Federal and State Income Taxes (Tables)

12 Months Ended

Jun. 30, 2014

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The federal and state income tax (provision) benefit for fiscal years 2014, 2013 and 2012 consists of the following:

	2014			2013			2012
Current:
Federal	$	(4,198	)	$	(181	)	$	3,990
State	(2,010		)	(991		)	(1,031		)
Foreign	(22		)	(1		)	(26		)
Total current	(6,230		)	(1,173		)	2,933
Deferred:
Federal	(2,781		)	15,800			879
State	192			3,358			118
Foreign	77			1			—
Total deferred	(2,512		)	19,159			997
Total benefit (provision)	$	(8,742	)	$	17,986		$	3,930

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, 2014 and 2013:

	2014			2013
Current deferred income tax assets and (liabilities):
Allowance for doubtful accounts	$	3,343		$	4,306
Vacation pay accrual	3,611			3,367
Bonus accrual	3,872			3,635
Contract loss reserves	993			1,082
Other accruals	2,498			2,234
Total deferred income tax assets	14,317			14,624
Unearned revenue	(1,987		)	(2,032		)
Other liabilities	(37		)	(74		)
Total deferred income tax liabilities	(2,024		)	(2,106		)
Net current deferred income tax assets	12,293			12,518
Long-term deferred income tax assets and (liabilities):
Loss carryforwards	1,081			613
Goodwill and intangible asset amortization	—			2,193
Legal reserve	567			458
Stock-based compensation expense	3,619			3,470
Other long-term assets	993			2,328
Total long-term deferred income tax assets	6,260			9,062
Depreciation	(1,496		)	(1,708		)
Revenue recognition on long-term contracts	(213		)	(606		)
Other long-term liabilities	(284		)	(147		)
Net long-term deferred income tax liabilities	(1,993		)	(2,461		)
Net long-term deferred income tax assets	4,267			6,601
Net deferred income tax assets	$	16,560		$	19,119

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, 2014, 2013 and 2012 is as follows:

	2014		2013		2012
U.S. federal statutory income tax rate	35.0	%	35.0	%	35.0	%
State income taxes, net of federal benefit	5.1		6.6		7.1
Foreign income taxes	(0.2	)	0.2		—
Valuation allowance	—		(140.2	)	(46.7	)
Recognition of uncertain tax positions	(0.1	)	0.7		(11.1	)
Expiration of capital loss	—		—		3.1
Other, net	2.2		(0.6	)	(0.7	)
Effective income tax rate	42.0	%	(98.3	)%	(13.3	)%

Summary of Income Tax Contingencies

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

	2014			2013		2012
Unrecognized tax benefits, beginning of year	$	1,131		$	740	$	10,822
Decreases for tax positions related to prior years	(130		)	—		(9,566		)
Increases for tax positions taken during the year	431			391		68
Reduction due to statute of limitation expirations	—			—		(584		)
Unrecognized tax benefits, end of year	$	1,432		$	1,131	$	740