HireQuest (HQI) 10-K 4 Mar 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 26, 2014	Mar. 02, 2015	Jun. 27, 2014
Document And Entity Information
Entity Registrant Name	Command Center, Inc.
Entity Central Index Key	1140102
Document Type	10-K
Document Period End Date	26-Dec-14
Amendment Flag	FALSE
Current Fiscal Year End Date	-14
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$36,629,000
Entity Common Stock, Shares Outstanding		65,742,868
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 26, 2014	Dec. 27, 2013
Current Assets
Cash	$8,600,249	$5,820,309
Restricted cash	0	25,619
Accounts receivable, net of allowance for doubtful accounts	9,029,347	10,577,250
Prepaid expenses, deposits and other	260,242	328,920
Prepaid workers' compensation	581,355	28,044
Other receivables	7,949	27,933
Current portion of deferred tax asset	1,760,000	0
Current portion of workers' compensation deposits	1,114,000	1,113,000
Total Current Assets	21,353,142	17,921,075
Property and equipment - net	430,987	350,767
Deferred tax asset, less current portion	2,126,000	0
Workers' compensation risk pool deposit, less current portion	1,790,633	1,783,112
Goodwill	2,500,000	3,306,786
Intangible assets - net	0	386,956
Total Assets	28,200,762	23,748,696
Current liabilities
Accounts payable	546,247	402,672
Checks issued and payable	255,532	189,830
Account purchase agreement facility	2,900,104	8,050,633
Other current liabilities	249,445	326,319
Accrued wages and benefits	1,665,697	1,717,235
Current portion of workers' compensation premiums and claims liability	1,305,248	1,648,058
Total Current Liabilities	6,922,273	12,334,747
Long-term liabilities
Warrant liabilities	0	1,386,088
Workers' compensation claims liability, less current portion	2,514,302	2,613,871
Total liabilities	9,436,575	16,334,706
Commitments and contingencies
Stockholders' Equity
Preferred stock - $0.001 par value, 5,000,000 shares authorized; none issued	0	0
Common stock - 100,000,000 shares, $0.001 par value, authorized; 65,632,868 and 59,711,242 shares issued and outstanding, respectively	65,633	59,711
Additional paid-in capital	58,318,396	56,099,875
Accumulated deficit	-39,619,842	-48,745,596
Total Stockholders' Equity	18,764,187	7,413,990
Total Liabilities and Stockholders' Equity	$28,200,762	$23,748,696

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 26, 2014	Dec. 27, 2013
Stockholders equity:
Preferred stock par value	$0.00	$0.00
Preferred stock shares authorized	5,000,000	5,000,000
Preferred stock shares issued	0	0
Common stock par value	$0.00	$0.00
Common stock shares authorized	100,000,000	100,000,000
Common stock shares issued	65,632,868	59,711,242
Common stock shares outstanding	65,632,868	59,711,242

Consolidated_Statements_of_Inc

Consolidated Statements of Income (USD $)	12 Months Ended
	Dec. 26, 2014	Dec. 27, 2013
Income Statement [Abstract]
Revenue	$91,839,846	$93,748,261
Cost of staffing services	66,320,088	69,500,997
Gross Profit	25,519,758	24,247,264
Selling, general and administrative expenses	18,491,561	19,527,784
Depreciation and amortization	540,746	351,240
Income from operations	6,487,451	4,368,240
Interest expense and other financing expense	-248,729	-503,626
Impairment of goodwill	-806,786	0
Change in fair value of derivative liabilities	87	-786,615
Net income before income taxes	5,432,023	3,077,999
Provision for income taxes	3,693,731	-137,128
Net income	$9,125,754	$2,940,871
Earnings per share:
Basic	$0.14	$0.05
Diluted	$0.14	$0.05
Weighted average shares outstanding:
Basic	63,866,729	59,613,989
Diluted	65,588,413	61,307,455

Consolidated_Statement_of_Chan

Consolidated Statement of Changes in Stockholders' Equity (USD $)	Common Stock	APIC	Retained Earnings (Deficit)	Total
Beginning Balance, Amount at Dec. 28, 2012	$59,611	$55,633,377	($51,686,467)	$4,006,521
Beginning Balance, Shares at Dec. 28, 2012	59,611,242
Common stock issued for services, Amount	100	38,900		39,000
Common stock issued for services, Shares	100,000
Stock based compensation expense		104,724		104,724
Re-class contingent consideration for subsidiary		322,874		322,874
Net income for the year			2,940,871	2,940,871
Ending Balance, Amount at Dec. 27, 2013	59,711	56,099,875	-48,745,596	7,413,990
Ending Balance, Shares at Dec. 27, 2013	59,711,242
Common stock issued for subsidiary, Amount	1,288	-1,288
Common stock issued for subsidiary, Shares	1,288,126
Common stock issued for the conversion of options, Amount	434	81,601		82,035
Common stock issued for the conversion of options, Shares	433,500
Common stock issued for the conversion of warrants, Amount	4,200	1,717,800		1,722,000
Common stock issued for the conversion of warrants, Shares	4,200,000
Stock based compensation expense		420,408		420,408
Net income for the year			9,125,754	9,125,754
Ending Balance, Amount at Dec. 26, 2014	$65,633	$58,318,396	($39,619,842)	$18,764,187
Ending Balance, Shares at Dec. 26, 2014	65,632,868

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 26, 2014	Dec. 27, 2013
Cash flows from operating activities
Net income	$9,125,754	$2,940,871
Adjustments to reconcile net income to net cash provided by operations:
Depreciation and amortization	540,746	351,240
Change in allowance for doubtful accounts	-86,091	117,483
Change in fair value of derivative liabilities	-87	786,615
Stock based compensation	420,408	143,724
Impairment of goodwill	806,786	0
Deferred tax asset	-3,886,000	0
Changes in assets and liabilities:
Accounts receivable - trade	1,633,994	3,006,664
Restricted cash	25,619	-4,324
Prepaid workers' compensation	-553,311	-5,192
Other receivables	19,984	-10,315
Prepaid expenses, deposits and other	68,678	80,627
Loss on disposition of property and equipment	11,698	61,940
Workers' compensation risk pool deposits	-8,520	-1,189,918
Accounts payable	143,575	-319,479
Checks issued and payable	65,702	-321,275
Other current liabilities	-76,874	-180,803
Accrued wages and benefits	-51,538	3,755
Workers' compensation premiums and claims liability	-442,380	-254,336
Net cash provided by operating activities	7,758,143	5,207,277
Cash flows from investing activities
Purchase of property and equipment	-245,709	-58,895
Sale of property and equipment	0	40,300
Net cash used by investing activities	-245,709	-18,595
Cash flows from financing activities
Net repayment from account purchase agreement facility	-5,150,529	-1,001,366
Proceeds from the conversion of common stock warrants	336,000	0
Proceeds from the conversion of stock options	82,035	0
Net cash used by financing activities	-4,732,494	-1,001,366
Net increase in cash	2,779,940	4,187,316
Cash, beginning of period	5,820,309	1,632,993
Cash, end of period	8,600,249	5,820,309
Non-cash investing and financing activities
Shares to be issued for contingent consideration	0	322,874
Warrant liability reclassified to stockholders' equity	1,386,000	0
Supplemental disclosure of cash flow information
Interest paid	113,829	306,250
Income taxes paid	$226,202	$32,128

1_SUMMARY_OF_SIGNIFICANT_ACCOU

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 26, 2014
Summary Of Significant Accounting Policies
Note 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Description of Business:  Command Center, Inc. ("Command Center,” the “Company,” “CCI,” “we,” "us," or “our”) is a Washington corporation initially organized in 2002. We reorganized in 2005 and 2006 and now provide on-demand employees for manual labor, light industrial, and skilled trade applications. Our customers are primarily small to mid-sized businesses in the wholesale trades, manufacturing, hospitality, construction, retail and auto auction industries. We currently operate 55 stores located in 22 states. Our largest 10 customers represent approximately 27% of our revenue. We operate as: Command Center, Inc.
	Basis of Presentation:  The consolidated financial statements include the accounts of Command Center, Inc. and our wholly-owned subsidiaries, Disaster Recovery Services, Inc. (“DR Services”), which is not inactive, and ComStaff, Inc., which is dormant. All significant intercompany balances and transactions have been eliminated in consolidation. The consolidated financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).
	Use of Estimates:  The preparation of consolidated financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
	Fiscal Year End:  Our consolidated financial statements are presented on a 52/53-week fiscal year end basis, with the last day of the fiscal year being the last Friday of each calendar year. In fiscal years consisting of 53 weeks, the final quarter will consist of 14 weeks. Fiscal years 2014 and 2013 both consisted of 52 weeks.
	Reclassifications:  Certain amounts in the consolidated financial statements for 2013 have been reclassified to conform to the 2014 presentation. These reclassifications have no effect on net income, earnings per share, or stockholders’ equity as previously reported.
	Revenue Recognition: We generate revenues primarily from providing on-demand labor services. Revenue from services is recognized at the time the service is performed. Revenues are reported net of customer credits and taxes collected from customers that are remitted to taxing authorities.
	Cost of Staffing Services:  Cost of services includes the wages of temporary employees, related payroll taxes, workers’ compensation expenses, and other direct costs of services.
	Cash and Cash Equivalents:  Cash and cash equivalents consists of demand deposits, including interest-bearing accounts with original maturities of three months or less, held in banking institutions and a trust account. These accounts are guaranteed by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per institution. At December 26, 2014, we held deposits in excess of FDIC insured limits of approximately $8.3 million.
	Restricted Cash:  We maintained a cash balance that is held on deposit as a requirement of our workers’ compensation insurance provider.
	Accounts Receivable and Allowance for Doubtful Accounts:  Accounts receivable are carried at their estimated recoverable amount, net of allowances. We regularly review our accounts receivable for collectability. The allowance for doubtful accounts is determined based on historical write-off experience, age of receivable, other qualitative factors and extenuating circumstances, and current economic data and represents our best estimate of the amount of probable losses on our accounts receivable. The allowance for doubtful accounts is reviewed monthly. Generally, we refer overdue balances to a collection agency at 120 days and the collection agent typically pursues collection for another 60 days. At December 26, 2014 and December 27, 2013, our allowance for doubtful accounts was approximately $550,000 and $637,000, respectively.
	Property and Equipment:  Property and equipment are recorded at cost. We compute depreciation using the straight-line method over the estimated useful lives, typically three to five years. Leasehold improvements are capitalized and amortized over the shorter of the non-cancelable lease term or their useful lives. Repairs and maintenance are expensed as incurred. When assets are sold or retired, cost and accumulated depreciation are eliminated from the consolidated balance sheet and gain or loss is reflected in the consolidated statement of income.
	Workers’ Compensation Reserves:  In accordance with the terms of our workers’ compensation liability insurance policy, we maintain deposits or letters of credit for workers’ compensation claims to secure payment of our claims cost. We use third party actuarial estimates of the future costs of the claims and related expenses discounted by a 3% present value interest rate to determine the amount of our reserves. We evaluate the reserves regularly throughout the year and make adjustments as needed. If the actual cost of claims incurred and related expenses exceed the amounts estimated, additional reserves may be required. In monopolistic states, we utilize the state funds for our workers’ compensation insurance and pay our premiums in accordance with the state plans.
	Goodwill and Other Intangible Assets:  Goodwill represents the excess purchase price over the fair value of identifiable assets received attributable to business acquisitions and combinations. Goodwill and other intangible assets are measured for impairment at least annually and/or whenever events and circumstances arise that indicate impairment may exist, such as a significant adverse change in the business climate. In assessing the value of goodwill, assets and liabilities are assigned to the reporting units and the appropriate valuation methodologies are used to determine fair value at the reporting unit level. Identified intangible assets are amortized using the straight-line method over their estimated useful lives which are estimated to be between three and seven years.
	Fair Value of Financial Instruments:  We carry financial instruments on the consolidated balance sheet at the fair value of the instruments as of the consolidated balance sheet date. At the end of each period, management assesses the fair value of each instrument and adjusts the carrying value to reflect its assessment. At December 26, 2014 and December 27, 2013, the carrying values of accounts receivable and accounts payable approximated their fair values due to relatively short maturities.
	Derivatives:  From time to time, we may enter into transactions which contain conversion privileges, the settlement of which may entitle the holder or us to settle the obligation(s) by issuance of Company securities. When we enter into transactions which allow us to settle obligations by the issuance of Company securities, fair value is estimated each reporting period.
	Income Taxes:  We account for income taxes under the liability method, whereby deferred income tax liabilities or assets at the end of each period are determined using the tax rate expected to be in effect when the taxes are actually paid or recovered. A valuation allowance is recognized on deferred tax assets when it is more likely than not that some or all of these deferred tax assets will not be realized. Our policy is to prescribe a recognition threshold and measurement attribute for the recognition and measurement of a tax position taken or expected to be taken in a tax return. We have analyzed our filing positions in all jurisdictions where we are required to file returns, and found no positions that would require a liability for unrecognized income tax positions to be recognized. We are subject to tax examinations. In the event that we are assessed penalties and or interest, penalties will be charged to other financing expense and interest will be charged to interest expense.
	Earnings per Share:  We follow financial accounting standards which require the calculation of basic and diluted earnings per share. Basic earnings per share is calculated by dividing net income or loss available to common stockholders by the weighted average number of common shares outstanding, and does not include the impact of any potentially dilutive common stock equivalents. Diluted earnings per share reflect the potential dilution of securities that could share in our earnings through the conversion of common shares issuable via outstanding stock warrants, and/or stock options. We had common stock equivalents outstanding to purchase 5,641,500 and 8,167,251 shares of common stock at December 26, 2014 and December 27, 2013, respectively. If we incur losses in the periods presented, or if conversion into common shares is anti-dilutive, basic and dilutive earnings per share are equal. At December 26, 2014 and December 27, 2013, we had 1,721,685 and 4,761,860 dilutive shares relating to vested stock options, warrants, and shares to be issued for contingent consideration, respectively.
	Share-Based Compensation:  Periodically, we issue common shares or options to purchase our common shares to our officers, directors, employees, or other parties. Compensation expense for these equity awards are recognized over the vesting period, based on the fair value on the grant date. We recognize compensation expense for only the portion of options that are expected to vest, rather than record forfeitures when they occur. If the actual number of forfeitures differs from those estimated by management, additional adjustments to compensation expense may be required in the future periods. We determine the fair value of equity awards using the Black-Scholes valuation model.
	Advertising Costs:  Advertising costs consist primarily of print and other promotional activities. We expense advertisements as incurred. During the years ended December 26, 2014 and December 27, 2013, advertising cost were included in selling, general and administrative expenses were approximately $25,000 and $34,000, respectively.
	Concentrations:  For the fiscal year ended December 26, 2014, 10.6% of our total revenue was from a single client. At December 26, 2014 and December 27, 2013, 23.2% and 10.3% of total accounts payable, respectively, was due to a single vendor. At December 27, 2013 13.0% of our total accounts receivable balance was due from a single customer.
	Long-lived asset impairment:  Long-lived assets include property and equipment and definite-lived intangible assets. Definite-lived intangible assets consist of customer relationships, trade names and non-compete agreements. Long-lived assets are measured for impairment at least annually and/or whenever events and circumstances arise that indicate that the carrying value of the assets may not be recoverable.
	Checks Issued and Outstanding:  When checks drafted at a financial institution are in excess of funds on deposit at that financial institution, determined on an entity by entity basis, they are presented as a current liability on the consolidated balance sheet.
	Fair Value Measures: Fair value is the price that would be received to sell an asset, or paid to transfer a liability, in the principal or most advantageous market for the asset or liability in an ordinary transaction between market participants on the measurement date. Our policy on fair value measures requires us to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The policy establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The policy prioritizes the inputs into three levels that may be used to measure fair value:
	Level 1: Applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2: Applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3: Applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	Our financial instruments consist principally of a stock warrant and contingent liability.
	The following table sets forth our assets and liabilities measured at fair value, whether recurring or non-recurring, at December 26, 2014 and December 27, 2013, and the fair value calculation input hierarchy level that we have determined applies to each asset and liability category.
		2014			2013		Input Hierarchy Level
	Recurring:
	Stock Warrant liability	$	-		$	1,386,088	Level 2
	Below is a detail of the changes in our stock warrant liability:
	Balance, 12/27/2013	$	1,386,088
	Derivative liability converted to equity upon exercise		(1,722,000	)
	Change in fair value		(87	)
	Proceeds from the conversion of derivative liabilities upon exercise		336,000
	Rounding		(1	)
	Balance, 12/26/2014	$	-
	Recent Accounting Pronouncements:   In May 2014, the FASB issued guidance codified in ASC 606, Revenue Recognition — Revenue from Contracts with Customers, which amends the guidance in former ASC 605, Revenue Recognition. The guidance requires all industries to conform to the same revenue recognition guidance, as opposed to separate industry standards. The guidance is effective for interim periods within the first annual reporting period beginning after December 15, 2016. We anticipate adopting ASC 606 beginning on November 1, 2016. We are currently evaluating the impact of the provisions of ASC 606.

2_PROPERTY_AND_EQUIPMENT

2. PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 26, 2014
Property, Plant and Equipment [Abstract]
Note 2 - PROPERTY AND EQUIPMENT	The following table summarizes the book value of the assets and accumulated depreciation and amortization at December 26, 2014 and December 27, 2013:
		2014			2013
	Leasehold improvements	$	335,229		$	318,976
	Vehicles and machinery		99,509			99,509
	Furniture and fixtures		29,507			26,696
	Computer hardware and licensed software		419,469			213,971
	Accumulated depreciation		(452,727	)		(308,385	)
	Total property and equipment, net	$	430,987		$	350,767
	During the fiscal year ended December 26, 2014 and December 27, 2013, we recognized approximately $153,000 and $216,000, respectively, of depreciation and amortization expense related to property and equipment.

3_GOODWILL_AND_INTANGIBLE_ASSE

3. GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 26, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Note 3 - GOODWILL AND INTANGIBLE ASSETS	At least annually, or whenever events or circumstances arise indicating an impairment may exist, we review goodwill for impairment. We are a single reporting unit consisting of purchased on-demand labor stores, thus the analysis is conducted for the Company as a whole. Our goodwill represents the consideration given for acquisitions in excess of the fair value of identifiable assets received. In 2014, we recorded a decrease in goodwill of approximately $807,000 related to the write-down of assets acquired as part of the acquisition of DR Services in 2012.
	The following table presents our purchased intangible assets, other than goodwill, for the fiscal years ended December 26, 2014 and December 27, 2013:
		2014		2013
	Customer relationships	1,420,096		1,420,096
	Trade names and other	41,780		41,780
	Accumulated amortization	(1,461,876	)	(1,074,920	)
	Intangible assets, net	-		386,956
	During the fiscal year ended December 26, 2014 and December 27, 2013, we recognized approximately $388,000 and $136,000, respectively, of amortization expense related to intangible assets.
	We obtained our amortizable intangible asset as a result of the acquisition of DR Services in 2012 and the acquisition of on-demand labor stores in 2006 and 2007.

4_FACTORING_AGREEMENT_LINE_OF_

4. FACTORING AGREEMENT & LINE OF CREDIT FACILITY	12 Months Ended
	Dec. 26, 2014
Factoring Agreement Line Of Credit Facility
Note 4 - FACTORING AGREEMENT & LINE OF CREDIT FACILITY	Our current financing agreement is an account purchase agreement which allows us to sell eligible accounts receivable for 90% of the invoiced amount on a full recourse basis up to the facility maximum, $15 million on December 26, 2014 and $14 million on December 27, 2013. When the account is paid by our customers, the remaining 10% is paid to us, less applicable fees and interest. Eligible accounts receivable are generally defined to include accounts that are not more than ninety days past due.
	Net accounts receivable sold pursuant to this agreement at December 26, 2014 and December 27, 2013 were approximately $2.9 million and $8.1 million, respectively. The term of the current agreement is through April 7, 2016. The current agreement bears interest at the London Interbank Offered Rate (LIBOR) plus 3.0% per annum. At December 26, 2014 the effective interest rate was 3.17%. Interest is payable on the actual amount advanced. Additional charges include an annual facility fee equal to 0.75% of the facility threshold in place and lockbox fees. As collateral for repayment of any and all obligations, we granted Wells Fargo Bank, N.A. a security interest in our all of our property including, but not limited to, accounts receivable, intangible assets, contract rights, deposit accounts, and other such assets.
	The agreement requires that the sum of our unrestricted cash plus net accounts receivable must at all times be greater than the sum of the amount outstanding under the agreement plus accrued payroll and accrued payroll taxes. At December 26, 2014, and December 27, 2013 we were in compliance with this covenant.

5_WORKERS_COMPENSATION_INSURAN

5. WORKERS' COMPENSATION INSURANCE AND RESERVES	12 Months Ended
	Dec. 26, 2014
Workers Compensation Insurance And Reserves
Note 5 - WORKERS' COMPENSATION INSURANCE AND RESERVES	On April 1, 2014 we changed our workers’ compensation carrier to ACE American Insurance Company (“ACE”) in all states in which we operate other than Washington and North Dakota. The ACE insurance policy is a large deductible policy where we have primary responsibility for all claims made. ACE provides insurance for covered losses and expenses in excess of $500,000 per incident. Under this high deductible program, we are largely self-insured. Per our contractual agreements with ACE, we must provide a collateral deposit of $3.6 million, which is accomplished through a letter of credit under our account purchase agreement.
	On April 1, 2012 to March 31, 2014 our workers’ compensation carrier was Dallas National Insurance in all states in which we operate other than Washington, North Dakota and New York. The Dallas National coverage is a large deductible policy where we have primary responsibility for claims under the policy. Dallas National provides insurance for covered losses and expenses in excess of $350,000 per incident. Per our contractual agreements with Dallas National, we made payments into, and maintain a balance of, $1.8 million in a non-depleting deposit account as collateral for our self-insured claims. For workers' compensation claims originating in the monopolistic jurisdictions of Washington and North Dakota we are fully covered under state government administered programs. We also obtained full coverage in the state of New York under a policy issued by the State Fund of New York. Accordingly, our consolidated financial statements reflect only the mandated workers' compensation insurance premium liability for workers' compensation claims in these jurisdictions (See NOTE 9 – COMMITMENTS AND CONTINGENCIES for further discussion of the non-depleting deposit account).
	From April 1, 2011 to March 31, 2012 our workers’ compensation coverage was obtained through Zurich American Insurance Company (“Zurich”). The policy with Zurich was a guaranteed cost plan under which all claims are paid by Zurich. Zurich provided workers’ compensation coverage in all states in which we operate other than Washington and North Dakota.
	Prior to Zurich, we maintained workers' compensation policies through AMS Staff Leasing II (“AMS”) for coverage in the non-monopolistic jurisdictions in which we operated. The AMS coverage was a large deductible policy where we have primary responsibility for claims under the policy. Under this policy, AMS provides re-insurance for covered losses and expenses in excess of $250,000 per claim. Under the AMS policies, we made payments into a risk pool fund to cover claims within our self-insured layer. Per our contractual agreements for this coverage, we were originally required to maintain a deposit in the amount of $715,000. At December 26, 2014, our deposit was approximately $698,000.
	For the two year period prior to May 13, 2008, our workers’ compensation coverage was obtained through policies issued by AIG. At December 26, 2014, our risk pool deposit with AIG was approximately $400,000.
	Workers’ compensation expense for temporary workers is recorded as a component of our cost of services and consists of the following components: changes in our self-insurance reserves as determined by our third party actuary; actual claims paid; insurance premiums and administrative fees; and premiums paid in monopolistic jurisdictions. Workers’ compensation expense for our temporary workers totaled approximately $3.4 and $4.1 million for the fiscal years ended December 26, 2014 and December 27, 2013, respectively.
	The following reflects the changes in our workers’ compensation deposits and our workers’ compensation claims liability during the years ended December 26, 2014 and December 27, 2013:
		2014			2013
	Workers’ Compensation Deposits
	Workers’ compensation deposits available at the beginning of the period	$	2,896,113		$	1,706,195
	Additional workers’ compensation deposits made during the period		130,000			1,360,000
	Deposits applied to payment of claims during the period		(121,480	)		(170,082	)
	Deposits available for future claims at the end of the period	$	2,904,633		$	2,896,113
	Workers’ Compensation Claims Liability
	Estimated future claims liabilities at the beginning of the period	$	3,726,871		$	3,710,925
	Claims paid during the period		(3,013,123	)		(1,653,694	)
	Additional future claims liabilities recorded during the period		2,914,554			1,669,640
	Estimated future claims liabilities at the end of the period	$	3,628,302		$	3,726,871
	The workers’ compensation risk pool deposits are classified as current and non-current assets on the consolidated balance sheet based upon management’s estimate of when the related claims liabilities will be paid. The deposits have not been discounted to present value in the accompanying consolidated financial statements. All liabilities associated with our workers’ compensation claims are fully reserved on our consolidated balance sheet.

6_STOCKHOLDERS_EQUITY

6. STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 26, 2014
Stockholders' Equity
Note 6 - STOCKHOLDERS' EQUITY	Issuance of Common Stock:  In April 2014, we issued 4.2 million shares of common stock pursuant to the exercise of 4.2 million common stock warrants at an exercise price of $0.08 per share for a total purchase price of $336,000.
	In April 2014, we issued 1,288,126 shares of our common stock to DR Services of  Louisiana, LLC, as required by: (i) the related Asset Purchase Agreement (“APA”) dated January 4, 2012 wherein our wholly owned subsidiary, DR Services (“Buyer”), acquired substantially all the assets of DR Services of Louisiana, LLC and Environmental Resource Group, LLC, (“Sellers”) and (ii) the Agreement for Settlement and Release of Claims between Buyer and Sellers, along with Sellers’ respective members, and joined in by Command. The 1,288,126 shares issued represent the remaining balance of the contingent earn-out fee under the APA.  When combined with the 1,500,000 shares previously issued to the Seller at the closing of the transaction on January 4, 2012 and an additional 211,874 shares issued in 2012, the total number of shares issued in the acquisition transaction totals 3,000,000.
	In December 2014, we approved the issuance of 100,000 shares of common stock valued at $73,000 to our Board of Directors for partial payment of their services. These shares were not issued until the following fiscal year and are in Other current liabilities on our Balance Sheet.
	The following warrants for our common stock were issued and outstanding on December 26, 2014 and December 27, 2013, respectively:
		2014		2013
	Warrants outstanding at beginning of year	5,575,000		11,887,803
	Expired	-		(6,312,803	)
	Exercised	(4,200,000	)	-
	Warrants outstanding at end of year	1,375,000		5,575,000
	All warrants outstanding on December 26, 2014 have an exercise price of $1.00, expire on April 15, 2015, and have no intrinsic value.

7_STOCK_BASED_COMPENSATION

7. STOCK BASED COMPENSATION	12 Months Ended
	Dec. 26, 2014
Employee Benefits and Share-based Compensation [Abstract]
7. STOCK BASED COMPENSATION	Employee Stock Incentive Plan:  We approved an equity compensation plan in 2008 permitting the grant of 6.4 million shares of common stock or options to employees for the purpose of attracting and motivating employees and officers.
	During 2014 we granted unvested stock rights for 785,000 shares of restricted common stock to employees.  The shares vest one year from the date of grants if the grantee is still employed by the company.  We also granted 1,280,000 stock options to employees, officers and directors.  The options were granted with an exercise price of the fair market on the date of grant, seven year life and vesting over three to four years from the date of grant.  In addition we granted an officer 100,000 shares of restricted stock that vests over four years and an additional 100,000 shares that vests on the achievement of performance criteria tied to the company’s stock price and trading volume.
	During 2013, we granted 1,500,000 stock options to our CEO exercisable at $0.20, which expire on March 28, 2018.
	The following table reflects the summary of stock options outstanding at December 28, 2012 and changes during the fiscal years ended December 27, 2013 and December 26, 2014:
		Number of Shares Under Options		Weighted Average Exercise Price per Share				Weighted Average Grant Date Fair Value
	Outstanding, December 28, 2012	4,083,000		$	0.2			$	0.17
	Granted	1,500,000			0.2				0.16
	Forfeited	(899,125	)		0.3				0.25
	Expired	(683,375	)		0.2				0.17
	Outstanding, December 27, 2013	4,000,500			0.26				0.21
	Granted	1,280,000			0.7				0.38
	Forfeited	(542,625	)		0.4				0.33
	Expired	-37,875			0.33				0.4
	Exercised	(433,500	)		0.19				0.16
	Outstanding, December 26, 2014	4,266,500			0.38				0.25
	The fair value of each option award is estimated on the date of grant using the Black-Scholes pricing model. Expected volatility is based on historical annualized volatility of our stock. The expected term of options granted represents the period of time that options granted are expected to be outstanding. The risk-free rate is based upon the U.S. Treasury yield curve in effect at the time of grant. Currently we do not foresee the payment of dividends in the near term. The assumptions used to calculate the fair value are as follows:
		2014			2013
	Expected term (years)	7			5
	Expected volatility	46.8% - 63.1	%		114.1	%
	Dividend yield	0	%		0	%
	Risk-free rate	1.7	%		0.8	%
	Under the fair value recognition provisions of the Accounting Standards Codification, share-based compensation cost is measured at the grant date based on the value of the award and is recognized as an expense over the vesting period using the straight-line method of amortization. The expected post vesting exercise rate was determined based on an estimated annual turnover percentage of 15%. During the fiscal year ended December 26, 2014 and December 27, 2013, we recognized share-based compensation expense of approximately $420,000 and $105,000 relating to the issuance of stock options, respectively.
	The following table reflects a summary of our nonvested stock options outstanding at December 28, 2012 and changes during the fiscal years ended December 27, 2013 and December 26, 2014:
		Number of Options		Weighted Average Exercise Price per Share			Weighted Average Grant Date Fair Value
	Nonvested, December 28, 2012	2,735,750		$	0.17		$	0.15
	Granted	1,500,000			0.2			0.16
	Vested	(690,250	)		0.3			0.25
	Forfeited	(899,125	)		0.3			0.25
	Nonvested, December 27, 2013	2,646,375			0.27			0.22
	Granted	1,280,000			0.7			0.38
	Vested	(717,625	)		0.23			0.19
	Forfeited	(542,625	)		0.4			0.33
	Nonvested, December 26, 2014	2,666,125			0.46			0.28
	As of December 26, 2014, there was unrecognized share-based compensation expense totaling approximately $1.1 million relating to non-vested options and employee stock grants that will be recognized over the next 4 years.
	The following summarizes information about the stock options outstanding at December 26, 2014:
		Number of Options		Weighted Average Exercise Price Per Share			Weighted Average Remaining Contractual Life (years)		Aggregate Intrinsic Value
	Outstanding	4,266,500		$	0.38		3.37		$	2,744,227
	Exercisable	1,600,375			0.24		1.53			787,292
	Employee Stock Purchase Plan:  We approved an employee stock purchase plan in 2008 permitting the grant of 1.0 million shares of common stock to employees. No options or shares have been issued pursuant to this plan.

8_INCOME_TAX

8. INCOME TAX	12 Months Ended
	Dec. 26, 2014
Income Tax Disclosure [Abstract]
Note 8 - INCOME TAX	The provision for deferred income taxes is comprised of the following:
		26-Dec-14			27-Dec-13
	Current:
	Federal	$	115,000		$	96,000
	State		78,000			41,000
	Deferred:
	Federal		1,901,000			1,239,000
	State		40,000			395,000
	Change in valuation allowance		(5,828,000	)		(1,634,000	)
	Provision for income taxes	$	(3,694,000	)	$	137,000
	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of our deferred taxes are as follows:
		26-Dec-14			27-Dec-13
	Current deferred tax assets and liabilities
	Net operating loss (“NOL”)	$	1,714,000		$	-
	Accrued bonus		-			220,000
	Accrued vacation		46,000			62,000
	Total current deferred tax asset		1,760,000			282,000
	Long-term deferred tax assets and liabilities
	Workers' compensation claims liability		1,430,000			1,401,000
	Depreciation		183,000			252,000
	Bad debt reserve		217,000			239,000
	Deferred rent		11,000			12,000
	Charitable contributions		1,000			5,000
	NOL		35,000			3,486,000
	AMT credit		249,000			151,000
	Total long-term deferred tax asset		2,126,000			5,546,000
	Total deferred tax asset		3,886,000			5,828,000
	Valuation allowance		-			(5,828,000	)
	Net deferred tax asset	$	3,886,000		$	-
	Our federal and state net operating loss carryover of approximately $5.7 million will expire in the years 2028 through 2031. Our charitable contribution carryover will expire in the years 2014 through 2018.
	Management estimates that our combined federal and state tax rates will be approximately 39%. The items accounting for the difference between income taxes computed at the statutory federal income tax rate and the income taxes reported on the statements of income are as follows:
		26-Dec-14						27-Dec-13
	Income tax expense (benefit) based on statutory rate	$	1,847,000			34	%	$	1,036,000		34	%
	Permanent differences		152,000			3	%		48,000		-8	%
	State income taxes expense net of federal taxes		118,000			2	%		422,000		9	%
	Change in valuation allowance		(5,828,000	)		-107	%		(1,634,000	)	29	%
	Change in fair value of derivatives		-			0	%		267,000		-11	%
	Other		17,000			0	%		(2,000	)	-15	%
	Total taxes (benefits) on income	$	(3,694,000	)		-63	%	$	137,000		38	%
	We have analyzed our filing positions in all jurisdictions where we are required to file income tax returns and found no positions that would require a liability for unrecognized income tax benefits to be recognized. We are subject to possible tax examinations for the years 2010 through 2014 and NOLs from earlier years may be examined when they are utilized.  We deduct interest and penalties as interest expense on the consolidated financial statements.

9_COMMITMENTS_AND_CONTINGENCIE

9. COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 26, 2014
Commitments and Contingencies Disclosure [Abstract]
Note 9 - COMMITMENTS AND CONTINGENCIES	We presently lease office space for our corporate headquarters in Coeur d’Alene, Idaho. In August 2012, we executed the lease on this facility for a three year term, expiring September 14, 2015, with an option to renew for an additional three years. We pay approximately $4,500 per month for use of the building.  Pursuant to the lease, as the sole occupant of the property we are responsible for payment of typical triple net charges for property taxes, insurance and maintenance.
	We also lease the facilities for all of our store locations. All of these facilities are leased at market rates that vary in amount depending on location. Each store is between 1,000 and 5,000 square feet, depending on location and market conditions.
	Operating leases:  We lease store facilities, vehicles, and equipment. Most of our store leases have terms that extend over three to five years. Some of the leases have cancellation provisions that allow us to cancel with 90 days' notice. Other leases have been in existence long enough that the term has expired and we are currently occupying the premises on month-to-month tenancies. Minimum lease obligations for the next five years as of December 26, 2014 are:
	Year	Operating Lease
		Obligation
	2015	$	873,140
	2016		536,563
	2017		185,241
	2018		29,281
	2019		30,159
		$	1,654,384
	Total lease expense for the fiscal years ended December 26, 2014 and December 27, 2013 were approximately $1.3 million and $1.4 million, respectively.
	Legal Proceeding: In 2010, AdvantEdge Insurance Group, LLC filed suit against us in Denver District Court, alleging that it was entitled to receive unpaid insurance commissions from us. We counterclaimed against AdvantEdge and others, alleging retention of unauthorized and undisclosed fees and other breaches of duty in the placement of insurance coverage for the Company. Ultimately AdvantEdge’s initial claim was dismissed and we became the plaintiff in the pursuit of our remaining claims against AdvantEdge and others. In October 2014, the jury returned a verdict in favor of the defendants and against us. We believe there were several reversible errors made in rulings before and during the trial and we have filed a Notice of Appeal. We plan to aggressively pursue our appeal but if we are ultimately not successful we could be required to pay some or all of the defendants’ litigation costs.
	From time to time we are involved in various legal proceedings. We believe that the outcome of these proceedings, even if determined adversely, will not have a material adverse effect on our business, financial condition and results of operations.
	Collateral: For the two-year period prior to April 1, 2014, our workers’ compensation insurance coverage was provided by Dallas National Insurance under a high deductible policy in which we are responsible for the first $350,000 per incident.  During this time period, Dallas National changed its corporate name to Freestone Insurance Company. Under the terms of the policy we were required to provide cash collateral of $900,000 per year for a total of $1.8 million, as a non-depleting fund to secure our payment of anticipated claims up to the policy deductible.  We are responsible for paying costs of claims that occur during the term of the policy, up to the deductible amount.  In January 2014, Freestone Insurance confirmed to us that it continued to hold $1.8 million of Command Center’s funds as collateral.  In April 2014, the State of Delaware placed Freestone Insurance in receivership due to concerns about its financial condition.  On August 15, 2014, the receivership was converted to a liquidation proceeding. We have continued to pay claims that are below the deductible level and we are not aware of any pending claims that exceed or are likely to exceed our deductible. At this time, there is insufficient financial information available to allow us to determine the financial position of Freestone Insurance and therefore we do not know whether our collateral will be returned in full.  We believe the Receiver will not make any decisions on claims for return of collateral until sometime after the claims bar date, which is December 15, 2015. We believe that our claim to the return of our collateral is a priority claim in the liquidation proceeding and that our collateral will be returned to us.  However, if it is ultimately determined that our claim is not a priority claim or if there are insufficient assets in the liquidation to satisfy the priority claims, we may not receive any or all of our collateral.

1_SUMMARY_OF_SIGNIFICANT_ACCOU1

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 26, 2014
Accounting Policies [Abstract]
Description of Business	Description of Business:  Command Center, Inc. ("Command Center,” the “Company,” “CCI,” “we,” "us," or “our”) is a Washington corporation initially organized in 2002. We reorganized in 2005 and 2006 and now provide on-demand employees for manual labor, light industrial, and skilled trade applications. Our customers are primarily small to mid-sized businesses in the wholesale trades, manufacturing, hospitality, construction, retail and auto auction industries. We currently operate 55 stores located in 22 states. Our largest 10 customers represent approximately 27% of our revenue. We operate as: Command Center, Inc.
Basis of Presentation	Basis of Presentation:  The consolidated financial statements include the accounts of Command Center, Inc. and our wholly-owned subsidiaries, Disaster Recovery Services, Inc. (“DR Services”), which is not inactive, and ComStaff, Inc., which is dormant. All significant intercompany balances and transactions have been eliminated in consolidation. The consolidated financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).
Use of Estimates	Use of Estimates:  The preparation of consolidated financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Fiscal Year End	Fiscal Year End:  Our consolidated financial statements are presented on a 52/53-week fiscal year end basis, with the last day of the fiscal year being the last Friday of each calendar year. In fiscal years consisting of 53 weeks, the final quarter will consist of 14 weeks. Fiscal years 2014 and 2013 both consisted of 52 weeks.
Reclassifications	Reclassifications:  Certain amounts in the consolidated financial statements for 2013 have been reclassified to conform to the 2014 presentation. These reclassifications have no effect on net income, earnings per share, or stockholders’ equity as previously reported.
Revenue Recognition	Revenue Recognition: We generate revenues primarily from providing on-demand labor services. Revenue from services is recognized at the time the service is performed. Revenues are reported net of customer credits and taxes collected from customers that are remitted to taxing authorities.
Cost of Staffing Services	Cost of Staffing Services:  Cost of services includes the wages of temporary employees, related payroll taxes, workers’ compensation expenses, and other direct costs of services.
Cash and Cash Equivalents	Cash and Cash Equivalents:  Cash and cash equivalents consists of demand deposits, including interest-bearing accounts with original maturities of three months or less, held in banking institutions and a trust account. These accounts are guaranteed by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per institution. At December 26, 2014, we held deposits in excess of FDIC insured limits of approximately $8.3 million.
Restricted Cash	Restricted Cash:  We maintained a cash balance that is held on deposit as a requirement of our workers’ compensation insurance provider.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts:  Accounts receivable are carried at their estimated recoverable amount, net of allowances. We regularly review our accounts receivable for collectability. The allowance for doubtful accounts is determined based on historical write-off experience, age of receivable, other qualitative factors and extenuating circumstances, and current economic data and represents our best estimate of the amount of probable losses on our accounts receivable. The allowance for doubtful accounts is reviewed monthly. Generally, we refer overdue balances to a collection agency at 120 days and the collection agent typically pursues collection for another 60 days. At December 26, 2014 and December 27, 2013, our allowance for doubtful accounts was approximately $550,000 and $637,000, respectively.
Property and Equipment	Property and Equipment:  Property and equipment are recorded at cost. We compute depreciation using the straight-line method over the estimated useful lives, typically three to five years. Leasehold improvements are capitalized and amortized over the shorter of the non-cancelable lease term or their useful lives. Repairs and maintenance are expensed as incurred. When assets are sold or retired, cost and accumulated depreciation are eliminated from the consolidated balance sheet and gain or loss is reflected in the consolidated statement of income.
Workers' Compensation Reserves	Workers’ Compensation Reserves:  In accordance with the terms of our workers’ compensation liability insurance policy, we maintain deposits or letters of credit for workers’ compensation claims to secure payment of our claims cost. We use third party actuarial estimates of the future costs of the claims and related expenses discounted by a 3% present value interest rate to determine the amount of our reserves. We evaluate the reserves regularly throughout the year and make adjustments as needed. If the actual cost of claims incurred and related expenses exceed the amounts estimated, additional reserves may be required. In monopolistic states, we utilize the state funds for our workers’ compensation insurance and pay our premiums in accordance with the state plans.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets:  Goodwill represents the excess purchase price over the fair value of identifiable assets received attributable to business acquisitions and combinations. Goodwill and other intangible assets are measured for impairment at least annually and/or whenever events and circumstances arise that indicate impairment may exist, such as a significant adverse change in the business climate. In assessing the value of goodwill, assets and liabilities are assigned to the reporting units and the appropriate valuation methodologies are used to determine fair value at the reporting unit level. Identified intangible assets are amortized using the straight-line method over their estimated useful lives which are estimated to be between three and seven years.
Fair Value of Financial Instruments	Fair Value of Financial Instruments:  We carry financial instruments on the consolidated balance sheet at the fair value of the instruments as of the consolidated balance sheet date. At the end of each period, management assesses the fair value of each instrument and adjusts the carrying value to reflect its assessment. At December 26, 2014 and December 27, 2013, the carrying values of accounts receivable and accounts payable approximated their fair values due to relatively short maturities.
Derivatives	Derivatives:  From time to time, we may enter into transactions which contain conversion privileges, the settlement of which may entitle the holder or us to settle the obligation(s) by issuance of Company securities. When we enter into transactions which allow us to settle obligations by the issuance of Company securities, fair value is estimated each reporting period.
Income Taxes	Income Taxes:  We account for income taxes under the liability method, whereby deferred income tax liabilities or assets at the end of each period are determined using the tax rate expected to be in effect when the taxes are actually paid or recovered. A valuation allowance is recognized on deferred tax assets when it is more likely than not that some or all of these deferred tax assets will not be realized. Our policy is to prescribe a recognition threshold and measurement attribute for the recognition and measurement of a tax position taken or expected to be taken in a tax return. We have analyzed our filing positions in all jurisdictions where we are required to file returns, and found no positions that would require a liability for unrecognized income tax positions to be recognized. We are subject to tax examinations. In the event that we are assessed penalties and or interest, penalties will be charged to other financing expense and interest will be charged to interest expense.
Earnings per Share	Earnings per Share:  We follow financial accounting standards which require the calculation of basic and diluted earnings per share. Basic earnings per share is calculated by dividing net income or loss available to common stockholders by the weighted average number of common shares outstanding, and does not include the impact of any potentially dilutive common stock equivalents. Diluted earnings per share reflect the potential dilution of securities that could share in our earnings through the conversion of common shares issuable via outstanding stock warrants, and/or stock options. We had common stock equivalents outstanding to purchase 5,641,500 and 8,167,251 shares of common stock at December 26, 2014 and December 27, 2013, respectively. If we incur losses in the periods presented, or if conversion into common shares is anti-dilutive, basic and dilutive earnings per share are equal. At December 26, 2014 and December 27, 2013, we had 1,721,685 and 4,761,860 dilutive shares relating to vested stock options, warrants, and shares to be issued for contingent consideration, respectively.
Share-Based Compensation	Share-Based Compensation:  Periodically, we issue common shares or options to purchase our common shares to our officers, directors, employees, or other parties. Compensation expense for these equity awards are recognized over the vesting period, based on the fair value on the grant date. We recognize compensation expense for only the portion of options that are expected to vest, rather than record forfeitures when they occur. If the actual number of forfeitures differs from those estimated by management, additional adjustments to compensation expense may be required in the future periods. We determine the fair value of equity awards using the Black-Scholes valuation model.
Advertising Costs	Advertising Costs:  Advertising costs consist primarily of print and other promotional activities. We expense advertisements as incurred. During the years ended December 26, 2014 and December 27, 2013, advertising cost were included in selling, general and administrative expenses were approximately $25,000 and $34,000, respectively.
Concentrations	Concentrations:  For the fiscal year ended December 26, 2014, 10.6% of our total revenue was from a single client. At December 26, 2014 and December 27, 2013, 23.2% and 10.3% of total accounts payable, respectively, was due to a single vendor. At December 27, 2013 13.0% of our total accounts receivable balance was due from a single customer.
Long-lived asset impairment	Long-lived asset impairment:  Long-lived assets include property and equipment and definite-lived intangible assets. Definite-lived intangible assets consist of customer relationships, trade names and non-compete agreements. Long-lived assets are measured for impairment at least annually and/or whenever events and circumstances arise that indicate that the carrying value of the assets may not be recoverable.
Checks Issued and Outstanding	Checks Issued and Outstanding:  When checks drafted at a financial institution are in excess of funds on deposit at that financial institution, determined on an entity by entity basis, they are presented as a current liability on the consolidated balance sheet.
Fair Value Measures	Fair Value Measures: Fair value is the price that would be received to sell an asset, or paid to transfer a liability, in the principal or most advantageous market for the asset or liability in an ordinary transaction between market participants on the measurement date. Our policy on fair value measures requires us to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The policy establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The policy prioritizes the inputs into three levels that may be used to measure fair value:
	Level 1: Applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2: Applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3: Applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	Our financial instruments consist principally of a stock warrant and contingent liability.
	The following table sets forth our assets and liabilities measured at fair value, whether recurring or non-recurring, at December 26, 2014 and December 27, 2013, and the fair value calculation input hierarchy level that we have determined applies to each asset and liability category.
		2014			2013		Input Hierarchy Level
	Recurring:
	Stock Warrant liability	$	-		$	1,386,088	Level 2
	Below is a detail of the changes in our stock warrant liability:
	Balance, 12/27/2013	$	1,386,088
	Derivative liability converted to equity upon exercise		(1,722,000	)
	Change in fair value		(87	)
	Proceeds from the conversion of derivative liabilities upon exercise		336,000
	Rounding		(1	)
	Balance, 12/26/2014	$	-
Recent Accounting Pronouncements	Recent Accounting Pronouncements:   In May 2014, the FASB issued guidance codified in ASC 606, Revenue Recognition — Revenue from Contracts with Customers, which amends the guidance in former ASC 605, Revenue Recognition. The guidance requires all industries to conform to the same revenue recognition guidance, as opposed to separate industry standards. The guidance is effective for interim periods within the first annual reporting period beginning after December 15, 2016. We anticipate adopting ASC 606 beginning on November 1, 2016. We are currently evaluating the impact of the provisions of ASC 606.

1_SUMMARY_OF_SIGNIFICANT_ACCOU2

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 26, 2014
Accounting Policies [Abstract]
Schedule of fair value of financial instruments		2014			2013		Input Hierarchy Level
	Recurring:
	Stock Warrant liability	$	-		$	1,386,088	Level 2
Schedule of changes in our stock warrant liability	Balance, 12/27/2013	$	1,386,088
	Derivative liability converted to equity upon exercise		(1,722,000	)
	Change in fair value		(87	)
	Proceeds from the conversion of derivative liabilities upon exercise		336,000
	Rounding		(1	)
	Balance, 12/26/2014	$	-

2_PROPERTY_AND_EQUIPMENT_Table

2. PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 26, 2014
Property, Plant and Equipment [Abstract]
Property and equipment		2014			2013
	Leasehold improvements	$	335,229		$	318,976
	Vehicles and machinery		99,509			99,509
	Furniture and fixtures		29,507			26,696
	Computer hardware and licensed software		419,469			213,971
	Accumulated depreciation		(452,727	)		(308,385	)
	Total property and equipment, net	$	430,987		$	350,767

3_GOODWILL_AND_INTANGIBLE_ASSE1

3. GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 26, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible assets, other than goodwill		2014		2013
	Customer relationships	1,420,096		1,420,096
	Trade names and other	41,780		41,780
	Accumulated amortization	(1,461,876	)	(1,074,920	)
	Intangible assets, net	-		386,956

5_WORKERS_COMPENSATION_INSURAN1

5. WORKERS' COMPENSATION INSURANCE AND RESERVES (Tables)	12 Months Ended
	Dec. 26, 2014
Workers Compensation Insurance And Reserves Tables
Workers' compensation expense		2014			2013
	Workers’ Compensation Deposits
	Workers’ compensation deposits available at the beginning of the period	$	2,896,113		$	1,706,195
	Additional workers’ compensation deposits made during the period		130,000			1,360,000
	Deposits applied to payment of claims during the period		(121,480	)		(170,082	)
	Deposits available for future claims at the end of the period	$	2,904,633		$	2,896,113
	Workers’ Compensation Claims Liability
	Estimated future claims liabilities at the beginning of the period	$	3,726,871		$	3,710,925
	Claims paid during the period		(3,013,123	)		(1,653,694	)
	Additional future claims liabilities recorded during the period		2,914,554			1,669,640
	Estimated future claims liabilities at the end of the period	$	3,628,302		$	3,726,871

6_STOCKHOLDERS_EQUITY_Tables

6. STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 26, 2014
Stockholders' Equity
Warrants Outstanding		2014		2013
	Warrants outstanding at beginning of year	5,575,000		11,887,803
	Expired	-		(6,312,803	)
	Exercised	(4,200,000	)	-
	Warrants outstanding at end of year	1,375,000		5,575,000

7_STOCK_BASED_COMPENSATION_Tab

7. STOCK BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 26, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock based Compensation
		Number of Shares Under Options		Weighted Average Exercise Price per Share				Weighted Average Grant Date Fair Value
	Outstanding, December 28, 2012	4,083,000		$	0.2			$	0.17
	Granted	1,500,000			0.2				0.16
	Forfeited	(899,125	)		0.3				0.25
	Expired	(683,375	)		0.2				0.17
	Outstanding, December 27, 2013	4,000,500			0.26				0.21
	Granted	1,280,000			0.7				0.38
	Forfeited	(542,625	)		0.4				0.33
	Expired	-37,875			0.33				0.4
	Exercised	(433,500	)		0.19				0.16
	Outstanding, December 26, 2014	4,266,500			0.38				0.25
Fair Value Assumption		2014			2013
	Expected term (years)	7			5
	Expected volatility	46.8% - 63.1	%		114.1	%
	Dividend yield	0	%		0	%
	Risk-free rate	1.7	%		0.8	%
Nonvested stock options outstanding		Number of Options		Weighted Average Exercise Price per Share			Weighted Average Grant Date Fair Value
	Nonvested, December 28, 2012	2,735,750		$	0.17		$	0.15
	Granted	1,500,000			0.2			0.16
	Vested	(690,250	)		0.3			0.25
	Forfeited	(899,125	)		0.3			0.25
	Nonvested, December 27, 2013	2,646,375			0.27			0.22
	Granted	1,280,000			0.7			0.38
	Vested	(717,625	)		0.23			0.19
	Forfeited	(542,625	)		0.4			0.33
	Nonvested, December 26, 2014	2,666,125			0.46			0.28
Intrinsic value		Number of Options		Weighted Average Exercise Price Per Share			Weighted Average Remaining Contractual Life (years)		Aggregate Intrinsic Value
	Outstanding	4,266,500		$	0.38		3.37		$	2,744,227
	Exercisable	1,600,375			0.24		1.53			787,292

8_INCOME_TAX_Tables

8. INCOME TAX (Tables)	12 Months Ended
	Dec. 26, 2014
Income Tax Disclosure [Abstract]
Provision for income taxes		26-Dec-14			27-Dec-13
	Current:
	Federal	$	115,000		$	96,000
	State		78,000			41,000
	Deferred:
	Federal		1,901,000			1,239,000
	State		40,000			395,000
	Change in valuation allowance		(5,828,000	)		(1,634,000	)
	Provision for income taxes	$	(3,694,000	)	$	137,000
Deferred tax assets		26-Dec-14			27-Dec-13
	Current deferred tax assets and liabilities
	Net operating loss (“NOL”)	$	1,714,000		$	-
	Accrued bonus		-			220,000
	Accrued vacation		46,000			62,000
	Total current deferred tax asset		1,760,000			282,000
	Long-term deferred tax assets and liabilities
	Workers' compensation claims liability		1,430,000			1,401,000
	Depreciation		183,000			252,000
	Bad debt reserve		217,000			239,000
	Deferred rent		11,000			12,000
	Charitable contributions		1,000			5,000
	NOL		35,000			3,486,000
	AMT credit		249,000			151,000
	Total long-term deferred tax asset		2,126,000			5,546,000
	Total deferred tax asset		3,886,000			5,828,000
	Valuation allowance		-			(5,828,000	)
	Net deferred tax asset	$	3,886,000		$	-
Effective income tax reconciliation		26-Dec-14						27-Dec-13
	Income tax expense (benefit) based on statutory rate	$	1,847,000			34	%	$	1,036,000		34	%
	Permanent differences		152,000			3	%		48,000		-8	%
	State income taxes expense net of federal taxes		118,000			2	%		422,000		9	%
	Change in valuation allowance		(5,828,000	)		-107	%		(1,634,000	)	29	%
	Change in fair value of derivatives		-			0	%		267,000		-11	%
	Other		17,000			0	%		(2,000	)	-15	%
	Total taxes (benefits) on income	$	(3,694,000	)		-63	%	$	137,000		38	%

9_COMMITMENTS_AND_CONTINGENCIE1

9. COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 26, 2014
Commitments and Contingencies Disclosure [Abstract]
Minimum lease obligations	Year	Operating Lease
		Obligation
	2015	$	873,140
	2016		536,563
	2017		185,241
	2018		29,281
	2019		30,159
		$	1,654,384

1_SUMMARY_OF_SIGNIFICANT_ACCOU3

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Dec. 26, 2014	Dec. 27, 2013
Recurring:
Stock warrant liability	$0	$1,386,088
Level 2 [Member]
Recurring:
Stock warrant liability	$0	$1,386,088

1_SUMMARY_OF_SIGNIFICANT_ACCOU4

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) (USD $)	12 Months Ended
	Dec. 26, 2014
Accounting Policies [Abstract]
Balance, 12/27/2013	$1,386,088
Derivative liability converted to equity upon exercise	-1,722,000
Change in fair value	-87
Proceeds from the conversion of derivative liabilities upon exercise	336,000
Rounding	-1
Balance, 12/26/2014	$0

1_SUMMARY_OF_SIGNIFICANT_ACCOU5

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	Dec. 26, 2014	Dec. 27, 2013
Accounting Policies [Abstract]
FDIC insured limits	$250,000
Excess of FDIC insured limits	8,300,000
Allowance for doubtful accounts	550,000	637,000
Common stock equivalents outstanding to purchase	5,641,500	8,167,251
Dilutive shares relating to vested stock options and warrants	1,721,685	4,761,860
Advertising cost	$25,000	$34,000
Accounts payable customer percentage	23.20%	10.30%
Accounts receivable customer percentage	10.60%
Percentage of revenue from single customer		13.00%

2_PROPERTY_AND_EQUIPMENT_Detai

2. PROPERTY AND EQUIPMENT (Details) (USD $)	Dec. 26, 2014	Dec. 27, 2013
Property, Plant and Equipment [Abstract]
Leasehold improvements	$335,229	$318,976
Vehicles and machinery	99,509	99,509
Furniture and fixtures	29,507	26,696
Computer hardware and licensed software	419,469	213,971
Accumulated depreciation	-452,727	-308,385
Total property and equipment, net	$430,987	$350,767

2_PROPERTY_AND_EQUIPMENT_Detai1

2. PROPERTY AND EQUIPMENT (Details Narrative) (USD $)	12 Months Ended
	Dec. 26, 2014	Dec. 27, 2013
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$153,000	$216,000

3_GOODWILL_AND_INTANGIBLE_ASSE2

3. GOODWILL AND INTANGIBLE ASSETS (Details) (USD $)	Dec. 26, 2014	Dec. 27, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Customer relationships	$1,420,096	$1,420,096
Trade names and other	41,780	41,780
Accumulated amortization	-1,461,876	-1,074,920
Intangible asset, net	$0	$386,956

3_GOODWILL_AND_INTANGIBLE_ASSE3

3. GOODWILL AND INTANGIBLE ASSETS (Details Narrative) (USD $)	12 Months Ended
	Dec. 26, 2014	Dec. 27, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense related to intangible assets	$388,000	$136,000

4_FACTORING_AGREEMENT_LINE_OF_1

4. FACTORING AGREEMENT & LINE OF CREDIT FACILITY (Details Narrative) (USD $)	12 Months Ended
	Dec. 26, 2014	Dec. 27, 2013
Line of Credit Facility [Abstract]
Line of credit facility maximum	$15,000,000	$14,000,000
Net accounts receivable sold	$2,900,000	$8,100,000
Term of the agreement expired	7-Apr-16
Effective interest rate	3.17%

5_WORKERS_COMPENSATION_INSURAN2

5. WORKERS' COMPENSATION INSURANCE AND RESERVES (Details) (USD $)	12 Months Ended
	Dec. 26, 2014	Dec. 27, 2013
Workers' Compensation Deposits
Workers' compensation deposits available at the beginning of the period	$2,896,113	$1,706,195
Additional workers' compensation deposits made during the period	130,000	1,360,000
Deposits applied to payment of claims during the period	-121,480	-170,082
Deposits available for future claims at the end of the period	2,904,633	2,896,113
Workers' Compensation Claims Liability
Estimated future claims liabilities at the beginning of the period	3,726,871	3,710,925
Claims paid during the period	-3,013,123	-1,653,694
Additional future claims liabilities recorded during the period	2,914,554	1,669,640
Estimated future claims liabilities at the end of the period	$3,628,302	$3,726,871

5_WORKERS_COMPENSATION_INSURAN3

5. WORKERS' COMPENSATION INSURANCE AND RESERVES (Details Narrative) (USD $)	12 Months Ended
	Dec. 26, 2014	Dec. 27, 2013
Workers Compensation Insurance And Reserves Details Narrative
Workers' compensation expense for temporary worker	$3,400,000	$4,100,000
Deposit with previous insurer	698,000
Risk pool deposit	$400,000

6_STOCKHOLDERS_EQUITY_Details

6. STOCKHOLDERS' EQUITY (Details)	12 Months Ended
	Dec. 26, 2014	Dec. 27, 2013
Stockholders Equity Details
Warrants outstanding at beginning of year	5,575,000	11,887,803
Expired		-6,312,803
Exercised	-4,200,000	0
Warrants outstanding at end of year	1,375,000	5,575,000

7_STOCK_BASED_COMPENSATION_Det

7. STOCK BASED COMPENSATION (Details) (USD $)	12 Months Ended
	Dec. 26, 2014	Dec. 27, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Number of Options Outstanding, Beginning Balance	4,000,500	4,083,000
Granted, option	1,280,000	1,500,000
Forfeited, option	-542,625	-899,125
Expired, Option	-37,875	-683,375
Exercised,option	-433,500	0
Number of Options Outstanding, Ending Balance	4,266,500	4,000,500
Weighted Average Exercise Price Per Share, Outstanding, Beginning	$0.26	$0.20
Granted, Weighted Average Exercise Price Per Share	$0.70	$0.20
Forfeited, Weighted Average Exercise Price Per Share	$0.40	$0.30
Weighted Average Exercise Price Per Share, Expired	$0.33	$0.20
Weighted Average Exercise Price Per Share, Exercised	$0.19
Weighted Average Exercise Price Per Share, Outstanding, Ending	$0.38	$0.26
Weighted Average Fair Value Per Share Outstanding, Beginning	$0.21	$0.17
Granted, Weighted Average Fair Value Per Share	$0.38	$0.16
Forfeited, Weighted Average Fair Value Per Share	$0.33	$0.25
Weighted Average Fair Value Per Share, Expired	$0.40	$0.17
Weighted Average Fair Value Per Share, Exercised	$0.16
Weighted Average Fair Value Per ShareOutstanding, Ending	$0.25	$0.21

7_STOCK_BASED_COMPENSATION_Det1

7. STOCK BASED COMPENSATION (Details 1)	12 Months Ended
	Dec. 26, 2014	Dec. 27, 2013
Stock Based Compensation Details 1
Expected term (years)	7 years	5 years
Expected volatility	46.80%	114.10%
Expected volatility, Maximum	63.10%
Dividend yield	0.00%	0.00%
Risk-free rate	1.70%	0.80%

7_STOCK_BASED_COMPENSATION_Det2

7. STOCK BASED COMPENSATION (Details 2) (USD $)	12 Months Ended
	Dec. 26, 2014	Dec. 27, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of Nonvested Options Outstanding, Beginning Balance	2,646,375	2,735,750
Granted, Nonvested	1,280,000	1,500,000
Vested, Nonvested	-717,625	-690,250
Forfeited, Nonvested	-542,625	-899,125
Number of Nonvested Options Outstanding, Ending Balance	2,666,125	2,646,375
Weighted Average Exercise Price Per Share, Outstanding, Nonvested, Beginning	$0.27	$0.17
Granted, Weighted Average Exercise Price Per Share	$0.70	$0.20
Weighted Average Exercise Price Per Share, Vested	$0.23	$0.30
Forfeited, Weighted Average Exercise Price Per Share	$0.40	$0.30
Weighted Average Exercise Price Per Share, Outstanding, Nonvested, Ending	$0.46	$0.27
Weighted Average Grant Date Fair Value Per Share Outstanding, Nonvested, Beginning	$0.22	$0.15
Granted, Weighted Average Grant Date Fair Value	$0.38	$0.16
Weighted Average Grant Date Fair Value, Vested	$0.19	$0.25
Forfeited, Weighted Average Grant Date Fair Value	$0.33	$0.25
Weighted Average Grant Date Fair Value Per Share Outstanding, Nonvested, Ending	$0.28	$0.22

7_STOCK_BASED_COMPENSATION_Det3

7. STOCK BASED COMPENSATION (Details 3) (USD $)	12 Months Ended
	Dec. 26, 2014
Stock Based Compensation Details 3
Number of Options, outstanding	4,266,500
Weighted Average Exercise Price Per Share, Outstanding	$0.38
Weighted Average Remaining Contractual Life (years), outstanding	3 years 4 months 13 days
Aggregate Intrinsic Value, outstanding	$2,744,227
Number of Options, Exercisable	1,600,375
Weighted Average Exercise Price Per Share, Exercisable	$0.24
Weighted Average Remaining Contractual Life (years), Exercisable	1 year 6 months 11 days
Aggregate Intrinsic Value, Exercisable	$787,292

8_INCOME_TAX_Details

8. INCOME TAX (Details) (USD $)	12 Months Ended
	Dec. 26, 2014	Dec. 27, 2013
Current:
Federal	$115,000	$96,000
State	78,000	41,000
Deferred:
Federal	1,901,000	1,239,000
State	40,000	395,000
Change in valuation allowance	-5,828,000	-1,634,000
Provision for income taxes	($3,694,000)	$137,000

8_INCOME_TAX_Details_1

8. INCOME TAX (Details 1) (USD $)	Dec. 26, 2014	Dec. 27, 2013
Current deferred tax assets and liabilities
Net operating loss ("NOL")	$1,714,000	$0
Accrued Bonus	0	220,000
Accrued Vacation	46,000	62,000
Total current deferred tax asset	1,760,000	282,000
Long-term deferred tax assets and liabilities
Workers' compensation claims liability	1,430,000	1,401,000
Depreciation	183,000	252,000
Bad debt reserve	217,000	239,000
Deferred rent	11,000	12,000
Charitable contributions	1,000	5,000
NOL	35,000	3,486,000
AMT Credit	249,000	151,000
Total long-term deferred tax asset	2,126,000	5,546,000
Total deferred tax assets	3,886,000	5,828,000
Valuation allowance		-5,828,000
Net deferred tax asset	$3,886,000

8_INCOME_TAX_Details_2

8. INCOME TAX (Details 2) (USD $)	12 Months Ended
	Dec. 26, 2014	Dec. 27, 2013
Income Tax Disclosure [Abstract]
Income tax expense (benefit) based on statutory rate, Amount	$1,847,000	$1,036,000
Permanent differences, Amount	152,000	48,000
State income taxes expense net of federal taxes, Amount	118,000	422,000
Change in valuation allowance, Amount	-5,828,000	-1,634,000
Change in fair value of derivatives, Amount	0	267,000
Other, Amount	17,000	-2,000
Total taxes (benefits) on income, Amount	($3,694,000)	$137,000
Income tax expense (benefit) based on statutory rate, Rate	34.00%	34.00%
Permanent differences, Rate	3.00%	-8.00%
State income taxes expense net of federal taxes, Rate	2.00%	9.00%
Change in valuation allowance, Rate	-107.00%	29.00%
Change in fair value of derivatives, Rate	0.00%	-11.00%
Other, Rate	0.00%	-15.00%
Total taxes (benefits) on income, Rate	-63.00%	38.00%

9_COMMITMENTS_AND_CONTINGENCIE2

9. COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Dec. 26, 2014
Commitments and Contingencies Disclosure [Abstract]
2015	$873,140
2016	536,563
2017	185,241
2018	29,281
2019	30,159
Total	$1,654,384

9_COMMITMENTS_AND_CONTINGENCIE3

9. COMMITMENTS AND CONTINGENCIES (Details Narrative) (USD $)	12 Months Ended
	Dec. 26, 2014	Dec. 27, 2013
Commitments and Contingencies Disclosure [Abstract]
Total lease expense	$1,300,000	$1,400,000