Federal and State Income Taxes (Tables)

12 Months Ended

Jun. 30, 2015

Schedule of Components of Income Tax Expense (Benefit)

The federal and state income tax (provision) benefit for fiscal years 2015, 2014 and 2013 consists of the following:



	2015			2014			2013
Current:
Federal	$	(12,604	)	$	(4,198	)	$	(181	)
State	(2,049		)	(2,010		)	(991		)
Foreign	(126		)	(22		)	(1		)
Total current	(14,779		)	(6,230		)	(1,173		)

Deferred:
Federal	3,369			(2,781		)	15,800
State	254			192			3,358
Foreign	(24		)	77			1
Total deferred	3,599			(2,512		)	19,159
Total benefit (provision)	$	(11,180	)	$	(8,742	)	$	17,986

Schedule of Deferred Tax Assets and Liabilities

Temporary differences and carryforwards that give rise to a significant portion of the deferred income tax benefits and liabilities are as follows at June 30, 2015 and 2014:



	2015			2014
Current deferred income tax assets and (liabilities):
Allowance for doubtful accounts	$	3,295		$	3,343
Vacation pay accrual	4,228			3,611
Bonus accrual	5,661			3,872
Contract loss reserves	1,832			993
Other accruals	2,374			2,498
Total deferred income tax assets	17,390			14,317

Unearned revenue	(1,333		)	(1,987		)
Other liabilities	—			(37		)
Total deferred income tax liabilities	(1,333		)	(2,024		)

Net current deferred income tax assets	16,057			12,293

Long-term deferred income tax assets and (liabilities):
Loss carryforwards	925			1,081
Legal reserve	1,414			567
Stock-based compensation expense	2,886			3,619
Other long-term assets	1,094			993
Total long-term deferred income tax assets	6,319			6,260

Depreciation	(1,421		)	(1,496		)
Goodwill and intangible asset amortization	(1,473		)	(129		)
Revenue recognition on long-term contracts	(488		)	(213		)
Other long-term liabilities	(70		)	(155		)
Net long-term deferred income tax liabilities	(3,452		)	(1,993		)

Net long-term deferred income tax assets	2,867			4,267

Net deferred income tax assets	$	18,924		$	16,560

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the U.S. federal statutory income tax rate to the Company's consolidated effective income tax rate for the fiscal years ended June 30, 2015, 2014 and 2013 is as follows:



	2015		2014		2013
U.S. federal statutory income tax rate	35.0	%	35.0	%	35.0	%
State income taxes, net of federal benefit	3.7		5.1		6.6
Foreign income taxes	0.3		(0.2	)	0.2
Valuation allowance	—		—		(140.2	)
Recognition of uncertain tax positions	0.7		(0.1	)	0.7
U.S. Research and Development credit	(3.3	)	(0.2	)	(1.0	)
Other, net	0.1		2.4		0.4
Effective income tax rate	36.5	%	42.0	%	(98.3	)%

Summary of Income Tax Contingencies

The following represents a summary of the Company's uncertain tax positions:



	2015			2014			2013
Unrecognized tax benefits, beginning of year	$	1,432		$	1,131		$	740
Increases (decreases) for tax positions related to prior years	99			(130		)	—
(Decreases) increases for tax positions taken during the year	(81		)	431			391
Unrecognized tax benefits, end of year	$	1,450		$	1,432		$	1,131