NCI 10-Q 30 Oct 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Oct. 24, 2014	Oct. 24, 2014
		Class A Common Stock [Member]	Class B Common Stock [Member]
Document Information [Line Items]	'	'	'
Document Type	'10-Q	'	'
Amendment Flag	'false	'	'
Document Period End Date	30-Sep-14	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q3	'	'
Trading Symbol	'NCIT	'	'
Entity Registrant Name	'NCI, Inc.	'	'
Entity Central Index Key	'0001334478	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Common Stock, Shares Outstanding	'	8,258,773	4,700,000

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Income (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]	'	'	'	'
Revenue	$75,660	$77,918	$242,588	$252,430
Operating expenses:	'	'	'	'
Cost of revenue	64,102	67,832	208,033	220,300
General and administrative expenses	6,205	5,819	19,967	17,809
Depreciation and amortization	1,401	1,679	4,302	4,824
Purchase contingency gain	'	-864	'	-864
Total operating expenses	71,708	74,466	232,302	242,069
Operating income	3,952	3,452	10,286	10,361
Interest expense, net	95	157	302	656
Income before income taxes	3,857	3,295	9,984	9,705
Provision for income taxes	1,495	1,344	3,956	3,967
Net income	$2,362	$1,951	$6,028	$5,738
Basic:	'	'	'	'
Weighted average shares outstanding	13,639	12,837	13,457	12,825
Net income per share	$0.17	$0.15	$0.45	$0.45
Diluted:	'	'	'	'
Weighted average shares outstanding	13,816	12,837	13,805	12,832
Net income per share	$0.17	$0.15	$0.44	$0.45

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$19,672	$50
Accounts receivable, net	54,782	63,991
Deferred tax assets, net	3,362	3,217
Prepaid expenses and other current assets	2,859	2,941
Total current assets	80,675	70,199
Property and equipment, net	7,959	9,752
Other assets	1,720	2,113
Deferred tax assets, net	39,917	39,990
Intangible assets, net	4,124	5,340
Total assets	134,395	127,394
Current liabilities:	'	'
Accounts payable	14,027	17,371
Accrued salaries and benefits	17,431	16,645
Deferred revenue	2,868	2,594
Other accrued expenses	6,164	4,578
Total current liabilities	40,490	41,188
Long-term debt	'	1,000
Other long-term liabilities	3,129	3,399
Total liabilities	43,619	45,587
Stockholders' equity:	'	'
Additional paid-in capital	73,846	70,905
Treasury stock at cost-917 shares of Class A common stock as of September 30, 2014 and December 31, 2013	-8,331	-8,331
Retained earnings	24,998	18,970
Total stockholders' equity	90,776	81,807
Total liabilities and stockholders' equity	134,395	127,394
Class A Common Stock [Member]	'	'
Stockholders' equity:	'	'
Common stock	174	174
Class B Common Stock [Member]	'	'
Stockholders' equity:	'	'
Common stock	$89	$89

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Class A Common Stock [Member]	'	'
Common stock, par value	$0.02	$0.02
Common stock, shares authorized	37,500,000	37,500,000
Common stock, shares issued	9,175,000	9,142,000
Common stock, shares outstanding	8,259,000	8,226,000
Treasury stock at cost, shares	917,000	917,000
Class B Common Stock [Member]	'	'
Common stock, par value	$0.02	$0.02
Common stock, shares authorized	12,500,000	12,500,000
Common stock, shares issued	4,700,000	4,700,000
Common stock, shares outstanding	4,700,000	4,700,000

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:	'	'
Net income	$6,028	$5,738
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	4,302	4,824
Share-based compensation	2,774	1,067
Deferred income taxes	-72	299
Changes in operating assets and liabilities:	'	'
Accounts receivable, net	9,209	6,404
Prepaid expenses and other assets	474	7,436
Accounts payable	-3,344	-9,730
Accrued expenses and other liabilities	1,670	8
Net cash provided by operating activities	21,041	16,046
Cash flows from investing activities:	'	'
Purchases of property and equipment	-586	-734
Net cash used in investing activities	-586	-734
Cash flows from financing activities:	'	'
Borrowings under credit facility	42,496	62,300
Repayments on credit facility	-43,496	-78,300
Proceeds from exercise of stock options	253	'
Shares repurchased for tax withholdings on vesting of restricted shares	-86	-33
Net cash used in financing activities	-833	-16,033
Net change in cash and cash equivalents	19,622	-721
Cash and cash equivalents, beginning of period	50	763
Cash and cash equivalents, end of period	19,672	42
Supplemental disclosure of cash flow information:	'	'
Interest	247	512
Income taxes	3,460	251
Non-cash investing and finance activities during the period for:	'	'
Leasehold improvements acquired under tenant improvement funds	$706	'

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Basis of Presentation	'
	1. Basis of Presentation
	The accompanying unaudited condensed consolidated financial statements of NCI, Inc. and its subsidiaries (“NCI” or “the Company”) have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). As a result, certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. In the opinion of management, the accompanying unaudited interim consolidated financial statements reflect all adjustments necessary to fairly present the Company’s financial position as of September 30, 2014 and its results of operations and cash flows for the three months and nine months ended September 30, 2014 and 2013, which consists of normal and recurring adjustments. The information disclosed in the notes to the financial statements for these periods is unaudited. The current period’s results of operations are not necessarily indicative of results that may be achieved for any future period. All numbers in tables are presented in thousands except per share numbers. For further information, refer to the financial statements and footnotes included in NCI’s Annual Report on Form 10-K for the year ended December 31, 2013, as filed with the SEC.

Business_Overview

Business Overview	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Business Overview	'
	2. Business Overview
	NCI provides IT and professional services and solutions by leveraging its eight core service offerings: cloud computing and IT infrastructure optimization; enterprise information management and advanced analytics; cybersecurity and information assurance; IT service management; engineering and logistics support; software and systems development/integration; health IT and medical support; and modeling, simulation, and training. The Company provides these services to U.S. Defense, Intelligence, and Federal Civilian agencies. The majority of the Company’s revenue was derived from contracts with the U.S. Federal Government, directly as a prime contractor or as a subcontractor. NCI primarily conducts business throughout the United States. The Company reports operating results and financial data as one reportable segment.
	For the three months ended September 30, 2014, the Company generated approximately 73% of revenue from the Department of Defense, including agencies within the intelligence community, and approximately 27% of revenue from federal civilian agencies. For the three months ended September 30, 2013, the Company generated approximately 74% of revenue from the Department of Defense, including agencies within the intelligence community, and approximately 26% of revenue from federal civilian agencies. For the nine months ended September 30, 2014 and 2013, the Company generated approximately 75% of revenue from the Department of Defense, including agencies within the intelligence community, and approximately 25% of revenue from federal civilian agencies.
	On an annualized basis, NCI’s PEO Soldier contract is the Company’s largest revenue-generating contract and accounted for approximately 11% and 14% of revenue for the three months ended September 30, 2014 and 2013, respectively. PEO Soldier accounted for approximately 12% and 14% of revenue for the nine months ended September 30, 2014 and 2013, respectively. The Company’s PEO Soldier contract is a cost-plus fee contract consisting of a base period and two option periods for a total term of three years commencing in September 2012. NCI provides cyber network operations and security support (CNOSS) services to the U.S. Army Network Enterprise Technology Command (NETCOM), which accounted for approximately 12% and 6% of revenue for the three months ended September 30, 2014 and 2013, respectively, and approximately 11% and 8% of revenue for the nine months ended September 30, 2014 and 2013, respectively. This cost-plus-fixed-fee, single-award contract consisted of a base period and two option periods for a total term of three years. It was successfully recompeted and awarded in October 2014, the follow-on contract consists of a 12-month base period with two one-year option periods and one six-month option period.

Recently_Issued_Accounting_Pro

Recently Issued Accounting Pronouncements	9 Months Ended
	Sep. 30, 2014
Accounting Changes and Error Corrections [Abstract]	'
Recently Issued Accounting Pronouncements	'
	3. Recently Issued Accounting Pronouncements
	In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which will replace most of the current revenue recognition guidance under U.S. GAAP when it becomes effective for annual periods beginning after December 15, 2016, and interim periods therein. While this new accounting standard will not affect the Company until the Company’s 2017 fiscal year, it does require either a full retrospective approach reflecting the application of the standard in each prior reporting period, or a retrospective approach with the cumulative effect of initially adopting the ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures).
	The main principle of ASU 2014-09 is that revenue should be recognized when contracted goods or services are transferred to customers in an amount that reflects the consideration that the entity expects to be entitled in exchange for those goods or services. ASU 2014-09 defines a five step process to achieve this new principle which will require entities to apply significantly more management judgment and may require the use of more estimates than are required under existing U.S. GAAP. NCI is currently evaluating the impact of the pending adoption of ASU 2014-09 on the Company’s consolidated financial statements and has not yet determined the method by which NCI will adopt the standard in 2017.
	In August 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-15, Presentation of Financial Statements —Going Concern (Subtopic 205-40), which provides U.S. GAAP guidance on management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and about the related footnote disclosures. It becomes effective for annual periods beginning after December 15, 2016, and interim periods thereafter. While this new accounting standard will not affect the Company until the Company’s 2017 fiscal year, early application is permitted.
	Currently there is no guidance in U.S. GAAP surrounding management’s responsibility to evaluate whether substantial doubt exists about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments in this update require management to evaluate an entity’s ability to continue as a going concern by incorporating and building upon principles that already exist in U.S. GAAP. Specifically, the amendments provide a definition of the term substantial doubt, require management to make an evaluation every reporting period including interim periods, provide principles for evaluating the mitigation effect of management’s plans and require certain disclosures when substantial doubt is mitigated as a result of management’s plans. It also requires a short statement and additional disclosures when substantial doubt is not mitigated, and requires as assessment for a period of one year after the date that the financial statements are issued. NCI is currently evaluating the impact of the pending adoption of ASU 2014-15 on the Company’s financial statements and disclosures when NCI adopts the standard in 2017.

Earnings_Per_Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share	'
	4. Earnings Per Share
	Basic earnings per share exclude dilution and are computed by dividing net income by the weighted average number of common shares outstanding for the period, including contingently issuable shares that could share in NCI’s income if options containing a market condition that was met during the quarter were exercised. Diluted earnings per share reflect potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. Diluted earnings per share include the incremental effect of stock options calculated using the treasury stock method and contingently issuable shares that could share in our income if options containing a market condition that was met during the nine months were exercised. Shares that are anti-dilutive are not included in the computation of diluted earnings per share. For the three months ended September 30, 2014 and 2013, approximately 22,000 and 1,800,000 shares, respectively, were not included in the computation of diluted earnings per share, because to do so would have been anti-dilutive. For the nine months ended September 30, 2014 and 2013, approximately 16,000 and 1,200,000 shares, respectively, were not included in the computation of diluted earnings per share, because to do so would have been anti-dilutive. The following details the computation of basic and diluted earnings per common share (Class A and Class B) for the three months and nine months ended September 30, 2014 and 2013.
		Three months ended September 30,				Nine months ended September 30,
		2014		2013		2014		2013
		(in thousands, except per share data)
	Net income	$	2,362	$	1,951	$	6,028	$	5,738
	Weighted average number of basic shares outstanding during the period		13,639		12,837		13,457		12,825
	Effect of dilutive potential common shares		177		—		348		7
	Weighted average number of diluted shares outstanding during the period		13,816		12,837		13,805		12,832
	Basic earnings per share	$	0.17	$	0.15	$	0.45	$	0.45
	Diluted earnings per share	$	0.17	$	0.15	$	0.44	$	0.45

Accounts_Receivable

Accounts Receivable	9 Months Ended
	Sep. 30, 2014
Receivables [Abstract]	'
Accounts Receivable	'
	5. Accounts Receivable
	Accounts receivable consist of billed and unbilled amounts at the end of each period:
		As of
		September 30,		December 31,
		2014		2013
	Billed receivables	$	21,837	$	31,398
	Unbilled receivables:
	Amounts billable at end of period		28,618		19,215
	Other		5,115		14,166
	Total unbilled receivables		33,733		33,381
	Total accounts receivable		55,570		64,779
	Less: Allowance for doubtful accounts		788		788
	Total accounts receivable, net	$	54,782	$	63,991
	Other unbilled receivables primarily consist of amounts that will be billed upon milestone completions and other accrued amounts that cannot be billed as of the end of the period. Substantially all unbilled receivables are expected to be billed and collected within the next 12 months.

Property_and_Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2014
Property, Plant and Equipment [Abstract]	'
Property and Equipment	'
	6. Property and Equipment
	The following table details property and equipment at the end of each period:
		As of
		September 30,		December 31,
		2014		2013
	Property and equipment
	Furniture and equipment	$	23,549	$	23,054
	Leasehold improvements		9,210		8,488
	Real property		549		549
			33,308		32,091
	Less: Accumulated depreciation and amortization		25,349		22,339
	Property and equipment, net	$	7,959	$	9,752
	Depreciation expense for the three months ended September 30, 2014 and 2013 was $1.0 million and $1.3 million, respectively. Depreciation expense for the nine months ended September 30, 2014 and 2013 was $3.1 million and $3.5 million, respectively.

Intangible_Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Intangible Assets	'
	7. Intangible Assets
	The following table details intangible assets at the end of each period:
		As of
		September 30,		December 31,
		2014		2013
	Contract and customer relationships	$	20,987	$	20,987
	Less: Accumulated amortization		16,863		15,647
	Intangible assets, net	$	4,124	$	5,340
	Amortization expense of intangible assets for the three months ended September 30, 2014 and 2013 was $0.4 million. Amortization expense of intangible assets for the nine months ended September 30, 2014 and 2013 was $1.2 million and $1.3 million, respectively.

ShareBased_Payments

Share-Based Payments	9 Months Ended
	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Share-Based Payments	'
	8. Share-Based Payments
	During the three months ended September 30, 2014, the Company granted 30,000 stock options. During the nine months ended September 30, 2014, the Company granted 60,000 stock options. During the three and nine months ended September 30, 2014, 8,500 stock options and 42,500 stock options were exercised, respectively. As of September 30, 2014, there were approximately 1,770,000 stock options outstanding.
	During the three months ended September 30, 2014, 12,500 restricted shares vested, 2,059 of which were cancelled to cover individual tax liabilities. During the nine months ended September 30, 2014, 38,750 restricted shares vested, with 9,328 shares cancelled to cover individual tax liabilities. As of September 30, 2014, there were approximately 43,750 shares of restricted stock outstanding.
	During the nine months ended September 30, 2014, approximately 737,000 of the options granted in September of 2013 vested on an accelerated vesting schedule after the Company’s stock price reached two discrete acceleration milestones of a continuous 30-day average stock price of $8.00 and $10.00 per share, respectively. This accelerated vesting added approximately $1.1 million and $0.4 million in additional stock compensation costs to general and administrative expenses and cost of revenue, respectively. During the quarter ended September 30, 2014, there was no further accelerated vesting of outstanding options.
	The following table summarizes stock compensation expense allocated to cost of revenue and general and administrative costs for the three and nine months ended September 30, 2014 and 2013:
		Three months ended September 30,				Nine months ended September 30,
		2014		2013		2014		2013
	Cost of revenue	$	79	$	94	$	633	$	212
	General and administrative		282		315		2,141		855
		$	361	$	409	$	2,774	$	1,067
	As of September 30, 2014, there was approximately $1.5 million of total unrecognized compensation cost related to unvested stock compensation arrangements. This cost is expected to be fully amortized over the next three years, with approximately $0.3 million, $0.9 million, $0.2 million, and $0.1 million amortized during the remainder of 2014, and the full year of 2015, 2016 and 2017, respectively. The cost of stock compensation is included in the Company’s Consolidated Statements of Income and expensed over the service period of the options.

Debt

Debt	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Debt	'
	9. Debt
	The Company’s amended and restated senior credit facility, herein referred to as the “credit facility”, consists of a revolving line of credit with a borrowing capacity of up to an $80.0 million principal amount and a $45.0 million accordion feature allowing us to increase our borrowing capacity to up to a $125.0 million principal amount, subject to obtaining commitments for the incremental capacity from existing or new lenders. The outstanding borrowings are collateralized by a security interest in substantially all of the Company’s assets. The lenders also require a direct assignment of all contracts at the lenders’ discretion. The outstanding balance under the credit facility accrues interest based on one-month LIBOR plus an applicable margin, ranging from 210 to 310 basis points, based on the ratio of the Company’s outstanding senior funded debt to Earnings before Interest, Taxes, Depreciation, and Amortization (EBITDA) as defined in the credit facility agreement. The credit facility expires on January 31, 2017.
	The credit facility contains various restrictive covenants that, among other provisions, restrict the Company’s ability to: incur or guarantee additional debt; make certain distributions, investments and other restricted payments, including limits on cash dividends on the Company’s outstanding common stock or equivalent equity interests; enter into transactions with certain affiliates; create or permit certain liens; and consolidate, merge, or sell assets. In addition, the credit facility contains certain financial covenants that require the Company to: maintain a minimum tangible net worth; maintain a minimum fixed charge coverage ratio and a minimum funded debt to earnings ratio; and limit capital expenditures below certain thresholds. As of September 30, 2014, the Company was in compliance with all of its loan covenants.
	The credit facility allows the Company to use borrowings thereunder of up to $17.5 million to repurchase shares of Class A common stock. No stock repurchases took place in the nine months ended September 30, 2014. At September 30, 2014, $16.7 million was remaining under the Board of Directors’ authorization for shares repurchases.
	During the third quarter of 2014, NCI had a weighted average outstanding loan balance of zero. During the third quarter of 2013, NCI had a weighted average outstanding loan balance of $7.2 million which accrued interest at a weighted average borrowing rate of 2.5%. During the nine months ended September 30, 2014, NCI had a weighted average outstanding loan balance of $1.7 million which accrued interest at a weighted average borrowing rate of 2.3%. During the nine months ended September 30, 2013, NCI had a weighted average outstanding loan balance of $17.3 million which accrued interest at a weighted average borrowing rate of 2.5%.
	As of September 30, 2014, the outstanding balance under the credit facility was zero. Had a balance existed as of September 30, 2014, interest would have accrued at a rate of one-month LIBOR plus 210 basis points, or 2.3%. As of December 31, 2013, the outstanding balance under the credit facility was $1.0 million and interest accrued at a rate of one-month LIBOR plus 210 basis points, or 2.3%.

Restructuring_Charge

Restructuring Charge	9 Months Ended
	Sep. 30, 2014
Restructuring and Related Activities [Abstract]	'
Restructuring Charge	'
	10. Restructuring Charge
	During December 2011, management completed a restructuring plan. The restructuring was undertaken to reduce costs by downsizing NCI’s physical locations.
	The activity and balance of the restructuring liability accounts for the quarter ended September 30, 2014 are as follows:
		Lease and
		Facilities Exit
		Costs
	Balance as of January 1, 2014	$	928
	Cash payments and adjustments		(415	)
	Balance as of September 30, 2014		513
	Amounts contained in balance sheet as of September 30, 2014
	Other accrued expenses		319
	Other long-term liabilities		194
	Total	$	513
	The accrued amounts related to the lease and facilities exit costs will be reduced over the respective lease terms, the longest of which extends through 2017.

Related_Party_Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	11. Related Party Transactions
	The Company purchased services under a subcontract from Renegade Technology Systems, Inc. (formerly Net Commerce Corporation), which is a Government contractor wholly-owned by Rajiv Narang, the son of Charles K. Narang, the Chairman and Chief Executive Officer of the Company. For the three months ended September 30, 2014 and 2013, the expense incurred under this agreement was approximately $270,000 and $219,900 respectively. For the nine months ended September 30, 2014 and 2013, the expense incurred under this agreement was approximately $687,000 and $628,500 respectively. As of September 30, 2014 and September 30, 2013, approximate outstanding amounts due to Renegade Technology Systems, Inc. were zero and $149,700, respectively.

Recently_Issued_Accounting_Pro1

Recently Issued Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Changes and Error Corrections [Abstract]	'
Revenue from Contracts with Customers	'
	In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which will replace most of the current revenue recognition guidance under U.S. GAAP when it becomes effective for annual periods beginning after December 15, 2016, and interim periods therein. While this new accounting standard will not affect the Company until the Company’s 2017 fiscal year, it does require either a full retrospective approach reflecting the application of the standard in each prior reporting period, or a retrospective approach with the cumulative effect of initially adopting the ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures).
	The main principle of ASU 2014-09 is that revenue should be recognized when contracted goods or services are transferred to customers in an amount that reflects the consideration that the entity expects to be entitled in exchange for those goods or services. ASU 2014-09 defines a five step process to achieve this new principle which will require entities to apply significantly more management judgment and may require the use of more estimates than are required under existing U.S. GAAP. NCI is currently evaluating the impact of the pending adoption of ASU 2014-09 on the Company’s consolidated financial statements and has not yet determined the method by which NCI will adopt the standard in 2017.
Presentation of Financial Statements - Going Concern	'
	In August 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-15, Presentation of Financial Statements —Going Concern (Subtopic 205-40), which provides U.S. GAAP guidance on management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and about the related footnote disclosures. It becomes effective for annual periods beginning after December 15, 2016, and interim periods thereafter. While this new accounting standard will not affect the Company until the Company’s 2017 fiscal year, early application is permitted.
	Currently there is no guidance in U.S. GAAP surrounding management’s responsibility to evaluate whether substantial doubt exists about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments in this update require management to evaluate an entity’s ability to continue as a going concern by incorporating and building upon principles that already exist in U.S. GAAP. Specifically, the amendments provide a definition of the term substantial doubt, require management to make an evaluation every reporting period including interim periods, provide principles for evaluating the mitigation effect of management’s plans and require certain disclosures when substantial doubt is mitigated as a result of management’s plans. It also requires a short statement and additional disclosures when substantial doubt is not mitigated, and requires as assessment for a period of one year after the date that the financial statements are issued. NCI is currently evaluating the impact of the pending adoption of ASU 2014-15 on the Company’s financial statements and disclosures when NCI adopts the standard in 2017.

Earnings_Per_Share_Tables

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Computation of Basic and Diluted Earnings Per Common Share	'
	The following details the computation of basic and diluted earnings per common share (Class A and Class B) for the three months and nine months ended September 30, 2014 and 2013.
		Three months ended September 30,				Nine months ended September 30,
		2014		2013		2014		2013
		(in thousands, except per share data)
	Net income	$	2,362	$	1,951	$	6,028	$	5,738
	Weighted average number of basic shares outstanding during the period		13,639		12,837		13,457		12,825
	Effect of dilutive potential common shares		177		—		348		7
	Weighted average number of diluted shares outstanding during the period		13,816		12,837		13,805		12,832
	Basic earnings per share	$	0.17	$	0.15	$	0.45	$	0.45
	Diluted earnings per share	$	0.17	$	0.15	$	0.44	$	0.45

Accounts_Receivable_Tables

Accounts Receivable (Tables)	9 Months Ended
	Sep. 30, 2014
Receivables [Abstract]	'
Summary of Accounts Receivable	'
	Accounts receivable consist of billed and unbilled amounts at the end of each period:
		As of
		September 30,		December 31,
		2014		2013
	Billed receivables	$	21,837	$	31,398
	Unbilled receivables:
	Amounts billable at end of period		28,618		19,215
	Other		5,115		14,166
	Total unbilled receivables		33,733		33,381
	Total accounts receivable		55,570		64,779
	Less: Allowance for doubtful accounts		788		788
	Total accounts receivable, net	$	54,782	$	63,991

Property_and_Equipment_Tables

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2014
Property, Plant and Equipment [Abstract]	'
Summary of Property and Equipment	'
	The following table details property and equipment at the end of each period:
		As of
		September 30,		December 31,
		2014		2013
	Property and equipment
	Furniture and equipment	$	23,549	$	23,054
	Leasehold improvements		9,210		8,488
	Real property		549		549
			33,308		32,091
	Less: Accumulated depreciation and amortization		25,349		22,339
	Property and equipment, net	$	7,959	$	9,752

Intangible_Assets_Tables

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Details of Intangible Assets	'
	The following table details intangible assets at the end of each period:
		As of
		September 30,		December 31,
		2014		2013
	Contract and customer relationships	$	20,987	$	20,987
	Less: Accumulated amortization		16,863		15,647
	Intangible assets, net	$	4,124	$	5,340

ShareBased_Payments_Tables

Share-Based Payments (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Summary of Stock Compensation Expense Allocated to Cost of Revenue and General and Administrative Costs	'
	The following table summarizes stock compensation expense allocated to cost of revenue and general and administrative costs for the three and nine months ended September 30, 2014 and 2013:
		Three months ended September 30,				Nine months ended September 30,
		2014		2013		2014		2013
	Cost of revenue	$	79	$	94	$	633	$	212
	General and administrative		282		315		2,141		855
		$	361	$	409	$	2,774	$	1,067

Restructuring_Charge_Tables

Restructuring Charge (Tables)	9 Months Ended
	Sep. 30, 2014
Restructuring and Related Activities [Abstract]	'
Restructuring Liability Accounts	'
	The activity and balance of the restructuring liability accounts for the quarter ended September 30, 2014 are as follows:
		Lease and
		Facilities Exit
		Costs
	Balance as of January 1, 2014	$	928
	Cash payments and adjustments		(415	)
	Balance as of September 30, 2014		513
	Amounts contained in balance sheet as of September 30, 2014
	Other accrued expenses		319
	Other long-term liabilities		194
	Total	$	513

Business_Overview_Additional_I

Business Overview - Additional Information (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
			Services
			Segment
Schedule Of Description Of Business [Line Items]	'	'	'	'
Number of core service offerings	'	'	8	'
Number of reportable segment	'	'	1	'
Percentage of revenue from Department of Defense	73.00%	74.00%	75.00%	75.00%
Percentage of revenue from federal civilian agencies	27.00%	26.00%	25.00%	25.00%
Percentage of revenue from PEO Soldiers contract	11.00%	14.00%	12.00%	14.00%
Percentage of revenue from GNEPE contract	12.00%	6.00%	11.00%	8.00%
PEO Soldier [Member]	'	'	'	'
Schedule Of Description Of Business [Line Items]	'	'	'	'
Option contract term	'	'	'3 years	'
Number of option period contracts	'	'	2	'
Cyber Network Operations and Security Support [Member]	'	'	'	'
Schedule Of Description Of Business [Line Items]	'	'	'	'
Option contract term	'	'	'3 years	'
Number of option period contracts	'	'	2	'
Option contract term description	'	'	'This cost-plus-fixed-fee, single-award contract consisted of a base period and two option periods for a total term of three years. It was successfully recompeted and awarded in October 2014, the follow on contract consists of a 12-month base period with two one-year option periods and one six-month option period.	'

Earnings_Per_Share_Additional_

Earnings Per Share - Additional Information (Detail) (Equity Option [Member])	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Equity Option [Member]	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'	'	'
Anti-dilutive securities excluded from computation of diluted earnings per share	22,000	1,800,000	16,000	1,200,000

Earnings_Per_Share_Computation

Earnings Per Share - Computation of Basic and Diluted Earnings Per Common Share (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Earnings Per Share [Abstract]	'	'	'	'
Net income	$2,362	$1,951	$6,028	$5,738
Weighted average number of basic shares outstanding during the period	13,639	12,837	13,457	12,825
Effect of dilutive potential common shares	177	'	348	7
Weighted average number of diluted shares outstanding during the period	13,816	12,837	13,805	12,832
Basic earnings per share	$0.17	$0.15	$0.45	$0.45
Diluted earnings per share	$0.17	$0.15	$0.44	$0.45

Accounts_Receivable_Summary_of

Accounts Receivable - Summary of Accounts Receivable (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Receivables [Abstract]	'	'
Billed receivables	$21,837	$31,398
Unbilled receivables:	'	'
Amounts billable at end of period	28,618	19,215
Other	5,115	14,166
Total unbilled receivables	33,733	33,381
Total accounts receivable	55,570	64,779
Less: Allowance for doubtful accounts	788	788
Total accounts receivable, net	$54,782	$63,991

Accounts_Receivable_Additional

Accounts Receivable - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2014
Receivables [Abstract]	'
Maximum period in which unbilled receivables are expected to be billed	'12 months

Property_and_Equipment_Summary

Property and Equipment - Summary of Property and Equipment (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$33,308	$32,091
Less: Accumulated depreciation and amortization	25,349	22,339
Property and equipment, net	7,959	9,752
Furniture and Equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	23,549	23,054
Leasehold Improvements [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	9,210	8,488
Real Property [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$549	$549

Property_and_Equipment_Additio

Property and Equipment - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'	'	'	'
Depreciation expense	$1	$1.30	$3.10	$3.50

Intangible_Assets_Details_of_I

Intangible Assets - Details of Intangible Assets (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets [Line Items]	'	'
Intangible assets, net	$4,124	$5,340
Contract and Customer Relationships [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Intangible assets, gross	20,987	20,987
Less: Accumulated amortization	16,863	15,647
Intangible assets, net	$4,124	$5,340

Intangible_Assets_Additional_I

Intangible Assets - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'	'	'	'
Amortization expense of intangible assets	$0.40	$0.40	$1.20	$1.30

ShareBased_Payments_Additional

Share-Based Payments - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
			Milestone
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Stock options granted	30,000	'	60,000	'
Stock options exercised	8,500	'	42,500	'
Stock options outstanding	1,770,000	'	1,770,000	'
Number of shares cancelled in stock	2,059	'	9,328	'
Restricted stock outstanding	43,750	'	43,750	'
Option granted	737,000	'	737,000	'
Stock discrete acceleration milestones	'	'	2	'
Period of accelerated in milestones	'	'	'30 days	'
Stock compensation costs	$361,000	$409,000	$2,774,000	$1,067,000
Stock options vesting, outstanding	0	'	'	'
Total unrecognized compensation cost related to unvested stock compensation	1,500,000	'	1,500,000	'
Amortized unrecognized compensation cost period	'	'	'3 years	'
Milestone One [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Stock Price of Discrete Acceleration Milestones	'	'	$8	'
Milestone Two [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Stock Price of Discrete Acceleration Milestones	'	'	$10	'
Remainder of 2014 [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Amortization of cost of unvested stock compensation arrangements	'	'	300,000	'
2015 [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Amortization of cost of unvested stock compensation arrangements	'	'	900,000	'
2016 [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Amortization of cost of unvested stock compensation arrangements	'	'	200,000	'
2017 [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Amortization of cost of unvested stock compensation arrangements	'	'	100,000	'
General and Administrative [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Stock compensation costs	282,000	315,000	2,141,000	855,000
General and Administrative [Member] | Accelerated Vesting [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Stock compensation costs	'	'	1,100,000	'
Cost of Revenue [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Stock compensation costs	79,000	94,000	633,000	212,000
Cost of Revenue [Member] | Accelerated Vesting [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Stock compensation costs	'	'	$400,000	'
Restricted Stock [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Restricted stock vested	12,500	'	38,750	'

ShareBased_Payments_Summary_of

Share-Based Payments - Summary of Stock Compensation Expense Allocated to Cost of Revenue and General and Administrative Costs (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]	'	'	'	'
Stock compensation costs	$361	$409	$2,774	$1,067
Cost of Revenue [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]	'	'	'	'
Stock compensation costs	79	94	633	212
General and Administrative [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]	'	'	'	'
Stock compensation costs	$282	$315	$2,141	$855

Debt_Additional_Information_De

Debt - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended			12 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014
					LIBOR [Member]	LIBOR [Member]	Minimum [Member]	Maximum [Member]
							LIBOR [Member]	LIBOR [Member]
Line of Credit Facility [Line Items]	'	'	'	'	'	'	'	'
Maximum borrowing capacity	$80,000,000	'	$80,000,000	'	'	'	'	'
Additional borrowing capacity, accordion feature	45,000,000	'	45,000,000	'	'	'	'	'
Maximum borrowing capacity including accordion feature	125,000,000	'	125,000,000	'	'	'	'	'
Basis points	'	'	'	'	2.10%	2.10%	2.10%	3.10%
Description of variable rate basis	'	'	'One-month LIBOR plus an applicable margin, ranging from 210 to 310 basis points	'	'	'	'	'
Credit facility, expiration date	'	'	31-Jan-17	'	'	'	'	'
Capacity available to repurchase shares	17,500,000	'	17,500,000	'	'	'	'	'
Repurchase of common stock	'	'	0	'	'	'	'	'
Remaining authorized repurchase amount	16,700,000	'	16,700,000	'	'	'	'	'
Weighted average outstanding loan balance	0	7,200,000	1,700,000	17,300,000	'	'	'	'
Weighted average borrowing rate	2.30%	2.50%	2.30%	2.50%	'	'	'	'
Credit facility, outstanding balance	'	'	'	'	$0	$1,000,000	'	'
Interest rate at period end	'	'	'	'	2.30%	2.30%	'	'

Restructuring_Charge_Restructu

Restructuring Charge - Restructuring Liability Accounts (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014
In Thousands, unless otherwise specified			Lease and Facilities Exit Costs [Member]	Lease and Facilities Exit Costs [Member]
				Restructuring [Member]
Restructuring Cost and Reserve [Line Items]	'	'	'	'
Beginning Balance	'	'	$928	'
Cash payments and adjustments	'	'	-415	'
Ending Balance	'	'	513	'
Other accrued expenses	6,164	4,578	'	319
Other long-term liabilities	3,129	3,399	'	194
Total	'	'	'	$513

Restructuring_Charge_Additiona

Restructuring Charge - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2014
Restructuring and Related Activities [Abstract]	'
Lease extension term description	'The longest of which extends through 2017.

Related_Party_Transactions_Add

Related Party Transactions - Additional Information (Detail) (Renegade Technology Systems, Inc. [Member], USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Renegade Technology Systems, Inc. [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Purchased services from Net Commerce Corporation	$270,000	$219,900	$687,000	$628,500
Amount due to related party	$0	$149,700	$0	$149,700