SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 28, 2012

SEGMENT INFORMATION

Schedule of financial information with respect to the reportable segments

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

(1)

Segment assets are presented net of intercompany receivables.

(2)

The following sets forth the amounts included in the net loss that was Unallocated Corporate for fiscal years 2012, 2011 and 2010:

	2012		2011			2010
Unallocated net loss:
Income tax benefit	$	—	$	205,000		$	7,000
Other		—		(600,000	)		(121,000	)
	$	—	$	(395,000	)	$	(114 ,000	)

(3)

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

	2012		2011		2010
Assets:
Cash and cash equivalents	$	9,881,000	$	2,378,000	$	6,169,000
Prepaid expenses		1,041,000		1,268,000		1,211,000
Intercompany receivables		113,615,000		117,937,000		114,703,000
Other receivables		49,000		41,000		75,000
Equipment and leasehold improvements, net		194,000		329,000		380,000
Investments in subsidiaries		23,130,000		23,130,000		20,396,000
Other		3,536,000		5,194,000		716,000
	$	151,446,000	$	150,277,000	$	143,650,000