Golden Entertainment (GDEN) 10-K 12 Mar 15 2014 FY Annual report Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Dec. 28, 2014	Mar. 09, 2015	Jun. 27, 2014
Document and Entity Information [Abstract]
Entity Registrant Name	LAKES ENTERTAINMENT INC
Document Type	10-K
Current Fiscal Year End Date	-16
Entity Common Stock, Shares Outstanding		13,391,578
Entity Public Float			$96,200,000
Amendment Flag	FALSE
Entity Central Index Key	1071255
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	28-Dec-14
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 28, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$35,416	$37,897
Short-term investments	46,638	49,099
Income taxes receivable		2,155
Other	1,807	1,774
Total current assets	83,861	90,925
Property and equipment	41,433	37,200
Accumulated depreciation	-8,694	-5,541
Property and equipment, net	32,739	31,659
Other assets:
Investment in unconsolidated investee		20,997
Gaming license	1,875	2,015
Land held for development	960	1,130
Income taxes receivable	2,155
Other	439	535
Total other assets	5,429	24,677
Total assets	122,029	147,261
Current liabilities:
Current portion of long-term debt, net of discount	1,368	1,251
Accounts payable	482	420
Accrued taxes, other than income taxes	439	462
Accrued payroll and related	1,573	1,403
Other accrued expenses	1,610	1,325
Total current liabilities	5,472	4,861
Long-term debt, net of current portion and discount	8,941	10,321
Total liabilities	14,413	15,182
Commitments and contingencies
Shareholders' equity:
Common stock, $.01 par value; authorized 100,000 shares; 13,389 and 13,361 common shares issued and outstanding	268	267
Additional paid-in capital	205,615	205,212
Deficit	-98,245	-73,400
Accumulated other comprehensive loss	-22
Total shareholders' equity	107,616	132,079
Total liabilities and shareholders' equity	$122,029	$147,261

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parentheticals) (USD $)	Dec. 28, 2014	Dec. 29, 2013
In Thousands, except Per Share data, unless otherwise specified
Common stock, par value (in Dollars per share)	$0.01	$0.01
Common stock, shares authorized	100,000	100,000
Common stock, shares issued	13,389	13,361
Common stock, shares outstanding	13,389	13,361

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Comprehensive Earnings (Loss) (USD $)	12 Months Ended
Share data in Thousands, except Per Share data, unless otherwise specified	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Revenues:
Management fees		$7,762,000	$7,726,000
Gaming	43,458,000	22,673,000
Room	6,289,000	4,096,000	1,383,000
Food and beverage	6,157,000	3,775,000	1,281,000
Other operating	2,301,000	1,526,000	498,000
License fees and other	151,000	94,000	64,000
Gross revenues	58,356,000	39,926,000	10,952,000
Less promotional allowances	3,184,000	1,136,000	0
Net revenues	55,172,000	38,790,000	10,952,000
Costs and expenses:
Gaming	25,031,000	13,470,000
Room	694,000	863,000	296,000
Food and beverage	4,771,000	3,758,000	955,000
Other operating	1,419,000	1,420,000	415,000
Selling, general and administrative	22,566,000	19,332,000	10,191,000
Recovery of impairment on notes receivable		-17,382,000
Gain on extinguishment of liabilities		-3,752,000
Gain on sale of cost method investment	-2,391,000
Charges related to arbitration award	2,530,000
Impairments and other losses	20,997,000	3,356,000	4,453,000
Preopening expenses		1,184,000
Amortization of intangible assets related to Indian casino projects		716,000	1,056,000
Gain on sale of land	-66,000
Loss on disposal of property and equipment	59,000	143,000
Depreciation and amortization	3,513,000	2,273,000	675,000
Total costs and expenses	79,123,000	25,381,000	18,041,000
Earnings (loss) from operations	-23,951,000	13,409,000	-7,089,000
Other income (expense):
Interest income	151,000	4,803,000	6,442,000
Interest expense	-1,209,000	-1,244,000	-940,000
Gain on modification of debt		1,658,000
Legal settlement	-2,500,000		2,160,000
Other	164,000	25,000	123,000
Total other income (expense), net	-894,000	5,242,000	7,785,000
Earnings (loss) before income taxes	-24,845,000	18,651,000	696,000
Income tax benefit	0	0	-2,464,000
Net earnings (loss) including noncontrolling interest	-24,845,000	18,651,000	3,160,000
Net loss attributable to noncontrolling interest			61,000
Net earnings (loss) attributable to Lakes Entertainment, Inc.	-24,845,000	18,651,000	3,221,000
Other comprehensive loss	-22,000
Comprehensive earnings (loss)	($24,867,000)	$18,651,000	$3,221,000
Weighted-average common shares outstanding
Basic (in Shares)	13,379	13,242	13,219
Dilutive impact of stock options (in Shares)		103	1
Diluted (in Shares)	13,379	13,345	13,220
Earnings (loss) per share
Basic (in Dollars per share)	($1.86)	$1.41	$0.24
Diluted (in Dollars per share)	($1.86)	$1.40	$0.24

Consolidated_Statements_of_Sha

Consolidated Statements of Shareholders' Equity (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
In Thousands, except Share data
Balances at Jan. 01, 2012	$264	$203,747		($95,272)	$350	$109,089
Balances, Shares (in Shares) at Jan. 01, 2012	26,406,000
Vesting of restricted stock, net		-6				-6
Vesting of restricted stock, net (in Shares)	35,000
Proceeds from issuance of stock on options exercised, Shares (in Shares)						0
Effect of share-based compensation		386				386
Net earnings (loss) attributable to Lakes Entertainment, Inc.				3,221		3,221
Noncontrolling interest					77	77
Purchase of noncontrolling interest		-163			-427	-590
Balances at Dec. 30, 2012	264	203,964		-92,051		112,177
Balances, Shares (in Shares) at Dec. 30, 2012	26,441,000
Proceeds from issuance of stock on options exercised	3	770				773
Proceeds from issuance of stock on options exercised, Shares (in Shares)	280,000					140,236
Effect of share-based compensation		478				478
Net earnings (loss) attributable to Lakes Entertainment, Inc.				18,651		18,651
Balances at Dec. 29, 2013	267	205,212		-73,400		132,079
Balances, Shares (in Shares) at Dec. 29, 2013	26,721,000
Proceeds from issuance of stock on options exercised	1	133				134
Proceeds from issuance of stock on options exercised, Shares (in Shares)	56,000					28,343
Effect of share-based compensation		270				270
Other comprehensive loss			-22			-22
Effect of reverse stock split (in Shares)	-13,388,000
Net earnings (loss) attributable to Lakes Entertainment, Inc.				-24,845		-24,845
Balances at Dec. 28, 2014	$268	$205,615	($22)	($98,245)		$107,616
Balances, Shares (in Shares) at Dec. 28, 2014	13,389,000

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
OPERATING ACTIVITIES:
Net earnings (loss) including noncontrolling interest	($24,845)	$18,651	$3,160
Adjustments to reconcile net earnings (loss) to net cash provided by operating activities:
Depreciation and amortization	3,513	2,273	675
Amortization of debt issuance costs, accretion of debt discount and imputed interest on contract acquisition costs	503	621	940
Accretion and amortization of discounts and premiums on short-term investments and accretion of interest and additions to long-term interest receivable	276	-3,782	-4,087
Amortization of intangible assets related to Indian casino projects		716	1,056
Share-based compensation	270	478	386
Gain on sale of land	-66
Loss on disposal of property and equipment	59	143
Gain on modification of debt		-1,658
Gain on extinguishment of liabilities		-3,752
Recovery of impairment on notes receivable		-17,382
Impairments and other losses	20,997	3,356	4,453
Changes in operating assets and liabilities:
Management fees receivable		3,983	2,262
Other current assets	84	-789	227
Income taxes receivable		6	1,311
Accrued taxes, other than income taxes	-23	445
Accounts payable and accrued expenses	517	221	1,774
Net cash provided by operating activities	1,285	3,530	12,157
INVESTING ACTIVITIES:
Acquisition of the Rocky Gap Resort			-6,834
Purchase of short-term investments	-73,886	-57,398
Sales and maturities of short-term investments	75,932	8,253
Payments to acquire investment in unconsolidated investee		-836	-4,455
Changes in long-term management fees receivable and other			267
Purchase of property and equipment	-4,516	-20,695	-3,795
Proceeds from sale of land	236		368
Proceeds from disposal of property and equipment	22	25
Advances on notes receivable			-2,069
Collection on notes receivable		59,253	1,076
Changes in other assets	67	348	77
Net cash used in investing activities	-2,145	-11,050	-15,365
FINANCING ACTIVITIES:
Repayments of borrowings	-1,755	-191
Proceeds from borrowings		13,688
Purchase of non-controlling interest			-590
Payments for debt issuance costs			-418
Proceeds from issuance of common stock	134	773
Non-controlling interest member contributions			139
Contract acquisition costs payable		-1,333	-2,000
Net cash provided by (used in) financing activities	-1,621	12,937	-2,869
Net increase (decrease) in cash and cash equivalents	-2,481	5,417	-6,077
Cash and cash equivalents - beginning of period	37,897	32,480	38,557
Cash and cash equivalents - end of period	35,416	37,897	32,480
Cash paid during the period for:
Interest	701	678
Income taxes			18
Noncash investing activities:
Capital expenditures in accounts payable and accrued expenses	25	477	1,253
Redemption of restricted stock for payment of accrued expenses			$7

Note_1_Nature_of_Business

Note 1 - Nature of Business	12 Months Ended
	Dec. 28, 2014
Disclosure Text Block [Abstract]
Business Description and Basis of Presentation [Text Block]	1.  Nature of Business
	Overview
	Lakes Entertainment Inc. and subsidiaries (collectively “the Company” or “Lakes”) develops, finances, manages and owns casino properties with a historical emphasis on Indian-owned properties. An overview of the Company’s projects impacting fiscal 2014 and 2013 is as follows:
		•	Lakes owns and operates the Rocky Gap Casino Resort in Allegany County, Maryland (“Rocky Gap”) which it acquired on August 3, 2012. In connection with the acquisition of Rocky Gap, Lakes entered into a 40-year operating ground lease with the Maryland Department of Natural Resources (“Maryland DNR”) for approximately 268 acres in the Rocky Gap State Park on which Rocky Gap is situated. After acquiring Rocky Gap, which included a hotel, convention center, spa, two restaurants and the only Jack Nicklaus signature golf course in Maryland, Lakes converted the then-existing convention center into a gaming facility which opened to the public on May 22, 2013. The gaming facility features 577 video lottery terminals (“VLTs”), 15 table games, two poker tables, a casino bar and a lobby food and beverage outlet. The AAA Four Diamond Award® winning resort also includes an event and conference center that opened in the fourth quarter of 2013, which is able to accommodate large groups and features flexible use meeting rooms. The total cost of the Rocky Gap project was approximately $35.0 million, which included the initial acquisition cost.
		•	Lakes had an investment in Rock Ohio Ventures, LLC (“Rock Ohio Ventures”) that owns the Horseshoe Casino Cleveland in Cleveland, Ohio; the Horseshoe Casino Cincinnati in Cincinnati, Ohio; the Thistledown Racino in North Randall, Ohio; and Turfway Park located in Florence, Kentucky. As of December 28, 2014, Lakes had invested approximately $21.0 million in Rock Ohio Ventures. During fiscal 2014, Lakes reduced the carrying value of its cost method investment in Rock Ohio Ventures to its estimated fair value of zero due to the determination that the investment had experienced an other-than-temporary impairment and recognized an impairment loss of $21.0 million. Effective January 25, 2015, Lakes sold its investment in Rock Ohio Ventures to DG Ohio Ventures, LLC, for approximately $0.8 million.
		•	Lakes developed and had a seven-year contract to manage the Red Hawk Casino that was built on the Rancheria of the Shingle Springs Band of Miwok Indians (the “Shingle Springs Tribe”) in El Dorado County, California, adjacent to U.S. Highway 50, approximately 30 miles east of Sacramento, California. Lakes began managing the Red Hawk Casino when it opened to the public on December 17, 2008.
			On July 17, 2013, Lakes entered into a debt termination agreement with the Shingle Springs Tribe relating to amounts Lakes had previously advanced to the Shingle Springs Tribe (the “Shingle Springs Notes”) for the development of the Red Hawk Casino (the “Debt Termination Agreement”). The Debt Termination Agreement required certain conditions to be met, including a lump sum payment by the Shingle Springs Tribe to Lakes of $57.1 million (the “Debt Payment”). The Debt Payment was made on August 29, 2013 (the “Payment Date”) and constituted full and final payment of all debt owed to Lakes as of that date. The management agreement under which Lakes was managing the Red Hawk Casino also terminated on the Payment Date.
	Pending Merger with Sartini Gaming, Inc.
	On January 25, 2015, Lakes entered into an agreement and plan of merger (the "Merger Agreement") with Sartini Gaming, Inc. (“Golden Gaming”), which owns and operates Golden Gaming, LLC. Golden Gaming is a leading owner and operator of distributed gaming, taverns and casinos, all of which are focused on the Nevada local gaming market. At closing, Golden Gaming will combine with a wholly-owned subsidiary of Lakes with Golden Gaming surviving as a wholly-owned subsidiary of Lakes (the “Merger”). Lakes will remain publicly traded and be renamed Golden Entertainment, Inc. upon closing. The legacy Golden Gaming shareholder will be issued shares of Lakes common stock under the Merger Agreement. Lakes’ shareholders at the time of the Merger closing will retain the existing Lakes common stock.
	Under the terms of the Merger Agreement, Lakes is valued at $9.57 per share, subject to working capital and various other adjustments under the Merger Agreement. The value of Golden Gaming under the Merger Agreement will be determined by multiplying 7.5 times Golden Gaming’s trailing twelve-month consolidated earnings before interest, taxes, depreciation and amortization (adjusted for non-cash or non-recurring expenses, losses and charges and certain other expenses), less the aggregate principal amount of Golden Gaming’s indebtedness, subject to working capital and various other adjustments under the Merger Agreement.  Based on September 30, 2015 financial estimates and assumptions (as of the date of the Merger Agreement), the legacy Golden Gaming shareholder would be issued 7,858,145 shares of Lakes common stock under the Merger Agreement, which would represent approximately 35.7% of the total fully diluted post-merger shares of common stock. The Company’s current shareholders (assuming the exercise of all outstanding options to acquire Lakes common stock) would retain approximately 64.3% of the total post-merger shares of Lakes common stock.
	Completion of the Merger is subject to various customary closing conditions, including, but not limited to, (i) approval by Lakes’ shareholders of the issuance of shares of Lakes common stock under the Merger Agreement, (ii) the expiration or termination of any applicable waiting period under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended (if applicable), (iii) certain gaming approvals having been obtained from the relevant gaming authorities, (iv) the absence of any order or injunction prohibiting the consummation of the Merger, (v) no material adverse effect or other specified adverse events occurring with respect to Lakes or Golden Gaming, (vi) the refinancing of certain indebtedness of Golden Gaming, (vii) subject to certain exceptions, the accuracy of the representations and warranties of the parties, and (viii) performance and compliance in all material respects with agreements and covenants contained in the Merger Agreement.
	The Merger Agreement also contains certain termination rights for each of Lakes and Golden Gaming, including if the Merger is not consummated by November 3, 2015 (subject to automatic extension to February 1, 2016 if all conditions to closing other than specified gaming approvals have been satisfied or waived). The Merger Agreement further provides that, upon termination of the Merger Agreement, under specified circumstances, Lakes is required to pay Golden Gaming a cash termination fee of $5.0 million or reimburse Golden Gaming’s transaction expenses up to $0.5 million. In addition, the Merger Agreement provides that, upon termination of the Merger Agreement, under specified circumstances, Golden Gaming will be required to reimburse Lakes’ transaction expenses up to $0.5 million.
	Contemporaneous with entering into the Merger Agreement, Lakes has also amended and restated its Rights Agreement dated as of December 12, 2013, to preserve its ability to utilize approximately $89.0 million of federal net operating tax loss carryforwards by, among other things, lowering the voting securities ownership threshold of an acquiring person from 15% to 4.99%, and making such other changes which Lakes deemed necessary to effectuate the purposes of the Rights Agreement in light of the transactions contemplated by the Merger Agreement.
	Significant Customers
	Fees earned for services related to the management of the Red Hawk Casino in fiscal years 2013 and 2012 were in excess of ten percent of consolidated net revenues in the accompanying consolidated statements of operations.
	Collective Bargaining Agreement
	At December 28, 2014, Lakes had 504 employees, of which 365 were full-time employees. The majority of Lakes’ employees are employees of Rocky Gap, and approximately 60% of these employees are covered by a collective bargaining agreement that became effective on November 1, 2013. The collective bargaining agreement expires on November 1, 2019.

Note_2_Summary_of_Significant_

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 28, 2014
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	2.  Summary of Significant Accounting Policies
	Use of Estimates
	Preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates that affect the reported amounts of assets and liabilities and disclosures at the date of the financial statements and the reported amounts of net earnings during the reporting periods. Actual results could differ from those estimates. Significant estimates that are particularly susceptible to change materially within the next year relate to fair value measurements, income tax liabilities and deferred income tax asset valuation allowances.
	Year End
	The Company has a 52- or 53-week accounting period ending on the Sunday closest to December 31 of each year. The Company’s fiscal years for the periods shown on the accompanying consolidated statements of operations ended on December 28, 2014 (“fiscal 2014”), December 29, 2013 (“fiscal 2013”) and December 30, 2012 (“fiscal 2012”).
	Basis of Presentation
	The accompanying consolidated financial statements include the accounts of Lakes and its subsidiaries.
	All material intercompany accounts and transactions have been eliminated in consolidation.
	Investments in unconsolidated investees, which are 20% or less owned and the Company does not have the ability to significantly influence the operating or financial decisions of the entity, are accounted for under the cost method. See note 8, Investment in Rock Ohio Ventures, LLC and note 9, Investment in Dania Entertainment Holdings, LLC.
	Effective September 10, 2014, the Company implemented a 1-for-2 reverse split of its common stock where each two shares of issued and outstanding common stock were converted into one share of common stock. The reverse split reduced the number of shares of the Company’s common stock outstanding from approximately 26.8 million to 13.4 million. The par value of the common stock remains at $0.01 per share and the number of authorized shares of common stock decreased from 200 million to 100 million. Proportional adjustments were also made to the company’s outstanding stock options. All share information presented in this Annual Report on Form 10-K gives effect to the reverse stock split.
	Cash and Cash Equivalents
	Cash and cash equivalents consist of highly-liquid investments with original maturities of three months or less. Although these balances may at times exceed the federal insured deposit limit, the Company believes such risk is mitigated by the quality of the institution holding such deposit.
	Short-Term Investments and Concentrations of Credit Risk
	Short-term investments consist of commercial paper, corporate bonds and certificates of deposit which are classified as available-for-sale securities and are valued at current market value, with the resulting unrealized gains and losses, if any, excluded from earnings and reported, net of tax, as a separate component of shareholders' equity until realized. The Company’s investments in certificates of deposit are federally-insured. All of the Company’s investments in commercial paper and corporate bonds carry a rating by one or more of the nationally recognized statistical rating organizations. Any change in such rating agencies' approach to evaluating credit and assigning an opinion could negatively impact the fair value of the Company’s investments. Any impairment loss to reduce an investment's carrying amount to its fair market value is recognized in income when a decline in the fair market value of an individual security below its cost or carrying value is determined to be other-than-temporary.
	Property and Equipment
	Property and equipment is stated at cost less accumulated depreciation. Depreciation of property and equipment is computed using the straight-line method over the following estimated useful lives:
	Building and site improvements (in years)	5	-	40
	Furniture and equipment (in years)	3	-	15
	Investments in Unconsolidated Investees
	Investments in an entity where the Company owns 20% or less of the voting stock of the entity and does not exercise significant influence over operating and financial policies of the entity are accounted for using the cost method.
	The Company has a policy in place to review its investments at least annually, to evaluate the accounting method and carrying value of its investments in unconsolidated investees. The Company's cost method investments are evaluated, on at least a quarterly basis, for potential other-than-temporary impairment, or when an event or change in circumstances has occurred that may have a significant adverse effect on the fair value of the investments. Lakes monitors the investments for impairment by considering all information available to the Company including the economic environment of the markets served by the properties; market conditions including existing and potential future competition; recent or expected changes in the regulatory environment; operational performance and financial results; known changes in the objectives of the properties’ management; known or expected changes in ownership; and any other known significant factors relating to the businesses underlying the investments. If the Company believes that the carrying value of an investment is in excess of its estimated fair value, it is the Company’s policy to record an impairment charge to adjust the carrying value to the estimated fair value, if the impairment is considered other-than-temporary.
	Gaming License
	The Company’s gaming license represents the right to conduct gaming in the State of Maryland. This intangible asset is subject to amortization as it has a definite life of 15 years. Amortization of the gaming license began on the date the gaming facility opened for public play, which was May 22, 2013. Lakes evaluates this intangible asset for impairment on at least a quarterly basis.
	Land Held for Development
	Included in land held for development is undeveloped land in California related to the Company’s previous involvement in a potential casino project with the Jamul Indian Village (“Jamul Tribe”). Lakes evaluates this asset for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be recoverable.
	Rewards Club Program
	Lakes has established a Rewards Club promotional program at Rocky Gap to encourage repeat business from frequent customers and patrons. Members earn points based on gaming activity and amounts spent on the purchase of rooms, food, beverage and resort activities. Such points can be redeemed for complimentary slot play and free goods and services at Rocky Gap’s hotel, restaurants, spa and golf course. Lakes records points redeemed for complimentary slot play as a reduction to gaming revenue and points redeemed for free goods and services as promotional allowances. The Rewards Club point accrual is included in current liabilities on Lakes’ consolidated balance sheet.
	Revenue Recognition and Promotional Allowances
	Gaming revenue, which is defined as the difference between gaming wins and losses, is recognized as wins and losses occur from gaming activities. The retail value of rooms, food and beverage, and other services furnished to guests without charge, including coupons for discounts when redeemed, is included in gross revenues and then deducted as a promotional allowance. The estimated cost of providing such promotional allowances is included in gaming expenses.
	Food, beverage, and retail revenues are recorded at the time of sale. Room revenue is recorded at the time of occupancy. Sales taxes and surcharges collected from guests and remitted to governmental authorities are presented on a net basis. Accounts receivable deemed uncollectible are charged off through a provision for uncollectible accounts. No material amounts were deemed uncollectible during fiscal years 2014, 2013 or 2012.
	Revenue from the management, development, financing of and consulting with Indian-owned casino gaming facilities is recognized as it is earned pursuant to each respective agreement.
	Gaming Taxes
	Rocky Gap is subject to gaming taxes based on gross gaming revenues and also pays an annual flat tax based on the number of table games and VLTs in operation during the year. These gaming taxes are recorded as gaming expenses in the consolidated statements of operations. Total gaming taxes were $20.2 million and $10.7 million for the fiscal years ended December 28, 2014 and December 29, 2013, respectively. There were no gaming taxes for the fiscal year ended December 30, 2012.
	Advertising Expenses
	The Company expenses advertising costs as incurred. Advertising expense, which is included in general and administrative expenses, was $2.5 million, $2.0 million and $0.1 million for fiscal years 2014, 2013 and 2012, respectively.
	Share-Based Compensation Expense
	Lakes has various share-based compensation programs, which provide for equity awards including stock options and restricted stock. Lakes uses the straight-line method to recognize compensation expense associated with share-based awards based on the fair value on the date of grant, net of the estimated forfeiture rate, if any. Expense is recognized over the requisite service period related to each award, which is the period between the grant date and the award’s stated vesting term. The fair value of stock options is estimated using the Black-Scholes option pricing model. All of Lakes’ stock compensation expense is recorded in selling, general and administrative expenses in the consolidated statements of operations. See note 13, Share-Based Compensation, for additional discussion.
	Income Taxes
	The determination of the Company’s income tax-related account balances requires the exercise of significant judgment by management. Accordingly, the Company determines deferred tax assets and liabilities based upon the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Management assesses the likelihood that deferred tax assets will be recovered from future taxable income and establishes a valuation allowance when management believes recovery is not likely.
	The Company records estimated penalties and interest related to income tax matters, including uncertain tax positions, if any, as a component of income tax expense.
	Litigation Costs
	The Company does not accrue for future litigation costs, if any, to be incurred in connection with outstanding litigation and other dispute matters but rather records such costs when the legal and other services are rendered.
	New Accounting Standards
	In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers. This ASU is a comprehensive new revenue recognition model that requires a company to recognize revenue from the transfer of goods or services to customers in an amount that reflects the consideration that the entity expects to receive in exchange for those goods or services. ASU 2014-09 will be effective for the Company’s first quarter of 2017. Lakes is evaluating the impact this new standard will have on its financial statements.
	In July 2013, the FASB issued ASU No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. ASU 2013-11 requires entities to present an unrecognized tax benefit as a reduction of a deferred tax asset for a net operating loss (“NOL”) or tax credit carryforward whenever the NOL or tax credit carryforward would be available to reduce the additional taxable income or tax due if the tax position is disallowed. This ASU requires entities to assess whether to net the unrecognized tax benefit with a deferred tax asset as of the reporting date. ASU 2013-11 became effective as of March 30, 2014. The adoption of ASU 2013-11 did not have an impact on the Company’s consolidated financial statements.

Note_3_Debt_Termination_Agreem

Note 3 - Debt Termination Agreement with the Shingle Springs Tribe	12 Months Ended
	Dec. 28, 2014
Receivables [Abstract]
Financing Receivables [Text Block]	3.  Debt Termination Agreement with the Shingle Springs Tribe
	On July 17, 2013, Lakes entered into a Debt Termination Agreement with the Shingle Springs Tribe relating to amounts Lakes had previously advanced to the Shingle Springs Tribe under the development and management agreement for the Red Hawk Casino between Lakes and the Shingle Springs Tribe. The Debt Termination Agreement required certain conditions to be met, including a lump sum payment by the Shingle Springs Tribe to Lakes of $57.1 million. The Debt Payment was made on August 29, 2013 and constituted full and final payment of all debt owed to Lakes as of that date. As a result of the receipt of the Debt Payment, during the third quarter of 2013, Lakes recognized approximately $17.4 million in recovery of impairment on notes receivable because the Shingle Springs Notes had previously been impaired and were valued at $39.7 million. The face value of the Shingle Springs Notes including accrued interest was $69.7 million as of the Payment Date. The management agreement under which Lakes was managing the Red Hawk Casino also terminated on the Payment Date.
	During the third quarter of 2013, Lakes also recognized a gain of $3.8 million on extinguishment of liabilities associated with contract acquisition costs related to the project with the Shingle Springs Tribe that were no longer owed upon the termination of the management agreement between Lakes and the Shingle Springs Tribe.
	As of the Payment Date, $2.4 million of intangible assets related to the development and management agreement with the Shingle Springs Tribe were considered fully impaired and were written down to zero resulting in Lakes recognizing an impairment charge of $2.4 million during the third quarter of 2013.

Note_4_Termination_of_Jamul_De

Note 4 - Termination of Jamul Development Agreement	12 Months Ended
	Dec. 28, 2014
Termination Of Development Agreement [Abstract]
Termination Of Development Agreement [Text Block]	4. Termination of Jamul Development Agreement
	Lakes entered into an agreement with the Jamul Indian Village (the “Jamul Tribe”) during 1999 to develop and manage a casino on behalf of the Jamul Tribe on the Jamul Tribe’s existing reservation approximately 20 miles east of San Diego, California (the “Jamul Casino Project”). Lakes terminated the agreement with the Jamul Tribe in March 2012. As of the date of termination, Lakes had advanced approximately $57.5 million including accrued interest to the Jamul Tribe related to casino development efforts. Lakes made total advances of $1.8 million to the Jamul Tribe during fiscal 2012, $0.5 million of which had been made as of the date of the termination of the agreement. Pursuant to the agreement with the Jamul Tribe, Lakes advanced an additional $1.3 million subsequent to the date of termination. All of the fiscal 2012 advances are included as impairment charges in Lakes’ consolidated statement of operations for the fiscal year ended December 30, 2012. Lakes has determined the fair value of its notes receivable from the Jamul Tribe to be zero as of December 28, 2014 and December 29, 2013.
	During the third quarter of 2012, Lakes entered into a Subordination and Intercreditor Agreement (“Intercreditor Agreement”) with Penn National Gaming, Inc. (“Penn National”) and the Jamul Tribe. Pursuant to the Intercreditor Agreement, Lakes modified the terms of its outstanding debt with the Jamul Tribe to reflect that the total debt outstanding, including accrued interest, is $60.0 million, and that interest on such debt will accrue at 4.25% after the opening of a casino to be developed by Penn National on the Jamul Tribe’s trust land. Additionally, Lakes’ debt and collateral interest in all revenues from any future casino owned by the Jamul Tribe and in such casino’s furnishings and equipment will be subordinate to the senior financing until such financing is paid in full. Current interest on the subordinated debt will be paid to Lakes on a quarterly basis when the Penn National casino opens, so long as there is no default under the senior financing agreement. When the senior financing is paid in full, Lakes will receive repayment of outstanding principal and interest.
	Also during the third quarter of 2012, Lakes entered into a ten-year option agreement with Penn National that granted Penn National the right to purchase approximately 98 acres of land which Lakes owns adjacent to the Jamul Tribe’s trust land (“Original Option Agreement”).
	On April 24, 2014, Lakes entered into Amendment No. 1 to the Intercreditor Agreement (“Amended Intercreditor Agreement”) with Penn National and the Jamul Tribe. The Amended Intercreditor Agreement gives Penn National the right to refinance the senior debt, provided that the outstanding senior debt does not exceed $400 million and the maturity date is not extended beyond seven years after the opening of the gaming facility. If the senior debt is not repaid within such seven year period, Lakes will have the right to receive up to $1.5 million in principal payments per quarter based on a formula of cash availability.
	Lakes also entered into an Amended and Restated Option Agreement (“Amended Option Agreement”) with Penn National on May 15, 2014. The Original Option Agreement provided that the purchase price for the land would be $7.0 million, increasing 1% each year, but that Penn National had no obligation to purchase the land. The Amended Option Agreement reduced the purchase price of the land to $5.5 million, but requires Penn National to purchase the land within ten days after the Jamul Tribe opens a casino on its reservation. Annual option payments of less than $0.1 million are required to be made by Penn National to Lakes.

Note_5_ShortTerm_Investments

Note 5 - Short-Term Investments	12 Months Ended
	Dec. 28, 2014
Investments, Debt and Equity Securities [Abstract]
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	5.  Short-Term Investments
	Short-term investments consist of commercial paper, corporate bonds and certificates of deposit which are classified as available-for-sale securities and are carried at current fair market value, with the resulting unrealized gains and losses, if any, excluded from earnings and reported, net of tax, as a separate component of shareholders' equity until realized. Unrealized gains/(losses) were less than $(0.1) million and zero as of December 28, 2014 and December 29, 2013, respectively. If the carrying value of an investment is in excess of its fair market value, an impairment charge to adjust the carrying value to the fair market value is recorded if the impairment is considered other-than-temporary. There were no other-than-temporary impairments related to declines in fair market value of short-term investments during the fiscal years ended December 28, 2014 or December 29, 2013. All short-term investments held as of December 28, 2014 and December 29, 2013 have original maturity dates of twelve months or less and are classified as current assets. Short-term investments consisted of the following (in thousands):
	28-Dec-14	Amortized Cost		Fair Value		Unrealized
						Gain/(Loss)
	Commercial paper	$	23,982	$	23,984	$	2
	Corporate bonds		21,717		21,693		(24	)
	Certificates of deposit		961		961		—
	Balances at December 29, 2013	$	46,660	$	46,638	$	(22	)
	29-Dec-13	Amortized Cost		Fair Value		Unrealized
						Gain/(Loss)
	Commercial paper	$	21,986	$	21,993	$	7
	Corporate bonds		27,113		27,106		(7	)
	Balances at December 29, 2013	$	49,099	$	49,099	$	—

Note_6_Property_and_Equipment_

Note 6 - Property and Equipment, Net	12 Months Ended
	Dec. 28, 2014
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	6. Property and Equipment, net
	The following table summarizes the components of property and equipment, at cost (in thousands):
		December 28,			December 29,
		2014			2013
	Building and site improvements	$	27,905		$	24,611
	Furniture and equipment		13,445			12,370
	Construction in process		83			219
			41,433			37,200
	Less accumulated depreciation		(8,694	)		(5,541	)
		$	32,739		$	31,659
	In connection with entering into the Merger Agreement with Golden Gaming during fiscal 2015, Lakes plans to sell its corporate office facility located in Minnetonka, Minnesota. As a result, this asset will be classified as held for sale during the first quarter of 2015. The corporate office facility is carried at $4.6 million, net of accumulated depreciation, on Lakes’ consolidated balance sheet as of December 28, 2014.

Note_7_Gaming_License

Note 7 - Gaming License (Licensing Agreements [Member])	12 Months Ended
	Dec. 28, 2014
Licensing Agreements [Member]
Note 7 - Gaming License [Line Items]
Intangible Assets Disclosure [Text Block]	7. Gaming License
	In April 2012, the State of Maryland Video Lottery Facility Location Commission awarded a video lottery operation license (“Gaming License”) to the Company for Rocky Gap. Amortization of the Gaming License began on May 22, 2013, the date the gaming facility opened for public play. The Gaming License is being amortized over its 15 year term. Amortization expense related to the Gaming License was approximately $0.1 million for each of the fiscal years ended December 28, 2014 and December 29, 2013. There was no amortization expense for the fiscal year ended December 30, 2012.
	Information with respect to the Gaming License is as follows (in thousands):
		December 28,			December 29,
		2014			2013
	Original cost	$	2,100		$	2,100
	Accumulated amortization		(225	)		(85	)
		$	1,875		$	2,015
	The estimated future amortization expense related to the Gaming License for the next five years and thereafter is as follows (in thousands):
		2015			2016			2017		2018		2019		Thereafter
	Estimated amortization expense	$	140		$	140		$	140	$	140	$	140	$	1,175

Note_8_Investment_in_Rock_Ohio

Note 8 - Investment in Rock Ohio Ventures, LLC	12 Months Ended
	Dec. 28, 2014
Rock Ohio Ventures [Member]
Note 8 - Investment in Rock Ohio Ventures, LLC [Line Items]
Cost-method Investments, Description [Text Block]	8.  Investment in Rock Ohio Ventures, LLC
	As of December 28, 2014 and December 29, 2013, Lakes had a 10% ownership interest in Rock Ohio Ventures, LLC (“Rock Ohio Ventures”), a privately-held company, that owned 80% of the Horseshoe Casino Cleveland in Cleveland, Ohio which opened to the public in May 2012; the Horseshoe Casino Cincinnati in Cincinnati, Ohio which opened in March 2013; the Thistledown Racino in North Randall, Ohio which added VLTs to its existing racetrack in April 2013; and Turfway Park, a thoroughbred horseracing track located in Florence, Kentucky. This $21.0 million investment was accounted for using the cost method since Lakes owned less than 20% of Rock Ohio Ventures and did not have the ability to significantly influence the operating and financial decisions of the entity. During the third quarter of 2014, this investment was determined to have experienced an other-than-temporary impairment and was reduced to its estimated fair value of zero. As a result, Lakes recognized an impairment loss of $21.0 million, which is included in impairments and other losses in the accompanying consolidated statement of operations for the fiscal year ended December 28, 2014. As of December 28, 2014 and December 29, 2013, this cost-method investment was carried at zero and $21.0 million, respectively, in investment in unconsolidated investee in the accompanying consolidated balance sheets.
	Effective January 25, 2015, Lakes sold all of its interest in Rock Ohio Ventures to DG Ohio Ventures, LLC, for approximately $0.8 million.  Since this investment has been written down to zero, Lakes will account for the receipt of this payment as a gain on sale of cost method investment in the consolidated statement of operations in the first quarter of 2015.
	The Company's cost method investment was evaluated, on at least a quarterly basis, for potential other-than-temporary impairment, or when an event or change in circumstances occurred that may have had a significant adverse effect on the fair value of the investment. Lakes monitored this investment for impairment by considering all information available to the Company including the economic environment of the markets served by the properties Rock Ohio Ventures owns; market conditions including existing and potential future competition; recent or expected changes in the regulatory environment; operational performance and financial results; known changes in the objectives of Rock Ohio Ventures management; known or expected changes in ownership of Rock Ohio Ventures; and any other known significant factors relating to the business underlying the investment.
	As part of the review of operational performance and financial results for considering if there were indications of impairment, the Company utilized financial statements of Rock Ohio Ventures and its owned gaming properties to assess the investee’s ability to operate from a financial standpoint. The Company also analyzed Rock Ohio Ventures’ cash flows and working capital to determine if the Company’s investment in this entity had experienced an other-than-temporary impairment. As part of this process, the Company analyzed actual historical results compared to forecast and had periodic discussions with management of Rock Ohio Ventures to obtain additional information related to the Company’s investment in Rock Ohio Ventures to determine whether any events occurred that would necessitate further analysis of the Company’s recorded investment in Rock Ohio Ventures for impairment. Based on these procedures, Lakes determined that the Company’s investment in Rock Ohio Ventures experienced an other-than-temporary impairment during the third quarter of 2014. Based on information provided by Rock Ohio Ventures, Lakes determined that there was significant uncertainty surrounding the recovery of Lakes’ investment in Rock Ohio Ventures. The Ohio gaming properties have not performed as expected which led to forecasted potential working capital requirement issues that did not exist prior to the third quarter of 2014, based on information previously available to Lakes. As a result, Lakes determined that an other-than-temporary impairment had occurred and reduced the carrying value of the investment in Rock Ohio Ventures to its estimated fair value of zero during the third quarter of 2014.
	This fair value of zero was measured using unobservable (Level 3) inputs using both a discounted cash flow method, which is an application of the income approach, and a comparable public company method, which is an application of the market approach. An option-based method was also employed in the allocation of value among debt and equity investors. Management judgment was required in developing the assumptions used in the calculation of the fair value of the investment. Significant inputs included financial forecasts for Rock Ohio Caesars, LLC (the entity through which Rock Ohio Ventures invests in certain gaming businesses), discount rates, market multiples for similar businesses, expected volatility, the expected timing of a liquidity/refinancing event and a discount for lack of marketability.
Dania Entertainment Holdings [Member]
Note 8 - Investment in Rock Ohio Ventures, LLC [Line Items]
Cost-method Investments, Description [Text Block]	9.  Investment in Dania Entertainment Holdings, LLC
	On May 22, 2013, Dania Entertainment Center, LLC (“DEC”) purchased the Dania Jai Alai property located in Dania Beach, Florida, from Boyd Gaming Corporation, for $65.5 million.
	As part of a previous plan to purchase the property, during 2011 Lakes loaned $4.0 million to DEC (the “Loan”) which was written down to zero during the third quarter of 2011 when the acquisition did not close. During 2013, the Loan was exchanged for a 20% ownership interest in Dania Entertainment Holdings, LLC (“DEH”).
	On April 21, 2014, Lakes entered into a redemption agreement with DEH that resulted in DEH redeeming Lakes’ 20% ownership in DEH in exchange for DEH granting to Lakes 5% ownership in DEC. Concurrently, Lakes entered into an agreement with ONDISS Corp. (“ONDISS”) to sell its ownership in DEC for approximately $2.6 million. Lakes received $1.0 million on April 21, 2014 in exchange for 40% of its ownership. On October 17, 2014, ONDISS paid the entire remaining amount due to Lakes at a discounted amount of approximately $1.4 million. Upon receipt of such payment, Lakes transferred its remaining ownership in DEC to ONDISS. As a result, Lakes recognized a gain of $2.4 million, which is included in gain on sale of cost method investment in the accompanying consolidated statement of operations for the fiscal year ended December 28, 2014.
	The Company accounted for its investment in DEH as a cost method investment. At the time the Loan was exchanged for an equity investment in DEH, Lakes determined its value remained at zero due to the negative cash flows of the existing operations of the Dania Jai Alai property as well as uncertainty surrounding completion of the project. Therefore, there was no value recorded for this investment in the Company’s accompanying consolidated balance sheet as of December 29, 2013. The fair value of this investment was considered impracticable to estimate as of December 29, 2013 without incurring excessive costs relative to the materiality of the investment.

Note_10_Land

Note 10 - Land	12 Months Ended
	Dec. 28, 2014
Real Estate [Abstract]
Real Estate Disclosure [Text Block]	10. Land
	Lakes owns parcels of undeveloped land related to its previous involvement in a potential casino project with the Jamul Tribe near San Diego, California. During the third quarter of 2012, Lakes entered into a ten-year option agreement with Penn National that granted Penn National the right to purchase this land for $7.0 million, increasing 1% each year, but Penn National had no obligation to purchase the land. The Original Option Agreement was amended on May 15, 2014 to reduce the purchase price of the land to $5.5 million but requires Penn National to purchase the land within ten days after the Jamul Tribe opens a casino on its reservation. Annual option payments of less than $0.1 million are required to be made by Penn National to Lakes. As of December 28, 2014 and December 29, 2013, this land is carried at approximately $1.0 million on the accompanying consolidated balance sheets.
	Lakes also owned undeveloped land in Oklahoma related to its previous involvement in a potential casino project with the Iowa Tribe of Oklahoma. During fiscal 2014, Lakes sold this land for approximately $0.3 million and recognized a gain of approximately $0.1 million. As of December 29, 2013, the land was classified as held for development and was carried at approximately $0.2 million on the accompanying consolidated balance sheet.
	The Company performs an impairment analysis on the land it owns at least quarterly and determined that no impairment had occurred as of December 28, 2014 and December 29, 2013.

Note_11_Debt

Note 11 - Debt	12 Months Ended
	Dec. 28, 2014
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	11.  Debt
	Loan Agreement
	Lakes had a two-year interest-only $8.0 million revolving line of credit loan agreement (the “Loan Agreement”) with Centennial Bank that expired on October 28, 2014. The Loan Agreement was collateralized by primarily all of Lakes’ interest in the real property it owns in Minnetonka, Minnesota. Lakes’ Chief Executive Officer, Lyle Berman, personally guaranteed the Loan Agreement on behalf of Lakes. The Loan Agreement allowed for an interest rate of 8.95% on any amounts borrowed. No amounts were ever borrowed under the Loan Agreement.
	Financing Facility
	In December 2012, Lakes closed on a $17.5 million financing facility with Centennial Bank (the “Financing Facility”) to finance a portion of Rocky Gap project costs. Approximately $13.4 million has been drawn on the Financing Facility, which is collateralized by the leasehold estate and the furniture, fixtures and equipment of Rocky Gap. In addition, Lakes guaranteed repayment of the loan and granted a second mortgage on its real property located in Minnetonka, Minnesota. Effective November 1, 2013, Lakes amended the Financing Facility with Centennial Bank to reduce the interest rate from 10.5% to 5.5%. Monthly payments of principal and interest began on December 1, 2013 and continue for 84 months. Although Lakes does not currently plan to make further draws on the Financing Facility, Lakes has the ability to draw the remaining $4.1 million on the Financing Facility through December 31, 2018. As of December 28, 2014 and December 29, 2013, $11.7 million and $13.3 million of principal was outstanding under the Financing Facility, respectively.
	As a result of the amendment of the Financing Facility with Centennial Bank effective November 1, 2013, Lakes recorded a $1.7 million gain on modification of debt during the fourth quarter of 2013. This amount included $2.0 million recorded as a discount to the principal amount of the Financing Facility, which is being accreted to interest expense over the term of the Financing Facility using the effective interest method, and $0.3 million of original debt issuance costs expensed at the time of the amendment. Accretion of the discount to interest expense was approximately $0.5 million and $0.1 million for the fiscal years ended December 28, 2014 and December 29, 2013, respectively.
	Summary of Outstanding Debt
	Long-term debt, net of current maturities and discount, is comprised of the following as of December 28, 2014 and December 29, 2013, respectively (in thousands).
		December 28,			December 29,
		2014			2013
	Financing Facility	$	11,691		$	13,315
	Capital lease obligations		50			182
	Total debt		11,741			13,497
	Less: current maturities, net of discount		(1,368	)		(1,251	)
	Less: unamortized debt discount		(1,432	)		(1,925	)
	Long-term debt, net of current maturities and discount	$	8,941		$	10,321
	Future Principal Payments on Long-Term Debt
	The aggregate principal payments due on long-term debt as of December 28, 2014 over the next five years and thereafter, are as follows (in thousands):
	Fiscal years ending:
	2015	$	1,766
	2016		1,813
	2017		1,918
	2018		2,028
	2019		2,144
	Thereafter		2,072
		$	11,741

Note_12_Promotional_Allowances

Note 12 - Promotional Allowances	12 Months Ended
	Dec. 28, 2014
Promotional Allowances [Abstract]
Promotional Allowances [Text Block]	12. Promotional Allowances
	The retail value of rooms, food and beverage, and other services furnished to guests without charge, including coupons for discounts when redeemed, is included in gross revenues and then deducted as promotional allowances. There were no promotional allowances in fiscal 2012. The estimated retail value of these promotional allowances for fiscal 2014 and 2013 is as follows (in thousands):
		Fiscal Year Ended
		December 28,		December 29,
		2014		2013
	Food and beverage	$	498	$	131
	Rooms		2,529		1,005
	Other		157		—
	Total promotional allowances	$	3,184	$	1,136
	The estimated cost of providing these promotional allowances, which are included in gaming costs and expenses, is as follows (in thousands):
		Fiscal Year Ended
		December 28,		December 29,
		2014		2013
	Food and beverage	$	234	$	131
	Rooms		655		242
	Other		122		—
	Total promotional allowances	$	1,011	$	373

Note_13_Sharebased_Compensatio

Note 13 - Share-based Compensation	12 Months Ended
	Dec. 28, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	13.  Share-Based Compensation
	Overview
	In June 2007, Lakes’ shareholders approved the 2007 Lakes Stock Option and Compensation Plan (the “2007 Plan”), which is authorized to grant a total of 1.25 million shares of Lakes’ common stock. Stock options granted under the 2007 Plan typically vest in equal installments over three-year, four-year and five-year periods, beginning on the first anniversary of the date of each grant and continue on each subsequent anniversary date until the option is fully vested. The employee must be employed by Lakes on the anniversary date in order to vest in any shares that year. Vested options are exercisable for ten years from the date of grant; however, if the employee is terminated (voluntarily or involuntarily), any unvested options as of the date of termination will be forfeited.
	Lakes also has a 1998 Stock Option and Compensation Plan. There were 12,500 stock options outstanding under this plan as of December 28, 2014. No additional options will be granted under this plan.
	Share-based compensation expense related to stock options was $0.3 million, $0.5 million and $0.4 million for fiscal 2014, fiscal 2013 and fiscal 2012, respectively.
	For fiscal years 2014, 2013 and 2012, no income tax benefit was recognized in Lakes’ consolidated statements of operations for share-based compensation arrangements. Management assessed the likelihood that the deferred tax assets relating to future tax deductions from share-based compensation will be recovered from future taxable income and determined that a valuation allowance is necessary to the extent that management currently believes it is more likely than not that tax benefits will not be realized. Management’s determination is based primarily on historical losses and earnings volatility.
	Stock Options
	The following table summarizes stock option activity for fiscal years 2014, 2013 and 2012:
			Number of Common Shares
			Options			Exercisable			Available			Weighted-Average
			Outstanding						for Grant			Exercise
												Price
	2014
	Balance at December 29, 2013			798,171			585,769			263,424		$	5.97
	Exercised			(28,343	)					—			4.73
	Forfeited/cancelled/expired			(25,211	)					24,211			5.19
	Granted			11,000						(11,000	)		9.18
	Balance at December 28, 2014			755,617			616,792			276,635			6.09
	2013
	Balance at December 30, 2012			764,034			649,412			437,797		$	5.84
	Exercised			(140,236	)					—			5.52
	Forfeited/cancelled/expired			(53,377	)					53,377			6.25
	Granted			227,750						(227,750	)		6.18
	Balance at December 29, 2013			798,171			585,769			263,424			5.97
	2012
	Balance at January 1, 2012			822,334			577,690			437,297		$	5.84
	Forfeited/cancelled/expired			(58,300	)					500			5.76
	Balance at December 30, 2012			764,034			649,412			437,797			5.84
	Lakes’ determination of fair value of share-based option awards on the date of grant using an option-pricing model is affected by the following assumptions regarding complex and subjective variables. Any changes in these assumptions may materially affect the estimated fair value of the share-based award.
		•	Expected dividend yield — As the Company has not historically paid dividends, the dividend rate variable in the Black-Scholes model is zero.
		•	Risk-free interest rate — The risk free interest rate assumption is based on the U.S. Treasury yield curve in effect at the time of grant and with maturities consistent with the expected term of options.
		•	Expected term — The expected term of employee stock options represents the weighted-average period that the stock options are expected to remain outstanding. It is based upon an analysis of the historical behavior of option holders during the period from September 1995 to December 28, 2014. Management believes historical data is reasonably representative of future exercise behavior.
		•	Expected volatility — The volatility assumption is based on the historical weekly price data of Lakes’ stock over a two-year period. Management evaluated whether there were factors during that period which were unusual and which would distort the volatility figure if used to estimate future volatility and concluded that there were no such factors.
		•	Forfeiture rate — As share-based compensation expense recognized is based on awards ultimately expected to vest, expense for grants is reduced for estimated forfeitures at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Lakes’ management has reviewed the historical forfeitures which have been minimal, and as such presently amortizes the grants to the end of the vesting period and will adjust for forfeitures at the end of the term.
	The following assumptions were used to estimate the fair value of stock options granted during fiscal 2014 and fiscal 2013. No stock options were granted in fiscal 2012.
			2014			2013
	Expected dividend yield			—			—
	Risk-free interest rate		2.39	–	2.88%	1.96	–	2.70%
	Expected term (in years)			10			10
	Expected volatility		32.87	–	39.35%	39.32	–	43.78%
	As of December 28, 2014, the options outstanding had a weighted-average remaining contractual life of 5.8 years, weighted-average exercise price of $6.09 and an aggregate intrinsic value of $0.7 million. The options exercisable have a weighted-average exercise price of $6.01, a weighted-average remaining contractual life of 5.3 years and an aggregate intrinsic value of $0.6 million as of December 28, 2014. The total intrinsic value of stock options exercised during fiscal 2014 and fiscal 2013 was $0.1 million and $0.4 million, respectively. No stock options were exercised in fiscal 2012.The weighted-average grant-date fair value of stock options granted during fiscal 2014 and fiscal 2013 was $4.65 and $3.45 per share, respectively. No stock options were granted in fiscal 2012.
	As of December 28, 2014, Lakes’ unrecognized share-based compensation related to stock options was approximately $0.3 million, which is expected to be recognized over a weighted-average period of 1.3 years.
	Lakes issues new shares of common stock upon exercise of options.
	Restricted Stock Units
	There was no restricted stock activity during the fiscal years ended December 28, 2014 or December 29, 2013. The following table summarizes Lakes’ restricted stock unit activity for fiscal 2012:
			Restricted			Weighted-Average
			Stock Units			Grant-
						Date Fair Value
	2012
	Balance at January 1, 2012			19,169		$	6.5
	Vested			(19,169	)		6.5
	Forfeited			—			—
	Balance at December 30, 2012			—			—
	During fiscal 2012, 17,629 common shares were issued upon the vesting of restricted stock units, net of common shares redeemed at the election of the grantee for payroll tax payment.

Note_14_Earnings_Per_Share

Note 14 - Earnings Per Share	12 Months Ended
	Dec. 28, 2014
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	14.  Earnings per Share
	For all periods, basic earnings per share (“EPS”) is calculated by dividing net earnings attributable to Lakes Entertainment, Inc. by the weighted-average common shares outstanding. Diluted EPS in profitable periods reflects the effect of all potentially dilutive common shares outstanding by dividing net earnings attributable to Lakes Entertainment, Inc. by the weighted-average of all common and potentially dilutive shares outstanding. Potentially dilutive stock options of 755,617 for the fiscal year ended December 28, 2014 and 694,765 for the fiscal year ended December 29, 2013, were not used to compute diluted earnings per share because the effects would have been anti-dilutive.

Note_15_Income_Taxes

Note 15 - Income Taxes	12 Months Ended
	Dec. 28, 2014
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	15.  Income Taxes
	A summary of the provision (benefit) for income taxes is as follows (in thousands):
		For the Fiscal Year Ended
		2014			2013			2012
	Current:
	Federal	$	—		$	—		$	(2,482	)
	State		—			—			18
			—			—			(2,464	)
	Deferred:
	Federal		—			—			—
	State		—			—			—
			—			—			—
	Total:	$	—		$	—		$	(2,464	)
	Reconciliations of the statutory federal income tax rate to the Company’s actual rate based on earnings (loss) before income taxes are summarized as follows:
		For the Fiscal Year Ended
		2014			2013			2012
	Statutory federal tax rate		35	%		35	%		35	%
	State income taxes, net of federal income taxes		—			—			1.6
	Change in valuation allowance		(34.9	)		(35.3	)		(373.8	)
	Permanent tax differences		(0.1	)		0.3			5.5
	Other, net		—			—			6
			—	%		—	%		(325.7	)%
	The Company’s deferred income tax (liabilities) and assets are as follows (in thousands):
		December 28,			December 29,
		2014			2013
	Current deferred tax asset:
	Accruals and reserves	$	674		$	448
	Transaction costs		193			—
	Valuation allowances		(867	)		(448	)
		$	—		$	—
	Non-current deferred taxes:
	Development costs	$	3,173		$	3,848
	Deferred interest on notes receivable		—			1,121
	Stock compensation expense		1,269			1,367
	Amortization of intangible assets		48			58
	Alternative minimum tax credit carryforward		919			919
	Net operating loss carryforwards		40,684			30,594
	Investment in unconsolidated investee		(1,530	)		(3,172	)
	Other		(730	)		(699	)
	Valuation allowances		(43,833	)		(34,036	)
		$	—		$	—
	Deferred tax assets are evaluated by considering historical levels of income, estimates of future taxable income and the impact of tax planning strategies.  Management has evaluated all available evidence and has determined that negative evidence continues to outweigh positive evidence for the realization of deferred tax assets and as a result continues to provide a full valuation allowance against its deferred tax assets as of December 28, 2014.
	As of December 28, 2014, Lakes had approximately $96.3 million of federal net operating loss carryforwards, which will begin to expire in 2032, and approximately $127.9 million of state net operating loss carryforwards, which will expire at various times depending on specific state laws.
	The Company is currently under IRS audit for the 2009-2013 tax years and the IRS has proposed certain adjustments to the 2009-2011 tax filings. However, Lakes believes it is more likely than not that it will prevail in challenging the proposed adjustments and maintains that the positions taken were proper and supported by applicable laws and regulations. While the outcome of this matter cannot be predicted with certainty, Lakes does not believe, when resolved, that this dispute will have a material effect on its consolidated financial statements. However, an unexpected adverse resolution could have a material effect on the consolidated financial statements in a particular quarter or fiscal year.
	The Company is currently under audit by the State of California for the 2010 tax year. No adjustments have been made as a result of the State of California audit. However, there is no assurance that the taxing authority will not propose adjustments that are different from the Company’s expected outcome and that may impact the provision for income taxes.

Note_16_Employee_Retirement_Pl

Note 16 - Employee Retirement Plan	12 Months Ended
	Dec. 28, 2014
Compensation and Retirement Disclosure [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	16.  Employee Retirement Plan
	Lakes has a qualified defined contribution employee savings plan for all full-time employees. The savings plan allows eligible participants to defer, on a pre-tax basis, a portion of their salary and accumulate tax-deferred earnings as a retirement fund. Lakes currently matches employee contributions up to a maximum of 4% of participating employees’ gross wages. The Company contributed approximately $0.2 million during fiscal 2014 and $0.1 million during each of fiscal 2013 and 2012. Company contributions are vested immediately.

Note_17_Financial_Instruments_

Note 17 - Financial Instruments and Fair Value Measurements	12 Months Ended
	Dec. 28, 2014
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	17. Financial Instruments and Fair Value Measurements
	Overview
	Estimates of fair value for financial assets and liabilities are based on the framework established in the accounting guidance for fair value measurements. The framework defines fair value, provides guidance for measuring fair value and requires certain disclosures. The framework discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow) and the cost approach (cost to replace the service capacity of an asset or replacement cost). The framework utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:
		●	Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.
		●	Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.
		●	Level 3: Unobservable inputs that reflect the reporting entity’s own assumptions.
	The Company’s financial instruments consist of cash and cash equivalents, short-term investments, cost method investments, accounts payable and debt.
	For the Company’s cash and cash equivalents, accounts payable and current portion of debt, the carrying amounts approximate fair value because of the short duration of these financial instruments. As of December 28, 2014 and December 29, 2013, the fair value of the Company’s long-term debt approximates the carrying value based upon the Company’s expected borrowing rate for debt with similar remaining maturities and comparable risk.
	Balances Measuredat Fair Valueon a Recurring Basis
	The following table (in thousands) shows certain of the Company’s financial instruments measured at fair value on a recurring basis
	using Level 2 inputs, as they are priced principally by independent pricing services using observable inputs:
			28-Dec-14		29-Dec-13
	Short-Term Investments
	Commercial paper		$	23,984	$	21,993
	Corporate bonds			21,693		27,106
	Certificates of deposit			961		—
	Balances Disclosed at Fair Value
	Cost Method Investment – Investment in Rock Ohio Ventures, LLC – The fair value of the Company’s cost method investment in Rock Ohio Ventures was estimated to be approximately $0.8 million as of December 28, 2014 based on the negotiated selling price of this investment. Effective January 25, 2015, Lakes sold its investment in Rock Ohio Ventures for approximately $0.8 million.
	The fair value of the Company’s investment in Rock Ohio Ventures was not estimated as of December 29, 2013, as there were no events or changes in circumstances that may have had a significant adverse effect on the fair value of the investment, and Lakes’ management determined that it was not practicable or necessary to estimate the fair value of the investment (see note 8, Investment in Rock Ohio Ventures, LLC).
	Cost Method Investment – Investment in Dania Entertainment Center, LLC - The fair value of the Company’s investment in Dania Entertainment Center, LLC was considered impracticable to estimate as of December 29, 2013 without incurring excessive costs relative to the materiality of the investment. This investment was sold during fiscal 2014 (see note 9, Investment in Dania Entertainment Holdings, LLC).

Note_18_Commitments_and_Contin

Note 18 - Commitments and Contingencies	12 Months Ended
	Dec. 28, 2014
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	18.  Commitments and Contingencies
	Operating Lease with the Maryland Department of Natural ResourcesRelated to Rocky Gap
	In connection with the closing of the acquisition of Rocky Gap, Lakes entered into a 40 year operating ground lease (the “Lease Agreement”) with the Maryland DNR for approximately 268 acres in the Rocky Gap State Park on which Rocky Gap is situated. The Lease Agreement contains an option to renew for 20 years after the initial 40-year term.
	From August 3, 2012 and until the casino opened for public play on May 22, 2013, rent in the form of surcharges was due and payable with a minimum annual payment of $150,000. From May 22, 2013 through the remaining term of the Lease Agreement, rent payments are due and payable annually in the amount of $275,000 plus 0.9% of any gross operator share of gaming revenue (as defined in the Lease Agreement) in excess of $275,000, and $150,000 plus any surcharge revenue in excess of $150,000. Surcharge revenue consists of amounts billed to and collected from guests and are $3.00 per room per night and $1.00 per round of golf. Rent expense associated with the Lease Agreement was $0.3 million (net of surcharge revenue of $0.1 million) and $0.4 million (net of surcharge revenue of less than $0.1 million) for fiscal 2014 and fiscal 2013, respectively.
	Future minimum lease payments under the Lease Agreement at December 28, 2014 are as follows (in thousands):
		2015		2016		2017		2018		2019		Thereafter
	Minimum lease payment	$	425	$	425	$	425	$	425	$	425	$	13,600
	Jerry Argovitz Litigation
	On March 12, 2014, Lakes received a demand for arbitration from Jerry Argovitz (“Argovitz”) relating to a Consent and Agreement to Buyout and Release by and between Argovitz and Lakes KAR Shingle Springs, LLC (“LKAR”), Lakes Entertainment, Inc., and Lakes Shingle Springs, Inc. dated January 30, 2003 (“Buyout Agreement”).  The Buyout Agreement provided that LKAR was to make certain payments to Argovitz for so long as LKAR was managing the Red Hawk Casino for the Shingle Springs Tribe.  Lakes made the payments required under the Buyout Agreement while it was managing the Red Hawk Casino, and discontinued the payments after its management contract to manage the Red Hawk Casino was terminated.  Argovitz asserted claims for breach of the Buyout Agreement and the implied covenant of good faith and fair dealing relating to the payments he alleged he was entitled to receive after the management agreement was terminated.  He sought damages of approximately $2.7 million, plus interest, costs, and attorney fees.
	On September 9, 2014, Argovitz was awarded approximately $2.4 million related to the arbitration action brought by Argovitz against Lakes. As a result, Lakes recognized charges related to arbitration award in its consolidated statement of operations of approximately $2.5 million during the third quarter of 2014, which included the $2.4 million award and $0.1 million of legal fees. The action is now closed and no further claims can be made by Argovitz related to this matter.
	Employment Agreements
	Lakes has entered into employment agreements with certain key employees of the Company. The agreements provide for certain benefits to the employee as well as severance if the employee is terminated without cause or due to a “constructive termination” as defined in the agreements. The severance amounts depend upon the term of the agreement and can be up to two years of base salary and two years of bonus calculated as the average bonus earned in the previous two years. If such termination occurs within three years of a change of control as defined in the agreements by the Company without cause or due to a constructive termination, the employee will receive a lump sum payment equal to two times the annual base salary and bonus/incentive compensation along with insurance costs, 401(k) matching contributions and certain other benefits. In the event the employee’s employment terminates for any reason, including death, disability, expiration of an initial term, non-renewal by the Company with or without cause, by the employee with notice, or due to constructive termination, all unvested stock options vest at the date of termination and remain exercisable for three years. The Company is expected to perform on these agreements if the pending Merger with Golden Gaming closes (see note 1, Nature of Business). The agreements provide for a base salary, bonus, stock options and other customary benefits.
	Quest Media Group, LLC Litigation
	In May 2012, Lakes received service of a breach of contract lawsuit filed in the Franklin County Court of Common Pleas, Franklin County, Ohio by Quest Media Group, LLC (“Quest”) with respect to an agreement (the “Agreement”) entered into between Lakes Ohio Development, LLC (a wholly owned subsidiary of Lakes) (“Lakes Ohio Development”) and Quest on March 9, 2010. The Agreement relates to Quest assisting Lakes Ohio Development in partnering with Rock Ohio Ventures, LLC and Penn Ventures, LLC (“Penn Ventures”) with respect to funding the proposed citizen-initiated referendum in November 2009 to amend the Ohio constitution to permit one casino each in Cleveland, Cincinnati, Toledo and Columbus, Ohio. The lawsuit alleged, among other things, that Lakes breached the Agreement by selling Lakes Ohio Development’s interest in the Toledo and Columbus casino projects to Penn Ventures, failing to pay the proper fee to Quest as a result of such sale, and incorrectly calculating the costs that are to be offset against Quest’s fee. The lawsuit sought unspecified compensatory damages in excess of $25,000, punitive damages, declaratory and injunctive relief. The lawsuit named as defendants Lakes Entertainment, Inc., Lakes Ohio Development, LLC and Lyle Berman, Chairman and CEO of Lakes. Lakes removed the case to federal court, answered the pleadings and filed a motion to dismiss the claims against all defendants.  Prior to the judge’s ruling on the motion to dismiss, the parties settled all but one of Quest’s claims (including obtaining a dismissal of Lyle Berman from the lawsuit) at no out-of-pocket expense to Lakes.  The judge granted Lakes’ motion to dismiss and dismissed the remaining claims against Lakes. Quest subsequently appealed the dismissal to the Sixth Circuit Court of Appeals. The matter has been fully briefed by both parties and oral arguments were held on March 3, 2015. A decision is expected in mid-2015. Lakes continues to believe that the suit is without merit and will continue to vigorously defend the matter.
	Shareholder Class Action Lawsuits
	On February 6, 2015, Lakes, the members of the Lakes’ Board of Directors, LG Acquisition Corporation, Sartini Gaming, Inc., and the Blake L. Sartini and Delise F. Sartini Family Trust were named as defendants in two complaints filed in the District Court of the State of Minnesota, Fourth Judicial District in Hennepin County. See note 22, Subsequent Events, for further discussion regarding these complaints.
	Miscellaneous Legal Matters
	Lakes and its subsidiaries are involved in various other inquiries, administrative proceedings and litigation relating to contracts and other matters arising in the normal course of business. While any proceeding or litigation has an element of uncertainty, and although unable to estimate the minimum costs, if any, to be incurred in connection with these matters, management currently believes that the likelihood of an unfavorable outcome is remote, and is not likely to have a material adverse effect upon Lakes’ consolidated financial statements. Accordingly, no provision has been made with regard to these matters.

Note_19_Related_Party_Transact

Note 19 - Related Party Transaction	12 Months Ended
	Dec. 28, 2014
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	19.  Related Party Transaction
	In March 2013, Lakes transferred to Lyle Berman, Lakes' Chairman of the Board and Chief Executive Officer, a $250,000 secured note from an unrelated third party company in exchange for a cash payment of $150,000 from Mr. Berman. The secured note was in default and related to a fiscal 2012 potential business development opportunity that Lakes decided not to pursue. The $250,000 note receivable, which originated in fiscal 2012, was adjusted to $150,000 and recorded as other current assets in the Company’s consolidated balance sheet as of December 30, 2012, resulting in the recognition of an impairment charge of $100,000 in the Company’s consolidated statement of operations during the fourth quarter of 2012.

Note_20_Segment_Information

Note 20 - Segment Information	12 Months Ended
	Dec. 28, 2014
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	20.  Segment Information
	Lakes’ segments reported below (in millions) are the segments of the Company for which separate financial information is available and for which operating results are evaluated by the chief operating decision-maker in deciding how to allocate resources and in assessing performance.
	The Rocky Gap segment includes results of operations and assets related to the Rocky Gap Casino Resort near Cumberland, Maryland. The Indian Casino Projects segment includes results of operations and assets related to the development, financing, and management of gaming-related properties for the Shingle Springs Tribe and the Jamul Tribe. The Other segment includes Lakes’ cash and cash equivalents, short-term investments, Lakes corporate overhead, gain on sale of cost method investment in DEH and the investment in Rock Ohio Ventures. Costs in Other have not been allocated to the other segments because these costs are not easily allocable and to do so would not be practical. Amounts in Eliminations represent the intercompany management fee for Rocky Gap.
					Indian
		Rocky			Casino
		Gap			Projects			Other			Eliminations			Consolidated
	Fiscal 2014
	Net revenue	$	55		$	—		$	1.8		$	(1.6	)	$	55.2
	Management fee revenue – Rocky Gap		—			—			1.6			(1.6	)		—
	Management fee expense – Rocky Gap		(1.6	)		—			—			1.6			—
	Gain on sale of cost method investment		—			—			2.4			—			2.4
	Charges related to arbitration award		—			—			(2.5	)		—			(2.5	)
	Impairments and other losses		—			—			(21.0	)		—			(21.0	)
	Depreciation and amortization expense		(3.3	)		—			(0.2	)		—			(3.5	)
	Earnings (loss) from operations		3.2			—			(27.2	)		—			(24.0	)
	Interest expense		(1.2	)		—			—			—			(1.2	)
	Total assets		35.7			—			86.3			—			122
	Capital expenditures		4.3			—			0.2			—			4.5
	Fiscal 2013
	Net revenue	$	30.9		$	7.8		$	0.8		$	(0.7	)	$	38.8
	Management fee revenue – Rocky Gap		—			—			0.7			(0.7	)		—
	Management fee expense – Rocky Gap		(0.7	)		—			—			0.7			—
	Recovery of impairment on notes receivable		—			17.4			—			—			17.4
	Gain on extinguishment of liabilities		—			3.8			—			—			3.8
	Impairments and other losses		—			(3.4	)		—			—			(3.4	)
	Amortization of intangible assets related to Indian casino projects		—			(0.7	)		—			—			(0.7	)
	Depreciation and amortization expense		(2.1	)		—			(0.2	)		—			(2.3	)
	Earnings (loss) from operations		(5.2	)		24.5			(5.9	)		—			13.4
	Interest expense		(0.7	)		(0.5	)		—			—			(1.2	)
	Gain on modification of debt		1.7			—			—			—			1.7
	Total assets		34.4			—			112.9			—			147.3
	Capital expenditures	20.6				—			0.1			—			20.7
	Investment in unconsolidated investee		—			—			21			—			21
	Fiscal 2012
	Net revenue	$	3.2		$	7.7		$	0.1		$	—		$	11
	Impairments and other losses		(1.2	)		(1.8	)		(1.5	)		—			(4.5	)
	Amortization of intangible assets related to Indian casino projects		—			(1.1	)		—			—			(1.1	)
	Depreciation and amortization expense		(0.5	)		—			(0.2	)		—			(0.7	)
	Earnings (loss) from operations		(2.7	)		4.4			(8.8	)		—			(7.1	)
	Interest expense		—			(0.9	)		—			—			(0.9	)
	Total assets		12			46.7			61			—			119.7
	Capital expenditures		8.7			—			—			—			8.7
	Investment in unconsolidated investee		—			—			20.2			—			20.2

Note_21_Selected_Quarterly_Fin

Note 21 - Selected Quarterly Financial Information (Unaudited)	12 Months Ended
	Dec. 28, 2014
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information [Text Block]	21.  Selected Quarterly Financial Information (Unaudited):
	Quarterly results of operations for the fiscal years ended December 28, 2014 and December 29, 2013 are summarized as follows (in thousands, except per share amounts):
	2014		First			Second			Third			Fourth
			Quarter			Quarter (1)			Quarter (2)			Quarter (3)
	Net revenues		$	12,310		$	14,107		$	15,930		$	12,825
	Earnings (loss) from operations			(1,647	)		326			(22,822	)		192
	Net earnings (loss)			(1,768	)		57			(23,076	)		(58	)
	Earnings (loss) per basic share		$	(0.14	)	$	0		$	(1.72	)	$	0
	__________
	-1	Results included gain on sale of cost method investment of $1.0 million related to the investment in DEC.
	-2	Results included impairment losses of $21.0 million related to the write-down of the investment in Rock Ohio Ventures and charges related to arbitration award of $2.5 million related to the matter of Jerry Argovitz v. Lakes Entertainment, Inc. and Lakes Shingle Springs, Inc.
	-3	Results included gain on sale of cost method investment of $1.4 million related to the investment in DEC.
	2013		First			Second			Third			Fourth
			Quarter (1)			Quarter (1)			Quarter (2)			Quarter (3)
	Net revenues		$	3,304		$	8,549		$	15,492		$	11,445
	Earnings (loss) from operations			(1,878	)		(1,243	)		18,758			(2,228	)
	Net earnings (loss)			(333	)		244			19,599			(859	)
	Earnings (loss) per basic share		$	(0.03	)	$	0.02		$	1.48		$	(0.06	)
	__________
	-1	Results included approximately $0.3 million and $0.9 million of preopening expenses related to the Rocky Gap project for the first and second quarters of 2013, respectively.
	-2	Results included recovery of impairment on notes receivable of $17.4 million related to the Debt Termination Agreement with the Shingle Springs Tribe, gain on extinguishment of liabilities of $3.8 million associated with contract acquisition costs related to the project with the Shingle Springs Tribe that were no longer owed upon entering into the Debt Termination Agreement with the Shingle Springs Tribe, and impairment charges of $2.4 million related to the intangible assets associated with the development and management agreement with the Shingle Springs Tribe, which were considered fully impaired upon entering into the Debt Termination Agreement. Results also included an impairment charge of $1.0 million related to receivables from related parties that were directly related to the development and opening of Lakes’ Indian casino projects which were determined to be uncollectible during the third quarter of 2013.
	-3	Results included a gain of $1.7 million related to the modification of its Financing Facility with Centennial Bank to reduce the interest rate from 10.5% to 5.5%.

Note_22_Subsequent_Events

Note 22 - Subsequent Events	12 Months Ended
	Dec. 28, 2014
Subsequent Events [Abstract]
Subsequent Events [Text Block]	22.  Subsequent Events
	Merger Agreement
	On January 25, 2015, Lakes entered into an Agreement and Plan of Merger with Sartini Gaming, Inc. At closing, Golden Gaming will combine with a wholly-owned subsidiary of Lakes with Golden Gaming surviving as a wholly-owned subsidiary of Lakes. Lakes will remain publicly traded and be renamed Golden Entertainment, Inc. upon closing. For further discussion of the Merger Agreement, see note 1, Nature of Business.
	Sale of Investment in Rock Ohio Ventures
	Effective January 25, 2015, Lakes sold its investment in Rock Ohio Ventures to DG Ohio Ventures, LLC for approximately $0.8 million.  As this investment had been previously written down to zero, Lakes will account for the receipt of this payment as a gain on sale of cost method investment in the consolidated statement of operations in the first quarter of 2015. For further discussion, see note 8, Investment in Rock Ohio Ventures.
	Shareholder Class Action Lawsuits
	On February 6, 2015, Lakes, the members of the Lakes’ Board of Directors, LG Acquisition Corporation, Sartini Gaming, Inc., and the Blake L. Sartini and Delise F. Sartini Family Trust were named as defendants in two complaints filed in the District Court of the State of Minnesota, Fourth Judicial District in Hennepin County. The cases are captioned James Orr, Individually and on behalf of all others similarly situated, as Plaintiff, vs. Lakes Entertainment, Inc., LG Acquisition Corporation, Sartini Gaming, Inc., Lyle A. Berman, Timothy J. Cope, Larry C. Barenbaum, Neil I. Sell, Ray M. Moberg, and the Blake L. Sartini and Delise F. Sartini Family Trust, as Defendants, and Anthony Dacquisito, On Behalf of Himself and All Others Similarly Situated vs. Larry Barenbaum, Lyle Berman, Neil Sell, Ray Moberg, Timothy Cope, LG Acquisition Corporation, Sartini Gaming, Inc., and the Blake L. Sartini and Delise F. Sartini Family Trust, as Defendants. These are purported shareholder class action lawsuits brought by two of Lakes’ shareholders on behalf of themselves and others similarly situated, alleging that in entering into the proposed transaction with Golden Gaming, the Defendants have breached their fiduciary duties of good faith, loyalty and due care, and/or have aided and abetted such breaches. The Plaintiffs seek, among other things, to enjoin the transactions contemplated by the Merger Agreement and attorney’s fees. An unfavorable outcome in these lawsuits could prevent or delay the consummation of the Merger, result in substantial costs to Lakes, or both. It is also possible that other lawsuits may yet be filed and Lakes cannot estimate any possible loss from this or future litigation at this time.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 28, 2014				Dec. 30, 2012
Accounting Policies [Abstract]
Use of Estimates, Policy [Policy Text Block]	Use of Estimates
	Preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates that affect the reported amounts of assets and liabilities and disclosures at the date of the financial statements and the reported amounts of net earnings during the reporting periods. Actual results could differ from those estimates. Significant estimates that are particularly susceptible to change materially within the next year relate to fair value measurements, income tax liabilities and deferred income tax asset valuation allowances.
Fiscal Period, Policy [Policy Text Block]	Year End
	The Company has a 52- or 53-week accounting period ending on the Sunday closest to December 31 of each year. The Company’s fiscal years for the periods shown on the accompanying consolidated statements of operations ended on December 28, 2014 (“fiscal 2014”), December 29, 2013 (“fiscal 2013”) and December 30, 2012 (“fiscal 2012”).
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation
	The accompanying consolidated financial statements include the accounts of Lakes and its subsidiaries.
	All material intercompany accounts and transactions have been eliminated in consolidation.
	Investments in unconsolidated investees, which are 20% or less owned and the Company does not have the ability to significantly influence the operating or financial decisions of the entity, are accounted for under the cost method. See note 8, Investment in Rock Ohio Ventures, LLC and note 9, Investment in Dania Entertainment Holdings, LLC.
	Effective September 10, 2014, the Company implemented a 1-for-2 reverse split of its common stock where each two shares of issued and outstanding common stock were converted into one share of common stock. The reverse split reduced the number of shares of the Company’s common stock outstanding from approximately 26.8 million to 13.4 million. The par value of the common stock remains at $0.01 per share and the number of authorized shares of common stock decreased from 200 million to 100 million. Proportional adjustments were also made to the company’s outstanding stock options. All share information presented in this Annual Report on Form 10-K gives effect to the reverse stock split.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents
	Cash and cash equivalents consist of highly-liquid investments with original maturities of three months or less. Although these balances may at times exceed the federal insured deposit limit, the Company believes such risk is mitigated by the quality of the institution holding such deposit.
Marketable Securities, Policy [Policy Text Block]	Short-Term Investments and Concentrations of Credit Risk
	Short-term investments consist of commercial paper, corporate bonds and certificates of deposit which are classified as available-for-sale securities and are valued at current market value, with the resulting unrealized gains and losses, if any, excluded from earnings and reported, net of tax, as a separate component of shareholders' equity until realized. The Company’s investments in certificates of deposit are federally-insured. All of the Company’s investments in commercial paper and corporate bonds carry a rating by one or more of the nationally recognized statistical rating organizations. Any change in such rating agencies' approach to evaluating credit and assigning an opinion could negatively impact the fair value of the Company’s investments. Any impairment loss to reduce an investment's carrying amount to its fair market value is recognized in income when a decline in the fair market value of an individual security below its cost or carrying value is determined to be other-than-temporary.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment
	Property and equipment is stated at cost less accumulated depreciation. Depreciation of property and equipment is computed using the straight-line method over the following estimated useful lives:
	Building and site improvements (in years)	5	-	40
	Furniture and equipment (in years)	3	-	15
Investment, Policy [Policy Text Block]	Investments in Unconsolidated Investees
	Investments in an entity where the Company owns 20% or less of the voting stock of the entity and does not exercise significant influence over operating and financial policies of the entity are accounted for using the cost method.
	The Company has a policy in place to review its investments at least annually, to evaluate the accounting method and carrying value of its investments in unconsolidated investees. The Company's cost method investments are evaluated, on at least a quarterly basis, for potential other-than-temporary impairment, or when an event or change in circumstances has occurred that may have a significant adverse effect on the fair value of the investments. Lakes monitors the investments for impairment by considering all information available to the Company including the economic environment of the markets served by the properties; market conditions including existing and potential future competition; recent or expected changes in the regulatory environment; operational performance and financial results; known changes in the objectives of the properties’ management; known or expected changes in ownership; and any other known significant factors relating to the businesses underlying the investments. If the Company believes that the carrying value of an investment is in excess of its estimated fair value, it is the Company’s policy to record an impairment charge to adjust the carrying value to the estimated fair value, if the impairment is considered other-than-temporary.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Gaming License
	The Company’s gaming license represents the right to conduct gaming in the State of Maryland. This intangible asset is subject to amortization as it has a definite life of 15 years. Amortization of the gaming license began on the date the gaming facility opened for public play, which was May 22, 2013. Lakes evaluates this intangible asset for impairment on at least a quarterly basis.
Land Held for Development [Policy Text Block]	Land Held for Development
	Included in land held for development is undeveloped land in California related to the Company’s previous involvement in a potential casino project with the Jamul Indian Village (“Jamul Tribe”). Lakes evaluates this asset for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be recoverable.
Revenue Recognition, Loyalty Programs [Policy Text Block]	Rewards Club Program
	Lakes has established a Rewards Club promotional program at Rocky Gap to encourage repeat business from frequent customers and patrons. Members earn points based on gaming activity and amounts spent on the purchase of rooms, food, beverage and resort activities. Such points can be redeemed for complimentary slot play and free goods and services at Rocky Gap’s hotel, restaurants, spa and golf course. Lakes records points redeemed for complimentary slot play as a reduction to gaming revenue and points redeemed for free goods and services as promotional allowances. The Rewards Club point accrual is included in current liabilities on Lakes’ consolidated balance sheet.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition and Promotional Allowances
	Gaming revenue, which is defined as the difference between gaming wins and losses, is recognized as wins and losses occur from gaming activities. The retail value of rooms, food and beverage, and other services furnished to guests without charge, including coupons for discounts when redeemed, is included in gross revenues and then deducted as a promotional allowance. The estimated cost of providing such promotional allowances is included in gaming expenses.
	Food, beverage, and retail revenues are recorded at the time of sale. Room revenue is recorded at the time of occupancy. Sales taxes and surcharges collected from guests and remitted to governmental authorities are presented on a net basis. Accounts receivable deemed uncollectible are charged off through a provision for uncollectible accounts. No material amounts were deemed uncollectible during fiscal years 2014, 2013 or 2012.
	Revenue from the management, development, financing of and consulting with Indian-owned casino gaming facilities is recognized as it is earned pursuant to each respective agreement.
Gaming Tax Policy [Policy Text Block]	Gaming Taxes
	Rocky Gap is subject to gaming taxes based on gross gaming revenues and also pays an annual flat tax based on the number of table games and VLTs in operation during the year. These gaming taxes are recorded as gaming expenses in the consolidated statements of operations. Total gaming taxes were $20.2 million and $10.7 million for the fiscal years ended December 28, 2014 and December 29, 2013, respectively. There were no gaming taxes for the fiscal year ended December 30, 2012.
Advertising Costs, Policy [Policy Text Block]					Advertising Expenses
					The Company expenses advertising costs as incurred. Advertising expense, which is included in general and administrative expenses, was $2.5 million, $2.0 million and $0.1 million for fiscal years 2014, 2013 and 2012, respectively.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Share-Based Compensation Expense
	Lakes has various share-based compensation programs, which provide for equity awards including stock options and restricted stock. Lakes uses the straight-line method to recognize compensation expense associated with share-based awards based on the fair value on the date of grant, net of the estimated forfeiture rate, if any. Expense is recognized over the requisite service period related to each award, which is the period between the grant date and the award’s stated vesting term. The fair value of stock options is estimated using the Black-Scholes option pricing model. All of Lakes’ stock compensation expense is recorded in selling, general and administrative expenses in the consolidated statements of operations. See note 13, Share-Based Compensation, for additional discussion.
Income Tax, Policy [Policy Text Block]	Income Taxes
	The determination of the Company’s income tax-related account balances requires the exercise of significant judgment by management. Accordingly, the Company determines deferred tax assets and liabilities based upon the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Management assesses the likelihood that deferred tax assets will be recovered from future taxable income and establishes a valuation allowance when management believes recovery is not likely.
	The Company records estimated penalties and interest related to income tax matters, including uncertain tax positions, if any, as a component of income tax expense.
Legal Costs, Policy [Policy Text Block]	Litigation Costs
	The Company does not accrue for future litigation costs, if any, to be incurred in connection with outstanding litigation and other dispute matters but rather records such costs when the legal and other services are rendered.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Standards
	In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers. This ASU is a comprehensive new revenue recognition model that requires a company to recognize revenue from the transfer of goods or services to customers in an amount that reflects the consideration that the entity expects to receive in exchange for those goods or services. ASU 2014-09 will be effective for the Company’s first quarter of 2017. Lakes is evaluating the impact this new standard will have on its financial statements.
	In July 2013, the FASB issued ASU No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. ASU 2013-11 requires entities to present an unrecognized tax benefit as a reduction of a deferred tax asset for a net operating loss (“NOL”) or tax credit carryforward whenever the NOL or tax credit carryforward would be available to reduce the additional taxable income or tax due if the tax position is disallowed. This ASU requires entities to assess whether to net the unrecognized tax benefit with a deferred tax asset as of the reporting date. ASU 2013-11 became effective as of March 30, 2014. The adoption of ASU 2013-11 did not have an impact on the Company’s consolidated financial statements.

Note_2_Summary_of_Significant_1

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 28, 2014
Accounting Policies [Abstract]
Property, Plant and Equipment, Schedule of Significant Acquisitions and Disposals [Table Text Block]	Building and site improvements (in years)	5	-	40
	Furniture and equipment (in years)	3	-	15

Note_5_ShortTerm_Investments_T

Note 5 - Short-Term Investments (Tables)	12 Months Ended
	Dec. 28, 2014
Investments, Debt and Equity Securities [Abstract]
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	28-Dec-14	Amortized Cost		Fair Value		Unrealized
						Gain/(Loss)
	Commercial paper	$	23,982	$	23,984	$	2
	Corporate bonds		21,717		21,693		(24	)
	Certificates of deposit		961		961		—
	Balances at December 29, 2013	$	46,660	$	46,638	$	(22	)
	29-Dec-13	Amortized Cost		Fair Value		Unrealized
						Gain/(Loss)
	Commercial paper	$	21,986	$	21,993	$	7
	Corporate bonds		27,113		27,106		(7	)
	Balances at December 29, 2013	$	49,099	$	49,099	$	—

Note_6_Property_and_Equipment_1

Note 6 - Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 28, 2014
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]		December 28,			December 29,
		2014			2013
	Building and site improvements	$	27,905		$	24,611
	Furniture and equipment		13,445			12,370
	Construction in process		83			219
			41,433			37,200
	Less accumulated depreciation		(8,694	)		(5,541	)
		$	32,739		$	31,659

Note_7_Gaming_License_Tables

Note 7 - Gaming License (Tables) (Licensing Agreements [Member])	12 Months Ended
	Dec. 28, 2014
Licensing Agreements [Member]
Note 7 - Gaming License (Tables) [Line Items]
Schedule of Finite-Lived Intangible Assets [Table Text Block]		December 28,			December 29,
		2014			2013
	Original cost	$	2,100		$	2,100
	Accumulated amortization		(225	)		(85	)
		$	1,875		$	2,015
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]		2015			2016			2017		2018		2019		Thereafter
	Estimated amortization expense	$	140		$	140		$	140	$	140	$	140	$	1,175

Note_11_Debt_Tables

Note 11 - Debt (Tables)	12 Months Ended
	Dec. 28, 2014
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments [Table Text Block]		December 28,			December 29,
		2014			2013
	Financing Facility	$	11,691		$	13,315
	Capital lease obligations		50			182
	Total debt		11,741			13,497
	Less: current maturities, net of discount		(1,368	)		(1,251	)
	Less: unamortized debt discount		(1,432	)		(1,925	)
	Long-term debt, net of current maturities and discount	$	8,941		$	10,321
Schedule of Maturities of Long-term Debt [Table Text Block]	Fiscal years ending:
	2015	$	1,766
	2016		1,813
	2017		1,918
	2018		2,028
	2019		2,144
	Thereafter		2,072
		$	11,741

Note_12_Promotional_Allowances1

Note 12 - Promotional Allowances (Tables)	12 Months Ended
	Dec. 28, 2014
Promotional Allowances [Abstract]
Estimated Retail Value for Promotional Allowances [Table Text Block]		Fiscal Year Ended
		December 28,		December 29,
		2014		2013
	Food and beverage	$	498	$	131
	Rooms		2,529		1,005
	Other		157		—
	Total promotional allowances	$	3,184	$	1,136
Cost of Promotional Allowances [Table Text Block]		Fiscal Year Ended
		December 28,		December 29,
		2014		2013
	Food and beverage	$	234	$	131
	Rooms		655		242
	Other		122		—
	Total promotional allowances	$	1,011	$	373

Note_13_Sharebased_Compensatio1

Note 13 - Share-based Compensation (Tables)	12 Months Ended
	Dec. 28, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]		Number of Common Shares
		Options			Exercisable			Available			Weighted-Average
		Outstanding						for Grant			Exercise
											Price
	2014
	Balance at December 29, 2013		798,171			585,769			263,424		$	5.97
	Exercised		(28,343	)					—			4.73
	Forfeited/cancelled/expired		(25,211	)					24,211			5.19
	Granted		11,000						(11,000	)		9.18
	Balance at December 28, 2014		755,617			616,792			276,635			6.09
	2013
	Balance at December 30, 2012		764,034			649,412			437,797		$	5.84
	Exercised		(140,236	)					—			5.52
	Forfeited/cancelled/expired		(53,377	)					53,377			6.25
	Granted		227,750						(227,750	)		6.18
	Balance at December 29, 2013		798,171			585,769			263,424			5.97
	2012
	Balance at January 1, 2012		822,334			577,690			437,297		$	5.84
	Forfeited/cancelled/expired		(58,300	)					500			5.76
	Balance at December 30, 2012		764,034			649,412			437,797			5.84
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]		2014			2013
	Expected dividend yield		—			—
	Risk-free interest rate	2.39	–	2.88%	1.96	–	2.70%
	Expected term (in years)		10			10
	Expected volatility	32.87	–	39.35%	39.32	–	43.78%
Schedule of Share-based Compensation, Restricted Stock Units Award Activity [Table Text Block]		Restricted			Weighted-Average
		Stock Units			Grant-
					Date Fair Value
	2012
	Balance at January 1, 2012		19,169		$	6.5
	Vested		(19,169	)		6.5
	Forfeited		—			—
	Balance at December 30, 2012		—			—

Note_15_Income_Taxes_Tables

Note 15 - Income Taxes (Tables)	12 Months Ended
	Dec. 28, 2014
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]		For the Fiscal Year Ended
		2014			2013			2012
	Current:
	Federal	$	—		$	—		$	(2,482	)
	State		—			—			18
			—			—			(2,464	)
	Deferred:
	Federal		—			—			—
	State		—			—			—
			—			—			—
	Total:	$	—		$	—		$	(2,464	)
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]		For the Fiscal Year Ended
		2014			2013			2012
	Statutory federal tax rate		35	%		35	%		35	%
	State income taxes, net of federal income taxes		—			—			1.6
	Change in valuation allowance		(34.9	)		(35.3	)		(373.8	)
	Permanent tax differences		(0.1	)		0.3			5.5
	Other, net		—			—			6
			—	%		—	%		(325.7	)%
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]		December 28,			December 29,
		2014			2013
	Current deferred tax asset:
	Accruals and reserves	$	674		$	448
	Transaction costs		193			—
	Valuation allowances		(867	)		(448	)
		$	—		$	—
	Non-current deferred taxes:
	Development costs	$	3,173		$	3,848
	Deferred interest on notes receivable		—			1,121
	Stock compensation expense		1,269			1,367
	Amortization of intangible assets		48			58
	Alternative minimum tax credit carryforward		919			919
	Net operating loss carryforwards		40,684			30,594
	Investment in unconsolidated investee		(1,530	)		(3,172	)
	Other		(730	)		(699	)
	Valuation allowances		(43,833	)		(34,036	)
		$	—		$	—

Note_17_Financial_Instruments_1

Note 17 - Financial Instruments and Fair Value Measurements (Tables)	12 Months Ended
	Dec. 28, 2014
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]		28-Dec-14		29-Dec-13
	Short-Term Investments
	Commercial paper	$	23,984	$	21,993
	Corporate bonds		21,693		27,106
	Certificates of deposit		961		—

Note_18_Commitments_and_Contin1

Note 18 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 28, 2014
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]		2015		2016		2017		2018		2019		Thereafter
	Minimum lease payment	$	425	$	425	$	425	$	425	$	425	$	13,600

Note_20_Segment_Information_Ta

Note 20 - Segment Information (Tables)	12 Months Ended
	Dec. 28, 2014
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]					Indian
		Rocky			Casino
		Gap			Projects			Other			Eliminations			Consolidated
	Fiscal 2014
	Net revenue	$	55		$	—		$	1.8		$	(1.6	)	$	55.2
	Management fee revenue – Rocky Gap		—			—			1.6			(1.6	)		—
	Management fee expense – Rocky Gap		(1.6	)		—			—			1.6			—
	Gain on sale of cost method investment		—			—			2.4			—			2.4
	Charges related to arbitration award		—			—			(2.5	)		—			(2.5	)
	Impairments and other losses		—			—			(21.0	)		—			(21.0	)
	Depreciation and amortization expense		(3.3	)		—			(0.2	)		—			(3.5	)
	Earnings (loss) from operations		3.2			—			(27.2	)		—			(24.0	)
	Interest expense		(1.2	)		—			—			—			(1.2	)
	Total assets		35.7			—			86.3			—			122
	Capital expenditures		4.3			—			0.2			—			4.5
	Fiscal 2013
	Net revenue	$	30.9		$	7.8		$	0.8		$	(0.7	)	$	38.8
	Management fee revenue – Rocky Gap		—			—			0.7			(0.7	)		—
	Management fee expense – Rocky Gap		(0.7	)		—			—			0.7			—
	Recovery of impairment on notes receivable		—			17.4			—			—			17.4
	Gain on extinguishment of liabilities		—			3.8			—			—			3.8
	Impairments and other losses		—			(3.4	)		—			—			(3.4	)
	Amortization of intangible assets related to Indian casino projects		—			(0.7	)		—			—			(0.7	)
	Depreciation and amortization expense		(2.1	)		—			(0.2	)		—			(2.3	)
	Earnings (loss) from operations		(5.2	)		24.5			(5.9	)		—			13.4
	Interest expense		(0.7	)		(0.5	)		—			—			(1.2	)
	Gain on modification of debt		1.7			—			—			—			1.7
	Total assets		34.4			—			112.9			—			147.3
	Capital expenditures	20.6				—			0.1			—			20.7
	Investment in unconsolidated investee		—			—			21			—			21
	Fiscal 2012
	Net revenue	$	3.2		$	7.7		$	0.1		$	—		$	11
	Impairments and other losses		(1.2	)		(1.8	)		(1.5	)		—			(4.5	)
	Amortization of intangible assets related to Indian casino projects		—			(1.1	)		—			—			(1.1	)
	Depreciation and amortization expense		(0.5	)		—			(0.2	)		—			(0.7	)
	Earnings (loss) from operations		(2.7	)		4.4			(8.8	)		—			(7.1	)
	Interest expense		—			(0.9	)		—			—			(0.9	)
	Total assets		12			46.7			61			—			119.7
	Capital expenditures		8.7			—			—			—			8.7
	Investment in unconsolidated investee		—			—			20.2			—			20.2

Note_21_Selected_Quarterly_Fin1

Note 21 - Selected Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 28, 2014
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information [Table Text Block]	2014	First			Second			Third			Fourth
		Quarter			Quarter (1)			Quarter (2)			Quarter (3)
	Net revenues	$	12,310		$	14,107		$	15,930		$	12,825
	Earnings (loss) from operations		(1,647	)		326			(22,822	)		192
	Net earnings (loss)		(1,768	)		57			(23,076	)		(58	)
	Earnings (loss) per basic share	$	(0.14	)	$	0		$	(1.72	)	$	0
	2013	First			Second			Third			Fourth
		Quarter (1)			Quarter (1)			Quarter (2)			Quarter (3)
	Net revenues	$	3,304		$	8,549		$	15,492		$	11,445
	Earnings (loss) from operations		(1,878	)		(1,243	)		18,758			(2,228	)
	Net earnings (loss)		(333	)		244			19,599			(859	)
	Earnings (loss) per basic share	$	(0.03	)	$	0.02		$	1.48		$	(0.06	)

Note_1_Nature_of_Business_Deta

Note 1 - Nature of Business (Details) (USD $)	0 Months Ended		3 Months Ended	12 Months Ended	0 Months Ended	12 Months Ended	5 Months Ended	8 Months Ended	1 Months Ended
	Dec. 12, 2013	Dec. 11, 2013	Sep. 28, 2014	Dec. 28, 2014	Jan. 25, 2015	Dec. 29, 2013	Dec. 30, 2012	Sep. 30, 2015	Aug. 29, 2013
Note 1 - Nature of Business (Details) [Line Items]
Cost-method Investments, Other than Temporary Impairment			$21,000,000
Voting Securities Ownership Threshold, Percent	4.99%	15.00%
Entity Number of Employees				504
Entity Number of Full Time Employees				365
Employees Covered By a Collective Bargaining Agreement, Percent				60.00%
Subsequent Event [Member] | Rock Ohio Ventures [Member]
Note 1 - Nature of Business (Details) [Line Items]
Payments for (Proceeds from) Investments					-800,000
Subsequent Event [Member] | Golden Gaming [Member]
Note 1 - Nature of Business (Details) [Line Items]
Merger Agreement Share Price (in Dollars per share)					$9.57
Rock Ohio Ventures [Member]
Note 1 - Nature of Business (Details) [Line Items]
Payments for (Proceeds from) Investments						21,000,000
Cost Method Investments, Fair Value Disclosure			0	800,000
Cost-method Investments, Other than Temporary Impairment			21,000,000	21,000,000
Rocky Gap Resort [Member]
Note 1 - Nature of Business (Details) [Line Items]
Construction and Development Costs							35,000,000
Golden Gaming [Member]
Note 1 - Nature of Business (Details) [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares)								7,858,145
Percentage of Total Fully Diluted Post-merger Shares					35.70%
Current Shareholders, Percentage				64.30%
Cash Termination Fee				5,000,000
Operating Tax Loss Carryforwards Preserved upon Acquisition Close	89,000,000
Merger Agreement [Member] | Golden Gaming [Member]
Note 1 - Nature of Business (Details) [Line Items]
Maximum Reimburse Transaction Expenses				500,000
Shingle Springs Tribe [Member]
Note 1 - Nature of Business (Details) [Line Items]
Proceeds from Collection of Loans Receivable									$57,100,000

Note_2_Summary_of_Significant_2

Note 2 - Summary of Significant Accounting Policies (Details) (USD $)	12 Months Ended			0 Months Ended
Share data in Thousands, except Per Share data, unless otherwise specified	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012	Sep. 10, 2014	Sep. 09, 2014
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Common Stock, Shares, Outstanding (in Shares)	13,389	13,361		13,400	26,800
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$0.01	$0.01		0.01
Common Stock, Shares Authorized (in Shares)	100,000	100,000		100,000	200,000
General and Administrative Expense [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Advertising Expense	$2,500,000	$2,000,000	$100,000
Licensing Agreements [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	15 years
Reverse Stock Split [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Stockholders' Equity Note, Stock Split, Conversion Ratio				2
Gaming Revenue [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Gaming Tax Expense	$20,200,000	$10,700,000	$0

Note_2_Summary_of_Significant_3

Note 2 - Summary of Significant Accounting Policies (Details) - Property, Plant and Equipment, Estimated Useful Lives	12 Months Ended
	Dec. 28, 2014
Building and Building Improvements [Member] | Minimum [Member]
Significant Acquisitions and Disposals [Line Items]
Property, plant, and equipment, useful life	5 years
Building and Building Improvements [Member] | Maximum [Member]
Significant Acquisitions and Disposals [Line Items]
Property, plant, and equipment, useful life	40 years
Furniture and Equipment [Member] | Minimum [Member]
Significant Acquisitions and Disposals [Line Items]
Property, plant, and equipment, useful life	3 years
Furniture and Equipment [Member] | Maximum [Member]
Significant Acquisitions and Disposals [Line Items]
Property, plant, and equipment, useful life	15 years

Note_3_Debt_Termination_Agreem1

Note 3 - Debt Termination Agreement with the Shingle Springs Tribe (Details) (USD $)	3 Months Ended	12 Months Ended	1 Months Ended
	Sep. 29, 2013	Dec. 29, 2013	Aug. 29, 2013
Note 3 - Debt Termination Agreement with the Shingle Springs Tribe (Details) [Line Items]
Allowance for Doubtful Accounts Receivable, Recoveries	$17,400,000	$17,382,000
Gains (Losses) on Extinguishment of Debt	3,800,000	3,752,000
Shingle Springs Tribe [Member]
Note 3 - Debt Termination Agreement with the Shingle Springs Tribe (Details) [Line Items]
Proceeds from Collection of Loans Receivable			57,100,000
Allowance for Doubtful Accounts Receivable, Recoveries	17,400,000
Notes, Loans and Financing Receivable, Net, Noncurrent	39,700,000
Notes, Loans and Financing Receivable, Gross, Current	69,700,000
Gains (Losses) on Extinguishment of Debt	3,800,000
Impairment of Intangible Assets, Finite-lived	2,400,000
Finite-Lived Intangible Assets, Net	$0

Note_4_Termination_of_Jamul_De1

Note 4 - Termination of Jamul Development Agreement (Details) (USD $)	3 Months Ended	9 Months Ended	12 Months Ended		1 Months Ended
	Mar. 31, 2012	Dec. 30, 2012	Dec. 30, 2012	Dec. 28, 2014	Mar. 31, 2012	Dec. 29, 2013	Sep. 29, 2012	Apr. 24, 2014	Sep. 30, 2012	15-May-14
Note 4 - Termination of Jamul Development Agreement (Details) [Line Items]
Land Available for Development				$960,000		$1,130,000
Impairment Charges [Member] | Jamul Tribe [Member]
Note 4 - Termination of Jamul Development Agreement (Details) [Line Items]
Advances on Notes Receivable	500,000	1,300,000	1,800,000
Intercreditor Agreement [Member] | Jamul Tribe [Member]
Note 4 - Termination of Jamul Development Agreement (Details) [Line Items]
Notes, Loans and Financing Receivable, Gross, Noncurrent							60,000,000
Loans Receivable with Fixed Rates of Interest							0.0425
Amended Intercreditor Agreement [Member] | Penn National and the Jamul Tribe [Member]
Note 4 - Termination of Jamul Development Agreement (Details) [Line Items]
Debt Instrument, Maximum Refinance Amount								400,000,000
Refinanced Debt, Maturity Period				7 years
Debt Instrument, Debt Default Proceed, Quarterly Amount				1,500,000
Option Agreement [Member] | Penn National [Member]
Note 4 - Termination of Jamul Development Agreement (Details) [Line Items]
Land Available for Development							7,000,000		7,000,000
Land Available for Development, Inflation, Percent							1.00%		1.00%
Annual Payment Option, Land Available for Development				100,000
Amended Option Agreement [Member] | Penn National [Member]
Note 4 - Termination of Jamul Development Agreement (Details) [Line Items]
Land Available for Development										5,500,000
Annual Payment Option, Land Available for Development										100,000
Amended Option Agreement [Member]
Note 4 - Termination of Jamul Development Agreement (Details) [Line Items]
Land Available for Development										5,500,000
Jamul Tribe [Member]
Note 4 - Termination of Jamul Development Agreement (Details) [Line Items]
Accrued Advances on Notes Receivable					57,500,000
Notes Receivable, Fair Value Disclosure				$0		$0

Note_5_ShortTerm_Investments_D

Note 5 - Short-Term Investments (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 28, 2014	Dec. 28, 2014	Dec. 29, 2013
Note 5 - Short-Term Investments (Details) [Line Items]
Available-for-sale Securities, Gross Unrealized Gain (Loss)	($22,000)	($100,000)	$0
Short-term Investments [Member]
Note 5 - Short-Term Investments (Details) [Line Items]
Other than Temporary Impairment Losses, Investments		$0	$0

Note_5_ShortTerm_Investments_D1

Note 5 - Short-Term Investments (Details) - Short-Term Investments (USD $)	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2014	Dec. 28, 2014	Dec. 29, 2013
Note 5 - Short-Term Investments (Details) - Short-Term Investments [Line Items]
Amortized Cost	$46,660		$49,099
Fair Value	46,638		49,099
Unrealized Gain (Loss)	-22	-100	0
Commercial Paper, Not Included with Cash and Cash Equivalents [Member]
Note 5 - Short-Term Investments (Details) - Short-Term Investments [Line Items]
Amortized Cost	23,982		21,986
Fair Value	23,984		21,993
Unrealized Gain (Loss)	2		7
Corporate Bond Securities [Member]
Note 5 - Short-Term Investments (Details) - Short-Term Investments [Line Items]
Amortized Cost	21,717		27,113
Fair Value	21,693		27,106
Unrealized Gain (Loss)	-24		-7
Certificates of Deposit [Member]
Note 5 - Short-Term Investments (Details) - Short-Term Investments [Line Items]
Amortized Cost	961
Fair Value	$961

Note_6_Property_and_Equipment_2

Note 6 - Property and Equipment, Net (Details) (USD $)	Dec. 28, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Note 6 - Property and Equipment, Net (Details) [Line Items]
Property, Plant and Equipment, Net	$32,739	$31,659
Office Facility Located in Minnetonka, Minnesota [Member]
Note 6 - Property and Equipment, Net (Details) [Line Items]
Property, Plant and Equipment, Net	$4,600

Note_6_Property_and_Equipment_3

Note 6 - Property and Equipment, Net (Details) - Property, Plant and Equipment, at Cost (USD $)	Dec. 28, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$41,433	$37,200
Less accumulated depreciation	-8,694	-5,541
	32,739	31,659
Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	27,905	24,611
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	13,445	12,370
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$83	$219

Note_7_Gaming_License_Details

Note 7 - Gaming License (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 29, 2013	Dec. 30, 2012	Dec. 28, 2014
Note 7 - Gaming License (Details) [Line Items]
Amortization of Intangible Assets	$716	$1,056
Licensing Agreements [Member]
Note 7 - Gaming License (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life			15 years
Amortization of Intangible Assets	$100		$100

Note_7_Gaming_License_Details_

Note 7 - Gaming License (Details) - Gaming License (Licensing Agreements [Member], USD $)	Dec. 28, 2014	Dec. 29, 2013
Licensing Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Original cost	$2,100,000	$2,100,000
Accumulated amortization	-225,000	-85,000
	$1,875,000	$2,015,000

Note_7_Gaming_License_Details_1

Note 7 - Gaming License (Details) - Estimated Future Amortization Expense for Gaming License (Licensing Agreements [Member], USD $)	Dec. 28, 2014
In Thousands, unless otherwise specified
Licensing Agreements [Member]
Note 7 - Gaming License (Details) - Estimated Future Amortization Expense for Gaming License [Line Items]
Estimated amortization expense	$140
Estimated amortization expense	140
Estimated amortization expense	140
Estimated amortization expense	140
Estimated amortization expense	140
Estimated amortization expense	$1,175

Note_8_Investment_in_Rock_Ohio1

Note 8 - Investment in Rock Ohio Ventures, LLC (Details) (USD $)	3 Months Ended	12 Months Ended				0 Months Ended
	Sep. 28, 2014	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012	Jan. 01, 2012	Jan. 25, 2015	22-May-13	Apr. 21, 2014	Oct. 17, 2014	Oct. 02, 2011	Jun. 29, 2014
Note 8 - Investment in Rock Ohio Ventures, LLC (Details) [Line Items]
Cost Method Investments			$20,997,000	$20,200,000
Cost-method Investments, Other than Temporary Impairment	21,000,000
Payments to Acquire Property, Plant, and Equipment		4,516,000	20,695,000	3,795,000
Dania Entertainment Center [Member] | Ownership Redemmed [Member]
Note 8 - Investment in Rock Ohio Ventures, LLC (Details) [Line Items]
Investment Owned, Percent of Net Assets								5.00%
Dania Entertainment Center [Member] | Investment Sold [Member]
Note 8 - Investment in Rock Ohio Ventures, LLC (Details) [Line Items]
Cost Method Investments								2,600,000
Dania Entertainment Center [Member] | Payments Received [Member]
Note 8 - Investment in Rock Ohio Ventures, LLC (Details) [Line Items]
Cost Method Investments								1,000,000	1,400,000
Gain on Sale of Investments		2,400,000
Dania Entertainment Center [Member]
Note 8 - Investment in Rock Ohio Ventures, LLC (Details) [Line Items]
Advances on Notes Receivable					4,000,000
Notes, Loans and Financing Receivable, Net, Current										0
Dania Entertainment Holdings [Member] | Ownership Redemmed [Member]
Note 8 - Investment in Rock Ohio Ventures, LLC (Details) [Line Items]
Investment Owned, Percent of Net Assets								20.00%
Dania Entertainment Holdings [Member]
Note 8 - Investment in Rock Ohio Ventures, LLC (Details) [Line Items]
Investment Owned, Percent of Net Assets			20.00%
Subsequent Event [Member] | Rock Ohio Ventures [Member]
Note 8 - Investment in Rock Ohio Ventures, LLC (Details) [Line Items]
Payments for (Proceeds from) Investments						-800,000
Ownership Transfered [Member] | Dania Entertainment Center [Member]
Note 8 - Investment in Rock Ohio Ventures, LLC (Details) [Line Items]
Investment Owned, Percent of Net Assets								40.00%
Rock Ohio Ventures [Member]
Note 8 - Investment in Rock Ohio Ventures, LLC (Details) [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent		10.00%	10.00%
Cost Method Investments	0	0	21,000,000								21,000,000
Cost Method Investments, Fair Value Disclosure	0	800,000
Cost-method Investments, Other than Temporary Impairment	21,000,000	21,000,000
Payments for (Proceeds from) Investments			21,000,000
Dania Entertainment Holdings [Member]
Note 8 - Investment in Rock Ohio Ventures, LLC (Details) [Line Items]
Cost Method Investments			0					0
Dania Entertainment Center [Member]
Note 8 - Investment in Rock Ohio Ventures, LLC (Details) [Line Items]
Payments to Acquire Property, Plant, and Equipment							$65,500,000

Note_10_Land_Details

Note 10 - Land (Details) (USD $)	12 Months Ended
	Dec. 28, 2014	Dec. 30, 2012	Dec. 29, 2013	Sep. 30, 2012	Sep. 29, 2012	15-May-14
Note 10 - Land (Details) [Line Items]
Land Available for Development	$960,000		$1,130,000
Proceeds from Sale of Land Classified as Held for Sale	236,000	368,000
Gain (Loss) on Sale of Land Classsified as Held for Sale	66,000
Land [Member]
Note 10 - Land (Details) [Line Items]
Asset Impairment Charges	0		0
Option Agreement [Member] | Penn National [Member]
Note 10 - Land (Details) [Line Items]
Land Available for Development				7,000,000	7,000,000
Land Available for Development, Inflation, Percent				1.00%	1.00%
Annual Payment Option, Land Available for Development	100,000
Amended Option Agreement [Member] | Penn National [Member]
Note 10 - Land (Details) [Line Items]
Land Available for Development						5,500,000
Annual Payment Option, Land Available for Development						100,000
Amended Option Agreement [Member]
Note 10 - Land (Details) [Line Items]
Land Available for Development						5,500,000
Oklahoma [Member]
Note 10 - Land (Details) [Line Items]
Land Available for Development			200,000
Proceeds from Sale of Land Classified as Held for Sale	300,000
Gain (Loss) on Sale of Land Classsified as Held for Sale	$100,000

Note_11_Debt_Details

Note 11 - Debt (Details) (USD $)	12 Months Ended	3 Months Ended		11 Months Ended	12 Months Ended	13 Months Ended	14 Months Ended
	Dec. 29, 2013	Dec. 29, 2013	Dec. 29, 2013	Oct. 31, 2013	Dec. 28, 2014	Dec. 28, 2014	Dec. 28, 2014	Oct. 28, 2014	Dec. 30, 2012
Note 11 - Debt (Details) [Line Items]
Long-term Line of Credit	$13,315,000	$13,315,000	$13,315,000		$11,691,000	$11,691,000	$11,691,000
Gains (Losses) on Restructuring of Debt	1,658,000
Fair Value of Debt Instrument, Unamortized Discount	1,925,000	1,925,000	1,925,000		1,432,000	1,432,000	1,432,000
Revolving Credit Facility [Member] | Centennial Bank [Member]
Note 11 - Debt (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity								8,000,000
Line of Credit Facility, Interest Rate at Period End								8.95%
Financing Facility [Member] | Centennial Bank [Member]
Note 11 - Debt (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity									17,500,000
Line of Credit Facility, Interest Rate at Period End	5.50%	5.50%	5.50%
Proceeds from Lines of Credit					13,400,000
Line of Credit Facility, Interest Rate During Period				10.50%			5.50%
Line of Credit Facility, Expiration Period						84 months
Line of Credit Facility, Remaining Borrowing Capacity					4,100,000	4,100,000	4,100,000
Long-term Line of Credit	13,300,000	13,300,000	13,300,000		11,700,000	11,700,000	11,700,000
Gains (Losses) on Restructuring of Debt			1,700,000
Fair Value of Debt Instrument, Unamortized Discount	2,000,000	2,000,000	2,000,000
Debt Issuance Cost		300,000
Accretion of Discount	$100,000				$500,000

Note_11_Debt_Details_Longterm_

Note 11 - Debt (Details) - Long-term Debt (USD $)	Dec. 28, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Long-term Debt, Unclassified [Abstract]
Financing Facility	$11,691	$13,315
Capital lease obligations	50	182
Total debt	11,741	13,497
Less: current maturities, net of discount	-1,368	-1,251
Less: unamortized debt discount	-1,432	-1,925
Long-term debt, net of current maturities and discount	$8,941	$10,321

Note_11_Debt_Details_Longterm_1

Note 11 - Debt (Details) - Long-term Debt, Principal Payment Schedule (USD $)	Dec. 28, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Long-term Debt, Principal Payment Schedule [Abstract]
2015	$1,766
2016	1,813
2017	1,918
2018	2,028
2019	2,144
Thereafter	2,072
	$11,741	$13,497

Note_12_Promotional_Allowances2

Note 12 - Promotional Allowances (Details) (USD $)	12 Months Ended
	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Promotional Allowances [Abstract]
Promotional Allowances	$3,184,000	$1,136,000	$0

Note_12_Promotional_Allowances3

Note 12 - Promotional Allowances (Details) - Estimated Retail Value of Promotional Allowance (USD $)	12 Months Ended
	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Note 12 - Promotional Allowances (Details) - Estimated Retail Value of Promotional Allowance [Line Items]
Promotional Allowances	$3,184,000	$1,136,000	$0
Food and Beverage [Member]
Note 12 - Promotional Allowances (Details) - Estimated Retail Value of Promotional Allowance [Line Items]
Promotional Allowances	498,000	131,000
Rooms [Member]
Note 12 - Promotional Allowances (Details) - Estimated Retail Value of Promotional Allowance [Line Items]
Promotional Allowances	2,529,000	1,005,000
Other [Member]
Note 12 - Promotional Allowances (Details) - Estimated Retail Value of Promotional Allowance [Line Items]
Promotional Allowances	$157,000

Note_12_Promotional_Allowances4

Note 12 - Promotional Allowances (Details) - Estimated Cost of Providing Promotional Allowances (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Note 12 - Promotional Allowances (Details) - Estimated Cost of Providing Promotional Allowances [Line Items]
Food and beverage	$4,771	$3,758	$955
Rooms	694	863	296
Total promotional allowances	1,011	373
Cost of Sales [Member]
Note 12 - Promotional Allowances (Details) - Estimated Cost of Providing Promotional Allowances [Line Items]
Food and beverage	234	131
Rooms	655	242
Other	$122

Note_13_Sharebased_Compensatio2

Note 13 - Share-based Compensation (Details) (USD $)	12 Months Ended			1 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012	Jun. 30, 2007	Jan. 01, 2012
Note 13 - Share-based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number (in Shares)	755,617	798,171	764,034		822,334
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares)	276,635	263,424	437,797		437,297
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	5 years 292 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price (in Dollars per share)	$6.09	$5.97	$5.84		$5.84
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value	$0.70
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in Dollars per share)	$6.01
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	5 years 109 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	0.6
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	0.1	0.4
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares)	28,343	140,236	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)	$4.65	$3.45
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	11,000	227,750	0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	0.3
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 109 days
Employee Stock Option [Member]
Note 13 - Share-based Compensation (Details) [Line Items]
Allocated Share-based Compensation Expense	$0.30	$0.50	$0.40
Restricted Stock Units (RSUs) [Member]
Note 13 - Share-based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in Shares)	0
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period (in Shares)			17,629
Vesting Period One [Member] | Stock Option And Compensation Plan Of 2007 [Member]
Note 13 - Share-based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				3 years
Vesting Period Two [Member] | Stock Option And Compensation Plan Of 2007 [Member]
Note 13 - Share-based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				4 years
Vesting Period Three [Member] | Stock Option And Compensation Plan Of 2007 [Member]
Note 13 - Share-based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				5 years
Stock Option And Compensation Plan Of 2007 [Member]
Note 13 - Share-based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)				1,250,000
Share Based Compensation Vested Options Exercisable Term				10 years
The 1998 Plan [Member]
Note 13 - Share-based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number (in Shares)	12,500
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares)	0

Note_13_Sharebased_Compensatio3

Note 13 - Share-based Compensation (Details) - Stock Option Activity (USD $)	12 Months Ended
	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
2014
Options Outstanding	798,171	764,034	822,334
Exercisable	585,769	649,412	577,690
Available for Grant	263,424	437,797	437,297
Weighted-Average Exercise Price (in Dollars per share)	$5.97	$5.84	$5.84
Options Outstanding	755,617	798,171	764,034
Exercisable	616,792	585,769	649,412
Available for Grant	276,635	263,424	437,797
Weighted-Average Exercise Price (in Dollars per share)	$6.09	$5.97	$5.84
Options Outstanding, Exercised	-28,343	-140,236	0
Weighted-Average Exercise Price, Exercised (in Dollars per share)	$4.73	$5.52
Options Outstanding, Forfeited/cancelled/expired	-25,211	-53,377	-58,300
Available for Grant, Forfeited/cancelled/expired	24,211	53,377	500
Weighted-Average Exercise Price, Forfeited/cancelled/expired (in Dollars per share)	$5.19	$6.25	$5.76
Options Outstanding, Granted	11,000	227,750	0
Available for Grant, Granted	-11,000	-227,750
Weighted-Average Exercise Price, Granted (in Dollars per share)	$9.18	$6.18

Note_13_Sharebased_Compensatio4

Note 13 - Share-based Compensation (Details) - Fair Value of Stock Options Granted	12 Months Ended
	Dec. 28, 2014	Dec. 29, 2013
Note 13 - Share-based Compensation (Details) - Fair Value of Stock Options Granted [Line Items]
Expected term (in years)	10 years	10 years
Minimum [Member]
Note 13 - Share-based Compensation (Details) - Fair Value of Stock Options Granted [Line Items]
Risk-free interest rate	2.39%	1.96%
Expected volatility	32.87%	39.32%
Maximum [Member]
Note 13 - Share-based Compensation (Details) - Fair Value of Stock Options Granted [Line Items]
Risk-free interest rate	2.88%	2.70%
Expected volatility	39.35%	43.78%

Note_13_Sharebased_Compensatio5

Note 13 - Share-based Compensation (Details) - Restricted Stock Unit Activity (Restricted Stock Units (RSUs) [Member], USD $)	12 Months Ended
	Dec. 30, 2012	Jan. 01, 2012
Restricted Stock Units (RSUs) [Member]
2012
Balance at January 1, 2012		19,169
Balance at January 1, 2012		$6.50
Vested	-19,169
Vested	$6.50

Note_14_Earnings_Per_Share_Det

Note 14 - Earnings Per Share (Details)	12 Months Ended
	Dec. 28, 2014	Dec. 29, 2013
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	755,617	694,765

Note_15_Income_Taxes_Details

Note 15 - Income Taxes (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 28, 2014
Earliest Tax Year [Member] | Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Note 15 - Income Taxes (Details) [Line Items]
Income Tax Examination, Year under Examination	2009
Latest Tax Year [Member] | Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Note 15 - Income Taxes (Details) [Line Items]
Income Tax Examination, Year under Examination	2013
Tax Year 2010 [Member] | State and Local Jurisdiction [Member] | California Franchise Tax Board [Member]
Note 15 - Income Taxes (Details) [Line Items]
Income Tax Examination, Year under Examination	2010
Domestic Tax Authority [Member]
Note 15 - Income Taxes (Details) [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	96.3
State and Local Jurisdiction [Member]
Note 15 - Income Taxes (Details) [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	127.9

Note_15_Income_Taxes_Details_C

Note 15 - Income Taxes (Details) - Components of Income Tax Provision (Benefit) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Current:
Federal	$0	$0	($2,482)
State	0	0	18
	0	0	-2,464
Deferred:
Federal	0	0	0
State	0	0	0
	0	0	0
Total:	$0	$0	($2,464)

Note_15_Income_Taxes_Details_E

Note 15 - Income Taxes (Details) - Effective Income Tax Rate Reconciliation	12 Months Ended
	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Effective Income Tax Rate Reconciliation [Abstract]
Statutory federal tax rate	35.00%	35.00%	35.00%
State income taxes, net of federal income taxes			1.60%
Change in valuation allowance	-34.90%	-35.30%	-373.80%
Permanent tax differences	-0.10%	0.30%	5.50%
Other, net			6.00%
			-325.70%

Note_15_Income_Taxes_Details_D

Note 15 - Income Taxes (Details) - Deferred Tax Assets and Liabilities (USD $)	Dec. 28, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Current deferred tax asset:
Accruals and reserves	$674	$448
Transaction costs	193
Valuation allowances	-867	-448
	0	0
Non-current deferred taxes:
Development costs	3,173	3,848
Deferred interest on notes receivable		1,121
Stock compensation expense	1,269	1,367
Amortization of intangible assets	48	58
Alternative minimum tax credit carryforward	919	919
Net operating loss carryforwards	40,684	30,594
Investment in unconsolidated investee	-1,530	-3,172
Other	-730	-699
Valuation allowances	-43,833	-34,036
	$0	$0

Note_16_Employee_Retirement_Pl1

Note 16 - Employee Retirement Plan (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Compensation and Retirement Disclosure [Abstract]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	4.00%
Defined Benefit Plan, Contributions by Employer	$0.20	$0.10	$0.10

Note_17_Financial_Instruments_2

Note 17 - Financial Instruments and Fair Value Measurements (Details) (Rock Ohio Ventures [Member], USD $)	0 Months Ended	12 Months Ended
	Jan. 25, 2015	Dec. 29, 2013	Dec. 28, 2014	Sep. 28, 2014
Note 17 - Financial Instruments and Fair Value Measurements (Details) [Line Items]
Cost Method Investments, Fair Value Disclosure			$800,000	$0
Payments for (Proceeds from) Investments		21,000,000
Subsequent Event [Member]
Note 17 - Financial Instruments and Fair Value Measurements (Details) [Line Items]
Payments for (Proceeds from) Investments	($800,000)

Note_17_Financial_Instruments_3

Note 17 - Financial Instruments and Fair Value Measurements (Details) - Estimated Fair Value of Financial Instruments, Current Year (USD $)	Sep. 28, 2014	Dec. 29, 2013	Dec. 28, 2014
In Thousands, unless otherwise specified
Short-Term Investments
Available for Sale Securities	$46,638	$49,099
Commercial Paper, Not Included with Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 2 [Member]
Short-Term Investments
Available for Sale Securities		21,993	23,984
Commercial Paper, Not Included with Cash and Cash Equivalents [Member]
Short-Term Investments
Available for Sale Securities	23,984	21,993
Corporate Bond Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Short-Term Investments
Available for Sale Securities		27,106	21,693
Corporate Bond Securities [Member]
Short-Term Investments
Available for Sale Securities	21,693	27,106
Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Short-Term Investments
Available for Sale Securities			961
Certificates of Deposit [Member]
Short-Term Investments
Available for Sale Securities	$961

Note_18_Commitments_and_Contin2

Note 18 - Commitments and Contingencies (Details) (USD $)	12 Months Ended		19 Months Ended	12 Months Ended	0 Months Ended		3 Months Ended	1 Months Ended	10 Months Ended
	Dec. 28, 2014	Dec. 30, 2012	Dec. 28, 2014	Dec. 29, 2013	Sep. 09, 2014	Mar. 12, 2014	Sep. 28, 2014	Jul. 01, 2012	22-May-13
Note 18 - Commitments and Contingencies (Details) [Line Items]
Gain (Loss) Related to Litigation Settlement	($2,500,000)	$2,160,000
Gaming Revenue [Member] | Rocky Gap State Park [Member] | Maryland DNR [Member]
Note 18 - Commitments and Contingencies (Details) [Line Items]
Operating Leases, Rent Expense			275,000
Operating Leases, Income Statement, Percent Revenue, Percent			0.90%
Operating Lease, Lease Terms, Base Revenue			275,000
Surcharge Revenue [Member] | Rocky Gap State Park [Member] | Maryland DNR [Member]
Note 18 - Commitments and Contingencies (Details) [Line Items]
Operating Leases, Rent Expense			150,000
Operating Lease, Lease Terms, Base Revenue			150,000
Surcharge Revenue [Member] | Rocky Gap State Park [Member]
Note 18 - Commitments and Contingencies (Details) [Line Items]
Operating Leases, Rent Expense	100,000			100,000
Per Room Per Night [Member] | Rocky Gap State Park [Member] | Maryland DNR [Member]
Note 18 - Commitments and Contingencies (Details) [Line Items]
Operating Leases, Surcharge Revenue, Per Unit			3
Per Round of Golf [Member] | Rocky Gap State Park [Member] | Maryland DNR [Member]
Note 18 - Commitments and Contingencies (Details) [Line Items]
Operating Leases, Surcharge Revenue, Per Unit			1
Jerry Argovitz Litigation [Member]
Note 18 - Commitments and Contingencies (Details) [Line Items]
Loss Contingency, Damages Sought, Value						2,700,000
Litigation Settlement, Amount					2,400,000
Gain (Loss) Related to Litigation Settlement							-2,500,000
Litigation Settlement, Expense							100,000
Quest Media Group, LLC Litigation [Member]
Note 18 - Commitments and Contingencies (Details) [Line Items]
Loss Contingency, Damages Sought, Value								25,000
Rocky Gap State Park [Member] | Maryland DNR [Member]
Note 18 - Commitments and Contingencies (Details) [Line Items]
Lessee Leasing Arrangements, Operating Leases, Term of Contract	40 years
Area of Real Estate Property (in Acres)	268		268
Lessee Leasing Arrangements, Operating Leases, Renewal Term	20 years
Operating Leases, Rent Expense	$300,000			$400,000					$150,000

Note_18_Commitments_and_Contin3

Note 18 - Commitments and Contingencies (Details) - Future Minimum Payments for Operating Lease (USD $)	Dec. 28, 2014
In Thousands, unless otherwise specified
Future Minimum Payments for Operating Lease [Abstract]
Minimum lease payment	$425
Minimum lease payment	425
Minimum lease payment	425
Minimum lease payment	425
Minimum lease payment	425
Minimum lease payment	$13,600

Note_19_Related_Party_Transact1

Note 19 - Related Party Transaction (Details) (Chief Executive Officer [Member], USD $)	3 Months Ended	1 Months Ended
	Dec. 30, 2012	Mar. 31, 2013
Note 19 - Related Party Transaction (Details) [Line Items]
Increase (Decrease) in Notes Receivables		($250,000)
Proceeds from Sale of Notes Receivable		150,000
Financing Receivable, Individually Evaluated for Impairment	150,000
Notes Receivable [Member]
Note 19 - Related Party Transaction (Details) [Line Items]
Asset Impairment Charges	$100,000

Note_20_Segment_Information_De

Note 20 - Segment Information (Details) - Assets and Operations of Report Segments (USD $)	3 Months Ended															12 Months Ended
	Dec. 28, 2014		Sep. 28, 2014		Jun. 29, 2014		Mar. 30, 2014	Dec. 29, 2013		Sep. 29, 2013		Jun. 30, 2013		Mar. 31, 2013		Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Fiscal 2014
Net revenue	$12,825,000	[1]	$15,930,000	[2]	$14,107,000	[3]	$12,310,000	$11,445,000	[4]	$15,492,000	[5]	$8,549,000	[6]	$3,304,000	[6]	$55,172,000	$38,790,000	$10,952,000
Management fee revenue b Rocky Gap																	7,762,000	7,726,000
Management fee expense b Rocky Gap																-22,566,000	-19,332,000	-10,191,000
Recovery of impairment on notes receivable										17,400,000							17,382,000
Gain on extinguishment of liabilities										3,800,000							3,752,000
Gain on sale of cost method investment																2,391,000
Charges related to arbitration award																-2,500,000		2,160,000
Impairments and other losses																-21,000,000	-3,400,000	-4,500,000
Amortization of intangible assets related to operating casinos																	-716,000	-1,056,000
Depreciation and amortization expense																-3,513,000	-2,273,000	-675,000
Earnings (loss) from operations																-24,000,000	13,400,000	-7,100,000
Interest expense																-1,200,000	-1,200,000	-900,000
Gain on modification of debt																	1,658,000
Total assets	122,029,000							147,261,000								122,029,000	147,261,000	119,700,000
Capital expenditures																4,500,000	20,700,000	8,700,000
Investment in unconsolidated investees								20,997,000									20,997,000	20,200,000
Rocky Gap Resort [Member] | Operating Segments [Member]
Fiscal 2014
Net revenue																55,000,000	30,900,000	3,200,000
Management fee expense b Rocky Gap																-1,600,000	-700,000
Impairments and other losses																		-1,200,000
Depreciation and amortization expense																-3,300,000	-2,100,000	-500,000
Earnings (loss) from operations																3,200,000	-5,200,000	-2,700,000
Interest expense																-1,200,000	-700,000
Gain on modification of debt																	1,700,000
Total assets	35,700,000							34,400,000								35,700,000	34,400,000	12,000,000
Capital expenditures																4,300,000	20,600,000	8,700,000
Indian Casino Projects [Member] | Operating Segments [Member]
Fiscal 2014
Net revenue																	7,800,000	7,700,000
Recovery of impairment on notes receivable																	17,400,000
Gain on extinguishment of liabilities																	3,800,000
Impairments and other losses																	-3,400,000	-1,800,000
Amortization of intangible assets related to operating casinos																	-700,000	-1,100,000
Earnings (loss) from operations																	24,500,000	4,400,000
Interest expense																	-500,000	-900,000
Total assets																		46,700,000
Other Segments [Member] | Operating Segments [Member]
Fiscal 2014
Net revenue																1,800,000	800,000	100,000
Management fee revenue b Rocky Gap																1,600,000	700,000
Gain on sale of cost method investment																2,400,000
Charges related to arbitration award																-2,500,000
Impairments and other losses																-21,000,000		-1,500,000
Depreciation and amortization expense																-200,000	-200,000	-200,000
Earnings (loss) from operations																-27,200,000	-5,900,000	-8,800,000
Total assets	86,300,000							112,900,000								86,300,000	112,900,000	61,000,000
Capital expenditures																200,000	100,000
Investment in unconsolidated investees								21,000,000									21,000,000	20,200,000
Consolidation, Eliminations [Member]
Fiscal 2014
Net revenue																-1,600,000	-700,000
Management fee revenue b Rocky Gap																-1,600,000	-700,000
Management fee expense b Rocky Gap																$1,600,000	$700,000
[1]	Results included gain on sale of cost method investment of $1.4 million related to the investment in DEC.
[2]	Results included impairment losses of $21.0 million related to the write-down of the investment in Rock Ohio Ventures and charges related to arbitration award of $2.5 million related to the matter of Jerry Argovitz v. Lakes Entertainment, Inc. and Lakes Shingle Springs, Inc.
[3]	Results included gain on sale of cost method investment of $1.0 million related to the investment in DEC.
[4]	Results included a gain of $1.7 million related to the modification of its Financing Facility with Centennial Bank to reduce the interest rate from 10.5% to 5.5%.
[5]	Results included recovery of impairment on notes receivable of $17.4 million related to the Debt Termination Agreement with the Shingle Springs Tribe, gain on extinguishment of liabilities of $3.8 million associated with contract acquisition costs related to the project with the Shingle Springs Tribe that were no longer owed upon entering into the Debt Termination Agreement with the Shingle Springs Tribe, and impairment charges of $2.4 million related to the intangible assets associated with the development and management agreement with the Shingle Springs Tribe, which were considered fully impaired upon entering into the Debt Termination Agreement. Results also included an impairment charge of $1.0 million related to receivables from related parties that were directly related to the development and opening of Lakes' Indian casino projects which were determined to be uncollectible during the third quarter of 2013.
[6]	Results included approximately $0.3 million and $0.9 million of preopening expenses related to the Rocky Gap project for the first and second quarters of 2013, respectively.

Note_21_Selected_Quarterly_Fin2

Note 21 - Selected Quarterly Financial Information (Unaudited) (Details) (USD $)	3 Months Ended		12 Months Ended		3 Months Ended
	Sep. 28, 2014	Sep. 29, 2013	Dec. 28, 2014	Dec. 29, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 28, 2014	Jun. 29, 2014	Dec. 29, 2013
Note 21 - Selected Quarterly Financial Information (Unaudited) (Details) [Line Items]
Cost-method Investments, Realized Gain (Loss)			$2,391,000
Cost-method Investments, Other than Temporary Impairment	21,000,000
			-2,530,000
Pre-Opening Costs				1,184,000
Allowance for Doubtful Accounts Receivable, Recoveries		17,400,000		17,382,000
Gains (Losses) on Extinguishment of Debt		3,800,000		3,752,000
Gains (Losses) on Restructuring of Debt				1,658,000
Scenario, Previously Reported [Member] | Financing Facility [Member] | Centennial Bank [Member]
Note 21 - Selected Quarterly Financial Information (Unaudited) (Details) [Line Items]
Line of Credit Facility, Interest Rate at Period End				10.50%					10.50%
Rocky Gap Resort [Member]
Note 21 - Selected Quarterly Financial Information (Unaudited) (Details) [Line Items]
Pre-Opening Costs					900,000	300,000
Shingle Springs Tribe [Member]
Note 21 - Selected Quarterly Financial Information (Unaudited) (Details) [Line Items]
Impairment of Intangible Assets, Finite-lived		2,400,000
Indian Casino Projects [Member] | Accounts Receivable [Member]
Note 21 - Selected Quarterly Financial Information (Unaudited) (Details) [Line Items]
Asset Impairment Charges		1,000,000
Dania Entertainment Center [Member]
Note 21 - Selected Quarterly Financial Information (Unaudited) (Details) [Line Items]
Cost-method Investments, Realized Gain (Loss)								1,000,000
Cost-method Investments, Realized Gains							1,400,000
Jerry Argovitz Litigation [Member]
Note 21 - Selected Quarterly Financial Information (Unaudited) (Details) [Line Items]
	-2,500,000
Financing Facility [Member] | Centennial Bank [Member]
Note 21 - Selected Quarterly Financial Information (Unaudited) (Details) [Line Items]
Gains (Losses) on Restructuring of Debt									$1,700,000
Line of Credit Facility, Interest Rate at Period End				5.50%					5.50%

Note_21_Selected_Quarterly_Fin3

Note 21 - Selected Quarterly Financial Information (Unaudited) (Details) - Quarterly Results (USD $)	3 Months Ended															12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 28, 2014		Sep. 28, 2014		Jun. 29, 2014		Mar. 30, 2014	Dec. 29, 2013		Sep. 29, 2013		Jun. 30, 2013		Mar. 31, 2013		Dec. 28, 2014	Dec. 29, 2013	Dec. 30, 2012
Quarterly Results [Abstract]
Net revenues	$12,825	[1]	$15,930	[2]	$14,107	[3]	$12,310	$11,445	[4]	$15,492	[5]	$8,549	[6]	$3,304	[6]	$55,172	$38,790	$10,952
Earnings (loss) from operations	192	[1]	-22,822	[2]	326	[3]	-1,647	-2,228	[4]	18,758	[5]	-1,243	[6]	-1,878	[6]	-23,951	13,409	-7,089
Net earnings (loss)	($58)	[1]	($23,076)	[2]	$57	[3]	($1,768)	($859)	[4]	$19,599	[5]	$244	[6]	($333)	[6]	($24,845)	$18,651	$3,221
Earnings (loss) per basic share (in Dollars per share)	$0	[1]	($1.72)	[2]	$0	[3]	($0.14)	($0.06)	[4]	$1.48	[5]	$0.02	[6]	($0.03)	[6]	($1.86)	$1.41	$0.24
[1]	Results included gain on sale of cost method investment of $1.4 million related to the investment in DEC.
[2]	Results included impairment losses of $21.0 million related to the write-down of the investment in Rock Ohio Ventures and charges related to arbitration award of $2.5 million related to the matter of Jerry Argovitz v. Lakes Entertainment, Inc. and Lakes Shingle Springs, Inc.
[3]	Results included gain on sale of cost method investment of $1.0 million related to the investment in DEC.
[4]	Results included a gain of $1.7 million related to the modification of its Financing Facility with Centennial Bank to reduce the interest rate from 10.5% to 5.5%.
[5]	Results included recovery of impairment on notes receivable of $17.4 million related to the Debt Termination Agreement with the Shingle Springs Tribe, gain on extinguishment of liabilities of $3.8 million associated with contract acquisition costs related to the project with the Shingle Springs Tribe that were no longer owed upon entering into the Debt Termination Agreement with the Shingle Springs Tribe, and impairment charges of $2.4 million related to the intangible assets associated with the development and management agreement with the Shingle Springs Tribe, which were considered fully impaired upon entering into the Debt Termination Agreement. Results also included an impairment charge of $1.0 million related to receivables from related parties that were directly related to the development and opening of Lakes' Indian casino projects which were determined to be uncollectible during the third quarter of 2013.
[6]	Results included approximately $0.3 million and $0.9 million of preopening expenses related to the Rocky Gap project for the first and second quarters of 2013, respectively.

Note_22_Subsequent_Events_Deta

Note 22 - Subsequent Events (Details) (USD $)	0 Months Ended	12 Months Ended
	Jan. 25, 2015	Dec. 29, 2013	Dec. 30, 2012	Dec. 28, 2014	Sep. 28, 2014	Jun. 29, 2014
Note 22 - Subsequent Events (Details) [Line Items]
Cost Method Investments		$20,997,000	$20,200,000
Subsequent Event [Member] | Rock Ohio Ventures [Member]
Note 22 - Subsequent Events (Details) [Line Items]
Payments for (Proceeds from) Investments	-800,000
Rock Ohio Ventures [Member]
Note 22 - Subsequent Events (Details) [Line Items]
Payments for (Proceeds from) Investments		21,000,000
Cost Method Investments		$21,000,000		$0	$0	$21,000,000