ClubCorp (MYCC) Inactive 10-Q1 May 142014 Q1 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 25, 2014	Apr. 24, 2014	Jun. 11, 2013
Document and Entity Information	'	'	'
Entity Registrant Name	'ClubCorp Holdings, Inc.	'	'
Entity Central Index Key	'0001577095	'	'
Document Type	'10-Q	'	'
Document Period End Date	25-Mar-14	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-30	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Filer Category	'Non-accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	64,417,980	'
Trading Symbol	'MYCC	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q1	'	'
Entity Public Float	'	'	$0

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 25, 2014	Mar. 19, 2013
REVENUES:	'	'
Club operations	$122,817	$114,338
Food and beverage	42,306	39,916
Other revenues	600	806
Total revenues	165,723	155,060
DIRECT AND SELLING, GENERAL AND ADMINISTRATIVE EXPENSES:	'	'
Club operating costs exclusive of depreciation (includes $240 and $0 related to equity-based compensation expense for the twelve weeks ended March 25, 2014 and March 19, 2013, respectively)	110,986	104,193
Cost of food and beverage sales exclusive of depreciation	14,480	13,868
Depreciation and amortization	16,446	16,155
Provision for doubtful accounts	-236	710
Loss on disposals of assets	2,069	1,219
Equity in earnings from unconsolidated ventures	-510	-217
Selling, general and administrative (includes $592 and $0 related to equity-based compensation expense for the twelve weeks ended March 25, 2014 and March 19, 2013, respectively)	11,496	9,908
OPERATING INCOME	10,992	9,224
Interest and investment income	82	75
Interest expense	-15,726	-19,580
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	-4,652	-10,281
INCOME TAX BENEFIT (EXPENSE)	864	-205
(LOSS) INCOME FROM CONTINUING OPERATIONS	-3,788	-10,486
Loss from discontinued clubs, net of income tax benefit of $3 and $0 for the twelve weeks ended March 25, 2014 and March 19, 2013, respectively	0	-5
Net loss	-3,788	-10,491
NET LOSS ATTRIBUTABLE TO NONCONTROLLING INTERESTS	62	41
NET (LOSS) INCOME ATTRIBUTABLE TO CLUBCORP	-3,726	-10,450
Foreign currency translation, net of tax	-319	1,082
OTHER COMPREHENSIVE INCOME (LOSS)	-319	1,082
COMPREHENSIVE (LOSS) INCOME	-4,107	-9,409
COMPREHENSIVE LOSS ATTRIBUTABLE TO NONCONTROLLING INTERESTS	62	41
COMPREHENSIVE (LOSS) INCOME ATTRIBUTABLE TO CLUBCORP	($4,045)	($9,368)
Weighted Average Number of Shares Outstanding, Basic	63,762	50,570
Weighted Average Number of Shares Outstanding, Diluted	63,762	50,570
Income (Loss) Per Basic Share from Continuing Operations, Excluding Portion Attributable to Noncontrolling Interest	($0.06)	($0.21)
Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Basic Share	$0	$0
Earnings Per Share, Basic	($0.06)	($0.21)
Income (Loss) Per Diluted Share from Continuing Operations, Excluding Portion Attributable to Noncontrolling Interest	($0.06)	($0.21)
Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Diluted Share	$0	$0
Earnings Per Share, Diluted	($0.06)	($0.21)
Common Stock, Dividends, Per Share, Declared	$0.12	$0.69

CONSOLIDATED_STATEMENTS_OF_OPE1

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 25, 2014	Mar. 19, 2013
Income Statement [Abstract]	'	'
Equity-based compensation included in Club Operating Costs	$240	$0
Allocated Share-based Compensation Expense	592	0
Income (loss) from discontinued clubs, income tax benefit	$3	$0

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 25, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Mar. 25, 2014	Dec. 31, 2013
CURRENT ASSETS:	'	'
Cash and cash equivalents	$60,051	$53,781
Receivables, net of allowances of $3,138 and $3,666 at March 25, 2014 and December 31, 2013, respectively	59,261	83,161
Inventories	17,581	15,819
Prepaids and other assets	15,106	13,339
Deferred tax assets	7,780	10,403
Total current assets	159,779	176,503
Investments	8,542	8,032
Property and equipment, net (includes $9,330 and $9,347 related to VIEs at March 25, 2014 and December 31, 2013, respectively)	1,244,900	1,234,903
Notes receivable, net of allowances of $632 and $724 at March 25, 2014 and December 31, 2013, respectively	4,973	4,756
Goodwill	258,459	258,459
Intangibles, net	27,125	27,234
Other assets	26,474	26,330
TOTAL ASSETS	1,730,252	1,736,217
CURRENT LIABILITIES:	'	'
Current maturities of long-term debt	11,614	11,567
Membership initiation deposits - current portion	116,585	112,212
Accounts payable	25,500	26,764
Accrued expenses	37,984	36,772
Accrued taxes	19,652	20,455
Other liabilities	70,816	79,300
Total current liabilities	282,151	287,070
Long-term debt (includes $13,283 and $13,157 related to VIEs at March 25, 2014 and December 31, 2013, respectively)	648,180	638,112
Membership initiation deposits	205,845	204,152
Deferred tax liability	207,931	210,989
Other liabilities (includes $21,472 and $21,233 related to VIEs at March 25, 2014 and December 31, 2013, respectively)	159,196	157,944
Total liabilities	1,503,303	1,498,267
Commitments and contingencies (See Note 13)	'	'
EQUITY	'	'
Common stock of ClubCorp Holdings, Inc., $0.01 par value, 200,000,000 shares authorized; 64,216,801 and 63,789,730 issued and outstanding at March 25, 2014 and December 31, 2013, respectively	642	638
Additional paid-in capital	313,376	320,274
Accumulated other comprehensive loss	-1,389	-1,070
Retained deficit	-96,395	-92,669
Total stockholders' equity	216,234	227,173
Noncontrolling interests in consolidated subsidiaries and variable interest entities	10,715	10,777
Total equity	226,949	237,950
TOTAL LIABILITIES AND EQUITY	$1,730,252	$1,736,217

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 25, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Receivables, allowances	$3,138,000	$3,666,000
Property and equipment, net, related to VIEs	9,330,000	9,347,000
Notes receivable, allowances	632,000	724,000
Long-term debt, related to VIEs	13,283,000	13,157,000
Variable Interest Entity, Consolidated, Carrying Amount, Other Long Term Liabilities	$21,472	$21,233
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, shares issued (in shares)	64,216,801	63,789,730
Common stock, shares outstanding (in shares)	64,216,801	63,789,730

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 25, 2014	Mar. 19, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	($3,788)	($10,491)
Adjustments to reconcile net loss to cash flows from operating activities:	'	'
Depreciation	16,338	15,496
Amortization	108	659
Bad debt expense	-228	712
Equity in earnings from unconsolidated ventures	-510	-217
Distribution from investment in unconsolidated ventures	0	762
Loss on disposals of assets	2,071	1,215
Amortization and write-off of debt issuance costs	579	522
Accretion of discount on member deposits	4,638	4,618
Amortization of above and below market rent intangibles	-64	62
Share-based Compensation	832	0
Net change in deferred tax assets and liabilities	-1,735	-7,367
Net change in prepaid expenses and other assets	-4,190	-1,948
Net change in receivables and membership notes	24,750	-2,982
Net change in accounts payable and accrued liabilities	-52	584
Net change in other current liabilities	-9,965	22,977
Net change in other long-term liabilities	676	-682
Net cash provided by operating activities	29,460	23,920
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Purchase of property and equipment	-12,425	-7,862
Payments to Acquire Businesses, Net of Cash Acquired	-10,903	0
Proceeds from dispositions	202	32
Net change in restricted cash and capital reserve funds	-148	-43
Return of capital in equity investments	0	760
Net cash used in investing activities	-23,274	-7,113
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Repayments of long-term debt	-3,100	-3,524
Proceeds from Issuance of Long-term Debt	11,200	0
Payments of Capital Distribution	-7,622	-35,000
Proceeds from new membership initiation deposits	164	94
Repayments of membership initiation deposits	-530	-256
Net cash used in financing activities	112	-38,686
EFFECT OF EXCHANGE RATE CHANGES ON CASH	-28	113
NET INCREASE IN CASH AND CASH EQUIVALENTS	6,270	-21,766
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	53,781	81,965
CASH AND CASH EQUIVALENTS - END OF PERIOD	60,051	60,199
Supplemental Cash Flow Information [Abstract]	'	'
Interest Paid	1,028	5,784
Income Taxes Paid	$202	$197

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (USD $)	Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Retained Deficit	Noncontrolling Interests in Consolidated Subsidiaries	Common Stock
In Thousands, except Share data, unless otherwise specified	USD ($)	USD ($)	USD ($)	USD ($)	USD ($)	USD ($)	Common Stock
BALANCE at Dec. 25, 2012	$143,082	$506	$184,460	($672)	($51,777)	$10,565	'
Common stock, shares outstanding (in shares)	'	'	'	'	'	'	50,569,730
Stockholders' Equity, Other Shares	'	'	'	'	'	'	0
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'
Payments of Capital Distribution	-35,000	0	-35,000	0	0	0	'
Net loss	-10,491	0	0	0	-10,450	-41	'
Other comprehensive income (loss)	1,082	0	0	1,082	0	0	'
BALANCE at Mar. 19, 2013	98,673	506	149,460	410	-62,227	10,524	'
BALANCE at Dec. 31, 2013	237,950	638	320,274	-1,070	-92,669	10,777	'
Stock Issued During Period, Shares, Other	'	'	'	'	'	'	211,596
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures	'	'	'	'	'	'	215,475
Common stock, shares outstanding (in shares)	64,216,801	'	'	'	'	'	64,216,801
Stockholders' Equity, Other Shares	'	'	'	'	'	'	0
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'
Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures	0	2	-2	0	0	0	'
Stock Issued During Period, Value, Other	0	2	-2	0	0	0	'
Distributions declared, but unpaid	-7,726	0	-7,726	0	0	0	'
Share-based Compensation	832	0	832	0	0	0	'
Net loss	-3,788	0	0	0	-3,726	-62	'
Other comprehensive income (loss)	-319	0	0	-319	0	0	'
BALANCE at Mar. 25, 2014	$226,949	$642	$313,376	($1,389)	($96,395)	$10,715	'

ORGANIZATION

ORGANIZATION	3 Months Ended
ORGANIZATION	Mar. 25, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
ORGANIZATION	'
	ORGANIZATION AND DESCRIPTION OF THE BUSINESS

	ClubCorp Holdings, Inc. (“Holdings”) and its wholly owned subsidiaries CCA Club Operations Holdings, LLC (“Operations' Parent”) and ClubCorp Club Operations, Inc. (“Operations”, together with Holdings and Operations' Parent, “ClubCorp”) were formed on November 10, 2010, as part of a reorganization (“ClubCorp Formation”) of ClubCorp, Inc. (“CCI”), which was effective as of November 30, 2010, for the purpose of operating and managing golf and country clubs, business, sports and alumni clubs. On September 25, 2013, Holdings completed an initial public offering (our “IPO”). As of March 25, 2014, the majority of Holdings' common stock is owned by Fillmore CCA Investment, LLC (“Fillmore”), which is wholly owned by an affiliate of KSL Capital Partners, LLC (“KSL”), a private equity fund that invests primarily in the hospitality and leisure business. ClubCorp, together with its subsidiaries, may be referred to as “we”, “us”, “our” or the “Company”.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Mar. 25, 2014
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Basis of Presentation—The consolidated condensed financial statements reflect the consolidated operations of ClubCorp, its subsidiaries and certain variable interest entities (“VIEs”). The consolidated condensed financial statements presented herein reflect our financial position, results of operations, cash flows and changes in equity in conformity with accounting principles generally accepted in the United States, or “GAAP”. All intercompany accounts have been eliminated.

	The accompanying consolidated condensed financial statements have been prepared by Holdings and are unaudited. Certain information and footnote disclosures normally included in financial statements presented in accordance with GAAP have been omitted from the accompanying financial statements. We believe the disclosures made are adequate to make the information presented not misleading. However, the financial statements should be read in conjunction with the consolidated financial statements and notes thereto of Holdings for the year ended December 31, 2013.

	We believe that the accompanying consolidated condensed financial statements reflect all adjustments, including normal recurring items, considered necessary for a fair presentation of the interim periods. Interim results are not necessarily indicative of fiscal year performance because of the impact of seasonal and short-term variations and other factors such as timing of acquisitions and dispositions of facilities.

	We have two reportable segments (1) golf and country clubs and (2) business, sports and alumni clubs. These segments are managed separately and discrete financial information, including Adjusted EBITDA (“Adjusted EBITDA”), a key financial measurement of segment profit and loss, is reviewed regularly by the chief operating decision maker to evaluate performance and allocate resources. See Note 12.

	Use of Estimates—The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported in the consolidated condensed financial statements and accompanying notes. Actual results could differ materially from such estimated amounts.

	Revenue Recognition—Revenues from club operations, food and beverage and merchandise sales are recognized at the time of sale or when the service is provided and are reported net of sales taxes. Revenues from membership dues are generally billed monthly and recognized in the period earned.

	At a majority of our private clubs, members are expected to pay an initiation fee or deposit upon their acceptance as a member to the club. In general, initiation fees are not refundable, whereas initiation deposits are not refundable until a fixed number of years (generally 30) after the date of acceptance of a member. We recognize revenue related to membership initiation fees and deposits over the expected life of an active membership. For membership initiation deposits, the difference between the amount paid by the member and the present value of the refund obligation is deferred and recognized within club operations revenue on the consolidated condensed statements of operations over the expected life of an active membership. The present value of the refund obligation is recorded as a membership initiation deposit liability in the consolidated condensed balance sheets and accretes over the nonrefundable term using the effective interest method with an interest rate defined as our incremental borrowing rate adjusted to reflect a 30-year time frame. The accretion is included in interest expense.

	The majority of membership initiation fees sold are not refundable and are deferred and recognized within club operations revenue on the consolidated condensed statements of operations over the expected life of an active membership.

	Membership initiation fees and deposits recognized within club operations revenue on the consolidated condensed statements of operations was $3.0 million and $3.9 million for the twelve weeks ended March 25, 2014 and March 19, 2013, respectively.

	Foreign Currency—The functional currency of our entities located outside the United States of America is the local currency. Assets and liabilities denominated in foreign currencies are translated into U.S. dollars at the current exchange rate in effect at period-end. All foreign income and expenses are translated at the monthly weighted-average exchange rates during the year. Translation gains and losses are reported separately, net of tax of $0.0 million for all periods presented, as a component of comprehensive loss, until realized. No translation gains or losses have been reclassified into earnings for the twelve weeks ended March 25, 2014 or March 19, 2013. Realized foreign currency transaction gains and losses are reflected in the consolidated condensed statements of operations and comprehensive loss in club operating costs.

	Income Taxes—We recognize the tax benefit from an uncertain tax position only if it is “more likely than not” that the tax position will be sustained upon examination by the taxing authorities, based on the technical merits of the position. If the position drops below the “more likely than not” standard, the benefit can no longer be recognized. Assumptions, judgment and the use of estimates are required in determining if the “more likely than not” standard has been met when developing the provision for income taxes. We recognize accrued interest and penalties related to uncertain tax positions as a component of income tax expense.

	Equity-Based Awards—We measure the cost of employee services rendered in exchange for equity-based compensation based upon the grant date fair market value. The value is recognized over the requisite service period, which is generally the vesting period. During the twelve weeks ended March 25, 2014, we recognized equity-based compensation expense of $0.8 million ($0.6 million net of tax benefit), of which $0.2 million and $0.6 million were recognized within club operating costs and selling, general and administrative expenses, respectively, in the consolidated condensed statements of operations. No equity-based compensation expense was recognized in the twelve weeks ended March 19, 2013. As of March 25, 2014, there was approximately $5.8 million of unrecognized expense, adjusted for estimated forfeitures, related to non-vested, equity-based awards granted to employees, which is expected to be recognized over a weighted average period of approximately 1.9 years.

	The ClubCorp Holdings, Inc. 2012 Stock Award Plan, which was amended and restated as of August 14, 2013 (the “Stock Plan”) provides for an aggregate amount of no more than 4.0 million shares of common stock to be available for awards. The Stock Plan provides for the grant of stock options, restricted stock awards, restricted stock units, performance-based awards and other equity-based incentive awards. To date, we have granted restricted stock awards, restricted stock units (“RSUs”), and performance restricted stock units (“PSUs”) under the Stock Plan. As of March 25, 2014, approximately 3.0 million shares of common stock were available for future issuance under the Stock Plan.
	On April 1, 2012, Holdings granted RSUs to certain executives under the Stock Plan. The RSUs vest based on satisfaction of both a time condition subject to the holders' continued employment and a liquidity condition. The time condition is satisfied with respect to one-third of the RSUs on each of the first three anniversaries of the grant date, subject to the holder remaining employed by us. The liquidity condition is satisfied upon the earlier of a change of control (as defined in the Stock Plan) or after a period of time following the effective date of an initial public offering by us. On March 15, 2014, the required time period following our IPO was satisfied and the liquidity vesting requirement was met, at which time one third of the RSUs granted were converted into 211,596 shares of our common stock. The remaining RSUs will convert into shares of our common stock upon satisfaction of the remaining time vesting requirements. As of March 25, 2014, 402,367 RSUs remain outstanding. Subsequent to the twelve weeks ended March 25, 2014, on April 1, 2014, 201,179 of these RSUs vested and were converted into shares of our common stock.

	During the twelve weeks ended March 25, 2014, on January 17, 2014, and on February 7, 2014, we granted 103,886 and 111,589 shares of restricted stock, respectively, to certain participants under the Stock Plan. Under the terms of the grants, the restrictions will be removed upon satisfaction of time vesting requirements.

	Also during the twelve weeks ended March 25, 2014, on February 7, 2014, we granted 111,610 PSUs to certain participants under the Stock Plan. Under the terms of the grants, the PSUs will convert into shares of our common stock upon satisfaction of (i) time vesting requirements and (ii) the applicable performance based requirements. The number of performance restricted stock units issued under these grants represents the target number of such units that may be earned, based on the Company's total shareholder return over the applicable performance periods compared with a peer group. If more than the target number of performance restricted stock units vest at the end of a performance period because the Company's total shareholder return exceeds certain percentile thresholds of the peer group, additional shares will be issued under the Stock Plan at that time.

	Prior to our IPO, unit awards were issued under a Management Profits Interest Program (“MPI”) which constituted grants of time-vesting non-voting profits interests in Fillmore. These awards entitled MPI participants to participate in the appreciation of the value of Fillmore above an applicable threshold and thereby share in its future profits. In connection with the consummation of our IPO, the MPI participants surrendered all unit awards then held by them in exchange for an aggregate of 2,251,027 shares of Holdings' common stock previously held by Fillmore, 218,500 of which remain subject to time vesting requirements as of March 25, 2014.

	Recently Issued Accounting Pronouncements

	In July 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2013-11 (“ASU 2013-11”), Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. ASU No. 2013-11 clarifies that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The assessment of whether a deferred tax asset is available is based on the unrecognized tax benefit and deferred tax asset that exist at the reporting date and should be made presuming disallowance of the tax position at the reporting date. ASU 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Our adoption of ASU 2013-11 during the twelve weeks ended March 25, 2014 did not materially impact on our consolidated condensed financial statements.

	In April 2014, the FASB issued Accounting Standards Update No. 2014-8 (“ASU 2014-8”), Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. ASU No. 2014-8 amends guidance for reporting discontinued operations and disposals of components of an entity. The amended guidance requires that a disposal representing a strategic shift that has (or will have) a major effect on an entity's financial results or a business activity classified as held for sale should be reported as discontinued operations. The amended guidance also expands the disclosure requirements for discontinued operations and adds new disclosures for individually significant dispositions that do not qualify as discontinued operations. This ASU is effective prospectively for fiscal years, and interim reporting periods within those years, beginning after December 15, 2014 (early adoption is permitted only for disposals that have not been previously reported). We are still evaluating the impact that our adoption of ASU 2014-8 will have on our consolidated financial position or results of operations.

VARIABLE_INTEREST_ENTITIES

VARIABLE INTEREST ENTITIES	3 Months Ended
	Mar. 25, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
VARIABLE INTEREST ENTITIES	'
	VARIABLE INTEREST ENTITIES

	Consolidated VIEs include three managed golf course properties and certain realty interests which we define as “Non-Core Development Entities”. We have determined we are the primary beneficiary of these VIEs as we have the obligation to absorb the majority of losses from and direct activities of these operations. One of these managed golf course property VIEs is financed through a loan payable of $1.1 million collateralized by assets of the entity totaling $4.0 million as of March 25, 2014. The other managed golf course property VIEs are financed through advances from us. Outstanding advances as of March 25, 2014 total $3.6 million compared to recorded assets of $6.4 million.

	The VIE related to the Non-Core Development Entities is financed through notes which are payable through cash proceeds related to the sale of certain real estate held by the Non-Core Development Entities.
	The following summarizes the carrying amount and classification of the VIEs' assets and liabilities in the consolidated condensed balance sheets as of March 25, 2014 and December 31, 2013, net of intercompany amounts:



		March 25, 2014			December 31, 2013
	Current assets	$	1,099		$	1,407

	Fixed assets, net	9,330			9,347

	Other assets	$	850		$	850

	Total assets	$	11,279		$	11,604


	Current liabilities	$	1,185		$	1,644

	Long-term debt	13,283			13,157

	Other long-term liabilities	20,216			20,060

	Noncontrolling interest	5,821			5,955

	Company capital	(29,226		)	(29,212		)
	Total liabilities and equity	$	11,279		$	11,604


	Recourse of creditors to these VIEs is limited to the assets of the VIE entities, which total $11.3 million and $11.6 million at March 25, 2014 and December 31, 2013, respectively.

INVESTMENTS

INVESTMENTS	3 Months Ended
	Mar. 25, 2014
Equity Method Investments and Joint Ventures [Abstract]	'
INVESTMENTS	'
	INVESTMENTS

	Equity method investments in golf and business club ventures total $1.3 million and $1.4 million at March 25, 2014 and December 31, 2013, respectively, and include two golf club joint ventures and one business club joint venture. Our share of earnings in the equity investments is included in equity in earnings from unconsolidated ventures in the consolidated condensed statements of operations.

	Additionally, we have one equity method investment of 10.2% in Avendra, LLC, a purchasing cooperative of hospitality companies. The carrying value of the investment was $6.7 million and $6.2 million at March 25, 2014 and December 31, 2013, respectively. Our share of earnings in the equity investment is included in equity in earnings from unconsolidated ventures in the consolidated condensed statements of operations. We have contractual agreements with the joint venture to provide procurement services for our clubs for which we received net volume rebates and allowances. During the twelve weeks ended March 25, 2014 and March 19, 2013, we received no volume rebates and allowances. The difference between the carrying value of the investment and our share of the equity reflected in the joint venture's financial statements at the time of the acquisition of CCI by affiliates of KSL was allocated to intangible assets of the joint venture and amortized over approximately 10 years beginning in 2007. The carrying value of these intangible assets was $5.6 million and $6.0 million at March 25, 2014 and December 31, 2013, respectively.

	Our equity in net income from the investment described in the preceding paragraph is shown below:


		Twelve Weeks Ended
		March 25, 2014			March 19, 2013
	ClubCorp's equity in net income, excluding amortization	$	1,009		$	705

	Amortization	(464		)	(463		)
	ClubCorp's equity in net income	$	545		$	242

FAIR_VALUE

FAIR VALUE	3 Months Ended
	Mar. 25, 2014
Fair Value Disclosures [Abstract]	'
FAIR VALUE	'
	FAIR VALUE

	GAAP establishes a three-tiered fair value hierarchy that prioritizes inputs to valuation techniques used in fair value calculations. The three levels of inputs are defined as follows:

	Level 1—unadjusted quoted prices for identical assets or liabilities in active markets accessible by the Company;

	Level 2—inputs that are observable in the marketplace other than those inputs classified as Level 1; and

	Level 3—inputs that are unobservable in the marketplace and significant to the valuation.

	We maximize the use of observable inputs and minimize the use of unobservable inputs. If a financial instrument uses inputs that fall in different levels of the hierarchy, the instrument is categorized based upon the lowest level of input that is significant to the fair value calculation. We recognize transfers between levels of the fair value hierarchy on the date of the change in circumstances that caused the transfer.

	Fair Value of Financial Instruments
	Debt—We estimate the fair value of our debt obligations, excluding capital lease obligations, as follows, as of March 25, 2014 and December 31, 2013:



		March 25, 2014				December 31, 2013
		Recorded Value		Fair Value		Recorded Value		Fair Value
	Level 2	$	570,856	$	597,611	$	570,856	$	601,775

	Level 3	63,761		54,492		53,132		43,971

	Total	$	634,617	$	652,103	$	623,988	$	645,746


	All debt obligations are considered Level 3 except for the Senior Notes and the Secured Credit Facilities, as defined in Note 9, which are considered Level 2. We use quoted prices for identical or similar liabilities to value debt obligations classified as Level 2. We use adjusted quoted prices for similar liabilities to value debt obligations classified as Level 3. Key inputs include: 1) the determination that certain other debt obligations are similar, 2) nonperformance risk, and 3) interest rates. Changes or fluctuations in these assumptions and valuations will result in different estimates of value. The use of different techniques to determine the fair value of these debt obligations could result in different estimates of fair value at the reporting date.

	The carrying value of other financial instruments including cash, cash equivalents, receivables, notes receivable, accounts payable and other short-term and long-term assets and liabilities approximate their fair values as of March 25, 2014 and December 31, 2013.

	Assets and Liabilities Measured at Fair Value on a Non-recurring Basis

	Our assets and liabilities measured at fair value on a non-recurring basis include equity method investments, property and equipment, mineral rights, goodwill, trade names, liquor licenses, and business combinations. During the twelve weeks ended March 25, 2014 and March 19, 2013, there were no impairments recorded. Assets and liabilities from business combinations were recorded on our consolidated condensed balance sheets at fair value at the date of acquisition. The key assumptions used in determining these values are considered Level 3 measurements. See Note 11.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 25, 2014
Property, Plant and Equipment [Abstract]	'
PROPERTY AND EQUIPMENT	'
	PROPERTY AND EQUIPMENT

	Property and equipment, including capital lease assets, at cost consists of the following at March 25, 2014 and December 31, 2013:



		March 25, 2014			December 31, 2013
	Land and non-depreciable land improvements	$	533,494		$	530,212

	Depreciable land improvements	345,592			339,806

	Buildings and recreational facilities	422,234			416,259

	Machinery and equipment	183,049			181,619

	Leasehold improvements	96,530			95,901

	Furniture and fixtures	73,373			72,687

	Construction in progress	7,091			3,513

		1,661,363			1,639,997

	Accumulated depreciation	(416,463		)	(405,094		)
	Total	$	1,244,900		$	1,234,903


	We evaluate property and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through future cash flows. No impairments were recorded during the twelve weeks ended March 25, 2014 or March 19, 2013.

GOODWILL_AND_INTANGIBLE_ASSETS

GOODWILL AND INTANGIBLE ASSETS	3 Months Ended
	Mar. 25, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
GOODWILL AND INTANGIBLE ASSETS	'
	GOODWILL AND INTANGIBLE ASSETS

	Intangible assets consist of the following at March 25, 2014 and December 31, 2013:



				March 25, 2014										December 31, 2013
	Asset	Useful		Gross Carrying				Accumulated				Net Carrying		Gross Carrying		Accumulated			Net Carrying
		Life		Amount				Amortization				Amount		Amount		Amortization			Amount
	Intangible assets with indefinite lives:

	Trade names			$	24,850							$	24,850	$	24,850				$	24,850

	Liquor Licenses			2,023								2,023		2,023					2,023

	Intangible assets with finite lives:

	Member Relationships	7 years		2,800				(2,639		)		161		2,800		(2,547		)	253

	Management Contracts	9 years		598				(507		)		91		598		(490		)	108

	Total			$	30,271			$	(3,146	)		$	27,125	$	30,271	$	(3,037	)	$	27,234


	Goodwill			$	258,459							$	258,459	$	258,459				$	258,459


	Intangible Assets—Intangible assets include trade names, liquor licenses and member relationships. Intangible asset amortization expense was $0.1 million and $0.7 million for the twelve weeks ended March 25, 2014 and March 19, 2013, respectively. The future amortization expense related to intangible assets with finite lives will be immaterial.

	The following table shows goodwill activity by reporting unit. No impairments have been recorded for either reporting unit.


		Golf & Country Clubs				Business, Sports & Alumni Clubs				Total
	December 31, 2013	$	113,108			$	145,351			$	258,459

	March 25, 2014	$	113,108			$	145,351			$	258,459

CURRENT_AND_LONGTERM_LIABILITI

CURRENT AND LONG-TERM LIABILITIES	3 Months Ended
	Mar. 25, 2014
Payables and Accruals [Abstract]	'
CURRENT AND LONG-TERM LIABILITIES	'
	CURRENT AND LONG-TERM LIABILITIES

	Current liabilities consist of the following at March 25, 2014 and December 31, 2013:



		March 25, 2014		December 31, 2013
	Accrued compensation	$	20,542	$	27,933

	Accrued interest	11,854		2,373

	Other accrued expenses	5,588		6,466

	Total accrued expenses	$	37,984	$	36,772


	Taxes payable other than federal income taxes	$	19,652	$	20,000

	Federal income taxes payable	—		455

	Total accrued taxes	$	19,652	$	20,455


	Advance deposits from members	$	21,193	$	17,305

	Unearned dues	20,184		32,438

	Deferred membership revenues	10,659		10,883

	Insurance reserves	8,175		8,175

	Distributions to owners declared, but unpaid	7,757		7,654

	Other current liabilities	2,848		2,845

	Total other current liabilities	$	70,816	$	79,300


	Other long-term liabilities consist of the following at March 25, 2014 and December 31, 2013:



		March 25, 2014		December 31, 2013
	Uncertain tax positions	$	57,140	$	56,105

	Deferred membership revenues	42,207		42,773

	Casualty insurance loss reserves - long term portion	11,835		11,255

	Above market lease intangibles	1,208		1,347

	Deferred rent	22,930		22,716

	Accrued interest on notes payable related to Non-Core Development Entities	21,356		21,111

	Other	2,520		2,637

	Total other long-term liabilities	$	159,196	$	157,944

DEBT_AND_CAPITAL_LEASES

DEBT AND CAPITAL LEASES	3 Months Ended
	Mar. 25, 2014
Debt Disclosure [Abstract]	'
DEBT AND CAPITAL LEASES	'
	DEBT AND CAPITAL LEASES

	Secured Credit Facilities

	Secured Credit Facilities—In 2010, Operations entered into the secured credit facilities (the “Secured Credit Facilities”). The Secured Credit Facilities were subsequently amended in 2012, 2013 and 2014. As amended through March 25, 2014, the Secured Credit Facilities were comprised of (i) a $301.1 million term loan facility, and (ii) a revolving credit facility with $107.3 million available for borrowing as of March 25, 2014, after deducting $19.6 million of standby letters of credit outstanding and $11.2 million of outstanding borrowings. In addition, the credit agreement governing the Secured Credit Facilities included an accordion feature which provided, subject to lender participation, for increases in the combined revolving and term loan capacity of the Secured Credit Facilities by incremental amounts of (x) $75.0 million, and, after full utilization of such $75.0 million, (y) an additional incremental amount subject to and determined by certain financial covenants.

	As of March 25, 2014, the interest rate on the term loan facility was the higher of (i) 4.0% or (ii) an elected LIBOR plus a margin of 3.0% and the maturity date of the term loan facility is July 24, 2020.

	As of March 25, 2014, the revolving credit facility was comprised of two tranches of revolving credit commitments. As of such date, the first tranche of revolving credit commitments (“Tranche A”) had capacity of $3.1 million, which was reduced by $3.1 million in outstanding standby letters of credit, leaving no amounts available for borrowing under Tranche A. As each outstanding standby letter of credit supported by Tranche A matures, the total Tranche A commitment is reduced to the remaining balance of outstanding standby letters of credit thereunder. Tranche A matures on November 30, 2015.

	As of March 25, 2014, the second tranche of revolving credit commitments (“Tranche B”) had capacity of $135.0 million, which was reduced by $16.5 million of standby letters of credit outstanding and $11.2 million of outstanding borrowings, leaving $107.3 million available for borrowing. Tranche B matures on September 30, 2018 and bears interest at a rate of LIBOR plus a margin of 3.0% per annum. Operations is required to pay a commitment fee on all undrawn amounts under the revolving credit facility and a fee on all outstanding letters of credit, payable quarterly in arrears.

	The credit agreement, as amended through March 25, 2014, contains a senior secured leverage ratio covenant (the “Senior Secured Leverage Ratio”). The Senior Secured Leverage Ratio, defined in the credit agreement as Consolidated Senior Secured Debt (exclusive of the Senior Notes) to Consolidated EBITDA (Adjusted EBITDA), required Operations and its restricted subsidiaries to maintain a leverage ratio of no greater than 4.00:1.00 as of the end of each fiscal quarter. As of March 25, 2014, Operations' leverage ratio was 1.88:1.00.

	The amendments to the Secured Credit Facilities made during 2012, 2013 and 2014 included, among other things, the following key modifications:

	On November 16, 2012, Operations entered into the first amendment to the credit agreement governing the Secured Credit Facilities, which reduced the interest rate on the term loan facility to the higher of (i) 5.0% or (ii) an elected LIBOR plus a margin of 3.75%.

	On July 24, 2013, Operations entered into a second amendment to the credit agreement governing the Secured Credit Facilities to reduce the interest rate on the term loan facility, increase the principal borrowed under the term loan facility, extend the maturity date of the term loan facility, eliminate the quarterly principal payment requirement under the term loan facility, increase the amount of permissible incremental facilities and modify certain financial covenants and non-financial terms and conditions associated with the credit agreement governing the Secured Credit Facilities. The interest rate on the term loan facility was reduced to the higher of (i) 4.25% or (ii) an elected LIBOR plus a margin of 3.25%, with an additional reduction to the higher of (i) 4.0% or (ii) an elected LIBOR plus a margin of 3.0%, upon successful completion of an initial public offering with proceeds of at least $50.0 million, which condition was satisfied on September 25, 2013, by the receipt by Operations, by way of contribution, of the net proceeds from the completion of our IPO. The term loan facility principal balance was increased to $301.1 million and the maturity date of the term loan facility was extended to July 24, 2020.

	On August 30, 2013, Operations entered into a third amendment to the credit agreement governing the Secured Credit Facilities to conditionally secure the $135.0 million incremental revolving credit commitment (Tranche B). The third amendment became effective on September 30, 2013, subsequent to the satisfaction of certain conditions, including the receipt by Operations, by way of contribution, of more than $150.0 million of proceeds from the completion of our IPO. The Tranche B $135.0 million revolving credit commitments mature on September 30, 2018 and borrowings will bear interest at a rate of LIBOR plus a margin of 3.0% per annum. Additionally, the third amendment reduced the existing $50.0 million revolving credit commitment (Tranche A) to $19.6 million, the amount of standby letters of credit outstanding as of the effective date of the third amendment.

	On February 21, 2014, Operations entered into a fourth amendment to the credit agreement governing the Secured Credit Facilities which made only administrative changes to such credit agreement.

	Subsequent to the twelve weeks ended March 25, 2014, on April 11, 2014, Operations entered into a fifth amendment to the credit agreement governing the Secured Credit Facilities to (1) provide an aggregate of $350.0 million of additional senior secured term loans under the existing term loan facility, (2) ease the Senior Secured Leverage Ratio as it relates to (a) payments of excess cash flow and (b) the financial covenant relating to the revolving credit commitments under the credit agreement, (3) modify the accordion feature under the credit agreement to be calculated as (x) $50.0 million, plus (y) after the full utilization of the amount available under clause (x), an additional amount of incremental term or revolving commitments, so long as the Senior Secured Leverage Ratio does not exceed 3.75:1.00, and (4) make other administrative changes to the credit agreement. The Senior Secured Leverage Ratio, as amended, requires Operations and its restricted subsidiaries to maintain a Senior Secured Leverage Ratio of no greater than 5.00:1.00. Incremental borrowings under the term loan facility will bear interest at the same rate as the existing term loans, which is the higher of (i) 4.0% or (ii) an elected LIBOR plus a margin of 3.0%. The incremental term loan continues to mature on July 24, 2020. See Note 16.

	Operations repaid outstanding borrowings of $11.2 million under the revolving credit facility on April 11, 2014.

	As of April 24, 2014, the Secured Credit Facilities are comprised of (i) a $651.1 million term loan facility, and (ii) a revolving credit facility with $118.5 million available for borrowing as of April 24, 2014, after deducting $18.1 million of standby letters of credit outstanding.

	All obligations under the Secured Credit Facilities are guaranteed by Operations' Parent and each existing and all subsequently acquired or organized direct and indirect restricted subsidiaries of ClubCorp, other than certain excluded subsidiaries (collectively, the “guarantors”). The Secured Credit Facilities are secured, subject to permitted liens and other exceptions, by a first-priority perfected security interest in substantially all the assets of the guarantors, including, but not limited to (1) a perfected pledge of all the domestic capital stock owned by Operations and the guarantors, and (2) perfected security interests in and mortgages on substantially all tangible and intangible personal property and material fee-owned property of Operations and the guarantors, subject to certain exclusions.

	Operations is generally required to make interest payments on the last business day of each of March, June, September and December. Operations may be required to prepay the outstanding term loan facility by a percentage of excess cash flows, as defined by the Secured Credit Facilities, each fiscal year end after their annual consolidated financial statements are delivered, which percentage may decrease or be eliminated depending on the results of the Senior Secured Leverage Ratio test at the end of each fiscal year. Additionally, Operations is required to prepay the term loan facility with proceeds from certain asset sales, borrowings and certain insurance claims as defined by the Secured Credit Facilities.

	Operations may voluntarily repay outstanding loans under the Secured Credit Facilities in whole or in part upon prior notice without premium or penalty, other than certain fees incurred in connection with repaying, refinancing, substituting or replacing the existing term loans with new indebtedness.

	Operations is also required to pay a commitment fee on all undrawn amounts under the revolving credit facility and a fee on all outstanding letters of credit, payable in arrears on the last business day of each March, June, September and December.

	The credit agreement governing the Secured Credit Facilities limits Operations' Parent's and Operations' (and most or all of Operations' Parent's subsidiaries') ability to:


	•	create, incur, assume or suffer to exist any liens on any of their assets;


	•	make or hold any investments (including loans and advances);


	•	incur or guarantee additional indebtedness;


	•	enter into mergers or consolidations;


	•	conduct sales and other dispositions of property or assets;


	•	pay dividends or distributions on capital stock or redeem or repurchase capital stock;


	•	change the nature of the business;


	•	enter into transactions with affiliates; and


•	enter into burdensome agreements.

Operations incurred debt issuance costs in conjunction with the issuance of the Secured Credit Facilities of $6.8 million. These have been capitalized and are being amortized over the term of the loan. Operations incurred additional debt issuance costs of $0.8 million in conjunction with the amendment entered into on November 16, 2012, $4.4 million in conjunction with the second amendment entered into on July 24, 2013 and $3.4 million in conjunction with the third amendment entered into on August 30, 2013. These have also been capitalized and are being amortized over the remaining term of the loan. In conjunction with the fifth amendment entered into on April 11, 2014, Operations incurred $3.0 million in debt issuance costs; $1.2 million of these costs will capitalized and amortized over the remaining term of the loan, while $1.8 million will be expensed in the period incurred.

Senior Notes

On November 30, 2010, Operations issued $415.0 million in senior unsecured notes (the “Senior Notes”) with registration rights, bearing interest at 10.0% and maturing December 1, 2018. The interest is payable semiannually in arrears on June 1 and December 1 each year, beginning June 1, 2011. These notes are fully and unconditionally guaranteed on a joint and several basis by most of Operations' subsidiaries (“Guarantor Subsidiaries”), each of which is one hundred percent owned by Operations. The Senior Notes are not guaranteed by certain of Operations' subsidiaries (“Non-Guarantor Subsidiaries”). The indenture governing the Senior Notes limits our (and most or all of Operations' subsidiaries') ability to:


•	incur, assume or guarantee additional indebtedness;


•	pay dividends or distributions on capital stock or redeem or repurchase capital stock;


•	make investments;


•	enter into agreements that restrict the payment of dividends or other amounts by subsidiaries to us;


•	sell stock of our subsidiaries;


•	transfer or sell assets;


•	create liens;


•	enter into transactions with affiliates; and


•	enter into mergers or consolidations.

Subject to certain exceptions, the indenture governing these notes permits Operations and its restricted subsidiaries to incur additional indebtedness, including secured indebtedness.

Operations incurred debt issuance costs in conjunction with the issuance of the Senior Notes of $9.1 million. These were capitalized and were being amortized over the term of the Senior Notes.

On October 28, 2013, Operations repaid $145.3 million in aggregate principal of the $415.0 million in Senior Notes, plus approximately $5.9 million in accrued and unpaid interest thereon, and $14.5 million of redemption premium. This redemption is pursuant to a provision in the indenture governing the Senior Notes that permits the redemption of up to 35% of the aggregate principal amount of the Senior Notes with the net cash proceeds of certain equity offering proceeds at a redemption price equal to 110% of the aggregate principal amount thereof, plus accrued and unpaid interest, if any, to the redemption date. In conjunction with this partial redemption, we expensed the proportionate share of the unamortized debt issuance costs of $2.3 million during the fiscal year ended December 31, 2013.

Subsequent to the twelve weeks ended March 25, 2014, on April 11, 2014, Operations provided notice to the trustee for the Senior Notes that Operations had elected to redeem all of the remaining outstanding Senior Notes at a redemption price of 110.18%, plus accrued and unpaid interest thereon, on May 11, 2014. Operations irrevocably deposited with the trustee $309.2 million, which is the amount sufficient to fund the redemption and to satisfy and discharge Operations' obligations under the Senior Notes and the indenture governing the Senior Notes. This redemption was made pursuant to a provision in the indenture governing the Senior Notes, which allows for redemption prior to December 1, 2014 at a price equal to the principal amount of the Senior Notes redeemed plus accrued and unpaid interest, if any, to the redemption date plus the Make-Whole Premium. The “Make-Whole Premium” is defined as the greater of (1) 1% of the principal amount of the Senior Notes being redeemed or (2) the excess of (a) the present value at such redemption date of (i) the redemption price of the Senior Notes being redeemed at December 1, 2014 plus (ii) all remaining required interest payments due on such Senior Notes through December 1, 2014 (excluding accrued but unpaid interest to the redemption date), computed using a discount rate equal to the Treasury Rate plus 50 basis points over (b) the then outstanding principal amount of the Senior Notes being redeemed. The Make-Whole-Premium of $27.5 million and the write-off of remaining unamortized debt issuance costs of $4.0 million will be accounted for as loss on extinguishment of debt during the period extinguished. See Note 16.

Mortgage Loans

General Electric Capital Corporation (“GECC”)—In July 2008, we entered into a secured mortgage loan with GECC for $32.0 million with an original maturity of July 2011. During the fiscal year ended December 27, 2011, we extended the term of the loan to July 2012. Effective August 1, 2012, we amended the loan agreement with GECC which extended the maturity to November 2015 with two additional twelve month options to extend through November 2017 upon satisfaction of certain conditions of the loan agreement. As of March 25, 2014, we expect to meet the required conditions and currently intend to extend the loan with GECC to November 2017.

BancFirst—In May 2013, we assumed a mortgage loan with BancFirst for $5.0 million with an original maturity of October 2014 and two twelve month options to extend the maturity through October 2016 upon satisfaction of certain conditions in the loan agreement. As of March 25, 2014, we expect to meet the required conditions and currently intend to extend the loan with BancFirst to October 2016.

Long-term borrowings and lease commitments of the Company as of March 25, 2014 and December 31, 2013, are summarized below:


	March 25, 2014						December 31, 2013
	Carrying Value			Interest Rate			Carrying Value			Interest Rate		Interest Rate Calculation	Maturity

Senior Notes	$	269,750		10	%		$	269,750		10	%	Fixed	2018

Secured Credit Facilities

Term Loan	301,106			4	%		301,106			4	%	Greater of (i) 4.0% or (ii) an elected LIBOR + 3.0%	2020

Revolving Credit Borrowings - Tranche A ($3,093 capacity) (1)	—			6	%		—			6	%	Greater of (i) 6.0% or (ii) an elected LIBOR + 4.5%	2015

Revolving Credit Borrowings - Tranche B ($135,000 capacity) (2)	11,200			3.16	%		—			3.25	%	LIBOR plus a margin of 3.0%	2018

Mortgage Loans

General Electric Capital Corporation	30,208			6	%		30,313			6	%	5.00% plus the greater of (i) three month LIBOR or (ii) 1%	2017

Notes payable related to certain Non-Core Development Entities	11,837			9	%		11,837			9	%	Fixed	-3

Atlantic Capital Bank	3,453			4.5	%		3,493			4.5	%	Greater of (i) 3.0% + 30 day LIBOR or (ii) 4.5%	2015

BancFirst	4,574			4.5	%		4,652			4.5	%	Greater of (i) 4.5% or prime rate	2016

Other indebtedness	2,489			4.75% - 8.00%			2,837			4.75% - 8.00%		Fixed	Various


	634,617						623,988

Capital leases	25,177						25,691

	659,794						649,679

Less current portion	(11,614		)				(11,567		)
	$	648,180					$	638,112

______________________


-1	As of March 25, 2014, Tranche A had capacity of $3.1 million, which was reduced by $3.1 million in outstanding standby letters of credit, leaving no amounts available for borrowing under Tranche A.


-2	As of March 25, 2014, Tranche B had capacity of $135.0 million, which was reduced by the $11.2 million outstanding balance and $16.5 million of standby letters of credit outstanding, leaving $107.3 million available for borrowing.


-3	Notes payable related to certain Non-Core Development Entities are payable through the cash proceeds related to the sale of certain real estate held by these Non-Core Development Entities.

The amount of long-term debt maturing in each of the five years subsequent to 2013 and thereafter is as follows. This table reflects the contractual maturity dates as of March 25, 2014.


Year	Debt				Capital Leases				Total
Remainder of 2014	$	1,150			$	7,663			$	8,813

2015	4,730				8,719				13,449

2016	4,568				5,537				10,105

2017	28,885				2,707				31,592

2018 (1)	281,280				542				281,822

Thereafter	314,004				9				314,013

Total	$	634,617			$	25,177			$	659,794

______________________


-1	As described above, subsequent to the twelve weeks ended March 25, 2014, on April 11, 2014, Operations entered into a fifth amendment to the credit agreement governing the Secured Credit Facilities which increased the term loan facility principal balance to $651.1 million. Operations used a portion of the proceeds from the incremental term loan borrowing to irrevocably deposit with the trustee an amount sufficient to pay principal, interest and a redemption premium in order to redeem the Senior Notes. Additionally, Operations used a portion of the proceeds to repay the outstanding balance on the revolving credit facility. The $11.2 million outstanding balance on the revolving credit facility and the $269.8 million outstanding balance on the Senior Notes are both shown in 2018 which were the contractual maturity dates as of March 25, 2014.

INCOME_TAXES

INCOME TAXES	3 Months Ended
INCOME TAXES	Mar. 25, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES

	Holdings files a consolidated federal income tax return. Income taxes recorded are adjusted to the extent losses or other deductions cannot be utilized in the consolidated federal income tax return. We file state tax returns on a separate company basis or unitary basis as required by law. Additionally, certain subsidiaries of Holdings, owned through lower tier joint ventures, file separate tax returns for federal and state purposes.

	Our tax expense or benefit recognized in our interim financial statements is determined by multiplying the year-to-date income or loss by the annual effective tax rate, which is an estimate of the expected relationship between tax expense or benefit for the full year to the pre-tax income or loss for the full year (pre-tax income or loss excluding unusual or infrequently occurring discrete items). Our effective income tax rate for the twelve weeks ended March 25, 2014 and March 19, 2013 was 18.6% and (2.0)%, respectively. For the twelve weeks ended March 25, 2014 and March 19, 2013, the effective tax rate differed from the statutory federal tax rate of 35.0% primarily due to state taxes, changes in uncertain tax positions and certain other permanent differences. The relative impact these items have on the effective tax rate varies based on the forecasted amount of pre-tax income or loss for the year.

	We are subject to taxation in the U.S. federal jurisdiction, as well as various state and foreign jurisdictions. Our annualized effective income tax rate is determined by the level and composition of pre-tax income and the mix of income subject to varying foreign, state and local taxes.

	As of March 25, 2014 and December 31, 2013, we have recorded $57.1 million and $56.1 million, respectively, of unrecognized tax benefits related to uncertain tax positions, including interest and penalties, which are included in other liabilities in the consolidated condensed balance sheets. The majority of unrecognized tax benefits relates to cancellation of indebtedness income stemming from the 2010 ClubCorp Formation and related debt restructuring transactions. The calculation of the cancellation of indebtedness income recognized in connection with the ClubCorp Formation was complex and involved significant judgments and interpretations on our part, including the valuation of assets held at such time. If we were to prevail on all uncertain tax positions, the net effect would be an income tax benefit of approximately $44.0 million, exclusive of any benefits related to interest and penalties.

	Holdings files income tax returns in the U.S. federal jurisdiction, numerous state jurisdictions and in two foreign jurisdictions. We are currently undergoing an Internal Revenue Service (“IRS”) audit of certain components of the tax return for the year ended December 28, 2010, which includes the debt restructuring transactions and related cancellation of indebtedness income amounts. In addition, certain of our foreign subsidiaries are under audit in Mexico for the 2008 and 2009 tax years and have received notification of assessments by the Mexican taxing authorities related to two of these foreign subsidiaries which we are protesting. It is likely that within the next 12 months our unrecognized tax benefits will be impacted by the resolution of some or all of the matters currently under audit by the U.S. and Mexican taxing authorities. However, as audit outcomes and the timing of audit resolutions are subject to significant uncertainty, and given the nature and complexity of the issues involved, we are unable to reasonably estimate the possible amount of change in the unrecognized tax benefits, if any, that may occur within the next 12 months as a result of the above examinations. Nevertheless, we believe we are adequately reserved for our uncertain tax positions as of March 25, 2014.

CLUB_ACQUISITIONS_CLUB_DISPOSI

CLUB ACQUISITIONS, CLUB DISPOSITIONS AND DISCONTINUED OPERATIONS	3 Months Ended
	Mar. 25, 2014
Business Combinations [Abstract]	'
CLUB ACQUISITIONS, CLUB DISPOSITIONS AND DISCONTINUED OPERATIONS	'
	NEW AND ACQUIRED CLUBS

	New and Acquired Clubs

	Assets and liabilities from business combinations were recorded on our consolidated condensed balance sheets at fair value at the date of acquisition. The results of operations of such businesses have been included in the consolidated condensed statements of operations since their date of acquisition.

	Prestonwood Country Club—On March 3, 2014, we acquired Prestonwood Country Club, a private golf club comprised of two properties, The Creek in Dallas, Texas and The Hills in nearby Plano, Texas, with a purchase price of $11.2 million for net cash consideration of $10.9 million. We recorded the following major categories of assets and liabilities, which are subject to change until our information is finalized, no later than twelve months from the acquisition date:


	Depreciable land improvements, property and equipment	$	14,742

	Inventory and prepaid assets	97

	Other current liabilities and accrued taxes	(362		)
	Long-term debt	(280		)
	Deferred tax liability	(1,300		)
	Membership initiation deposits and other liabilities	(1,994		)
	Total	$	10,903

	Paragon Club of Hefei—In March 2014, we began managing and operating Paragon Club of Hefei, a private business club in China.

	Revenues and operating income associated with clubs acquired were not material for the twelve weeks ended March 25, 2014 and March 19, 2013. The pro forma information related to this acquisition is not material to our historical results of operations.

SEGMENT_INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Mar. 25, 2014
Segment Reporting [Abstract]	'
SEGMENT INFORMATION	'
	SEGMENT INFORMATION

	We currently have two reportable segments: (1) golf and country clubs and (2) business, sports and alumni clubs. These segments are managed separately and discrete financial information, including Adjusted EBITDA, a key financial measurement of segment profit and loss, is reviewed regularly by the chief operating decision maker to evaluate performance and allocate resources. Our chief operating decision maker is our Chief Executive Officer. We also use Adjusted EBITDA to assess our ability to service our debt, incur additional debt and meet our capital expenditure requirements.

	We began using Adjusted EBITDA as our measurement of segment profit and loss in fiscal year 2014. Prior to this change, we utilized Segment EBITDA (“Segment EBITDA”) as our measurement of segment profit and loss, but we also presented Adjusted EBITDA on a consolidated basis, as certain financial covenants in certain of our debt agreements utilize this measure of Adjusted EBITDA. These two measurements are not materially different. This change results in alignment of our internal measurement of segment profit and loss with the measurement used to evaluate our performance on a consolidated basis and reduces the number of non-GAAP measurements we report, thus simplifying our financial reporting. The manner in which we calculate Adjusted EBITDA has not changed. For comparability purposes, amounts for the twelve weeks ended March 19, 2013 have been recast.

	Golf and country club operations consist of private country clubs, golf clubs and public golf facilities. Private country clubs provide at least one 18-hole golf course and various other recreational amenities that are open to members and their guests. Golf clubs provide both private and public golf play and usually offer fewer other recreational amenities. Public golf facilities are open to the public and generally provide the same services as golf clubs.

	Business, sports and alumni club operations consist of business clubs, business/sports clubs, sports clubs and alumni clubs. Business clubs provide a setting for dining, business or social entertainment. Sports clubs provide a variety of recreational facilities and business/sports clubs provide a combination of the amenities available at business clubs and sports clubs. Alumni clubs provide the same amenities as business clubs while targeting alumni and staff of universities.

	We also disclose other (“Other”), which consists of other business activities including ancillary revenues related to alliance arrangements, a portion of the revenue associated with upgrade offerings, reimbursements for certain costs of operations at managed clubs, amortization of certain proceeds received from mineral lease and surface right agreements, corporate overhead expenses, and shared services. Other also includes corporate assets such as cash, goodwill, intangible assets, and loan origination fees.

	The table below shows summarized financial information by segment for continuing operations for the twelve weeks ended March 25, 2014 and March 19, 2013:



		Twelve Weeks Ended
		March 25, 2014				March 19, 2013
	Golf and Country Clubs

	Revenues	$	127,771			$	119,250

	Adjusted EBITDA	36,402				32,633


	Business, Sports and Alumni Clubs

	Revenues	$	38,441			$	37,848

	Adjusted EBITDA	6,436				5,712


	Other

	Revenues	$	2,004			$	(68	)

	Adjusted EBITDA	(10,780		)		(8,581		)

	Elimination of intersegment revenues and segment reporting adjustments	$	(2,493	)		$	(1,970	)

	Total

	Revenues	$	165,723			$	155,060

	Adjusted EBITDA	32,058				29,764




		As of
	Total Assets	March 25, 2014				December 31, 2013
	Golf and Country Clubs	1,255,140				1,254,988

	Business, Sports and Alumni Clubs	82,625				90,078

	Other	392,487				391,151

	Consolidated	$	1,730,252			$	1,736,217


	EBITDA is defined as net income before interest expense, loss on extinguishment of debt, income taxes, interest and investment income, and depreciation and amortization. Adjusted EBITDA is defined as EBITDA plus or minus impairments, gain or loss on disposition and acquisition of assets, losses from discontinued operations, non-cash and other adjustments and equity-based compensation expense and an acquisition adjustment. The acquisition adjustment represents deferred revenue related to initiation payments that would have been recognized in the applicable period but for the application of purchase accounting in connection with the acquisition of CCI in 2006. Adjusted EBITDA is based on the definition of Consolidated EBITDA as defined in the credit agreement governing the Secured Credit Facilities and may not be comparable to other companies. The credit agreement governing the Secured Credit Facilities contains certain financial and non-financial covenants which require Operations to maintain specified financial ratios on a rolling four quarter basis and utilize this measure of Adjusted EBITDA.
	The table below provides a reconciliation of our net loss to Adjusted EBITDA for the twelve weeks ended March 25, 2014 and March 19, 2013:



	Twelve Weeks Ended
	March 25, 2014				March 19, 2013
Net loss	$	(3,788	)		$	(10,491	)
Interest expense	15,726				19,580

Income tax (benefit) expense	(864		)		205

Interest and investment income	(82		)		(75		)
Depreciation and amortization	16,446				16,155

EBITDA	$	27,438			$	25,374

Impairments, disposition of assets and loss from discontinued operations (1)	2,069				1,224

Non-cash adjustments (2)	462				810

Other adjustments (3)	196				1,765

Equity-based compensation expense (4)	832				—

Acquisition adjustment (5)	1,061				591

Adjusted EBITDA	$	32,058			$	29,764

______________________


-1	Includes non-cash impairment charges, loss on disposals of assets and net loss from discontinued clubs.


-2	Includes non-cash items related to purchase accounting associated with the acquisition of CCI in 2006 by affiliates of KSL, expense recognized for our long-term incentive plan related to fiscal years 2011 through 2013 and non-cash income related to mineral lease and surface rights agreements.


-3	Represents adjustments permitted by the credit agreement governing the Secured Credit Facilities including cash distributions from equity method investments less earnings of said investments, income or loss attributable to non-controlling equity interests of continuing operations, franchise taxes, adjustments to accruals for unclaimed property settlements, acquisition costs, debt amendment costs, other charges incurred in connection with the ClubCorp Formation and management fees, termination fee and expenses paid to an affiliate of KSL.


-4	Includes equity-based compensation expense, calculated in accordance with GAAP, related to awards held by certain employees, executives and directors.


-5	Represents deferred revenue related to initiation payments that would have been recognized in the applicable period but for the application of purchase accounting in connection with the acquisition of CCI in 2006.

Adjusted EBITDA is not determined in accordance with GAAP and should not be considered as an alternative to, or more meaningful than, operating income or net income (as determined in accordance with GAAP) as a measure of our operating results or net cash provided by operating activities (as determined in accordance with GAAP) as a measure of our cash flows or ability to fund our cash needs. Our measurement of Adjusted EBITDA may not be comparable to similarly titled measures reported by other companies.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
COMMITMENTS AND CONTINGENCIES	Mar. 25, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	COMMITMENTS AND CONTINGENCIES

	We routinely enter into contractual obligations to procure assets used in the day to day operations of our business. As of March 25, 2014, we had capital commitments of $17.6 million at certain of our clubs.

	We currently have sales and use tax audits in progress. We also have audits of certain foreign subsidiaries in progress for which we have received notification of assessments which we have protested. See Note 10. We believe the potential for a liability related to the outcome of these audits may exist. However, we believe that the outcome of these audits would not materially affect our consolidated condensed financial statements.

	We are currently undergoing an IRS audit of certain components of the tax return for the year ended December 28, 2010, which includes the consummation of the ClubCorp Formation. Should the estimates and judgments used in the ClubCorp Formation prove to be inaccurate, our financial results could be materially affected. See Note 10.

	We are currently undergoing audits related to unclaimed property. We believe the potential for a liability related to the outcome of these audits is probable and we have estimated and recorded an immaterial amount within accrued expenses on the consolidated condensed balance sheet as of March 25, 2014.

	Each of our properties is subject to real and personal property taxes. If local taxing authorities reassess the taxable value of certain properties in accordance with local and state regulations, we may be subject to additional property tax assessments, penalties and interest. At March 25, 2014, we have $2.0 million recorded in accrued taxes on the consolidated condensed balance sheet related to certain of these properties. While the outcome of such reassessments cannot be predicted with certainty, we believe that any potential liability from these matters would not materially affect our consolidated condensed financial statements.

	We are subject to certain pending or threatened litigation and other claims that arise in the ordinary course of business. While the outcome of such legal proceedings and other claims cannot be predicted with certainty, after review and consultation with legal counsel, we believe that any potential liability from these matters would not materially affect our consolidated condensed financial statements.

EARNINGS_PER_SHARE_Notes

EARNINGS PER SHARE (Notes)	3 Months Ended
	Mar. 25, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	EARNINGS PER SHARE
	Basic earnings per share (“EPS”) excludes dilution and is computed by dividing net (loss) income attributable to Holdings by the weighted average number of shares of common stock outstanding during the period. Diluted EPS reflects the dilutive effect of equity-based awards that may share in the earnings of Holdings when such shares are either issued or vesting restrictions lapse.
	Presented below is basic and diluted EPS for the twelve weeks ended March 25, 2014 and March 19, 2013 (in thousands, except per share amounts):


		Twelve Weeks Ended
		March 25, 2014						March 19, 2013
		Basic			Diluted			Basic			Diluted
	Loss from continuing operations attributable to ClubCorp	$	(3,726	)	$	(3,726	)	$	(10,445	)	$	(10,445	)
	Weighted-average shares outstanding	63,762			63,762			50,570			50,570

	Effect of dilutive equity-based awards	—			—			—			—

	Total Shares	63,762			63,762			50,570			50,570

	Loss from continuing operations attributable to ClubCorp per share	$	(0.06	)	$	(0.06	)	$	(0.21	)	$	(0.21	)
	For the twelve weeks ended March 25, 2014 there are 0.4 million potential common shares excluded from the calculation of diluted EPS because because the effect of their inclusion would reduce our net loss per share and would be anti-dilutive. Our restricted stock shares include rights to receive dividends that are subject to the risk of forfeiture if service requirements are not satisfied, thus these shares are not considered participating securities and are excluded from our basic weighted-average shares outstanding calculation.

	In connection with the ClubCorp Formation, Holdings was formed on November 10, 2010, with 1,000 shares authorized and issued, with a par value of $0.01. On March 15, 2012, Holdings' articles of incorporation were amended to authorize 2,000,000 shares and Holdings effected a 1,000 for 1 forward stock split. On August 2, 2013, Holdings' articles of incorporation were further amended to authorize 200,000,000 shares and Holdings effected a 50 for 1 forward stock split. On September 6, 2013, Holdings effected a 1.0113946 for 1 forward stock split, resulting in 50,569,730 shares outstanding subsequent to September 6, 2013. EPS is adjusted retroactively for the impact of these forward stock splits for all periods presented.
	During the twelve weeks ended March 19, 2013, on December 26, 2012, we declared a cash dividend of $35.0 million to the owners of our common stock. This dividend was paid on December 27, 2012. During the fiscal year ended December 31, 2013, on December 10, 2013, we declared a cash dividend of $7.7 million, or $0.12 per share of common stock, to all common stockholders of record at the close of business on January 3, 2014. This dividend was paid on January 15, 2014, during the twelve weeks ended March 25, 2014. Furthermore, during the twelve weeks ended March 25, 2014, on March 18, 2014, we declared a cash dividend of $7.7 million, or $0.12 per share of common stock, to all common stockholders of record at the close of business on April 3, 2014. This dividend was paid on April 15, 2014, subsequent to the twelve weeks ended March 25, 2014.
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
	Presented below is basic and diluted EPS for the twelve weeks ended March 25, 2014 and March 19, 2013 (in thousands, except per share amounts):


		Twelve Weeks Ended
		March 25, 2014						March 19, 2013
		Basic			Diluted			Basic			Diluted
	Loss from continuing operations attributable to ClubCorp	$	(3,726	)	$	(3,726	)	$	(10,445	)	$	(10,445	)
	Weighted-average shares outstanding	63,762			63,762			50,570			50,570

	Effect of dilutive equity-based awards	—			—			—			—

	Total Shares	63,762			63,762			50,570			50,570

	Loss from continuing operations attributable to ClubCorp per share	$	(0.06	)	$	(0.06	)	$	(0.21	)	$	(0.21	)

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
RELATED PARTY TRANSACTIONS	Mar. 25, 2014
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	RELATED PARTY TRANSACTIONS

	During the twelve weeks ended March 19, 2013, we were a party to a management agreement (the “Management Agreement”) with an affiliate of KSL, pursuant to which we were provided financial and management consulting services in exchange for an annual fee of $1.0 million. In addition, we agreed to reimburse the management company for all of its reasonable out-of-pocket costs and expenses incurred in providing management services to us and certain of our affiliates. During the twelve weeks ended March 19, 2013, we paid an affiliate of KSL approximately $0.3 million in management fees. The Management Agreement allowed that, in the event of a financing, refinancing or direct or indirect sale of all or substantially all of our equity or assets, the management company may also be entitled to receive a fee equal to 1% of the lenders' maximum commitments, in the case of a financing or refinancing, or 1% of the total consideration paid, in the case of a sale. Effective October 1, 2013, the Management Agreement was terminated and in connection with the termination, we made a one-time payment of $5.0 million during the fiscal year ended December 31, 2013.

	Effective October 1, 2013, we entered into a Financial Consulting Services Agreement with an affiliate of KSL, pursuant to which we are provided certain ongoing financial consulting services. No fees are payable under such agreement, however we have agreed to reimburse the affiliate of KSL for all reasonable out-of-pocket costs and expenses incurred in providing such services to us and certain of our affiliates up to $0.1 million annually. The expense associated with this contract was not material during the twelve weeks ended March 25, 2014.

	On December 27, 2012, during the twelve weeks ended March 19, 2013, we made a $35.0 million distribution to our owners.

	During the twelve weeks ended March 25, 2014 and March 19, 2013, we paid $0.0 million and $0.1 million respectively, to affiliates of KSL for private party events.

	During the twelve weeks ended June 11, 2013 we entered into a consulting services agreement with an affiliate of KSL whereby we provide certain golf-related consulting services in exchange for an annual fee of $0.1 million. The revenue associated with this contract was immaterial during the twelve weeks ended March 25, 2014.

	As of March 25, 2014 we had receivables of $0.2 million and payables of $0.5 million and as of December 31, 2013, we had receivables of $0.2 million and payables of $0.1 million, for outstanding advances from golf and business club ventures in which we have an equity method investment. We recorded $0.1 million and $0.1 million in the twelve weeks ended March 25, 2014 and March 19, 2013, respectively, in management fees from these ventures. As of March 25, 2014 and December 31, 2013, we had a receivable of $2.4 million and $1.8 million, respectively, for volume rebates from Avendra, LLC, the supplier firm in which we have an equity method investment. See Note 4.

	We have entered into arrangements whereby members of certain resorts and clubs owned by affiliates of KSL can pay an upgrade charge to have access to our clubs and facilities. We have revenue sharing arrangements with such resorts and clubs whereby we agree to split the amount of the upgrade charges respectively with such entities. During the twelve weeks ended March 25, 2014 and March 19, 2013, revenue associated with these arrangements was not material.

	We have also entered into arrangements with affiliates of KSL, whereby we remit royalty payments we receive in connection with mineral leases at certain of our golf and country clubs. During the twelve weeks ended March 25, 2014 and March 19, 2013, royalty payments received in connection with these arrangements were not material.

SUBSEQUENT_EVENTS_Notes

SUBSEQUENT EVENTS (Notes)	3 Months Ended
SUBSEQUENT EVENTS (Notes)	Mar. 25, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	SUBSEQUENT EVENTS

	During the twelve weeks ended March 25, 2014, on March 18, 2014, we declared a cash dividend of $7.7 million, or $0.12 per share of common stock, to all common stockholders of record at the close of business on April 3, 2014. This dividend was paid on April 15, 2014, subsequent to the twelve weeks ended March 25, 2014.

	Subsequent to the twelve weeks ended March 25, 2014, on April 11, 2014, Operations entered into a fifth amendment to the credit agreement governing the Secured Credit Facilities. See Note 9.

	Subsequent to the twelve weeks ended March 25, 2014, on April 11, 2014, Operations provided notice to the trustee for the Senior Notes that they had elected to redeem all of the remaining outstanding Senior Notes. Operations irrevocably deposited with the trustee $309.2 million, which is the amount sufficient to fund the redemption and to satisfy and discharge Operations' obligations under the Senior Notes and the indenture. See Note 9.

	Subsequent to the twelve weeks ended March 25, 2014, on April 29, 2014, we acquired the Tournament Players Club (“TPC”) Piper Glen in Charlotte, North Carolina for a purchase price of $3.8 million and the TPC Michigan in Dearborn, Michigan for a purchase price of $3.0 million. We are in the process of finalizing our purchase price allocations. On April 30, 2014, we finalized the lease and management rights to the Baylor Club, an alumni club located within the new Baylor University football stadium in Waco, Texas.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Mar. 25, 2014
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation—The consolidated condensed financial statements reflect the consolidated operations of ClubCorp, its subsidiaries and certain variable interest entities (“VIEs”). The consolidated condensed financial statements presented herein reflect our financial position, results of operations, cash flows and changes in equity in conformity with accounting principles generally accepted in the United States, or “GAAP”. All intercompany accounts have been eliminated.

	The accompanying consolidated condensed financial statements have been prepared by Holdings and are unaudited. Certain information and footnote disclosures normally included in financial statements presented in accordance with GAAP have been omitted from the accompanying financial statements. We believe the disclosures made are adequate to make the information presented not misleading. However, the financial statements should be read in conjunction with the consolidated financial statements and notes thereto of Holdings for the year ended December 31, 2013.

	We believe that the accompanying consolidated condensed financial statements reflect all adjustments, including normal recurring items, considered necessary for a fair presentation of the interim periods. Interim results are not necessarily indicative of fiscal year performance because of the impact of seasonal and short-term variations and other factors such as timing of acquisitions and dispositions of facilities.

	We have two reportable segments (1) golf and country clubs and (2) business, sports and alumni clubs. These segments are managed separately and discrete financial information, including Adjusted EBITDA (“Adjusted EBITDA”), a key financial measurement of segment profit and loss, is reviewed regularly by the chief operating decision maker to evaluate performance and allocate resources. See Note 12.
Use of Estimates	'
Use of Estimates	Use of Estimates—The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported in the consolidated condensed financial statements and accompanying notes. Actual results could differ materially from such estimated amounts.
Revenue Recognition	'
	Revenue Recognition—Revenues from club operations, food and beverage and merchandise sales are recognized at the time of sale or when the service is provided and are reported net of sales taxes. Revenues from membership dues are generally billed monthly and recognized in the period earned.

	At a majority of our private clubs, members are expected to pay an initiation fee or deposit upon their acceptance as a member to the club. In general, initiation fees are not refundable, whereas initiation deposits are not refundable until a fixed number of years (generally 30) after the date of acceptance of a member. We recognize revenue related to membership initiation fees and deposits over the expected life of an active membership. For membership initiation deposits, the difference between the amount paid by the member and the present value of the refund obligation is deferred and recognized within club operations revenue on the consolidated condensed statements of operations over the expected life of an active membership. The present value of the refund obligation is recorded as a membership initiation deposit liability in the consolidated condensed balance sheets and accretes over the nonrefundable term using the effective interest method with an interest rate defined as our incremental borrowing rate adjusted to reflect a 30-year time frame. The accretion is included in interest expense.

	The majority of membership initiation fees sold are not refundable and are deferred and recognized within club operations revenue on the consolidated condensed statements of operations over the expected life of an active membership.

	Membership initiation fees and deposits recognized within club operations revenue on the consolidated condensed statements of operations was $3.0 million and $3.9 million for the twelve weeks ended March 25, 2014 and March 19, 2013, respectively
Revenue Recognition, Services, Refundable Fees for Services	'
	At a majority of our private clubs, members are expected to pay an initiation fee or deposit upon their acceptance as a member to the club. In general, initiation fees are not refundable, whereas initiation deposits are not refundable until a fixed number of years (generally 30) after the date of acceptance of a member. We recognize revenue related to membership initiation fees and deposits over the expected life of an active membership. For membership initiation deposits, the difference between the amount paid by the member and the present value of the refund obligation is deferred and recognized within club operations revenue on the consolidated condensed statements of operations over the expected life of an active membership. The present value of the refund obligation is recorded as a membership initiation deposit liability in the consolidated condensed balance sheets and accretes over the nonrefundable term using the effective interest method with an interest rate defined as our incremental borrowing rate adjusted to reflect a 30-year time frame. The accretion is included in interest expense.

	The majority of membership initiation fees sold are not refundable and are deferred and recognized within club operations revenue on the consolidated condensed statements of operations over the expected life of an active membership.
Foreign Currency	'
Foreign Currency	Foreign Currency—The functional currency of our entities located outside the United States of America is the local currency. Assets and liabilities denominated in foreign currencies are translated into U.S. dollars at the current exchange rate in effect at period-end. All foreign income and expenses are translated at the monthly weighted-average exchange rates during the year. Translation gains and losses are reported separately, net of tax of $0.0 million for all periods presented, as a component of comprehensive loss, until realized. No translation gains or losses have been reclassified into earnings for the twelve weeks ended March 25, 2014 or March 19, 2013. Realized foreign currency transaction gains and losses are reflected in the consolidated condensed statements of operations and comprehensive loss in club operating costs.
Income Taxes	'
Income Taxes	Income Taxes—We recognize the tax benefit from an uncertain tax position only if it is “more likely than not” that the tax position will be sustained upon examination by the taxing authorities, based on the technical merits of the position. If the position drops below the “more likely than not” standard, the benefit can no longer be recognized. Assumptions, judgment and the use of estimates are required in determining if the “more likely than not” standard has been met when developing the provision for income taxes. We recognize accrued interest and penalties related to uncertain tax positions as a component of income tax expense.
Equity-Based Awards	'
	Equity-Based Awards—We measure the cost of employee services rendered in exchange for equity-based compensation based upon the grant date fair market value. The value is recognized over the requisite service period, which is generally the vesting period. During the twelve weeks ended March 25, 2014, we recognized equity-based compensation expense of $0.8 million ($0.6 million net of tax benefit), of which $0.2 million and $0.6 million were recognized within club operating costs and selling, general and administrative expenses, respectively, in the consolidated condensed statements of operations. No equity-based compensation expense was recognized in the twelve weeks ended March 19, 2013. As of March 25, 2014, there was approximately $5.8 million of unrecognized expense, adjusted for estimated forfeitures, related to non-vested, equity-based awards granted to employees, which is expected to be recognized over a weighted average period of approximately 1.9 years.

	The ClubCorp Holdings, Inc. 2012 Stock Award Plan, which was amended and restated as of August 14, 2013 (the “Stock Plan”) provides for an aggregate amount of no more than 4.0 million shares of common stock to be available for awards. The Stock Plan provides for the grant of stock options, restricted stock awards, restricted stock units, performance-based awards and other equity-based incentive awards. To date, we have granted restricted stock awards, restricted stock units (“RSUs”), and performance restricted stock units (“PSUs”) under the Stock Plan. As of March 25, 2014, approximately 3.0 million shares of common stock were available for future issuance under the Stock Plan.
	On April 1, 2012, Holdings granted RSUs to certain executives under the Stock Plan. The RSUs vest based on satisfaction of both a time condition subject to the holders' continued employment and a liquidity condition. The time condition is satisfied with respect to one-third of the RSUs on each of the first three anniversaries of the grant date, subject to the holder remaining employed by us. The liquidity condition is satisfied upon the earlier of a change of control (as defined in the Stock Plan) or after a period of time following the effective date of an initial public offering by us. On March 15, 2014, the required time period following our IPO was satisfied and the liquidity vesting requirement was met, at which time one third of the RSUs granted were converted into 211,596 shares of our common stock. The remaining RSUs will convert into shares of our common stock upon satisfaction of the remaining time vesting requirements. As of March 25, 2014, 402,367 RSUs remain outstanding. Subsequent to the twelve weeks ended March 25, 2014, on April 1, 2014, 201,179 of these RSUs vested and were converted into shares of our common stock.

	During the twelve weeks ended March 25, 2014, on January 17, 2014, and on February 7, 2014, we granted 103,886 and 111,589 shares of restricted stock, respectively, to certain participants under the Stock Plan. Under the terms of the grants, the restrictions will be removed upon satisfaction of time vesting requirements.

	Also during the twelve weeks ended March 25, 2014, on February 7, 2014, we granted 111,610 PSUs to certain participants under the Stock Plan. Under the terms of the grants, the PSUs will convert into shares of our common stock upon satisfaction of (i) time vesting requirements and (ii) the applicable performance based requirements. The number of performance restricted stock units issued under these grants represents the target number of such units that may be earned, based on the Company's total shareholder return over the applicable performance periods compared with a peer group. If more than the target number of performance restricted stock units vest at the end of a performance period because the Company's total shareholder return exceeds certain percentile thresholds of the peer group, additional shares will be issued under the Stock Plan at that time.

	Prior to our IPO, unit awards were issued under a Management Profits Interest Program (“MPI”) which constituted grants of time-vesting non-voting profits interests in Fillmore. These awards entitled MPI participants to participate in the appreciation of the value of Fillmore above an applicable threshold and thereby share in its future profits. In connection with the consummation of our IPO, the MPI participants surrendered all unit awards then held by them in exchange for an aggregate of 2,251,027 shares of Holdings' common stock previously held by Fillmore, 218,500 of which remain subject to time vesting requirements as of March 25, 2014.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements

	In July 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2013-11 (“ASU 2013-11”), Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. ASU No. 2013-11 clarifies that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The assessment of whether a deferred tax asset is available is based on the unrecognized tax benefit and deferred tax asset that exist at the reporting date and should be made presuming disallowance of the tax position at the reporting date. ASU 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Our adoption of ASU 2013-11 during the twelve weeks ended March 25, 2014 did not materially impact on our consolidated condensed financial statements.

	In April 2014, the FASB issued Accounting Standards Update No. 2014-8 (“ASU 2014-8”), Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. ASU No. 2014-8 amends guidance for reporting discontinued operations and disposals of components of an entity. The amended guidance requires that a disposal representing a strategic shift that has (or will have) a major effect on an entity's financial results or a business activity classified as held for sale should be reported as discontinued operations. The amended guidance also expands the disclosure requirements for discontinued operations and adds new disclosures for individually significant dispositions that do not qualify as discontinued operations. This ASU is effective prospectively for fiscal years, and interim reporting periods within those years, beginning after December 15, 2014 (early adoption is permitted only for disposals that have not been previously reported). We are still evaluating the impact that our adoption of ASU 2014-8 will have on our consolidated financial position or results of operations.

VARIABLE_INTEREST_ENTITIES_Tab

VARIABLE INTEREST ENTITIES (Tables)	3 Months Ended
	Mar. 25, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Schedule of Variable Interest Entities	'
	The following summarizes the carrying amount and classification of the VIEs' assets and liabilities in the consolidated condensed balance sheets as of March 25, 2014 and December 31, 2013, net of intercompany amounts:



		March 25, 2014			December 31, 2013
	Current assets	$	1,099		$	1,407

	Fixed assets, net	9,330			9,347

	Other assets	$	850		$	850

	Total assets	$	11,279		$	11,604


	Current liabilities	$	1,185		$	1,644

	Long-term debt	13,283			13,157

	Other long-term liabilities	20,216			20,060

	Noncontrolling interest	5,821			5,955

	Company capital	(29,226		)	(29,212		)
	Total liabilities and equity	$	11,279		$	11,604

INVESTMENTS_Tables

INVESTMENTS (Tables)	3 Months Ended
	Mar. 25, 2014
Equity Method Investments and Joint Ventures [Abstract]	'
Schedule of Equity Method Investments	'
	Our equity in net income from the investment described in the preceding paragraph is shown below:


		Twelve Weeks Ended
		March 25, 2014			March 19, 2013
	ClubCorp's equity in net income, excluding amortization	$	1,009		$	705

	Amortization	(464		)	(463		)
	ClubCorp's equity in net income	$	545		$	242

FAIR_VALUE_Tables

FAIR VALUE (Tables)	3 Months Ended
	Mar. 25, 2014
Fair Value Disclosures [Abstract]	'
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]	'
	Debt—We estimate the fair value of our debt obligations, excluding capital lease obligations, as follows, as of March 25, 2014 and December 31, 2013:



		March 25, 2014				December 31, 2013
		Recorded Value		Fair Value		Recorded Value		Fair Value
	Level 2	$	570,856	$	597,611	$	570,856	$	601,775

	Level 3	63,761		54,492		53,132		43,971

	Total	$	634,617	$	652,103	$	623,988	$	645,746

Fair Value, by Balance Sheet Grouping [Table Text Block]	'
	.

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 25, 2014
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment	'
	Property and equipment, including capital lease assets, at cost consists of the following at March 25, 2014 and December 31, 2013:



		March 25, 2014			December 31, 2013
	Land and non-depreciable land improvements	$	533,494		$	530,212

	Depreciable land improvements	345,592			339,806

	Buildings and recreational facilities	422,234			416,259

	Machinery and equipment	183,049			181,619

	Leasehold improvements	96,530			95,901

	Furniture and fixtures	73,373			72,687

	Construction in progress	7,091			3,513

		1,661,363			1,639,997

	Accumulated depreciation	(416,463		)	(405,094		)
	Total	$	1,244,900		$	1,234,903

GOODWILL_AND_INTANGIBLE_ASSETS1

GOODWILL AND INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 25, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of Intangible Assets and Goodwill	'
	Intangible assets consist of the following at March 25, 2014 and December 31, 2013:



				March 25, 2014										December 31, 2013
	Asset	Useful		Gross Carrying				Accumulated				Net Carrying		Gross Carrying		Accumulated			Net Carrying
		Life		Amount				Amortization				Amount		Amount		Amortization			Amount
	Intangible assets with indefinite lives:

	Trade names			$	24,850							$	24,850	$	24,850				$	24,850

	Liquor Licenses			2,023								2,023		2,023					2,023

	Intangible assets with finite lives:

	Member Relationships	7 years		2,800				(2,639		)		161		2,800		(2,547		)	253

	Management Contracts	9 years		598				(507		)		91		598		(490		)	108

	Total			$	30,271			$	(3,146	)		$	27,125	$	30,271	$	(3,037	)	$	27,234


	Goodwill			$	258,459							$	258,459	$	258,459				$	258,459


Schedule of Goodwill	'
	The following table shows goodwill activity by reporting unit. No impairments have been recorded for either reporting unit.


		Golf & Country Clubs				Business, Sports & Alumni Clubs				Total
	December 31, 2013	$	113,108			$	145,351			$	258,459

	March 25, 2014	$	113,108			$	145,351			$	258,459

CURRENT_AND_LONGTERM_LIABILITI1

CURRENT AND LONG-TERM LIABILITIES (Tables)	3 Months Ended
	Mar. 25, 2014
Payables and Accruals [Abstract]	'
Schedule of Accounts Payable and Accrued Liabilities	'
	Current liabilities consist of the following at March 25, 2014 and December 31, 2013:



		March 25, 2014		December 31, 2013
	Accrued compensation	$	20,542	$	27,933

	Accrued interest	11,854		2,373

	Other accrued expenses	5,588		6,466

	Total accrued expenses	$	37,984	$	36,772


	Taxes payable other than federal income taxes	$	19,652	$	20,000

	Federal income taxes payable	—		455

	Total accrued taxes	$	19,652	$	20,455


	Advance deposits from members	$	21,193	$	17,305

	Unearned dues	20,184		32,438

	Deferred membership revenues	10,659		10,883

	Insurance reserves	8,175		8,175

	Distributions to owners declared, but unpaid	7,757		7,654

	Other current liabilities	2,848		2,845

	Total other current liabilities	$	70,816	$	79,300


	Other long-term liabilities consist of the following at March 25, 2014 and December 31, 2013:



		March 25, 2014		December 31, 2013
	Uncertain tax positions	$	57,140	$	56,105

	Deferred membership revenues	42,207		42,773

	Casualty insurance loss reserves - long term portion	11,835		11,255

	Above market lease intangibles	1,208		1,347

	Deferred rent	22,930		22,716

	Accrued interest on notes payable related to Non-Core Development Entities	21,356		21,111

	Other	2,520		2,637

	Total other long-term liabilities	$	159,196	$	157,944

DEBT_AND_CAPITAL_LEASES_Tables

DEBT AND CAPITAL LEASES (Tables)	3 Months Ended
	Mar. 25, 2014
Debt Disclosure [Abstract]	'
Schedule of Debt	'
	Long-term borrowings and lease commitments of the Company as of March 25, 2014 and December 31, 2013, are summarized below:


		March 25, 2014						December 31, 2013
		Carrying Value			Interest Rate			Carrying Value			Interest Rate		Interest Rate Calculation	Maturity

	Senior Notes	$	269,750		10	%		$	269,750		10	%	Fixed	2018

	Secured Credit Facilities

	Term Loan	301,106			4	%		301,106			4	%	Greater of (i) 4.0% or (ii) an elected LIBOR + 3.0%	2020

	Revolving Credit Borrowings - Tranche A ($3,093 capacity) (1)	—			6	%		—			6	%	Greater of (i) 6.0% or (ii) an elected LIBOR + 4.5%	2015

	Revolving Credit Borrowings - Tranche B ($135,000 capacity) (2)	11,200			3.16	%		—			3.25	%	LIBOR plus a margin of 3.0%	2018

	Mortgage Loans

	General Electric Capital Corporation	30,208			6	%		30,313			6	%	5.00% plus the greater of (i) three month LIBOR or (ii) 1%	2017

	Notes payable related to certain Non-Core Development Entities	11,837			9	%		11,837			9	%	Fixed	-3

	Atlantic Capital Bank	3,453			4.5	%		3,493			4.5	%	Greater of (i) 3.0% + 30 day LIBOR or (ii) 4.5%	2015

	BancFirst	4,574			4.5	%		4,652			4.5	%	Greater of (i) 4.5% or prime rate	2016

	Other indebtedness	2,489			4.75% - 8.00%			2,837			4.75% - 8.00%		Fixed	Various


		634,617						623,988

	Capital leases	25,177						25,691

		659,794						649,679

	Less current portion	(11,614		)				(11,567		)
		$	648,180					$	638,112

	______________________


	-1	As of March 25, 2014, Tranche A had capacity of $3.1 million, which was reduced by $3.1 million in outstanding standby letters of credit, leaving no amounts available for borrowing under Tranche A.


	-2	As of March 25, 2014, Tranche B had capacity of $135.0 million, which was reduced by the $11.2 million outstanding balance and $16.5 million of standby letters of credit outstanding, leaving $107.3 million available for borrowing.


	-3	Notes payable related to certain Non-Core Development Entities are payable through the cash proceeds related to the sale of certain real estate held by these Non-Core Development Entities.
Schedule of Maturities of Long-term Debt	'
	The amount of long-term debt maturing in each of the five years subsequent to 2013 and thereafter is as follows. This table reflects the contractual maturity dates as of March 25, 2014.


	Year	Debt				Capital Leases				Total
	Remainder of 2014	$	1,150			$	7,663			$	8,813

	2015	4,730				8,719				13,449

	2016	4,568				5,537				10,105

	2017	28,885				2,707				31,592

	2018 (1)	281,280				542				281,822

	Thereafter	314,004				9				314,013

	Total	$	634,617			$	25,177			$	659,794

	______________________


	-1	As described above, subsequent to the twelve weeks ended March 25, 2014, on April 11, 2014, Operations entered into a fifth amendment to the credit agreement governing the Secured Credit Facilities which increased the term loan facility principal balance to $651.1 million. Operations used a portion of the proceeds from the incremental term loan borrowing to irrevocably deposit with the trustee an amount sufficient to pay principal, interest and a redemption premium in order to redeem the Senior Notes. Additionally, Operations used a portion of the proceeds to repay the outstanding balance on the revolving credit facility. The $11.2 million outstanding balance on the revolving credit facility and the $269.8 million outstanding balance on the Senior Notes are both shown in 2018 which were the contractual maturity dates as of March 25, 2014.

CLUB_ACQUISITIONS_CLUB_DISPOSI1

CLUB ACQUISITIONS, CLUB DISPOSITIONS AND DISCONTINUED OPERATIONS (Tables)	3 Months Ended
	Mar. 25, 2014
Business Acquisition [Line Items]	'
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	'
	Revenues and operating income associated with clubs acquired were not material for the twelve weeks ended March 25, 2014 and March 19, 2013.
Prestonwood Country Club [Member] [Domain]	'
Business Acquisition [Line Items]	'
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	'
	Prestonwood Country Club—On March 3, 2014, we acquired Prestonwood Country Club, a private golf club comprised of two properties, The Creek in Dallas, Texas and The Hills in nearby Plano, Texas, with a purchase price of $11.2 million for net cash consideration of $10.9 million. We recorded the following major categories of assets and liabilities, which are subject to change until our information is finalized, no later than twelve months from the acquisition date:


	Depreciable land improvements, property and equipment	$	14,742

	Inventory and prepaid assets	97

	Other current liabilities and accrued taxes	(362		)
	Long-term debt	(280		)
	Deferred tax liability	(1,300		)
	Membership initiation deposits and other liabilities	(1,994		)
	Total	$	10,903

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	3 Months Ended
	Mar. 25, 2014
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment	'
	The table below shows summarized financial information by segment for continuing operations for the twelve weeks ended March 25, 2014 and March 19, 2013:



		Twelve Weeks Ended
		March 25, 2014				March 19, 2013
	Golf and Country Clubs

	Revenues	$	127,771			$	119,250

	Adjusted EBITDA	36,402				32,633


	Business, Sports and Alumni Clubs

	Revenues	$	38,441			$	37,848

	Adjusted EBITDA	6,436				5,712


	Other

	Revenues	$	2,004			$	(68	)

	Adjusted EBITDA	(10,780		)		(8,581		)

	Elimination of intersegment revenues and segment reporting adjustments	$	(2,493	)		$	(1,970	)

	Total

	Revenues	$	165,723			$	155,060

	Adjusted EBITDA	32,058				29,764




		As of
	Total Assets	March 25, 2014				December 31, 2013
	Golf and Country Clubs	1,255,140				1,254,988

	Business, Sports and Alumni Clubs	82,625				90,078

	Other	392,487				391,151

	Consolidated	$	1,730,252			$	1,736,217


	EBITDA is defined as net income before interest expense, loss on extinguishment of debt, income taxes, interest and investment income, and depreciation and amortization. Adjusted EBITDA is defined as EBITDA plus or minus impairments, gain or loss on disposition and acquisition of assets, losses from discontinued operations, non-cash and other adjustments and equity-based compensation expense and an acquisition adjustment. The acquisition adjustment represents deferred revenue related to initiation payments that would have been recognized in the applicable period but for the application of purchase accounting in connection with the acquisition of CCI in 2006. Adjusted EBITDA is based on the definition of Consolidated EBITDA as defined in the credit agreement governing the Secured Credit Facilities and may not be comparable to other companies. The credit agreement governing the Secured Credit Facilities contains certain financial and non-financial covenants which require Operations to maintain specified financial ratios on a rolling four quarter basis and utilize this measure of Adjusted EBITDA.
	The table below provides a reconciliation of our net loss to Adjusted EBITDA for the twelve weeks ended March 25, 2014 and March 19, 2013:



		Twelve Weeks Ended
		March 25, 2014				March 19, 2013
	Net loss	$	(3,788	)		$	(10,491	)
	Interest expense	15,726				19,580

	Income tax (benefit) expense	(864		)		205

	Interest and investment income	(82		)		(75		)
	Depreciation and amortization	16,446				16,155

EBITDA	$	27,438			$	25,374

Impairments, disposition of assets and loss from discontinued operations (1)	2,069				1,224

Non-cash adjustments (2)	462				810

Other adjustments (3)	196				1,765

Equity-based compensation expense (4)	832				—

Acquisition adjustment (5)	1,061				591

Adjusted EBITDA	$	32,058			$	29,764

______________________


-1	Includes non-cash impairment charges, loss on disposals of assets and net loss from discontinued clubs.


-2	Includes non-cash items related to purchase accounting associated with the acquisition of CCI in 2006 by affiliates of KSL, expense recognized for our long-term incentive plan related to fiscal years 2011 through 2013 and non-cash income related to mineral lease and surface rights agreements.


-3	Represents adjustments permitted by the credit agreement governing the Secured Credit Facilities including cash distributions from equity method investments less earnings of said investments, income or loss attributable to non-controlling equity interests of continuing operations, franchise taxes, adjustments to accruals for unclaimed property settlements, acquisition costs, debt amendment costs, other charges incurred in connection with the ClubCorp Formation and management fees, termination fee and expenses paid to an affiliate of KSL.


-4	Includes equity-based compensation expense, calculated in accordance with GAAP, related to awards held by certain employees, executives and directors.


-5	Represents deferred revenue related to initiation payments that would have been recognized in the applicable period but for the application of purchase accounting in connection with the acquisition of CCI in 2006.

Adjusted EBITDA is not determined in accordance with GAAP and should not be considered as an alternative to, or more meaningful than, operating income or net income (as determined in accordance with GAAP) as a measure of our operating results or net cash provided by operating activities (as determined in accordance with GAAP) as a measure of our cash flows or ability to fund our cash needs. Our measurement of Adjusted EBITDA may not be comparable to similarly titled measures reported by other companies.

SIGNIFICANT_ACCOUNTING_POLICIE

SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) (USD $)	3 Months Ended			0 Months Ended	1 Months Ended	0 Months Ended	3 Months Ended			3 Months Ended
	Mar. 25, 2014	Mar. 19, 2013	Sep. 24, 2013	Feb. 07, 2014	Jan. 17, 2014	Feb. 07, 2014	Mar. 25, 2014	Mar. 25, 2014	Sep. 25, 2013	Jun. 17, 2014
				Restricted Stock [Member]	Restricted Stock [Member]	Performance Shares [Member]	2012 Stock Award Plan	Holdings Common Stock Held by Fillmore [Member]	Holdings Common Stock Held by Fillmore [Member]	Subsequent Event [Member]
							RSUs	ManagementProfitsInterestProgramMember [Domain]	ManagementProfitsInterestProgramMember [Domain]	2012 Stock Award Plan
										RSUs
Accounting Policies [Line Items]	'	'	'	'	'	'	'	'	'	'
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax	$0	'	'	'	'	'	'	'	'	'
Common Stock, Capital Shares Reserved for Future Issuance	3,000,000	'	4,000,000	'	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	'	'	'	'	'	'	211,596	'	'	201,179
Membership deposits nonrefundable term (years)	'30 years	'	'	'	'	'	'	'	'	'
Units granted	'	'	'	111,589	103,886	111,610	'	'	'	'
Units outstanding, net of forfeitures	'	'	'	'	'	'	402,367	218,500	2,251,027	'
Share-based Compensation	832,000	0	'	'	'	'	'	'	'	'
Allocated Share-based Compensation Expense, Net of Tax	600,000	'	'	'	'	'	'	'	'	'
Equity-based compensation included in Club Operating Costs	240,000	0	'	'	'	'	'	'	'	'
Equity-based compensation included in Selling, General & Administrative Expenses	592,000	0	'	'	'	'	'	'	'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	5,800,000	'	'	'	'	'	'	'	'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	'1 year 11 months	'	'	'	'	'	'	'	'	'
Membership initiation fees and deposits revenue	$3,000,000	$3,900,000	'	'	'	'	'	'	'	'

VARIABLE_INTEREST_ENTITIES_Nar

VARIABLE INTEREST ENTITIES (Narrative) (Details) (USD $)	Mar. 25, 2014	Dec. 31, 2013	Mar. 25, 2014	Mar. 25, 2014
	Entity		Variable Interest Entity One	Variable Interest Entity One and Two
			Variable Interest Entity, Primary Beneficiary	Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]	'	'	'	'
Number of variable interest entities (VIEs)	3	'	'	'
Variable interest entity financial support	'	'	$1,100,000	$3,600,000
Variable Interest Entities Assets	11,279,000	11,604,000	4,000,000	6,400,000
Total assets of the entity	$11,300,000	$11,600,000	'	'

VARIABLE_INTEREST_ENTITIES_Sch

VARIABLE INTEREST ENTITIES (Schedule of Classification and Carrying Amounts of Variable Interest Entities Assets and Liabilities Net) (Details) (USD $)	Mar. 25, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Mar. 25, 2014	Dec. 31, 2013
Variable Interest Entity [Line Items]	'	'
Variable Interest Entities Assets	$11,279	$11,604
Variable Interest Entities Assets and Liabilities, Net	11,279	11,604
Current assets	'	'
Variable Interest Entity [Line Items]	'	'
Variable Interest Entities Assets	1,099	1,407
Fixed assets, net	'	'
Variable Interest Entity [Line Items]	'	'
Variable Interest Entities Assets	9,330	9,347
Other Assets [Member]	'	'
Variable Interest Entity [Line Items]	'	'
Variable Interest Entities Assets	850	850
Current liabilities	'	'
Variable Interest Entity [Line Items]	'	'
Variable Interest Entities Liabilities	1,185	1,644
Long-term debt	'	'
Variable Interest Entity [Line Items]	'	'
Variable Interest Entities Liabilities	13,283	13,157
Other long-term liabilities	'	'
Variable Interest Entity [Line Items]	'	'
Variable Interest Entities Liabilities	20,216	20,060
Noncontrolling interest	'	'
Variable Interest Entity [Line Items]	'	'
Variable Interest Entities Assets and Liabilities, Net	5,821	5,955
Company capital	'	'
Variable Interest Entity [Line Items]	'	'
Variable Interest Entities Assets and Liabilities, Net	($29,226)	($29,212)

INVESTMENTS_Narrative_Details

INVESTMENTS (Narrative) (Details) (USD $)	3 Months Ended
INVESTMENTS (Narrative) (Details) (USD $)	Mar. 25, 2014	Dec. 31, 2013
Schedule of Equity Method Investments [Line Items]	'	'
Equity method investments	$1,300,000	$1,400,000
Avendra LLC	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Equity Method Investment, Other than Temporary Impairment	0	'
Equity method investments	6,700,000	6,200,000
Useful lives of the difference between the carrying amount and underlying equity of equity method investments (years)	'10 years	'
Equity method investment ownership percentage	10.20%	'
Volume rebates	0	'
The difference between the carrying value of the investment and underlying equity	$5,600,000	$6,000,000
Golf Club	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Number of Joint Ventures	2	'
Business, Sports and Alumni Clubs	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Number of Joint Ventures	1	'

INVESTMENTS_Schedule_of_Signif

INVESTMENTS (Schedule of Significant Financial Information for Joint Venture) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 25, 2014	Mar. 19, 2013
Schedule of Equity Method Investments [Line Items]	'	'
Amortization	($100)	($700)
ClubCorp's equity in net income	510	217
Avendra LLC	'	'
Schedule of Equity Method Investments [Line Items]	'	'
ClubCorp's equity in net income, excluding amortization	1,009	705
Amortization	-464	-463
ClubCorp's equity in net income	$545	$242

FAIR_VALUE_Schedule_of_Fair_Va

FAIR VALUE (Schedule of Fair Value) (Details) (USD $)

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Mar. 19, 2013

Mar. 25, 2014

Mar. 19, 2013

Mar. 25, 2014

Mar. 19, 2013

Mar. 25, 2014

Mar. 19, 2013

In Thousands, unless otherwise specified

Recorded Value

Fair Value

Level 2

Level 3

Impairment Of Assets [Member]

Unclassified Indefinite-lived Intangible Assets [Member]

Trade Names [Member]

Certain property and equipment [Member]

Recorded Value

Fair Value

Recorded Value

Fair Value

Level 3

Impairment Of Assets [Member]

Level 3

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

Fair value of debt obligations

$634,617

$623,988

$652,103

$645,746

$570,856

$597,611

$601,775

$63,761

$53,132

$54,492

$43,971

Equity Method Investment, Other than Temporary Impairment

Impairment of Long-Lived Assets Held-for-use

Impairment

Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)

PROPERTY_AND_EQUIPMENT_Schedul

PROPERTY AND EQUIPMENT (Schedule of Property and Equipment) (Details) (USD $)	Mar. 25, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Mar. 25, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$1,661,363	$1,639,997
Accumulated depreciation	-416,463	-405,094
Total	1,244,900	1,234,903
Land and non-depreciable land improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	533,494	530,212
Depreciable land improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	345,592	339,806
Building and recreational facilities	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	422,234	416,259
Machinery and equipment	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	183,049	181,619
Leasehold improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	96,530	95,901
Furniture and fixtures	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	73,373	72,687
Construction in progress	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$7,091	$3,513

PROPERTY_AND_EQUIPMENT_Narrati

PROPERTY AND EQUIPMENT (Narrative) (Details) (Impairment Of Assets [Member], Fair Value, Inputs, Level 3 [Member], Certain property and equipment [Member], USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 25, 2014	Mar. 19, 2013
Impairment Of Assets [Member] \| Fair Value, Inputs, Level 3 [Member] \| Certain property and equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Impairment of Long-Lived Assets Held-for-use	$0	$0

GOODWILL_AND_INTANGIBLE_ASSETS2

GOODWILL AND INTANGIBLE ASSETS (Narrative) (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 25, 2014	Mar. 19, 2013
Goodwill [Line Items]	'	'
Amortization	$0.10	$0.70
Goodwill, Impairment Loss	$0	$0

GOODWILL_AND_INTANGIBLE_ASSETS3

GOODWILL AND INTANGIBLE ASSETS (Schedule of Intangible Assets and Goodwill) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 25, 2014	Dec. 31, 2013
Indefinite Lived and Finite-Lived Intangible Assets [Line Items]	'	'
Accumulated Amortization	($3,146)	($3,037)
Intangible Assets, Net (Excluding Goodwill)	27,125	27,234
Intangible Assets Gross	30,271	30,271
Goodwill	258,459	258,459
Member Relationships	'	'
Indefinite Lived and Finite-Lived Intangible Assets [Line Items]	'	'
Finite-Lived Intangible Asset, Useful Life	'7 years	'
Intangible assets with finite lives	2,800	2,800
Accumulated Amortization	-2,639	-2,547
Total	161	253
Management Contracts	'	'
Indefinite Lived and Finite-Lived Intangible Assets [Line Items]	'	'
Finite-Lived Intangible Asset, Useful Life	'9 years	'
Intangible assets with finite lives	598	598
Accumulated Amortization	-507	-490
Total	91	108
Trade names	'	'
Indefinite Lived and Finite-Lived Intangible Assets [Line Items]	'	'
Intangible assets with indefinite lives	24,850	24,850
Liquor Licenses	'	'
Indefinite Lived and Finite-Lived Intangible Assets [Line Items]	'	'
Intangible assets with indefinite lives	$2,023	$2,023

GOODWILL_AND_INTANGIBLE_ASSETS4

GOODWILL AND INTANGIBLE ASSETS (Schedule of Goodwill) (Details) (USD $)	Mar. 25, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Mar. 25, 2014	Dec. 31, 2013
Goodwill [Roll Forward]	'	'
Goodwill	$258,459	$258,459
Goodwill	258,459	258,459
Golf and Country Clubs	'	'
Goodwill [Roll Forward]	'	'
Goodwill	113,108	113,108
Goodwill	113,108	113,108
Business, Sports and Alumni Clubs	'	'
Goodwill [Roll Forward]	'	'
Goodwill	145,351	145,351
Goodwill	$145,351	$145,351

CURRENT_AND_LONGTERM_LIABILITI2

CURRENT AND LONG-TERM LIABILITIES (Schedule of Current Liabilities) (Details) (USD $)	Mar. 25, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Mar. 25, 2014	Dec. 31, 2013
Payables and Accruals [Abstract]	'	'
Accrued compensation	$20,542	$27,933
Accrued interest	11,854	2,373
Other accrued expenses	5,588	6,466
Total accrued expenses	37,984	36,772
Taxes payable other than federal income taxes	19,652	20,000
Accrued Income Taxes, Current	0	455
Total accrued taxes	19,652	20,455
Advance deposits from members	21,193	17,305
Unearned dues	20,184	32,438
Deferred membership revenues	10,659	10,883
Insurance reserves	8,175	8,175
Dividends Payable	7,757	7,654
Other current liabilities	2,848	2,845
Total other current liabilities	$70,816	$79,300

CURRENT_AND_LONGTERM_LIABILITI3

CURRENT AND LONG-TERM LIABILITIES (Schedule of Other Long Term Liabilities) (Details) (USD $)	Mar. 25, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Mar. 25, 2014	Dec. 31, 2013
Payables and Accruals [Abstract]	'	'
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$57,140	$56,105
Deferred membership revenues	42,207	42,773
Casualty insurance loss reserves - long term portion	11,835	11,255
Above market lease intangibles	1,208	1,347
Deferred rent	22,930	22,716
Interest Payable	21,356	21,111
Other	2,520	2,637
Total other long-term liabilities	$159,196	$157,944

DEBT_AND_CAPITAL_LEASES_Narrat

DEBT AND CAPITAL LEASES (Narrative) (Details) (USD $)

3 Months Ended

0 Months Ended

2 Months Ended

3 Months Ended

0 Months Ended

3 Months Ended

0 Months Ended

Mar. 25, 2014

Mar. 19, 2013

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Nov. 30, 2010

Oct. 28, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Aug. 01, 2012

Jul. 31, 2008

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

22-May-13

Aug. 30, 2013

Jul. 24, 2013

Nov. 16, 2012

Nov. 30, 2010

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Sep. 30, 2013

Nov. 30, 2010

Mar. 25, 2014

Aug. 30, 2013

Jul. 24, 2013

Mar. 25, 2014

Dec. 31, 2013

Nov. 16, 2012

Mar. 25, 2014

Dec. 31, 2013

Nov. 16, 2012

Jun. 17, 2014

Apr. 11, 2014

Apr. 24, 2014

Apr. 11, 2014

Apr. 24, 2014

Revolving Credit Facility Tranche A [Member]

Revolving Credit Facility Tranche B [Member]

Unsecured Debt [Member]

Mortgages [Member]

Secured Debt [Member]

Revolving Credit Facility Tranche A [Member]

Revolving Credit Facility Tranche B [Member]

Revolving Credit Facility [Member]

Secured Debt [Member]

Option 2 [Member]

Option 1 [Member]

Libor Rate [Member]

Subsequent Event [Member]

Secured Credit Facilities Revolving Notes [Member]

Senior Unsecured Notes [Member]

General Electric Capital Corporation Mortgage Loan [Member]

Atlantic Capital Bank Mortgage Loan [Member]

BancFirst Mortgage Loan [Member] [Member]

Secured Credit Facilities Term Loan

Secured Debt [Member]

Secured Credit Facilities Term Loan

Mortgages [Member]

Revolving Credit Facility Tranche A [Member]

Secured Debt [Member]

Revolving Credit Facility Tranche B [Member]

Option 2 [Member]

Revolving Credit Facility Tranche B [Member]

Unsecured Debt [Member]

Secured Debt [Member]

Revolving Credit Facility Tranche B [Member]

Revolving Credit Facility [Member]

Secured Debt [Member]

Option

Secured Credit Facilities Term Loan

Atlantic Capital Bank Mortgage Loan [Member]

Secured Credit Facilities Revolving Notes [Member]

Secured Credit Facilities Term Loan

Secured Credit Facilities Revolving Notes [Member]

Revolving Credit Facility Tranche A [Member]

Secured Debt [Member]

Secured Credit Facilities Revolving Notes [Member]

Senior Unsecured Notes [Member]

Secured Credit Facilities Term Loan

Secured Debt [Member]

Secured Credit Facilities Term Loan

Secured Credit Facilities Revolving Notes [Member]

Secured Credit Facilities Term Loan

Debt Instrument [Line Items]

Mortgage Loan Mortgage Obligation Face Amount

$32,000,000

$5,000,000

Mortgage Loan Mortgage Obligation Options To Extend Maturity

Debt Instrument, Face Amount

415,000,000

301,100,000

350,000,000

651,100,000

Line of Credit Facility, Remaining Borrowing Capacity

107,300,000

118,500,000

Debt Instrument, Basis Spread on Variable Rate

3.00%

Line of Credit Facility, Current Borrowing Capacity

19,600,000

3,100,000

135,000,000

Letters of Credit Outstanding, Amount

3,100,000

19,600,000

16,500,000

18,100,000

Line of Credit Facility, Maximum Borrowing Capacity

50,000,000

Line of Credit Facility Increase in Maximum Borrowing Capacity

75,000,000

50,000,000

Senior Secured Leverage Ratio Required to exercise accordian feature

3.75

Senior Secured Leverage Ratio Requirement

Senior Secured Leverage Ratio Actual

1.88

Debt Issuance Cost

9,100,000

3,400,000

4,400,000

800,000

6,800,000

1,200,000

Debt issuance costs recorded to expense

1,800,000

Debt issuance costs, gross

3,000,000

Write off of Deferred Debt Issuance Cost

2,300,000

4,000,000

Amount paid to Trustee for redemption of bonds including principal, interest and redemption premium

309,200,000

Early Repayment of Debt

145,300,000

Long-term Debt, Gross

634,617,000

623,988,000

11,200,000

269,750,000

30,208,000

30,313,000

3,453,000

3,493,000

4,574,000

4,652,000

301,106,000

Interest Payable

21,356,000

21,111,000

5,900,000

Debt early redemption premium

14,500,000

27,500,000

Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed

35.00%

Debt Instrument, Redemption Price, Percentage

110.00%

110.18%

Debt Instrument, Interest Rate, Stated Percentage

6.00%

3.16%

3.25%

10.00%

6.00%

4.50%

4.00%

4.50%

6.00%

4.25%

5.00%

Debt Instrument, Interest Rate, Stated Percentage upon completion of IPO

4.00%

3.00%

Repayments of Long-term Debt, Long-term Capital Lease Obligations, and Capital Securities

-3,100,000

-3,524,000

-11,200,000

Minimum Required Proceeds from Initial Public Offering to amend debt

$150,000,000

$50,000,000

Debt Instrument, Interest Rate, Variable Percentage

4.50%

3.25%

3.75%

Debt early payment penalty (Make-Whole Premium)

1.00%

Early payment penalty - additional interest Stated Rate

0.05%

DEBT_AND_CAPITAL_LEASES_Schedu

DEBT AND CAPITAL LEASES (Schedule of Long Term Debt and Capital Leases) (Details) (USD $)

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Nov. 16, 2012

Mar. 25, 2014

Dec. 31, 2013

Nov. 16, 2012

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Mar. 19, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

In Thousands, unless otherwise specified

Unsecured Debt

Secured Debt [Member]

Mortgages [Member]

Other notes

Maximum

Senior Unsecured Notes

Secured Credit Facilities Term Loan

General Electric Capital Corporation Mortgage Loan [Member]

Atlantic Capital Bank Mortgage Loan

BancFirst Mortgage Loan [Member] [Member]

Other Notes related to Non Core Development Entities [Member] [Member]

Mortgages [Member]

Fixed rate

Fixed plus variable rate

30 Days LIBOR

Fixed rate

Fixed plus variable rate

Fixed rate

General Electric Capital Corporation Mortgage Loan [Member]

LIBOR

Three month LIBOR

30 Days LIBOR

Prime Rate [Member]

Fixed plus variable rate

Debt Instrument [Line Items]

Long-term Debt Carrying Value

$634,617

$623,988

$269,750

$301,106

$30,208

$30,313

$3,453

$3,493

$4,574

$4,652

$11,837

$2,489

$2,837

Debt Instrument, Interest Rate, Stated Percentage

10.00%

4.00%

4.25%

5.00%

6.00%

4.50%

9.00%

1.00%

Debt Instrument, Basis Spread on Variable Rate

3.25%

5.00%

3.00%

Debt Instrument, Interest Rate, Variable Percentage

3.25%

3.75%

Interest Rate, Minimum

4.75%

Interest Rate, Maximum

8.00%

Capital leases

25,177

25,691

Long Term Debt and Capital Lease Obligations Current and Noncurrent

659,794

649,679

Less current portion

-11,614

-11,567

Long-term debt

$648,180

$638,112

DEBT_AND_CAPITAL_LEASES_Schedu1

DEBT AND CAPITAL LEASES (Schedule of Long Term Debt maturities) (Details) (USD $)	Mar. 25, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Mar. 25, 2014	Dec. 31, 2013
Debt Disclosure [Abstract]	'	'
Debt 2013	$1,150	'
Capital Leases, 2013	7,663	'
Total 2013	8,813	'
Debt 2014	4,730	'
Capital Leases, 2014	8,719	'
Total 2014	13,449	'
Debt 2015	4,568	'
Capital Leases 2015	5,537	'
Total 2015	10,105	'
Debt 2016	28,885	'
Capital Leases 2016	2,707	'
Total 2016	31,592	'
Debt 2017	281,280	'
Capital Leases, 2017	542	'
Total 2017	281,822	'
Debt Thereafter	314,004	'
Capital Leases Thereafter	9	'
Total Thereafter	314,013	'
Total Debt	634,617	'
Capital Leases	25,177	25,691
Long Term Debt and Capital Lease Obligations Current and Noncurrent	$659,794	$649,679

INCOME_TAXES_Narrative_Details

INCOME TAXES (Narrative) (Details) (USD $)	3 Months Ended
INCOME TAXES (Narrative) (Details) (USD $)	Mar. 25, 2014	Mar. 19, 2013	Dec. 31, 2013
Operating Loss Carryforwards [Line Items]	'	'	'
Effective Income Tax Rate Reconciliation, Percent	18.60%	-2.00%	'
Unrecognized Tax Benefits	$57,140,000	'	$56,105,000
Federal statutory rate	35.00%	'	'
Benefit to effective tax rate on all uncertain tax positions	44,000,000	'	'
Foreign	'	'	'
Operating Loss Carryforwards [Line Items]	'	'	'
Number of jurisdictions	2	'	'
Other long-term liabilities	'	'	'
Operating Loss Carryforwards [Line Items]	'	'	'
Unrecognized Tax Benefits	$57,100,000	'	$56,100,000

CLUB_ACQUISITIONS_CLUB_DISPOSI2

CLUB ACQUISITIONS, CLUB DISPOSITIONS AND DISCONTINUED OPERATIONS (Schedule of Recognized Indentifiable Assets Acquired and Liabilities Assumed) (Details) (Prestonwood Country Club [Member] [Domain], USD $)	3 Months Ended
	Mar. 25, 2014	Mar. 03, 2014
Prestonwood Country Club [Member] [Domain]	'	'
Business Acquisition [Line Items]	'	'
Payments to Acquire Businesses, Gross	$11,200,000	'
Business Combination, Consideration Transferred	10,900,000	'
Business Combination, Depreciable land Improvements, property and equipment	'	14,742,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory and Prepaid	'	97,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets and Accrued Taxes	'	-362,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net	'	10,903,000
Business Combination, Noncurrent Liabilities, Long-term Debt	'	-280,000
Business Combination, Deferred Tax Liabilities Noncurrent	'	-1,300,000
Business Combinations, Membership initiation deposits and other liabilities	'	($1,994,000)

SEGMENT_INFORMATION_Schedule_o

SEGMENT INFORMATION (Schedule of Segment Reporting Information, by Segment) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 25, 2014	Mar. 19, 2013	Dec. 31, 2013
	Reportable_Segment	Mar. 19, 2013	Dec. 31, 2013
Segment Reporting Information [Line Items]	'	'	'
Number of reportable segments	2	'	'
Revenues	$165,723	$155,060	'
Total Assets	1,730,252	'	1,736,217
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	-3,788	-10,491	'
Interest Expense	15,726	19,580	'
Income Tax Expense (Benefit)	-864	205	'
Interest and investment income	-82	-75	'
Depreciation and amortization	16,446	16,155	'
Segment EBITDA	27,438	25,374	'
Loss On Disposals, Impairment Of Assets and income/loss from discontinued operations	2,069	1,224	'
EBITDA to Adjusted EBITDA Reconciliation, Non-cash adjustments	462	810	'
EBITDA to Adjusted EBITDA Reconciliation, Other adjustments	196	1,765	'
Share-based Compensation	-832	0	'
Interest and investment income	1,061	591	'
EBITDA to Adjusted EBITDA Reconciliation, Adjusted EBITDA	32,058	29,764	'
Golf and Country Clubs	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Revenues	127,771	119,250	'
Total Assets	1,255,140	'	1,254,988
Segment EBITDA	36,402	32,633	'
Business, Sports and Alumni Clubs	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Revenues	38,441	37,848	'
Total Assets	82,625	'	90,078
Segment EBITDA	6,436	5,712	'
Other	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Revenues	2,004	-68	'
Total Assets	392,487	'	391,151
Segment EBITDA	-10,780	-8,581	'
Intersegment Eliminations [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Revenues	($2,493)	($1,970)	'

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 25, 2014
Loss Contingencies [Line Items]	'
Accrued taxes	$2
Capital commitments	'
Loss Contingencies [Line Items]	'
Capital commitments	$17.60

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details) (USD $)	0 Months Ended	3 Months Ended				12 Months Ended
EARNINGS PER SHARE (Details) (USD $)	Sep. 07, 2013	Mar. 25, 2014	Sep. 03, 2013	Mar. 19, 2013	Mar. 20, 2012	Dec. 31, 2013	Aug. 02, 2013	Mar. 15, 2012	Nov. 10, 2010
Distributions to owners [Line Items]	'	'	'	'	'	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	'	400,000	'	'	'	'	'	'	'
Payments of Capital Distribution	'	$7,622,000	'	$35,000,000	'	'	'	'	'
Common Stock, Dividends, Per Share, Declared	'	$0.12	'	$0.69	'	$0.12	'	'	'
Common stock, shares outstanding (in shares)	50,569,730	64,216,801	'	'	'	63,789,730	'	'	'
Common stock, shares authorized (in shares)	'	200,000,000	'	'	'	200,000,000	200,000,000	2,000,000	1,000
Common Stock, Par or Stated Value Per Share	'	$0.01	'	'	'	$0.01	'	'	$0.01
Stockholders' Equity Note, Stock Split, Conversion Ratio	1.0113946	'	50	'	1,000	'	'	'	'
Principal Owner [Member]	'	'	'	'	'	'	'	'	'
Distributions to owners [Line Items]	'	'	'	'	'	'	'	'	'
Payments of Capital Distribution	'	'	'	35,000,000	'	'	'	'	'
Parent Company [Member]	'	'	'	'	'	'	'	'	'
Distributions to owners [Line Items]	'	'	'	'	'	'	'	'	'
Distributions declared, but unpaid	'	$7,700,000	'	'	'	$7,700,000	'	'	'

EARNINGS_PER_SHARE_Earnings_Pe

EARNINGS PER SHARE Earnings Per Share Table (Details) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 25, 2014	Mar. 19, 2013
Earnings Per Share [Abstract]	'	'
Income (Loss) from Continuing Operations, Excluding Portion Attributable to Noncontrolling Interest	($3,726)	($10,445)
Weighted Average Number of Shares Outstanding, Basic	63,762	50,570
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements	0	0
Weighted Average Number of Shares Outstanding, Diluted	63,762	50,570
Income (Loss) Per Basic Share from Continuing Operations, Excluding Portion Attributable to Noncontrolling Interest	($0.06)	($0.21)
Income (Loss) Per Diluted Share from Continuing Operations, Excluding Portion Attributable to Noncontrolling Interest	($0.06)	($0.21)

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)

3 Months Ended

12 Months Ended

3 Months Ended

Mar. 25, 2014

Mar. 19, 2013

Dec. 31, 2013

Sep. 25, 2013

Mar. 19, 2013

Mar. 25, 2014

Mar. 19, 2013

Mar. 25, 2014

Mar. 19, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Dec. 31, 2013

Mar. 25, 2014

Affiliated Entity

Principal Owner [Member]

Other Affiliated Entities

Other Affiliates [Member]

Equity Method Investment

Financial Consulting Services Agreement [Member]

Outstanding advances

Volume rebates

Affiliated Entity

Related Party Transaction [Line Items]

Management consulting services annual fee

$1,000,000

$100,000

Fee based on percentage of lenders' maximum commitments (percentage)

1.00%

Fee based on percentage of total consideration paid (percentage)

1.00%

Related Party Management Contract Termination Fee

5,000,000

Maximum Reimbursements For Consulting Services

100,000

Payment of management fees

300,000

100,000

Payments of Capital Distribution

7,622,000

35,000,000

Receivables

200,000

2,400,000

1,800,000

Payables

500,000

100,000

Management fees

$100,000

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	3 Months Ended		12 Months Ended	3 Months Ended				12 Months Ended
In Millions, except Per Share data, unless otherwise specified	Mar. 25, 2014	Mar. 19, 2013	Dec. 31, 2013	Jun. 17, 2014	Jun. 17, 2014	Jun. 17, 2014	Mar. 25, 2014	Dec. 31, 2013
				Subsequent Event [Member]	TPC-Michigan [Member]	TPC-Piper Glen [Member]	Parent Company [Member]	Parent Company [Member]
					Subsequent Event [Member]	Subsequent Event [Member]
Subsequent Event [Line Items]	'	'	'	'	'	'	'	'
Distributions declared, but unpaid	'	'	'	'	'	'	$7.70	$7.70
Common Stock, Dividends, Per Share, Declared	$0.12	$0.69	$0.12	'	'	'	'	'
Amount paid to Trustee for redemption of bonds including principal, interest and redemption premium	'	'	'	309.2	'	'	'	'
Payments to Acquire Businesses, Gross	'	'	'	'	$3.80	$3	'	'