The Company is obligated under capital leases for certain furniture and office equipment that expire at various dates through the year 2014.

The Company also leases certain office facilities under non-cancelable operating leases that expire at various dates through the year 2015 and is committed under non-cancelable operating leases for the lease of computer equipment and automobiles through the year 2014.

Future minimum rental payments under capital and non-cancelable operating leases are summarized as follows:

	Capital			Operating

Fiscal year:
2012	$	208,000		$	3,447,000
2013		139,000			2,846,000
2014		51,000			2,244,000
2015		—			725,000
2016		—			—

Total future minimum lease payments		398,000		$	9,262,000

Amount representing maintenance		(89,000	)
Amount representing interest (at rates ranging from 3.0% to 10.0%)		(10,000	)

Present value of net minimum lease payments under capital leases		299,000
Less current portion		163,000

	$	136,000

As of September 1, 2010, the Company turned over to the landlord a portion of its headquarters office space that was subleased by an entity that is owned by one of the Company's directors. Pursuant to the sublease agreement, this tenant paid the Company monthly rent of approximately $8,500, for a total of approximately $72,000 through August 31, 2010. The tenant had also paid the Company a proportionate share of certain operating expenses and taxes relating to the subleased space.

Rent expense and related charges for common area maintenance for all facility operating leases for fiscal years 2011, 2010 and 2009 was approximately $3,627,000, $3,116,000 and $3,306,000, respectively.

During the fiscal year ended January 1, 2010, the Company closed certain of its offices or separable sections of offices. Additionally, a tenant that was subleasing an office from the Company defaulted on its lease. As a result of the office closures and the sublease default, the Company recorded lease abandonment expense, net, of $707,000, which is included in the accompanying consolidated statement of operations for the fiscal year ended January 1, 2010. This expense includes future rental obligations and other costs associated with the leased space net of the fair value of subleases. The following is a reconciliation of the liability for lease abandonment (recovery) expense for fiscal years 2011 and 2010:

	Fiscal 2011			Fiscal 2010

Liability for abandoned leases as of beginning of year	$	678,000		$	1,048,000
Lease abandonment expense (recovery), net		2,000			(68,000	)
Lease payments on abandoned leases, net of sublease payments		(380,000	)		(439,000	)
Other		27,000			137,000

Liability for abandoned leases as of the end of the year	$	327,000		$	678,000

The current portion of the liability for abandoned leases is included in accrued liabilities and the non-current portion is included in deferred lease obligations in the accompanying consolidated balance sheets.

The Company has a qualified profit sharing plan (the 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 made matching contributions of approximately $219,000, $157,000 and $0 during fiscal years 2011, 2010 and 2009, respectively.

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. Bonus expense for fiscal years 2011, 2010 and 2009 totaled approximately $1,602,000, $403,000 and $421,000, respectively, of which approximately $944,000, and $107,000 is included in accrued liabilities at December 30, 2011 and December 31, 2010, respectively.

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. Mrs. Heil is also a member of the Company's board of directors. These benefits relate to past services provided to the Company. Accordingly, there is no unamortized compensation cost for the benefits.

Included in accrued liabilities in the accompanying consolidated balance sheets related to this obligation is the present value of expected payments for health insurance coverage, $158,000 as of December 30, 2011 and $170,000 as of December 31, 2010.