Willdan (WLDN) 10-Q6 Nov 142014 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 26, 2014	Nov. 04, 2014
Document and Entity Information	'	'
Entity Registrant Name	'Willdan Group, Inc.	'
Entity Central Index Key	'0001370450	'
Document Type	'10-Q	'
Document Period End Date	26-Sep-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--01-02	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	7,627,025
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 26, 2014	Dec. 27, 2013
Current assets:	'	'
Cash and cash equivalents, including restricted cash of $0 and $5,000,000 at September 26, 2014 and December 27, 2013, respectively	$13,374,000	$8,134,000
Accounts receivable, net of allowance for doubtful accounts of $724,000 and $385,000 at September 26, 2014 and December 27, 2013, respectively	14,100,000	13,167,000
Costs and estimated earnings in excess of billings on uncompleted contracts	14,046,000	9,635,000
Other receivables	888,000	212,000
Prepaid expenses and other current assets	1,375,000	2,377,000
Total current assets	43,783,000	33,525,000
Equipment and leasehold improvements, net	1,015,000	691,000
Other assets	554,000	333,000
Deferred income taxes, net of current portion	4,968,000	3,688,000
Total assets	50,320,000	38,237,000
Current liabilities:	'	'
Excess of outstanding checks over bank balance	1,136,000	1,473,000
Accounts payable	4,198,000	3,957,000
Accrued liabilities	8,722,000	5,808,000
Billings in excess of costs and estimated earnings on uncompleted contracts	4,430,000	2,247,000
Current portion of notes payable	'	517,000
Current portion of capital lease obligations	261,000	129,000
Current portion of deferred income taxes	3,205,000	3,688,000
Total current liabilities	21,952,000	17,819,000
Capital lease obligations, less current portion	222,000	85,000
Deferred lease obligations	34,000	120,000
Total liabilities	22,208,000	18,024,000
Commitments and contingencies	'	'
Stockholders' equity:	'	'
Preferred stock, $0.01 par value, 10,000,000 shares authorized, no shares issued and outstanding	'	'
Common stock, $0.01 par value, 40,000,000 shares authorized: 7,538,000 and 7,375,000 shares issued and outstanding at September 26, 2014 and December 27, 2013 respectively	75,000	74,000
Additional paid-in capital	35,183,000	34,654,000
Accumulated deficit	-7,146,000	-14,515,000
Total stockholders' equity	28,112,000	20,213,000
Total liabilities and stockholders' equity	$50,320,000	$38,237,000

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 26, 2014	Dec. 27, 2013
CONDENSED CONSOLIDATED BALANCE SHEETS	'	'
Cash and cash equivalents, restricted cash	$0	$5,000,000
Accounts receivable, allowance for doubtful accounts (in dollars)	$724,000	$385,000
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	7,538,000	7,375,000
Common stock, shares outstanding	7,538,000	7,375,000

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Sep. 26, 2014	Sep. 27, 2013	Sep. 26, 2014	Sep. 27, 2013
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS	'	'	'	'
Contract revenue	$28,187,000	$21,167,000	$77,843,000	$63,048,000
Direct costs of contract revenue (exclusive of depreciation and amortization shown separately below):	'	'	'	'
Salaries and wages	7,290,000	6,136,000	20,495,000	18,108,000
Subconsultant services and other direct costs	9,179,000	5,836,000	25,471,000	17,336,000
Total direct costs of contract revenue	16,469,000	11,972,000	45,966,000	35,444,000
General and administrative expenses:	'	'	'	'
Salaries and wages, payroll taxes and employee benefits	5,444,000	4,947,000	15,376,000	15,433,000
Facilities and facilities related	1,084,000	1,167,000	3,271,000	3,504,000
Stock-based compensation	81,000	36,000	174,000	124,000
Depreciation and amortization	124,000	125,000	329,000	401,000
Lease abandonment, net	'	'	'	13,000
Other	2,334,000	2,038,000	6,823,000	6,072,000
Total general and administrative expenses	9,067,000	8,313,000	25,973,000	25,547,000
Income from operations	2,651,000	882,000	5,904,000	2,057,000
Other income (expense), net:	'	'	'	'
Interest income	1,000	3,000	4,000	8,000
Interest expense	-4,000	-9,000	-11,000	-86,000
Other, net	49,000	10,000	116,000	35,000
Total other income (expense), net	46,000	4,000	109,000	-43,000
Income before income taxes	2,697,000	886,000	6,013,000	2,014,000
Income tax (benefit) expense	-1,464,000	44,000	-1,356,000	85,000
Net income	$4,161,000	$842,000	$7,369,000	$1,929,000
Earnings per share:	'	'	'	'
Basic (in dollars per share)	$0.55	$0.11	$0.99	$0.26
Diluted (in dollars per share)	$0.53	$0.11	$0.96	$0.26
Weighted-average shares outstanding:	'	'	'	'
Basic (in shares)	7,507,000	7,359,000	7,440,000	7,349,000
Diluted (in shares)	7,855,000	7,526,000	7,700,000	7,443,000

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Sep. 26, 2014	Sep. 27, 2013
Cash flows from operating activities:	'	'
Net income	$7,369,000	$1,929,000
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	329,000	452,000
Deferred income taxes	-1,763,000	'
Lease abandonment expense, net	'	13,000
Loss (gain) on sale of equipment	-3,000	-3,000
Provision for doubtful accounts	401,000	219,000
Stock-based compensation	174,000	118,000
Changes in operating assets and liabilities:	'	'
Accounts receivable	-1,334,000	4,872,000
Costs and estimated earnings in excess of billings on uncompleted contracts	-4,411,000	295,000
Other receivables	-676,000	33,000
Prepaid expenses and other current assets	1,002,000	212,000
Other assets	-221,000	-7,000
Accounts payable	241,000	-3,551,000
Changes in excess of outstanding checks over bank balance	-337,000	-19,000
Accrued liabilities	2,914,000	620,000
Billings in excess of costs and estimated earnings on uncompleted contracts	2,183,000	-805,000
Deferred lease obligations	-86,000	-232,000
Net cash provided by operating activities	5,782,000	4,146,000
Cash flows from investing activities:	'	'
Purchase of equipment and leasehold improvements	-179,000	-248,000
Proceeds from sale of equipment	5,000	16,000
Net cash used in investing activities	-174,000	-232,000
Cash flows from financing activities:	'	'
Payments on notes payable	-517,000	-604,000
Borrowings under line of credit	'	266,000
Repayments on line of credit	'	-3,266,000
Principal payments on capital lease obligations	-207,000	-50,000
Proceeds from stock option exercise	280,000	15,000
Proceeds from sales of common stock under employee stock purchase plan	76,000	73,000
Net cash used in financing activities	-368,000	-3,566,000
Net increase in cash and cash equivalents	5,240,000	348,000
Cash and cash equivalents at beginning of the period	8,134,000	10,006,000
Cash and cash equivalents at end of the period	13,374,000	10,354,000
Cash paid during the period for:	'	'
Interest	11,000	86,000
Income taxes	61,000	164,000
Supplemental disclosures of noncash investing and financing activities:	'	'
Equipment acquired under capital lease obligations	$476,000	$60,000

BASIS_OF_PRESENTATION_ORGANIZA

BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY	9 Months Ended
	Sep. 26, 2014
BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY	'
BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY	'
	1.BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY

	Basis of Presentation

	The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission and reflect all adjustments, which consist of only normal recurring adjustments, which are, in the opinion of management, necessary for a fair presentation of the consolidated results for the interim periods presented. Results for the interim periods are not necessarily indicative of results for the full year. Certain information and footnote disclosures normally included in annual consolidated financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. The consolidated financial statements should be read in conjunction with Willdan Group, Inc.’s 2013 Annual Report on Form 10-K filed on March 25, 2014.

	Nature of Business

	Willdan Group, Inc. and subsidiaries (“Willdan Group” or the “Company”) is a provider of professional technical and consulting services to public agencies at all levels of government, public and private utilities and commercial and industrial firms in California and New York. The Company also has operations in Arizona, Florida, Texas, Washington and Washington, D.C. The Company enables these entities to provide a wide range of specialized services without having to incur and maintain the overhead necessary to develop staffing in-house. The Company provides a broad range of complementary services including engineering and planning, energy efficiency and sustainability, economic and financial consulting, and national preparedness and interoperability. The Company’s clients primarily consist of public and governmental agencies, including cities, counties, public utilities, redevelopment agencies, water districts, school districts and universities, state agencies, federal agencies, a variety of other special districts and agencies, private utilities and industry and tribal governments.

	Principles of Consolidation

	The consolidated financial statements include the accounts of Willdan Group, Inc. and its wholly owned subsidiaries, Willdan Engineering, Willdan Energy Solutions, Public Agency Resources, Willdan Financial Services and Willdan Homeland Solutions. All significant intercompany balances and transactions have been eliminated in consolidation.

	Accounting for Contracts

	The Company enters into contracts with its clients that contain three principal types of pricing provisions: fixed price, time-and-materials, and unit-based. Revenue on fixed price contracts is recognized on the percentage-of-completion method based generally on the ratio of direct costs (primarily exclusive of depreciation and amortization costs) incurred to date to estimated total direct costs at completion. Revenue on time-and-materials and unit-based contracts is recognized as the work is performed in accordance with the specific terms of the contract. Contracts that provide for multiple services or deliverables are evaluated as multiple element arrangements to determine the appropriate unit of accounting, allocation of contract value, and method of revenue recognition for each element. Revenue for amounts that have been billed but not earned is deferred and such deferred revenue is referred to as billings in excess of costs and estimated earnings on uncompleted contracts in the accompanying consolidated balance sheets. Service-related contracts, including operations and maintenance services and a variety of technical assistance services, are accounted for over the period of performance, in proportion to the costs of performance.

	Adjustments to contract cost estimates are made in the periods in which the facts requiring such revisions become known. When the revised estimate indicates a loss, such loss is provided for currently in its entirety. Claims revenue is recognized only upon resolution of the claim. Change orders in dispute are evaluated as claims. Costs related to un-priced change orders are expensed when incurred and recognition of the related contract revenue is based on an evaluation of the probability of recovery of the costs. Estimated profit is recognized for un-priced change orders if realization of the expected price of the change order is probable.

	Applying the percentage-of-completion method of recognizing revenue requires the Company to estimate the outcome of its long-term contracts. The Company forecasts such outcomes to the best of its knowledge and belief of current and expected conditions and its expected course of action. Differences between the Company’s estimates and actual results often occur resulting in changes to reported revenue and earnings. Such changes could have a material effect on future consolidated financial statements.

	Direct costs of contract revenue consist primarily of that portion of technical and nontechnical salaries and wages that has been incurred in connection with revenue producing projects. Direct costs of contract revenue also include production expenses, subcontractor services and other expenses that are incurred in connection with revenue producing projects.

	Direct costs of contract revenue exclude that portion of technical and nontechnical salaries and wages related to marketing efforts, vacations, holidays and other time not spent directly generating revenue under existing contracts. Such costs are included in general and administrative expenses. Additionally, payroll taxes, bonuses and employee benefit costs for all Company personnel are included in general and administrative expenses in the accompanying consolidated statements of operations since no allocation of these costs is made to direct costs of contract revenue. No allocation of facilities costs is made to direct costs of contract revenue. Other companies may classify as direct costs of contract revenue some of the costs that the Company classifies as general and administrative costs. The Company expenses direct costs of contract revenue when incurred.

	Included in revenue and costs are all reimbursable costs for which the Company has the risk or on which the fee was based at the time of bid or negotiation. No revenue or cost is recorded for costs in which the Company acts solely in the capacity of an agent and has no risks associated with such costs.

	Accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts based upon a review of all outstanding amounts on a quarterly basis. Management determines the allowance for doubtful accounts by identifying troubled accounts and by using historical experience applied to an aging of accounts. Credit risk is generally minimal with governmental entities, but disputes may arise related to these receivable amounts. Accounts receivables are written off when deemed uncollectible. Recoveries of accounts receivables previously written off are recorded when received.

	The value of retainage is included in accounts receivable in the accompanying consolidated financial statements. Retainage represents the billed amount that is retained by the customer, in accordance with the terms of the contract, generally until performance is substantially complete. At September 26, 2014 and December 27, 2013, the Company had retained accounts receivable of approximately $706,000 and $673,000, respectively.

	Fair Value of Financial Instruments

	The Company’s financial instruments consist primarily of cash, cash equivalents, including restricted cash, accounts receivable, costs and estimated earnings in excess of billings on uncompleted contracts, other receivables, prepaid expenses and other current assets, excess of outstanding checks over bank balance, accounts payable, accrued liabilities and billings in excess of costs and estimated earnings on uncompleted contracts, and approximate their fair values because of the relatively short period of time between the origination of these instruments and their expected realization or payment. The carrying amounts of debt obligations approximate their fair values since the terms are comparable to terms currently offered by local lending institutions for loans of similar terms to companies with comparable credit risk.

	Use of Estimates

	The preparation of consolidated financial statements in conformity with generally accepted accounting principles in the U.S. requires management 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. Estimates also affect the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

	Liquidity

	The Company had $13.4 million of cash and cash equivalents as of September 26, 2014. The Company’s primary sources of liquidity are cash generated from operations and its revolving line of credit with BMO Harris Bank, National Association (“BMO”), which matures on March 24, 2016. While the Company believes that its cash and cash equivalents on hand, cash generated by operating activities and funds available under its line of credit will be sufficient to finance its operating activities for at least the next 12 months, if the Company does experience a cash flow shortage or violates the current terms of its credit agreement, the Company may have difficulty obtaining additional funds on favorable terms, if at all, to meet its obligations as they come due in the normal course of business.

EARNINGS_PER_SHARE_EPS

EARNINGS PER SHARE (EPS)	9 Months Ended
	Sep. 26, 2014
EARNINGS PER SHARE (EPS)	'
EARNINGS PER SHARE (EPS)	'
	2.EARNINGS PER SHARE (EPS)

	Basic EPS is computed by dividing net income available to common stockholders by the weighted-average number of common shares outstanding. Diluted EPS is computed by dividing net income by the weighted-average number of common shares outstanding and dilutive potential common shares for the period. Potential common shares include the weighted-average dilutive effects of outstanding stock options using the treasury stock method.

	The following table sets forth the number of weighted-average shares used to compute basic and diluted EPS:

		Three Months Ended				Nine Months Ended
		September 26,		September 27,		September 26,		September 27,
		2014		2013		2014		2013

	Net income	$	4,161,000	$	842,000	$	7,369,000	$	1,929,000

	Weighted-average common shares Outstanding-basic	7,507,000		7,359,000		7,440,000		7,349,000
	Effect of dilutive stock options and unvested restricted stock	348,000		167,000		260,000		94,000
	Weighted-average common shares outstanding-diluted	7,855,000		7,526,000		7,700,000		7,443,000

	Earnings per share:
	Basic	$	0.55	$	0.11	$	0.99	$	0.26
	Diluted	$	0.53	$	0.11	$	0.96	$	0.26

	For the three and nine months ended September 26, 2014, 2,000 and 231,000 options, respectively and no restricted stock grants, were excluded from the calculation of dilutive potential common shares, compared to 404,000 and 591,000 options, respectively, and 25,000 restrictive stock grants for the same periods last year. These options were not included in the computation of dilutive potential common shares because the assumed proceeds per share exceeded the average market price per share for the 2014 and 2013 periods. Accordingly, the inclusion of these options would have been anti-dilutive. For periods in which the Company incurs net losses, dilutive potential common shares are excluded as they would be anti-dilutive.

EQUIPMENT_AND_LEASEHOLD_IMPROV

EQUIPMENT AND LEASEHOLD IMPROVEMENTS	9 Months Ended
	Sep. 26, 2014
EQUIPMENT AND LEASEHOLD IMPROVEMENTS	'
EQUIPMENT AND LEASEHOLD IMPROVEMENTS	'
	3.EQUIPMENT AND LEASEHOLD IMPROVEMENTS

	Equipment and leasehold improvements consist of the following:
		September 26,			December 27,
		2014			2013
	Furniture and fixtures	$	3,025,000		$	3,039,000
	Computer hardware and software	6,490,000			6,338,000
	Leasehold improvements	747,000			776,000
	Equipment under capital leases	881,000			831,000
	Automobiles, trucks, and field equipment	603,000			533,000
		11,746,000			11,517,000
	Accumulated depreciation and amortization	(10,731,000		)	(10,826,000		)
	Equipment and leasehold improvements, net	$	1,015,000		$	691,000

ACCRUED_LIABILITIES

ACCRUED LIABILITIES	9 Months Ended
	Sep. 26, 2014
ACCRUED LIABILITIES	'
ACCRUED LIABILITIES	'
	4.ACCRUED LIABILITIES

	Accrued liabilities consist of the following:
		September 26,		December 27,
		2014		2013
	Accrued bonuses	$	1,015,000	$	31,000
	Paid leave bank	1,504,000		1,243,000
	Compensation and payroll taxes	1,400,000		749,000
	Accrued legal	485,000		356,000
	Accrued workers’ compensation insurance	153,000		141,000
	Accrued rent	230,000		367,000
	Employee withholdings	773,000		343,000
	Client deposits	199,000		232,000
	Unvouchered accounts payable	2,505,000		2,282,000
	Other	458,000		64,000
	Total accrued liabilities	$	8,722,000	$	5,808,000

LINE_OF_CREDIT

LINE OF CREDIT	9 Months Ended
LINE OF CREDIT	Sep. 26, 2014
LINE OF CREDIT	'
LINE OF CREDIT	'
	5.LINE OF CREDIT

	Revolving Credit Facility: On March 24, 2014, the Company entered into a credit agreement with BMO Harris Bank, N.A. (“BMO”) that provides for a revolving line of credit of up to $7.5 million, subject to a borrowing base calculation, including a $5.0 million standby letter of credit sub-facility, and a delayed draw term loan facility of up to $2.5 million. All borrowings under the revolving line of credit are limited to a borrowing base equal to roughly 75% of the eligible accounts receivable plus 50% of the lower of cost or market value of our eligible inventory, each term as defined in the credit agreement. As of September 26, 2014, there were no outstanding borrowings under the revolving line of credit or term loan facility and all $7.5 million under the revolving line of credit and $2.5 million under the delayed draw term loan facility were available for borrowing. Under the BMO credit agreement, as of September 26, 2014, no cash amounts are restricted, as compared to $5.0 million restricted as of December 27, 2013. The revolving line of credit matures on March 24, 2016 and term loans can be requested at any time prior to February 23, 2016. Subject to certain conditions, including that the Company is not in default under the credit agreement and that the Company’s trailing twelve month EBITDA (as defined in the credit agreement) is not less than $5.0 million as of the end of the third fiscal quarter of 2015, the Company may request that the maturity date be extended by one year to March 24, 2017 and term loans could accordingly be requested at any time prior to February 22, 2017. Loans made under the revolving line of credit will accrue interest at either (i) a floating rate equal to 0.75% above the base rate in effect from time to time or (ii) a floating rate of 1.75% above LIBOR, with the interest rate to be selected by the Company.

	Borrowings under the revolving line of credit are guaranteed by all of the Company’s subsidiaries (the “Guarantors”) and secured by all of the Company’s and the Guarantors’ accounts receivable and other rights to payment, general intangibles, inventory and equipment. Pursuant to the credit agreement, the Company also must pay a fee of up to 0.3% on unused commitments and customary fees on any letters of credit drawn under the facility.

	The credit agreement contains customary representations and affirmative covenants, including financial covenants that require us to maintain (i) a maximum total leverage ratio, measured as total funded debt (measured as the sum of all obligations for borrowed money, including subordinated debt, plus all capital lease obligations) plus capital leases plus financial letters of credit divided by a trailing twelve month EBITDA, measured on a rolling basis) of not more than 2.00; (ii) a minimum fixed charge coverage ratio (measured as the sum of EBITDA plus rent expense less unfinanced capital expenditures divided by the sum of rent expense plus principal payments plus cash taxes plus cash interest plus restricted payments plus distributions) of not less than 1.25; and (iii) a minimum tangible net worth of at least 85% of actual tangible net worth for the last financial statements received prior to the closing date of the agreement, with step ups in an amount equal to 50% of net income (if positive) for each fiscal quarter ending thereafter (no add-back for losses).

	The credit agreement also includes customary negative covenants, including (i) restrictions on the incurrence of additional indebtedness by us or the Guarantors other than indebtedness existing on the date of the credit agreement, (ii) restrictions on the total consideration for all permitted acquisitions (including potential future earn-out obligations) not to exceed $2.5 million during the term of the agreement and the total consideration for any individual permitted acquisition not to exceed $750,000 without BMO’s consent, and (iii) limitations on asset sales, mergers and acquisitions. In addition, the credit agreement includes customary events of default. Upon the occurrence of an event of default, the interest rate may be increased by 2.0%, BMO has the option to make any loans then outstanding under the credit agreement immediately due and payable, and BMO is no longer obligated to extend further credit to the Company under the credit agreement. .

	During fiscal year 2013, the Company had a revolving credit agreement with Wells Fargo Bank, N.A, which was entered into on December 23, 2011 and became effective as of January 1, 2012. Loans made under the revolving line of credit accrued interest at a floating rate of LIBOR plus 2.25%. The Company was also required to pay a 0.25% fee on unused commitments and customary fees on any letters of credit drawn under the facility. The Wells Fargo revolving line of credit was scheduled to mature on April 1, 2014, but, on March 20, 2014, in connection with entering into the credit facility with BMO discussed above, the Company reduced the size of this Wells Fargo facility from $5.0 million to $75,905, which is the amount outstanding under a current letter of credit and extended the maturity of the letter of credit until June 1, 2014. On July 1, 2014, the Company further extended the maturity of the letter of credit to June 30, 2015.

COMMITMENTS

COMMITMENTS	9 Months Ended
COMMITMENTS	Sep. 26, 2014
COMMITMENTS	'
COMMITMENTS	'
	6.COMMITMENTS

	Leases

	The Company is obligated under capital leases for certain furniture and office equipment that expire at various dates through the year 2017.

	The Company also leases certain office facilities under non-cancelable operating leases that expire at various dates through the year 2020 and is committed under non-cancelable operating leases for the lease of computer equipment and automobiles through the year 2016.

	Employee Benefit Plans

	The Company has a qualified profit sharing plan pursuant to Code Section 401(a) and qualified cash or deferred arrangement pursuant to Code Section 401(k) covering substantially all employees. Employees may elect to contribute up to 50% of compensation limited to the amount allowed by tax laws. Company contributions are made solely at the discretion of the Company’s board of directors.

	The Company has a discretionary bonus plan for regional managers, division managers and others as determined by the Company president. Bonuses are awarded if certain financial goals are achieved. The financial goals are not stated in the plan; rather they are judgmentally determined each year. In addition, the board of directors may declare discretionary bonuses to key employees and all employees are eligible for what the Company refers to as the “hot hand” bonus program, which pays awards for outstanding performance. The Company’s compensation committee of the board of directors determines the compensation of the president.

	Post Employment Health Benefits

	In May 2006, the Company’s board of directors approved providing lifetime health insurance coverage for Win Westfall, the Company’s former chief executive officer and current chairman of the board of directors, and his spouse and for Linda Heil, the widow of the Company’s former chief executive officer, Dan Heil. These benefits relate to past services provided to the Company. Accordingly, there is no unamortized compensation cost for the benefits.

INCOME_TAXES

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 26, 2014
INCOME TAXES	'
INCOME TAXES	'
	7.INCOME TAXES

	Income taxes are accounted for under the asset and liability method and are determined using an estimated annual effective tax rate. Deferred tax assets and liabilities are recognized for the future tax consequences of temporary differences between the financial reporting basis and tax basis of the Company’s assets and liabilities. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. During the quarter ended September 26, 2014, management concluded that it was more likely than not that the Company would be able to realize the benefit of the U.S. federal and state deferred tax assets in the future. We based this conclusion on historical and projected operating performance, as well as our expectation that our operations will generate sufficient taxable income in future periods to realize the tax benefits associated with the deferred tax assets. We will continue to assess the need for a valuation allowance on the deferred tax asset by evaluating both positive and negative evidence that may exist. Any adjustment to the net deferred tax asset valuation allowance would be recorded in the income statement for the period that the adjustment is determined to be required.

	Accordingly, the Company reversed all of its deferred tax asset valuation allowance during the third quarter of 2014. After the reversal, the Company had no valuation allowance against its deferred tax assets at September 26, 2014, compared to $4.6 million at December 27, 2013. During the three and nine months ended September 26, 2014, the Company recorded tax benefits of $1.5 million and $1.4 million, respectively, primarily related to the reversal of its deferred tax asset valuation allowance. For federal purposes, net operating losses can be carried forward 20 years; for state purposes, they can generally be carried forward 10 to 20 years, depending on the taxing jurisdiction. Federal and state net operating loss carryforwards, if not utilized, will expire through 2031.

	For the three and nine months ended September 26, 2014, the Company’s provision for income tax presented overall effective income tax benefit rates of 54.3% and 22.6%, respectively, related to the reversal of the Company’s deferred tax asset valuation allowance. For the three and nine months ended September 27, 2013, the Company’s provision for income tax of $44,000 and $85,000 presented overall effective income tax expense rates of 5.0% and 4.2%, respectively, primarily due to federal and state minimum tax.

	The Company recognizes the tax benefit from uncertain tax positions if it is more likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Company recognizes interest and penalties related to unrecognized tax benefits in income tax expense. As of September 26, 2014, the Company has no liability for unrecognized tax benefits.

SEGMENT_INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 26, 2014
SEGMENT INFORMATION	'
SEGMENT INFORMATION	'
	8.SEGMENT INFORMATION

	The Company has four reporting segments: Engineering Services, Energy Efficiency Services, Public Finance Services and Homeland Security Services. The Engineering Services segment consists of Willdan Engineering, and Public Agency Resources. The Engineering Services segment offers a broad range of engineering and planning services to our public and private sector clients. The Energy Efficiency Services segment, which consists of Willdan Energy Solutions, provides energy efficiency and sustainability consulting services to utilities, state agencies, municipalities, private industry and non-profit organizations. Prior to December 30, 2011, the energy efficiency and sustainability services were aggregated into the Engineering Services segment. Given the manner in which the chief operating decision maker reviews financial results and allocates resources, these services now compromise a separate reporting segment. The Public Finance Services segment, which consists of Willdan Financial Services, provides expertise and support for the various financing techniques employed by public agencies to finance their operations and infrastructure along with the mandated reporting and other requirements associated with these financings. The Homeland Security Services segment, which consists of Willdan Homeland Solutions, provides national preparedness, homeland security consulting, public safety and emergency response services to cities, related municipal service agencies and other entities.

	The accounting policies applied to determine the segment information are the same as those described in the summary of significant accounting policies included in the Company’s 2013 Annual Report on Form 10-K filed on March 25, 2014. There were no intersegment sales in the three and nine months ended September 26, 2014. Management evaluates the performance of each segment based upon income or loss from operations before income taxes. Certain segment asset information including expenditures for long-lived assets has not been presented as it is not reported to or reviewed by the chief operating decision maker. In addition, enterprise-wide service line contract revenue is not included as it is impracticable to report this information for each group of similar services.

	Financial information with respect to the reportable segments as of and for the fiscal three and nine months ended September 26, 2014 and as of and for the fiscal three and nine months ended September 27, 2013 is as follows:
			Engineering		Energy		Public		Homeland		Unallocated			Intersegment			Consolidated
			Services		Efficiency		Finance		Security		Corporate						Total
					Services		Services		Services
	Fiscal Three Months Ended September 26, 2014
	Contract revenue		$	11,093,000	$	13,558,000	$	2,822,000	$	714,000	$	—		$	—		$	28,187,000
	Segment profit before income taxes		1,812,000		1,141,000		368,000		76,000		(700,000		)	—			2,697,000
	Net income		2,485,000		1,983,000		495,000		133,000		(935,000		)	—			4,161,000
	Segment assets(1)		10,597,000		16,547,000		3,726,000		699,000		41,881,000			(23,130,000		)	50,320,000

	Fiscal Three Months Ended September 27, 2013
	Contract revenue		$	9,068,000	$	8,558,000	$	2,501,000	$	1,040,000	$	—		$	—		$	21,167,000
	Segment profit before income taxes		455,000		64,000		279,000		88,000		—			—			886,000
	Net income		432,000		56,000		270,000		84,000		—			—			842,000
	Segment assets(1)		9,955,000		7,669,000		3,741,000		1,033,000		37,216,000			(23,130,000		)	36,484,000

	Fiscal Nine Months Ended September 26, 2014
	Contract revenue		$	29,511,000	$	37,617,000	$	8,003,000	$	2,712,000	$	—		$	—		$	77,843,000
	Segment loss before income taxes		2,954,000		3,193,000		618,000		248,000		(1,000,000		)	—			6,013,000
	Net income		3,592,000		3,964,000		739,000		300,000		(1,226,000		)	—			7,369,000
	Segment assets(1)		10,597,000		16,547,000		3,726,000		699,000		41,881,000			(23,130,000		)	50,320,000

	Fiscal Nine Months Ended September 27, 2013
	Contract revenue		$	25,979,000	$	26,503,000	$	7,421,000	$	3,145,000	$	—		$	—		$	63,048,000
	Segment profit before income taxes		853,000		443,000		520,000		198,000		—			—			2,014,000
	Net income		817,000		417,000		505,000		190,000		—			—			1,929,000
	Segment assets(1)		9,955,000		7,669,000		3,741,000		1,033,000		37,216,000			(23,130,000		)	36,484,000

		-1		Segment assets are presented net of intercompany receivables.

CONTINGENCIES

CONTINGENCIES	9 Months Ended
CONTINGENCIES	Sep. 26, 2014
CONTINGENCIES	'
CONTINGENCIES	'
	9.CONTINGENCIES

	Claims and Lawsuits

	The Company is subject to claims and lawsuits from time to time, including those alleging professional errors or omissions that arise in the ordinary course of business against firms that operate in the engineering and consulting professions. The Company carries professional liability insurance, subject to certain deductibles and policy limits, for such claims as they arise and may from time to time establish reserves for litigation that is considered probable of a loss.

	In accordance with accounting standards regarding loss contingencies, the Company accrues an undiscounted liability for those contingencies where the incurrence of a loss is probable and the amount can be reasonably estimated, and discloses the amount accrued and an estimate of any reasonably possible loss in excess of the amount accrued, if such disclosure is necessary for the Company’s financial statements not to be misleading. The Company does not accrue liabilities when the likelihood that the liability has been incurred is probable but the amount cannot be reasonably estimated, or when the liability is believed to be only reasonably possible or remote.

	Because litigation outcomes are inherently unpredictable, the Company’s evaluation of legal proceedings often involves a series of complex assessments by management about future events and can rely heavily on estimates and assumptions. If the assessments indicate that loss contingencies that could be material to any one of the Company’s financial statements are not probable, but are reasonably possible, or are probable, but cannot be estimated, then the Company will disclose the nature of the loss contingencies, together with an estimate of the possible loss or a statement that such loss is not reasonably estimable. While the consequences of certain unresolved proceedings are not presently determinable, and a reasonable estimate of the probable and reasonably possible loss or range of loss in excess of amounts accrued for such proceedings cannot be made, an adverse outcome from such proceedings could have a material adverse effect on the Company’s earnings in any given reporting period. However, in the opinion of the Company’s management, after consulting with legal counsel, and taking into account insurance coverage, the ultimate liability related to current outstanding claims and lawsuits is not expected to have a material adverse effect on the Company’s financial statements.

	City of Glendale v. Willdan Financial Services, Superior Court of California, Los Angeles County

	A complaint was filed against the Company on July 16, 2014 relating to a project performed by Willdan Financial Services to prepare a Cost of Services Analysis (a “COSA”) for the Department of Water and Power of the City of Glendale, California (the “City of Glendale”). The purpose of the COSA was to assist the City of Glendale in setting water rates for property owners. The lawsuit alleges that the City of Glendale suffered damages due to mistakes in the COSA, as follows: the City of Glendale received less revenue than anticipated in an amount exceeding $9,000,000; the City of Glendale was required to retain another consultant to prepare a new COSA at the cost of $130,000; and the City of Glendale incurred costs associated with noticing and conducting public hearings at a cost of $83,052. The Company denies the allegations asserted in the lawsuit and will vigorously defend against the claims. Additionally, this matter is covered by the Company’s professional liability insurance policy.

BASIS_OF_PRESENTATION_ORGANIZA1

BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY (Policies)	9 Months Ended
	Sep. 26, 2014
BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY	'
Basis of Presentation	'
	Basis of Presentation

	The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission and reflect all adjustments, which consist of only normal recurring adjustments, which are, in the opinion of management, necessary for a fair presentation of the consolidated results for the interim periods presented. Results for the interim periods are not necessarily indicative of results for the full year. Certain information and footnote disclosures normally included in annual consolidated financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. The consolidated financial statements should be read in conjunction with Willdan Group, Inc.’s 2013 Annual Report on Form 10-K filed on March 25, 2014.

Principles of Consolidation	'
	Principles of Consolidation

	The consolidated financial statements include the accounts of Willdan Group, Inc. and its wholly owned subsidiaries, Willdan Engineering, Willdan Energy Solutions, Public Agency Resources, Willdan Financial Services and Willdan Homeland Solutions. All significant intercompany balances and transactions have been eliminated in consolidation.

Accounting for Contracts	'
	Accounting for Contracts

	The Company enters into contracts with its clients that contain three principal types of pricing provisions: fixed price, time-and-materials, and unit-based. Revenue on fixed price contracts is recognized on the percentage-of-completion method based generally on the ratio of direct costs (primarily exclusive of depreciation and amortization costs) incurred to date to estimated total direct costs at completion. Revenue on time-and-materials and unit-based contracts is recognized as the work is performed in accordance with the specific terms of the contract. Contracts that provide for multiple services or deliverables are evaluated as multiple element arrangements to determine the appropriate unit of accounting, allocation of contract value, and method of revenue recognition for each element. Revenue for amounts that have been billed but not earned is deferred and such deferred revenue is referred to as billings in excess of costs and estimated earnings on uncompleted contracts in the accompanying consolidated balance sheets. Service-related contracts, including operations and maintenance services and a variety of technical assistance services, are accounted for over the period of performance, in proportion to the costs of performance.

	Adjustments to contract cost estimates are made in the periods in which the facts requiring such revisions become known. When the revised estimate indicates a loss, such loss is provided for currently in its entirety. Claims revenue is recognized only upon resolution of the claim. Change orders in dispute are evaluated as claims. Costs related to un-priced change orders are expensed when incurred and recognition of the related contract revenue is based on an evaluation of the probability of recovery of the costs. Estimated profit is recognized for un-priced change orders if realization of the expected price of the change order is probable.

	Applying the percentage-of-completion method of recognizing revenue requires the Company to estimate the outcome of its long-term contracts. The Company forecasts such outcomes to the best of its knowledge and belief of current and expected conditions and its expected course of action. Differences between the Company’s estimates and actual results often occur resulting in changes to reported revenue and earnings. Such changes could have a material effect on future consolidated financial statements.

	Direct costs of contract revenue consist primarily of that portion of technical and nontechnical salaries and wages that has been incurred in connection with revenue producing projects. Direct costs of contract revenue also include production expenses, subcontractor services and other expenses that are incurred in connection with revenue producing projects.

	Direct costs of contract revenue exclude that portion of technical and nontechnical salaries and wages related to marketing efforts, vacations, holidays and other time not spent directly generating revenue under existing contracts. Such costs are included in general and administrative expenses. Additionally, payroll taxes, bonuses and employee benefit costs for all Company personnel are included in general and administrative expenses in the accompanying consolidated statements of operations since no allocation of these costs is made to direct costs of contract revenue. No allocation of facilities costs is made to direct costs of contract revenue. Other companies may classify as direct costs of contract revenue some of the costs that the Company classifies as general and administrative costs. The Company expenses direct costs of contract revenue when incurred.

	Included in revenue and costs are all reimbursable costs for which the Company has the risk or on which the fee was based at the time of bid or negotiation. No revenue or cost is recorded for costs in which the Company acts solely in the capacity of an agent and has no risks associated with such costs.

	Accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts based upon a review of all outstanding amounts on a quarterly basis. Management determines the allowance for doubtful accounts by identifying troubled accounts and by using historical experience applied to an aging of accounts. Credit risk is generally minimal with governmental entities, but disputes may arise related to these receivable amounts. Accounts receivables are written off when deemed uncollectible. Recoveries of accounts receivables previously written off are recorded when received.

	The value of retainage is included in accounts receivable in the accompanying consolidated financial statements. Retainage represents the billed amount that is retained by the customer, in accordance with the terms of the contract, generally until performance is substantially complete. At September 26, 2014 and December 27, 2013, the Company had retained accounts receivable of approximately $706,000 and $673,000, respectively.

Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments

	The Company’s financial instruments consist primarily of cash, cash equivalents, including restricted cash, accounts receivable, costs and estimated earnings in excess of billings on uncompleted contracts, other receivables, prepaid expenses and other current assets, excess of outstanding checks over bank balance, accounts payable, accrued liabilities and billings in excess of costs and estimated earnings on uncompleted contracts, and approximate their fair values because of the relatively short period of time between the origination of these instruments and their expected realization or payment. The carrying amounts of debt obligations approximate their fair values since the terms are comparable to terms currently offered by local lending institutions for loans of similar terms to companies with comparable credit risk.

Use of Estimates	'
	Use of Estimates

	The preparation of consolidated financial statements in conformity with generally accepted accounting principles in the U.S. requires management 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. Estimates also affect the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Liquidity	'
	Liquidity

	The Company had $13.4 million of cash and cash equivalents as of September 26, 2014. The Company’s primary sources of liquidity are cash generated from operations and its revolving line of credit with BMO Harris Bank, National Association (“BMO”), which matures on March 24, 2016. While the Company believes that its cash and cash equivalents on hand, cash generated by operating activities and funds available under its line of credit will be sufficient to finance its operating activities for at least the next 12 months, if the Company does experience a cash flow shortage or violates the current terms of its credit agreement, the Company may have difficulty obtaining additional funds on favorable terms, if at all, to meet its obligations as they come due in the normal course of business.

EARNINGS_PER_SHARE_EPS_Tables

EARNINGS PER SHARE (EPS) (Tables)	9 Months Ended
	Sep. 26, 2014
EARNINGS PER SHARE (EPS)	'
Schedule of number of weighted-average shares used to compute basic and diluted EPS	'
		Three Months Ended				Nine Months Ended
		September 26,		September 27,		September 26,		September 27,
		2014		2013		2014		2013

	Net income	$	4,161,000	$	842,000	$	7,369,000	$	1,929,000

	Weighted-average common shares Outstanding-basic	7,507,000		7,359,000		7,440,000		7,349,000
	Effect of dilutive stock options and unvested restricted stock	348,000		167,000		260,000		94,000
	Weighted-average common shares outstanding-diluted	7,855,000		7,526,000		7,700,000		7,443,000

	Earnings per share:
	Basic	$	0.55	$	0.11	$	0.99	$	0.26
	Diluted	$	0.53	$	0.11	$	0.96	$	0.26

EQUIPMENT_AND_LEASEHOLD_IMPROV1

EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Tables)	9 Months Ended
	Sep. 26, 2014
EQUIPMENT AND LEASEHOLD IMPROVEMENTS	'
Schedule of equipment and leasehold improvements	'
		September 26,			December 27,
		2014			2013
	Furniture and fixtures	$	3,025,000		$	3,039,000
	Computer hardware and software	6,490,000			6,338,000
	Leasehold improvements	747,000			776,000
	Equipment under capital leases	881,000			831,000
	Automobiles, trucks, and field equipment	603,000			533,000
		11,746,000			11,517,000
	Accumulated depreciation and amortization	(10,731,000		)	(10,826,000		)
	Equipment and leasehold improvements, net	$	1,015,000		$	691,000

ACCRUED_LIABILITIES_Tables

ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 26, 2014
ACCRUED LIABILITIES	'
Schedule of accrued liabilities	'
		September 26,		December 27,
		2014		2013
	Accrued bonuses	$	1,015,000	$	31,000
	Paid leave bank	1,504,000		1,243,000
	Compensation and payroll taxes	1,400,000		749,000
	Accrued legal	485,000		356,000
	Accrued workers’ compensation insurance	153,000		141,000
	Accrued rent	230,000		367,000
	Employee withholdings	773,000		343,000
	Client deposits	199,000		232,000
	Unvouchered accounts payable	2,505,000		2,282,000
	Other	458,000		64,000
	Total accrued liabilities	$	8,722,000	$	5,808,000

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 26, 2014
SEGMENT INFORMATION	'
Schedule of financial information with respect to the reportable segments	'

			Engineering		Energy		Public		Homeland		Unallocated			Intersegment			Consolidated
			Services		Efficiency		Finance		Security		Corporate						Total
					Services		Services		Services
	Fiscal Three Months Ended September 26, 2014
	Contract revenue		$	11,093,000	$	13,558,000	$	2,822,000	$	714,000	$	—		$	—		$	28,187,000
	Segment profit before income taxes		1,812,000		1,141,000		368,000		76,000		(700,000		)	—			2,697,000
	Net income		2,485,000		1,983,000		495,000		133,000		(935,000		)	—			4,161,000
	Segment assets(1)		10,597,000		16,547,000		3,726,000		699,000		41,881,000			(23,130,000		)	50,320,000

	Fiscal Three Months Ended September 27, 2013
	Contract revenue		$	9,068,000	$	8,558,000	$	2,501,000	$	1,040,000	$	—		$	—		$	21,167,000
	Segment profit before income taxes		455,000		64,000		279,000		88,000		—			—			886,000
	Net income		432,000		56,000		270,000		84,000		—			—			842,000
	Segment assets(1)		9,955,000		7,669,000		3,741,000		1,033,000		37,216,000			(23,130,000		)	36,484,000

	Fiscal Nine Months Ended September 26, 2014
	Contract revenue		$	29,511,000	$	37,617,000	$	8,003,000	$	2,712,000	$	—		$	—		$	77,843,000
	Segment loss before income taxes		2,954,000		3,193,000		618,000		248,000		(1,000,000		)	—			6,013,000
	Net income		3,592,000		3,964,000		739,000		300,000		(1,226,000		)	—			7,369,000
	Segment assets(1)		10,597,000		16,547,000		3,726,000		699,000		41,881,000			(23,130,000		)	50,320,000

	Fiscal Nine Months Ended September 27, 2013
	Contract revenue		$	25,979,000	$	26,503,000	$	7,421,000	$	3,145,000	$	—		$	—		$	63,048,000
	Segment profit before income taxes		853,000		443,000		520,000		198,000		—			—			2,014,000
	Net income		817,000		417,000		505,000		190,000		—			—			1,929,000
	Segment assets(1)		9,955,000		7,669,000		3,741,000		1,033,000		37,216,000			(23,130,000		)	36,484,000

		-1		Segment assets are presented net of intercompany receivables.

BASIS_OF_PRESENTATION_ORGANIZA2

BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 26, 2014	Sep. 27, 2013	Sep. 26, 2014	Sep. 27, 2013	Dec. 27, 2013
	Sep. 26, 2014	Sep. 27, 2013	item	Sep. 27, 2013	Dec. 27, 2013
Accounting for Contracts	'	'	'	'	'
Number of principal types of pricing provisions	'	'	3	'	'
Retained accounts receivable	$706,000	'	$706,000	'	$673,000
Costs of contract revenue	'	'	'	'	'
Payroll taxes, bonuses and employee benefit costs for all Company personnel	5,444,000	4,947,000	15,376,000	15,433,000	'
Facilities costs	1,084,000	1,167,000	3,271,000	3,504,000	'
Revenue of the entity recorded in which it acts solely in the capacity of an agent	'	'	0	'	'
Costs recorded for costs to the entity in which it acts solely in the capacity of an agent	'	'	0	'	'
Cost of Sales	'	'	'	'	'
Costs of contract revenue	'	'	'	'	'
Payroll taxes, bonuses and employee benefit costs for all Company personnel	'	'	0	'	'
Facilities costs	'	'	$0	'	'

BASIS_OF_PRESENTATION_ORGANIZA3

BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY (Details 2) (USD $)	9 Months Ended
	Sep. 26, 2014	Dec. 27, 2013	Sep. 27, 2013	Dec. 28, 2012
Liquidity	'	'	'	'
Cash and cash equivalents	$13,374,000	$8,134,000	$10,354,000	$10,006,000
Minimum period over which cash and cash equivalents on hand, cash generated by operating activities and funds available under line of credit will be sufficient to finance operating activities	'12 months	'	'	'

EARNINGS_PER_SHARE_EPS_Details

EARNINGS PER SHARE (EPS) (Details) (USD $)	3 Months Ended		9 Months Ended
EARNINGS PER SHARE (EPS) (Details) (USD $)	Sep. 26, 2014	Sep. 27, 2013	Sep. 26, 2014	Sep. 27, 2013
Earnings per share	'	'	'	'
Net income	$4,161,000	$842,000	$7,369,000	$1,929,000
Weighted-average common shares outstanding-basic	7,507,000	7,359,000	7,440,000	7,349,000
Effect of dilutive stock options and unvested restricted stock (in shares)	348,000	167,000	260,000	94,000
Weighted-average common shares outstanding-diluted	7,855,000	7,526,000	7,700,000	7,443,000
Earnings per share:	'	'	'	'
Basic (in dollars per share)	$0.55	$0.11	$0.99	$0.26
Diluted (in dollars per share)	$0.53	$0.11	$0.96	$0.26
Employee Stock Option	'	'	'	'
Anti-dilutive securities excluded from the computation of earnings per share	'	'	'	'
Number of awards excluded from calculation of dilutive potential common shares (in shares)	2,000	404,000	231,000	591,000
Restricted Stock	'	'	'	'
Anti-dilutive securities excluded from the computation of earnings per share	'	'	'	'
Number of awards excluded from calculation of dilutive potential common shares (in shares)	0	25,000	0	25,000

EQUIPMENT_AND_LEASEHOLD_IMPROV2

EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Details) (USD $)	Sep. 26, 2014	Dec. 27, 2013
EQUIPMENT AND LEASEHOLD IMPROVEMENTS	'	'
Equipment and leasehold improvements, Gross	$11,746,000	$11,517,000
Accumulated depreciation and amortization	-10,731,000	-10,826,000
Equipment and leasehold improvements, net	1,015,000	691,000
Furniture and Fixtures	'	'
EQUIPMENT AND LEASEHOLD IMPROVEMENTS	'	'
Equipment and leasehold improvements, Gross	3,025,000	3,039,000
Computer Hardware and Software	'	'
EQUIPMENT AND LEASEHOLD IMPROVEMENTS	'	'
Equipment and leasehold improvements, Gross	6,490,000	6,338,000
Leasehold Improvements	'	'
EQUIPMENT AND LEASEHOLD IMPROVEMENTS	'	'
Equipment and leasehold improvements, Gross	747,000	776,000
Assets Held under Capital Leases	'	'
EQUIPMENT AND LEASEHOLD IMPROVEMENTS	'	'
Equipment and leasehold improvements, Gross	881,000	831,000
Automobiles Trucks and Field Equipment	'	'
EQUIPMENT AND LEASEHOLD IMPROVEMENTS	'	'
Equipment and leasehold improvements, Gross	$603,000	$533,000

ACCRUED_LIABILITIES_Details

ACCRUED LIABILITIES (Details) (USD $)	Sep. 26, 2014	Dec. 27, 2013
ACCRUED LIABILITIES	'	'
Accrued bonuses	$1,015,000	$31,000
Paid leave bank	1,504,000	1,243,000
Compensation and payroll taxes	1,400,000	749,000
Accrued legal	485,000	356,000
Accrued workers' compensation insurance	153,000	141,000
Accrued rent	230,000	367,000
Employee withholdings	773,000	343,000
Client deposits	199,000	232,000
Unvouchered accounts payable	2,505,000	2,282,000
Other	458,000	64,000
Total accrued liabilities	$8,722,000	$5,808,000

LINE_OF_CREDIT_Details

LINE OF CREDIT (Details) (USD $)

Sep. 26, 2014

Dec. 27, 2013

Mar. 24, 2014

Sep. 26, 2014

Mar. 24, 2014

Dec. 27, 2013

Mar. 20, 2014

Mar. 24, 2014

Sep. 26, 2014

Mar. 24, 2014

Dec. 27, 2013

Mar. 24, 2014

Sep. 26, 2014

Mar. 24, 2014

Revolving Credit Facility

Revolving Line of Credit

Standby Letters of Credit

Delayed Draw Term Loan Facility

BMO Harris Bank National Association

Maximum

Wells Fargo Bank National Association

BMO Harris Bank National Association

Maximum

Base Rate

London Interbank Offered Rate (LIBOR)

BMO Harris Bank National Association

Wells Fargo Bank National Association

BMO Harris Bank National Association

Debt obligations

Maximum borrowing capacity

$5,000,000

$75,905

$7,500,000

$5,000,000

$2,500,000

Percentage of eligible accounts receivable used to determine maximum borrowing base

75.00%

Percentage of the lower of cost or market value of eligible inventory used to determine maximum borrowing base

50.00%

Borrowings outstanding

Amount available for borrowing

7,500,000

2,500,000

Restricted cash

5,000,000

Ebitda threshold as of the 3rd fiscal quarter of 2015

5,000,000

Period in which maturity date may be extended

'1 year

Spread on floating interest rate (as a percent)

0.75%

2.25%

1.75%

Fee on unused commitments (as a percent)

0.25%

0.30%

Maximum total leverage ratio of total funded debt to EBITDA

Minimum fixed charge coverage ratio

1.25

Minimum tangible net worth required to be maintained (as a percent)

85.00%

Step ups amount equal to net income required to be maintained (as a percent)

50.00%

Total consideration for all permitted acquisitions

2,500,000

Total consideration for individual permitted acquisitions

$750,000

Percentage of increased interest rate in case of default

2.00%

COMMITMENTS_Details

COMMITMENTS (Details) (USD $)	9 Months Ended
COMMITMENTS (Details) (USD $)	Sep. 26, 2014
Employee Benefit Plans	'
Maximum employee contribution as a percentage of compensation under 401 (k) Plan	50.00%
Post Employment Health Benefits	'
Unamortized compensation cost	$0

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended		9 Months Ended
INCOME TAXES (Details) (USD $)	Sep. 26, 2014	Sep. 27, 2013	Sep. 26, 2014	Sep. 27, 2013	Dec. 27, 2013
INCOME TAXES	'	'	'	'	'
Income tax (benefit) expense	($1,464,000)	$44,000	($1,356,000)	$85,000	'
Current deferred tax assets:	'	'	'	'	'
Valuation allowance	0	'	0	'	-4,600,000
Number of years net operating losses may be carried forward for domestic purposes	'	'	'20 years	'	'
Lower range of number of years net operating losses may be carried forward for state purposes	'	'	'10 years	'	'
Higher range of number of years net operating losses may be carried forward for state purposes	'	'	'20 years	'	'
Effective income tax (benefit) expense	-54.30%	5.00%	-22.60%	4.20%	'
Unrecognized Tax Benefits	$0	'	$0	'	'

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 26, 2014	Sep. 27, 2013	Sep. 26, 2014	Sep. 27, 2013	Dec. 27, 2013
	Sep. 26, 2014	Sep. 27, 2013	item	Sep. 27, 2013	Dec. 27, 2013
SEGMENT INFORMATION	'	'	'	'	'
Number of reporting segments	'	'	4	'	'
SEGMENT INFORMATION	'	'	'	'	'
Contract revenue	$28,187,000	$21,167,000	$77,843,000	$63,048,000	'
Segment profit before income taxes	2,697,000	886,000	6,013,000	2,014,000	'
Net income	4,161,000	842,000	7,369,000	1,929,000	'
Segment assets(1)	50,320,000	36,484,000	50,320,000	36,484,000	38,237,000
Engineering Services	'	'	'	'	'
SEGMENT INFORMATION	'	'	'	'	'
Contract revenue	11,093,000	9,068,000	29,511,000	25,979,000	'
Segment profit before income taxes	'	455,000	'	853,000	'
Net income	'	432,000	'	817,000	'
Energy Efficiency Services	'	'	'	'	'
SEGMENT INFORMATION	'	'	'	'	'
Contract revenue	13,558,000	8,558,000	37,617,000	26,503,000	'
Segment profit before income taxes	'	64,000	'	443,000	'
Net income	'	56,000	'	417,000	'
Public Finance Services	'	'	'	'	'
SEGMENT INFORMATION	'	'	'	'	'
Contract revenue	2,822,000	2,501,000	8,003,000	7,421,000	'
Segment profit before income taxes	'	279,000	'	520,000	'
Net income	'	270,000	'	505,000	'
Homeland Security Services	'	'	'	'	'
SEGMENT INFORMATION	'	'	'	'	'
Contract revenue	714,000	1,040,000	2,712,000	3,145,000	'
Segment profit before income taxes	'	88,000	'	198,000	'
Net income	'	84,000	'	190,000	'
Operating Segments \| Engineering Services	'	'	'	'	'
SEGMENT INFORMATION	'	'	'	'	'
Segment profit before income taxes	1,812,000	'	2,954,000	'	'
Net income	2,485,000	'	3,592,000	'	'
Segment assets(1)	10,597,000	9,955,000	10,597,000	9,955,000	'
Operating Segments \| Energy Efficiency Services	'	'	'	'	'
SEGMENT INFORMATION	'	'	'	'	'
Segment profit before income taxes	1,141,000	'	3,193,000	'	'
Net income	1,983,000	'	3,964,000	'	'
Segment assets(1)	16,547,000	7,669,000	16,547,000	7,669,000	'
Operating Segments \| Public Finance Services	'	'	'	'	'
SEGMENT INFORMATION	'	'	'	'	'
Segment profit before income taxes	368,000	'	618,000	'	'
Net income	495,000	'	739,000	'	'
Segment assets(1)	3,726,000	3,741,000	3,726,000	3,741,000	'
Operating Segments \| Homeland Security Services	'	'	'	'	'
SEGMENT INFORMATION	'	'	'	'	'
Segment profit before income taxes	76,000	'	248,000	'	'
Net income	133,000	'	300,000	'	'
Segment assets(1)	699,000	1,033,000	699,000	1,033,000	'
Corporate, Non-Segment	'	'	'	'	'
SEGMENT INFORMATION	'	'	'	'	'
Segment profit before income taxes	-700,000	'	-1,000,000	'	'
Net income	-935,000	'	-1,226,000	'	'
Segment assets(1)	41,881,000	37,216,000	41,881,000	37,216,000	'
Intersegment Eliminations	'	'	'	'	'
SEGMENT INFORMATION	'	'	'	'	'
Segment assets(1)	($23,130,000)	($23,130,000)	($23,130,000)	($23,130,000)	'

CONTINGENCIES_Details

CONTINGENCIES (Details) (COSA, Subsidiaries, USD $)	0 Months Ended
CONTINGENCIES (Details) (COSA, Subsidiaries, USD $)	Jul. 16, 2014
COSA \| Subsidiaries	'
Loss Contingencies [Line Items]	'
Minimum revenue shortfall alleged in lawsuit	$9,000,000
Alleged cost to retain another consultant	130,000
Alleged costs associated with noticing and conducting public hearings	$83,052