SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 27, 2013

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 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		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 (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

(1)

Segment assets are presented net of intercompany receivables.

Schedule of amounts included in the net loss that was Unallocated Corporate

	2013		2012		2011
Unallocated net loss:
Income tax benefit	$	—	$	—	$	205,000
Other		—		—		(600,000	)
	$	—	$	—	$	(395,000	)

Schedule of assets included in Unallocated Corporate

	2013		2012		2011
Assets:
Cash and cash equivalents, including restricted cash	$	7,341,000	$	9,881,000	$	2,378,000
Prepaid expenses		1,206,000		1,041,000		1,268,000
Intercompany receivables		114,800,000		113,615,000		117,937,000
Other receivables		73,000		49,000		41,000
Equipment and leasehold improvements, net		177,000		194,000		329,000
Investments in subsidiaries		23,130,000		23,130,000		23,130,000
Other		3,765,000		3,536,000		5,194,000
	$	150,492,000	$	151,446,000	$	150,277,000