)
Diluted (in dollars per share)	$ 0.26	$ 0.53	$ 0.25	$ 0.17	$ 0.09	$ 0.11	$ 0.09	$ 0.05	$ 1.22	$ 0.35	$ (2.37)
Stock 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)									251,000	459,000	654,000

ACCOUNTS RECEIVABLE (Details) (USD $)	12 Months Ended
ACCOUNTS RECEIVABLE (Details) (USD $)	Jan. 02, 2015	Dec. 27, 2013	Dec. 28, 2012
Accounts receivable
Gross	$ 26,021,000	$ 23,187,000
Allowance for doubtful accounts	(662,000)	(385,000)	(303,000)
Net	25,359,000	22,802,000
Movements in the allowance for doubtful accounts
Balance as of the beginning of the year	385,000	303,000	421,000
Provision for doubtful accounts	486,000	189,000	220,000
Write-offs of uncollectible accounts	(209,000)	(107,000)	(341,000)
Recoveries of accounts written off			3,000
Balance as of the end of the year	662,000	385,000	303,000
Accounts Receivable. \| Credit concentration risk
Movements in the allowance for doubtful accounts
Number of clients representing concentration risk on outstanding receivables	1
Percentage of outstanding receivables accounted for by one client	17.00%	26.00%
Billed
Accounts receivable
Gross	13,151,000	12,879,000
Unbilled
Accounts receivable
Gross	12,170,000	9,635,000
Contract retentions
Accounts receivable
Gross	$ 700,000	$ 673,000

EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Details) (USD $)	Jan. 02, 2015	Dec. 27, 2013
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	$ 11,042,000	$ 11,517,000
Accumulated depreciation and amortization	(9,658,000)	(10,826,000)
Equipment and leasehold improvements, net	1,384,000	691,000
Furniture and fixtures
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	2,994,000	3,039,000
Computer hardware and software
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	5,667,000	6,338,000
Leasehold improvements
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	785,000	776,000
Equipment under capital leases
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	919,000	831,000
Accumulated depreciation and amortization	(176,000)	(152,000)
Automobiles, trucks, and field equipment
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	$ 677,000	$ 533,000

ACCRUED LIABILITIES (Details) (USD $)	Jan. 02, 2015	Dec. 27, 2013
ACCRUED LIABILITIES
Accrued bonuses	$ 1,450,000	$ 31,000
Paid leave bank	1,404,000	1,243,000
Compensation and payroll taxes	1,371,000	749,000
Accrued legal	556,000	356,000
Accrued workers' compensation insurance	192,000	141,000
Accrued rent	149,000	367,000
Employee withholdings	637,000	343,000
Client deposits	79,000	232,000
Unvouchered accounts payable	4,462,000	2,282,000
Other	368,000	64,000
Total accrued liabilities	$ 10,668,000	$ 5,808,000

EQUITY PLANS (Details) (USD $)	12 Months Ended			1 Months Ended	82 Months Ended	1 Months Ended	12 Months Ended			12 Months Ended		12 Months Ended									103 Months Ended	82 Months Ended	12 Months Ended	103 Months Ended	1 Months Ended	82 Months Ended	12 Months Ended		12 Months Ended	82 Months Ended
EQUITY PLANS (Details) (USD $)	Jan. 02, 2015	Dec. 27, 2013	Dec. 28, 2012 plan	Jun. 30, 2006 2006 Plan	Jan. 02, 2015 2006 Plan	Mar. 31, 2008 2008 Plan	Jan. 02, 2015 2008 Plan	Dec. 31, 2010 2008 Plan	Jun. 30, 2008 2008 Plan	Jan. 02, 2015 2006 Employee Stock Purchase Plan	Jun. 30, 2006 2006 Employee Stock Purchase Plan	Jan. 02, 2015 Stock options	Dec. 27, 2013 Stock options	Dec. 28, 2012 Stock options	Dec. 30, 2011 Stock options	Dec. 27, 2013 Stock options Minimum	Dec. 28, 2012 Stock options Minimum	Dec. 27, 2013 Stock options Maximum	Dec. 28, 2012 Stock options Maximum	Jan. 02, 2015 Stock options 2008 Plan	Jan. 02, 2015 Incentive stock options 2006 Plan	Jan. 02, 2015 Incentive stock options 2008 Plan	Jan. 02, 2015 Incentive stock options 2008 Plan Maximum	Jan. 02, 2015 Non-statutory/Nonqualified stock options 2006 Plan	Mar. 31, 2008 Non-statutory/Nonqualified stock options 2006 Plan Maximum	Jan. 02, 2015 Non-statutory/Nonqualified stock options 2008 Plan	Jan. 02, 2015 Non-statutory/Nonqualified stock options 2008 Plan Maximum	Jan. 02, 2015 Restricted stock	Jan. 02, 2015 Restricted stock 2008 Plan	Jan. 02, 2015 Restricted stock 2008 Plan
Equity plans
Number of share-based compensation plans			2
Compensation expense recognized for stock options issued (in dollars)	$ 258,000	$ 150,000	$ 227,000
Termination period of the plan				10 years		10 years
Granted (in shares)					0							235,000	100,000	202,000
Number of shares of common stock reserved for issuance				300,000
Number of shares of common stock reserved for issuance					168,500	450,000	426,602				300,000
Shares available for grant under 2008 Plan from 2006 Plan									70,333
Expiration period from date of grant																							10 years		10 years		10 years
Options granted, net of forfeitures, expirations and exercises (in shares)																					162,500	646,234		6,000		111,000
Number of additional shares authorized							500,000	350,000
Maximum number of shares a participant may be granted in options to purchase during fiscal year																				100,000
Shares granted																														50,000
Assumptions
Expected volatility (as a percent)													40.00%	39.00%
Expected volatility, minimum (as a percent)												38.35%
Expected volatility, maximum (as a percent)												40.00%
Expected dividends (as a percent)												0.00%	0.00%	0.00%
Expected term												6 years				5 years 9 months	5 years 9 months	6 years	6 years
Risk-free rate, minimum (as a percent)												1.63%	1.31%	0.65%
Risk-free rate, maximum (as a percent)												1.73%	1.36%	1.09%
Vesting period																													2 years
Fully-vested options
Intrinsic value of the fully-vested options (in dollars)												5,960,000
Stock price at the end of the year (in dollars per share)	$ 14.50
Options
Outstanding at the beginning of the period (in shares)												978,000	992,000	912,000
Granted (in shares)					0							235,000	100,000	202,000
Exercised (in shares)												(198,000)	(9,000)	(5,000)
Forfeited or expired (in shares)												(89,000)	(105,000)	(117,000)
Outstanding at the end of the period (in shares)												926,000	978,000	992,000	912,000
Vested at the end of the period (in shares)												595,000	796,000	700,000
Exercisable at the end of the period (in shares)												595,000	796,000	700,000
Weighted-Average Exercise Price
Outstanding at the beginning of the period (in dollars per share)												$ 3.95	$ 3.86	$ 3.94
Granted (in dollars per share)												$ 10.23	$ 3.62	$ 3.30
Exercised (in dollars per share)												$ 2.24	$ 1.65	$ 1.81
Forfeited or expired												$ 2.57
Outstanding at the end of the period (in dollars per share)												$ 5.84	$ 3.95	$ 3.86	$ 3.94
Vested at the end of the period (in dollars per share)												$ 4.47	$ 4.04	$ 4.09
Exercisable at the end of the period (in dollars per share)												$ 4.47	$ 4.04	$ 4.09
Weighted-Average Remaining Contractual Term
Outstanding at the beginning of the period												6 years 5 months 9 days	3 years 4 months 6 days	6 years 11 months 12 days	7 years 5 months 19 days
Granted												9 years 8 months 5 days	2 years 5 months 9 days	9 years 4 months 2 days
Exercised												4 years 8 months 27 days	5 years 8 months 1 day	6 years 8 months 23 days
Outstanding at the end of the period												6 years 5 months 9 days	3 years 4 months 6 days	6 years 11 months 12 days	7 years 5 months 19 days
Vested at the end of the period												4 years 11 months 1 day	7 years 10 months 24 days	6 years 2 months 9 days
Exercisable at the end of the period												4 years 11 months 1 day	7 years 10 months 24 days	6 years 2 months 9 days
Nonvested Options
Nonvested outstanding at the beginning of the period (in shares)												207,000	293,000	341,000
Granted (in shares)					0							235,000	100,000	202,000
Vested (in shares)												(108,000)	(143,000)	(212,000)
Forfeited (in shares)												(3,000)	(43,000)	(38,000)
Nonvested outstanding at the end of the period (in shares)												331,000	207,000	293,000	341,000
Nonvested Options, Weighted Average Grant-Date Fair Value
Nonvested at the beginning of the period (in dollars per share)												$ 3.55	$ 1.28	$ 1.13
Granted (in dollars per share)												$ 4.15	$ 3.62	$ 1.27
Vested (in dollars per share)												$ 3.41	$ 3.17	$ 1.07
Forfeited (in dollars per share)												$ 3.85	$ 3.33	$ 1.10
Nonvested at the end of the period (in dollars per share)												$ 3.37	$ 3.55	$ 1.28	$ 1.13
Awards granted that were immediately vested (in shares)												0	0	0
Restricted Stock Activity
Intrinsic value of the fully-vested awards (in dollars)																													144,000
Restricted Stock
Outstanding at the beginning of period (in shares)																													25,000
Granted (in shares)																													25,000
Vested (in shares)																													(12,500)
Outstanding at the end of period (in shares)																													37,500	37,500
Weighted-Average Grant Date Fair Value
Outstanding at the beginning of period (in dollars per share)																													$ 2.96
Granted (in dollars per share)																													$ 7.13
Vested (in dollars per share)																													$ 2.96
Outstanding at the end of period (in dollars per share)																													$ 5.74	$ 5.74
Unrecognized compensation expense
Unrecognized compensation expense related to non-vested stock options (in dollars)												422,000
Unrecognized compensation expense related to non-vested restricted stock grants (in dollars)																												$ 142,000
Weighted-average period over which unrecognized expense is expected to be recognized	6 years 15 days
Employee Stock Purchase Plan
Shares issuable in any one calendar year										100,000
Purchase price per share as a percentage of fair market value										95.00%
Number of shares available for issuance										81,113

DEBT OBLIGATIONS (Details) (USD $)			0 Months Ended			0 Months Ended			0 Months Ended				0 Months Ended						13 Months Ended		9 Months Ended		1 Months Ended
DEBT OBLIGATIONS (Details) (USD $)	Jan. 02, 2015	Dec. 27, 2013	Dec. 23, 2013 Revolving Credit Facility Wells Fargo	Mar. 20, 2014 Revolving Credit Facility Wells Fargo	Dec. 23, 2013 Revolving Credit Facility Wells Fargo	Mar. 24, 2014 Revolving Credit Facility BMO	Jan. 02, 2015 Revolving Credit Facility BMO	Mar. 24, 2014 Revolving Credit Facility BMO	Mar. 24, 2014 Revolving Credit Facility Maximum BMO	Dec. 23, 2013 Revolving Credit Facility LIBOR Wells Fargo	Mar. 24, 2014 Revolving line of credit BMO	Jan. 02, 2015 Revolving line of credit BMO	Mar. 24, 2014 Revolving line of credit Maximum BMO	Mar. 24, 2014 Revolving line of credit LIBOR BMO	Mar. 24, 2014 Revolving line of credit Base rate BMO	Mar. 24, 2014 Standby letter of credit sub-facility BMO	Jan. 02, 2015 Delayed draw term loan facility BMO	Mar. 24, 2014 Delayed draw term loan facility BMO	Jan. 31, 2014 Notes payable for vehicles	Dec. 27, 2013 Notes payable for vehicles	Aug. 31, 2014 Notes bearing interest at 1.9 percent payable through August, 2014	Dec. 27, 2013 Notes bearing interest at 1.9 percent payable through August, 2014	Jan. 02, 2015 Notes bearing interest at 1.9 percent payable through August, 2015	Jan. 02, 2015 Other	Dec. 27, 2013 Other
Debt obligations
Total debt obligations, excluding capital lease obligations	$ 355,000	$ 517,000																		$ 7,000		$ 462,000	$ 352,000	$ 3,000	$ 48,000
Less current portion	355,000	517,000
Maturity term																			36 months		9 months		9 months
Interest rate (as a percent)																			1.90%		1.90%		1.80%
Monthly principal and interest installment (in dollars)																			6,000		28,000		50,000
Maximum borrowing capacity				75,905	5,000,000			7,500,000								5,000,000		2,500,000
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%
Borrowings outstanding												0
Amount available for borrowing												7,500,000					2,500,000
Restricted cash							0
Ebitda threshold as of the 3rd fiscal quarter of 2015						5,000,000
Period in which maturity date may be extended						1 year
Spread on floating interest rate (as a percent)										2.25%				1.75%	0.75%
Fee on unused commitments (as a percent)			0.25%										0.30%
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 $)	12 Months Ended
COMMITMENTS (Details) (USD $)	Jan. 02, 2015	Dec. 27, 2013	Dec. 28, 2012
Future minimum rental payments under capital leases
2015	$ 352,000
2016	259,000
2017	56,000
Total future minimum lease payments	667,000
Amount representing maintenance	(24,000)
Amount representing interest	(13,000)
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	630,000
Less current portion	324,000	129,000
Capital lease noncurrent	306,000	85,000
Future minimum rental payments under non-cancelable operating leases
2015	1,862,000
2016	965,000
2017	695,000
2018	502,000
2019	494,000
Thereafter	49,000
Total future minimum lease payments	4,567,000
Operating leases rental income or expense
Rent expense and related charges for common area maintenance for all facility operating leases	3,004,000	3,405,000	3,615,000
Reconciliation of the liability for lease abandonment (recovery) expense
Liability for abandoned leases as of the beginning of the year	122,000	162,000
Lease abandonment expense (recovery), net	9,000	30,000	26,000
Lease payments on abandoned leases, net of sublease payments	(153,000)	(189,000)
Other	66,000	119,000
Liability for abandoned leases as of the end of the year	44,000	122,000	162,000
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	624,000	507,000	248,000
Bonus expense under discretionary bonus plan	1,500,000	262,000	258,000
Bonus expense included in accrued liabilities as of the balance sheet date	1,450,000	31,000
Post Employment Health Benefits
Unamortized compensation cost	0
Present value of expected payments for health insurance coverage	$ 139,000	$ 137,000

INCOME TAXES (Details) (USD $)	3 Months Ended								12 Months Ended
INCOME TAXES (Details) (USD $)	Jan. 02, 2015	Sep. 26, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 27, 2013	Sep. 27, 2013	Jun. 28, 2013	Mar. 29, 2013	Jan. 02, 2015	Dec. 27, 2013	Dec. 28, 2012
Provision (benefit) for income taxes
Current federal taxes									$ 274,000	$ 88,000	$ 88,000
Current state taxes									164,000	44,000	77,000
Deferred federal taxes (benefit)									(782,000)		(1,830,000)
Deferred state taxes (benefit)									(646,000)		(418,000)
Total provision (benefit) for income taxes	366,000	(1,464,000)	64,000	44,000	47,000	44,000	(8,000)	49,000	(990,000)	132,000	(2,083,000)
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 expense (benefit)									2,864,000	940,000	(6,590,000)
Permanent differences									139,000	93,000	93,000
Current and deferred state income tax (benefit) expense, net of federal benefit									586,000	(19,000)	(1,081,000)
Change in valuation allowances on deferred tax assets									(4,576,000)	(897,000)	5,473,000
Other									(3,000)	15,000	22,000
Total provision (benefit) for income taxes	366,000	(1,464,000)	64,000	44,000	47,000	44,000	(8,000)	49,000	(990,000)	132,000	(2,083,000)
Current deferred tax assets:
Accounts receivable allowance	265,000				156,000				265,000	156,000	119,000
Other accrued liabilities	1,482,000				764,000				1,482,000	764,000	866,000
Total current deferred tax assets	1,747,000				920,000				1,747,000	920,000	985,000
Valuation allowance					(483,000)					(483,000)	(570,000)
Net deferred tax assets	1,747,000				437,000				1,747,000	437,000	415,000
Current deferred tax liabilities:
Deferred revenue	(4,878,000)				(4,125,000)				(4,878,000)	(4,125,000)	(3,867,000)
Current deferred tax liability	(4,878,000)				(4,125,000)				(4,878,000)	(4,125,000)	(3,867,000)
Net current deferred tax liability	(3,131,000)				(3,688,000)				(3,131,000)	(3,688,000)	(3,452,000)
Deferred tax assets, net of current portion:
Federal and state net operating losses	244,000				3,157,000				244,000	3,157,000	3,370,000
Intangible assets	4,016,000				4,571,000				4,016,000	4,571,000	4,962,000
Other	409,000				64,000				409,000	64,000	143,000
Deferred tax assets, net of current portion	4,669,000				7,792,000				4,669,000	7,792,000	8,475,000
Valuation allowance					(4,093,000)					(4,093,000)	(4,903,000)
Net deferred tax assets, net of current portion	4,669,000				3,699,000				4,669,000	3,699,000	3,572,000
Deferred tax liabilities, net of current portion:
Fixed assets	(111,000)				(11,000)				(111,000)	(11,000)	(67,000)
Other											(53,000)
Net non-current deferred tax assets	$ 4,558,000				$ 3,688,000				$ 4,558,000	$ 3,688,000	$ 3,452,000

INCOME TAXES (Details 2) (USD $)	12 Months Ended
INCOME TAXES (Details 2) (USD $)	Jan. 02, 2015	Dec. 27, 2013
Income taxes
Evaluation period of cumulative earnings	3 years
Reversal of valuation allowance	$ 4,600,000
Unrecognized tax benefits	0	0
State
Income taxes
Operating loss carryovers	$ 4,000,000

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended								12 Months Ended
SEGMENT INFORMATION (Details) (USD $)	Jan. 02, 2015	Sep. 26, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 27, 2013	Sep. 27, 2013	Jun. 28, 2013	Mar. 29, 2013	Jan. 02, 2015 segment	Dec. 27, 2013	Dec. 28, 2012	Dec. 30, 2011
SEGMENT INFORMATION
Number of reporting segments									4
Number of operating segments									4
Contract revenue	$ 30,237,000	$ 28,187,000	$ 26,970,000	$ 22,686,000	$ 22,462,000	$ 21,167,000	$ 20,496,000	$ 21,385,000	$ 108,080,000	$ 85,510,000	$ 93,443,000
Depreciation and amortization									459,000	517,000	671,000
Interest (income) expense									16,000	94,000	106,000
Segment profit before income taxes									8,426,000	2,762,000	(19,383,000)
Income tax (benefit) expense	366,000	(1,464,000)	64,000	44,000	47,000	44,000	(8,000)	49,000	(990,000)	132,000	(2,083,000)
Net income (loss)	2,047,000	4,161,000	1,893,000	1,315,000	701,000	842,000	688,000	399,000	9,416,000	2,630,000	(17,300,000)
Segment assets	54,659,000				38,237,000				54,659,000	38,237,000	41,977,000
Assets:
Cash and cash equivalents	20,371,000				8,134,000				20,371,000	8,134,000	10,006,000	3,001,000
Prepaid expenses	2,244,000				2,377,000				2,244,000	2,377,000
Other receivables	208,000				212,000				208,000	212,000
Equipment and leasehold improvements, net	1,384,000				691,000				1,384,000	691,000
Other	535,000				333,000				535,000	333,000
Engineering Services
SEGMENT INFORMATION
Contract revenue									40,783,000	35,217,000	34,026,000
Depreciation and amortization									191,000	214,000	256,000
Interest (income) expense									(17,000)	68,000	50,000
Segment profit before income taxes										1,125,000	(726,000)
Income tax (benefit) expense										53,000	(115,000)
Net income (loss)										1,072,000	(611,000)
Energy Efficiency Services
SEGMENT INFORMATION
Contract revenue									52,941,000	36,041,000	45,549,000
Depreciation and amortization									212,000	223,000	262,000
Interest (income) expense									33,000	25,000	52,000
Segment profit before income taxes										710,000	(19,314,000)
Income tax (benefit) expense										45,000	(2,211,000)
Net income (loss)										665,000	(17,103,000)
Public Finance Services
SEGMENT INFORMATION
Contract revenue									10,630,000	9,845,000	9,780,000
Depreciation and amortization									39,000	41,000	53,000
Interest (income) expense									(2,000)	3,000	1,000
Segment profit before income taxes										535,000	930,000
Income tax (benefit) expense										17,000	344,000
Net income (loss)										518,000	586,000
Homeland Security Services
SEGMENT INFORMATION
Contract revenue									3,726,000	4,407,000	4,088,000
Depreciation and amortization									18,000	39,000	100,000
Interest (income) expense									2,000	(2,000)	3,000
Segment profit before income taxes										392,000	(273,000)
Income tax (benefit) expense										17,000	(101,000)
Net income (loss)										375,000	(172,000)
Reporting Segments \| Engineering Services
SEGMENT INFORMATION
Segment profit before income taxes									4,008,000
Income tax (benefit) expense									(454,000)
Net income (loss)									4,462,000
Segment assets	11,166,000				10,436,000				11,166,000	10,436,000	9,237,000
Reporting Segments \| Energy Efficiency Services
SEGMENT INFORMATION
Segment profit before income taxes									4,814,000
Income tax (benefit) expense									(599,000)
Net income (loss)									5,413,000
Segment assets	11,769,000				10,305,000				11,769,000	10,305,000	13,256,000
Reporting Segments \| Public Finance Services
SEGMENT INFORMATION
Segment profit before income taxes									661,000
Income tax (benefit) expense									(64,000)
Net income (loss)									725,000
Segment assets	3,944,000				3,528,000				3,944,000	3,528,000	3,411,000
Reporting Segments \| Homeland Security Services
SEGMENT INFORMATION
Segment profit before income taxes									443,000
Income tax (benefit) expense									(49,000)
Net income (loss)									492,000
Segment assets	708,000				1,406,000				708,000	1,406,000	1,371,000
Unallocated Corporate
SEGMENT INFORMATION
Segment profit before income taxes									(1,500,000)
Income tax (benefit) expense									176,000
Net income (loss)									(1,676,000)
Segment assets	50,202,000				35,692,000				50,202,000	35,692,000	37,831,000
Assets:
Cash and cash equivalents	20,371,000				7,341,000				20,371,000	7,341,000	9,881,000
Prepaid expenses	1,404,000				1,206,000				1,404,000	1,206,000	1,041,000
Intercompany receivables	85,259,000				114,800,000				85,259,000	114,800,000	113,615,000
Other receivables	19,000				73,000				19,000	73,000	49,000
Equipment and leasehold improvements, net	440,000				177,000				440,000	177,000	194,000
Investments in subsidiaries	23,130,000				23,130,000				23,130,000	23,130,000	23,130,000
Other	4,640,000				3,765,000				4,640,000	3,765,000	3,536,000
Total assets	135,263,000				150,492,000				135,263,000	150,492,000	151,446,000
Intersegment
SEGMENT INFORMATION
Segment assets	$ (23,130,000)				$ (23,130,000)				$ (23,130,000)	$ (23,130,000)	$ (23,129,000)

QUARTERLY FINANCIAL INFORMATION (UNAUDITED) (Details) (USD $)	3 Months Ended								12 Months Ended
	Jan. 02, 2015	Sep. 26, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 27, 2013	Sep. 27, 2013	Jun. 28, 2013	Mar. 29, 2013	Jan. 02, 2015	Dec. 27, 2013	Dec. 28, 2012
QUARTERLY FINANCIAL INFORMATION (UNAUDITED)
Contract revenue	$ 30,237,000	$ 28,187,000	$ 26,970,000	$ 22,686,000	$ 22,462,000	$ 21,167,000	$ 20,496,000	$ 21,385,000	$ 108,080,000	$ 85,510,000	$ 93,443,000
Income from operations	2,405,000	2,651,000	1,941,000	1,312,000	551,000	882,000	718,000	457,000	8,309,000	2,608,000	(19,255,000)
Income tax expense (benefit)	366,000	(1,464,000)	64,000	44,000	47,000	44,000	(8,000)	49,000	(990,000)	132,000	(2,083,000)
Net income	$ 2,047,000	$ 4,161,000	$ 1,893,000	$ 1,315,000	$ 701,000	$ 842,000	$ 688,000	$ 399,000	$ 9,416,000	$ 2,630,000	$ (17,300,000)
Earnings per share:
Basic (in dollars per share)	$ 0.27	$ 0.55	$ 0.26	$ 0.18	$ 0.10	$ 0.11	$ 0.09	$ 0.05	$ 1.26	$ 0.36	$ (2.37)
Diluted (in dollars per share)	$ 0.26	$ 0.53	$ 0.25	$ 0.17	$ 0.09	$ 0.11	$ 0.09	$ 0.05	$ 1.22	$ 0.35	$ (2.37)
Weighted-average shares outstanding:
Basic	7,618,000	7,507,000	7,405,000	7,397,000	7,375,000	7,359,000	7,353,000	7,335,000	7,488,000	7,355,000	7,310,000
Diluted	7,986,000	7,855,000	7,661,000	7,609,000	7,520,000	7,526,000	7,401,000	7,382,000	7,739,000	7,495,000	7,310,000

SUBSEQUENT EVENTS (Details) (USD $)				0 Months Ended			0 Months Ended						0 Months Ended		0 Months Ended											0 Months Ended			0 Months Ended
SUBSEQUENT EVENTS (Details) (USD $)	Jan. 15, 2015	Jan. 02, 2015	Dec. 27, 2013	Mar. 24, 2014 BMO Revolving Credit Facility	Jan. 02, 2015 BMO Delayed draw term loan facility	Jan. 02, 2015 BMO Revolving line of credit	Mar. 24, 2014 BMO Revolving line of credit Base rate	Mar. 24, 2014 BMO Revolving line of credit LIBOR	Mar. 24, 2014 BMO Maximum Revolving Credit Facility	Jan. 15, 2015 Subsequent Event item	Jan. 14, 2015 Subsequent Event BMO Revolving Credit Facility	Jan. 14, 2015 Subsequent Event BMO Revolving Credit Facility	Jan. 14, 2015 Subsequent Event BMO Delayed draw term loan facility	Jan. 14, 2015 Subsequent Event BMO Delayed draw term loan facility	Jan. 14, 2015 Subsequent Event BMO Minimum Delayed draw term loan facility Base rate	Jan. 14, 2015 Subsequent Event BMO Minimum Delayed draw term loan facility LIBOR	Jan. 14, 2015 Subsequent Event BMO Minimum Revolving line of credit Base rate	Jan. 14, 2015 Subsequent Event BMO Minimum Revolving line of credit LIBOR	Jan. 14, 2015 Subsequent Event BMO Maximum Revolving Credit Facility	Jan. 14, 2015 Subsequent Event BMO Maximum Delayed draw term loan facility Base rate	Jan. 14, 2015 Subsequent Event BMO Maximum Delayed draw term loan facility LIBOR	Jan. 14, 2015 Subsequent Event BMO Maximum Revolving line of credit Base rate	Jan. 14, 2015 Subsequent Event BMO Maximum Revolving line of credit LIBOR	Jan. 15, 2015 Subsequent Event Abacus	Jan. 15, 2015 Subsequent Event Abacus	Jan. 15, 2015 Subsequent Event Abacus Maximum	Jan. 15, 2015 Subsequent Event 360 Energy	Jan. 15, 2015 Subsequent Event 360 Energy	Jan. 15, 2015 Subsequent Event 360 Energy Maximum	Jan. 15, 2015 Subsequent Event Abacus and 360 Energy	Jan. 15, 2015 Subsequent Event Abacus and 360 Energy BMO Delayed draw term loan facility
Subsequent Event [Line Items]
Number of acquisitions										2
Purchase price																										$ 6,150,000			$ 15,000,000
Cash paid at closing																								2,500,000			4,875,000
Common stock shares issued																								75,758			47,348
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common stock value																									1,000,000			625,000
Number of trading days																								10 days			10 days
Principal amount of promissory notes issued																								1,250,000			3,000,000
Cash payable upon achieving financial targets																									1,400,000			6,500,000
Initial principal amount of promissory notes issued																								625,000			3,000,000
Fixed interest rate																									4.00%			4.00%
Borrowings outstanding						0																									2,000,000
Amount paid with cash on hand																														5,375,000
Amended Credit Facility
Amount available for borrowing					2,500,000	7,500,000								3,000,000
Increase in interest rate (as a percent)													0.25%
Spread on floating interest rate (as a percent)							0.75%	1.75%							1.25%	2.25%	0.75%	1.75%		1.75%	2.75%	1.25%	2.25%
Maximum total leverage ratio for the first four fiscal quarters											2.25%
Maximum total leverage ratio thereafter											2.00%
Minimum tangible net worth required to be maintained												5,000,000
Minimum tangible net worth required to be maintained (as a percent)				85.00%							85.00%
Amount equal to net income required to be maintained for the first quarter of 2015 (as a percent)											50.00%
Amount equal to net income required to be maintained for each fiscal quarter ending thereafter (as a percent)											50.00%
Adjustments to the tangible net worth arising as a result of consummation of acquisition (as a percent)											80.00%
Total consideration for all permitted acquisitions									2,500,000										1,500,000
Period in which maturity date may be extended				1 year							1 year
Ebitda threshold as of the 3rd fiscal quarter of 2015				$ 5,000,000							$ 10,000,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	12 Months Ended			3 Months Ended	12 Months Ended	3 Months Ended	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	Jan. 02, 2015	Dec. 27, 2013	Dec. 28, 2012	Jan. 02, 2015 Minimum	Jan. 02, 2015 Minimum	Jan. 02, 2015 Maximum	Jan. 02, 2015 Maximum
Summary of Significant Accounting Policies [Line Items]
Length of fiscal year	371 days	364 days	364 days	91 days	364 days	98 days	371 days

CONTINGENCIES (Details) (COSA, Subsidiaries, USD $)	0 Months Ended
CONTINGENCIES (Details) (COSA, Subsidiaries, USD $)	Jul. 16, 2014
COSA \| Subsidiaries
Loss Contingencies [Line Items]
Minimum revenue shortfall alleged in lawsuit	$ 9,000,000
Alleged cost to retain another consultant	130,000
Alleged costs associated with noticing and conducting public hearings	$ 83,052

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4)	Jan. 02, 2015
Equipment \| Minimum
Equipment and Leasehold Improvements
Estimated Useful Life	2 years
Equipment \| Maximum
Equipment and Leasehold Improvements
Estimated Useful Life	5 years
Furniture and fixtures
Equipment and Leasehold Improvements
Estimated Useful Life	5 years
Computer Equipment
Equipment and Leasehold Improvements
Estimated Useful Life	2 years
Software and Software Development Costs
Equipment and Leasehold Improvements
Estimated Useful Life	3 years
Vehicles
Equipment and Leasehold Improvements
Estimated Useful Life	3 years
Other Machinery and Equipment
Equipment and Leasehold Improvements
Estimated Useful Life	5 years