11. COMMITMENTS

Leases

The Company is obligated under capital leases for certain furniture and office equipment that expire at various dates through the year 2016.

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

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

	Capital			Operating

Fiscal year:
2014	$	159,000		$	2,848,000
2015		86,000			1,017,000
2016		24,000			124,000
Thereafter		—			—


Total future minimum lease payments		269,000		$	3,989,000




Amount representing maintenance		(48,000	)
Amount representing interest (at rates ranging from 3.25% to 3.75%)		(7,000	)


Present value of net minimum lease payments under capital leases		214,000
Less current portion		129,000


	$	85,000

During the fiscal year ended December 27, 2013, 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 $30,000. 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 2013, 2012 and 2011 was approximately $3,405,000, $3,615,000 and $3,627,000, respectively.

The following is a reconciliation of the liability for lease abandonment expense for fiscal years 2013 and 2012:

	Fiscal 2013			Fiscal 2012

Liability for abandoned leases as of the beginning of year	$	162,000		$	327,000
Lease abandonment expense, net		30,000			26,000
Lease payments on abandoned leases, net of sublease payments		(189,000	)		(238,000	)
Other		119,000			47,000


Liability for abandoned leases as of the end of the year	$	122,000		$	162,000

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 $507,000, $248,000 and $219,000 during fiscal years 2013, 2012 and 2011, 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 2013, 2012 and 2011 totaled approximately $262,000, $258,000 and $1,602,000, respectively, of which approximately $31,000 and $52,000 is included in accrued liabilities at December 27, 2013 and December 28, 2012, 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, $137,000 as of December 27, 2013 and $143,000 as of December 28, 2012.