SEGMENT INFORMATION (Tables)

12 Months Ended

Jan. 02, 2015

SEGMENT INFORMATION

Schedule of financial information with respect to the reportable segments and reconciliation to the amounts reported in the consolidated financial statements

	Engineering Services			Energy Efficiency Services			Public Finance Services			Homeland Security Services			Unallocated Corporate(2)			Intersegment			Consolidated Total
Fiscal Year 2014:
Contract revenue	$	40,783,000		$	52,941,000		$	10,630,000		$	3,726,000		$	—		$	—		$	108,080,000
Depreciation and amortization		191,000			212,000			39,000			18,000			—			—			459,000
Interest expense (income)		17,000			(33,000	)		2,000			(2,000	)								(16,000	)
Segment profit (loss) before income tax expense		4,008,000			4,814,000			661,000			443,000			(1,500,000	)		—			8,426,000
Income tax (benefit) expense		(454,000	)		(599,000	)		(64,000	)		(49,000	)		176,000			—			(990,000	)
Net income (loss)		4,462,000			5,413,000			725,000			492,000			(1,676,000	)		—			9,416,000
Segment assets(1)		11,166,000			11,769,000			3,944,000			708,000			50,202,000			(23,130,000	)		54,659,000
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 (benefit)		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 expense (benefit)		(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

(1)	Segment assets are presented net of intercompany receivables.
(2)	The following sets forth the assets that are included in Unallocated Corporate as of January 2, 2015, December 27, 2013 and December 30, 2011.

	2014		2013		2012
Assets:
Cash and cash equivalents	$	20,371,000	$	7,341,000	$	9,881,000
Prepaid expenses		1,404,000		1,206,000		1,041,000
Intercompany receivables		85,259,000		114,800,000		113,615,000
Other receivables		19,000		73,000		49,000
Equipment and leasehold improvements, net		440,000		177,000		194,000
Investments in subsidiaries		23,130,000		23,130,000		23,130,000
Other		4,640,000		3,765,000		3,536,000
	$	135,263,000	$	150,492,000	$	151,446,000

Schedule of assets included in Unallocated Corporate

	2014		2013		2012
Assets:
Cash and cash equivalents	$	20,371,000	$	7,341,000	$	9,881,000
Prepaid expenses		1,404,000		1,206,000		1,041,000
Intercompany receivables		85,259,000		114,800,000		113,615,000
Other receivables		19,000		73,000		49,000
Equipment and leasehold improvements, net		440,000		177,000		194,000
Investments in subsidiaries		23,130,000		23,130,000		23,130,000
Other		4,640,000		3,765,000		3,536,000
	$	135,263,000	$	150,492,000	$	151,446,000