ClubCorp (MYCC) Inactive 10-Q16 Oct 142014 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 09, 2014	Oct. 09, 2014
Document and Entity Information	'	'
Entity Registrant Name	'ClubCorp Holdings, Inc.	'
Entity Central Index Key	'0001577095	'
Document Type	'10-Q	'
Document Period End Date	9-Sep-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	'	64,443,332
Trading Symbol	'MYCC	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 09, 2014	Sep. 03, 2013	Sep. 09, 2014	Sep. 03, 2013
REVENUES:	'	'	'	'
Club operations	$149,373	$143,487	$418,443	$394,696
Food and beverage	54,684	50,809	161,045	148,615
Other revenues	418	539	2,128	2,203
Total revenues	204,475	194,835	581,616	545,514
DIRECT AND SELLING, GENERAL AND ADMINISTRATIVE EXPENSES:	'	'	'	'
Club operating costs exclusive of depreciation	132,774	127,741	377,204	354,598
Cost of food and beverage sales exclusive of depreciation	18,400	17,185	53,338	49,179
Depreciation and amortization	17,160	17,030	50,405	49,497
Provision for doubtful accounts	850	1,102	996	2,004
Loss on disposals of assets	1,744	2,745	6,347	6,376
Asset Impairment Charges	0	24	895	1,905
Equity in earnings from unconsolidated ventures	-660	-424	-1,493	-966
Selling, general and administrative	13,553	11,250	40,737	31,747
OPERATING INCOME	20,654	18,182	53,187	51,174
Interest and investment income	1,366	80	1,535	224
Interest expense	-12,944	-19,499	-44,242	-58,646
Gains (Losses) on Extinguishment of Debt	0	0	-31,498	0
(LOSS) INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	9,076	-1,237	-21,018	-7,248
INCOME TAX (EXPENSE) BENEFIT	-5,802	-3,793	3,028	-1,150
(LOSS) INCOME FROM CONTINUING OPERATIONS	3,274	-5,030	-17,990	-8,398
Loss from discontinued clubs, net of income tax (expense) benefit of $0 and ($2) for the twelve weeks ended September 9, 2014 and September 3, 2013, respectively, and $1 and $2 for the thirty-six weeks ended September 9, 2014 and September 3, 2013, respectively	-1	-4	-2	-5
Net loss	3,273	-5,034	-17,992	-8,403
NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS	-63	-129	-137	-131
NET (LOSS) INCOME ATTRIBUTABLE TO CLUBCORP	3,210	-5,163	-18,129	-8,534
Foreign currency translation, net of tax	-140	-1,430	7	-988
OTHER COMPREHENSIVE INCOME (LOSS)	-140	-1,430	7	-988
COMPREHENSIVE (LOSS) INCOME	3,133	-6,464	-17,985	-9,391
COMPREHENSIVE INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS	-63	-129	-137	-131
COMPREHENSIVE (LOSS) INCOME ATTRIBUTABLE TO CLUBCORP	$3,070	($6,593)	($18,122)	($9,522)
Weighted Average Number of Shares Outstanding, Basic	63,990	50,570	63,905	50,570
Weighted Average Number of Shares Outstanding, Diluted	64,357	50,570	63,905	50,570
(Loss) income from continuing operations attributable to ClupCorp per basic share	$0.05	($0.10)	($0.28)	($0.17)
(Loss) income from discontinued clubs attributable to ClupCorp per basic share	$0	$0	$0	$0
Earnings Per Share, Basic	$0.05	($0.10)	($0.28)	($0.17)
(Loss) income from continuing operations attributable to ClupCorp per diluted share	$0.05	($0.10)	($0.28)	($0.17)
(Loss) income from discontinued clubs attributable to ClupCorp per diluted share	$0	$0	$0	$0
Earnings Per Share, Diluted	$0.05	($0.10)	($0.28)	($0.17)
Common Stock, Dividends, Per Share, Declared	$0.24	$0	$0.36	$0.69

CONSOLIDATED_STATEMENTS_OF_OPE1

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 09, 2014	Sep. 03, 2013	Sep. 09, 2014	Sep. 03, 2013
Income Statement [Abstract]	'	'	'	'
Loss from discontinued clubs, income tax (expense) benefit	$0	($2)	$1	$2

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 09, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 09, 2014	Dec. 31, 2013
CURRENT ASSETS:	'	'
Cash and cash equivalents	$65,801	$53,781
Receivables, net of allowances of $3,504 and $3,666 at September 9, 2014 and December 31, 2013, respectively	84,339	83,161
Inventories	18,173	15,819
Prepaids and other assets	14,406	13,339
Deferred tax assets, net	7,249	10,403
Total current assets	189,968	176,503
Investments	6,385	8,032
Property and equipment, net (includes $9,572 and $9,347 related to VIEs at September 9, 2014 and December 31, 2013, respectively)	1,271,572	1,234,903
Notes receivable, net of allowances of $659 and $724 at September 9, 2014 and December 31, 2013, respectively	5,115	4,756
Goodwill	258,459	258,459
Intangibles, net	26,932	27,234
Other assets	34,886	26,330
TOTAL ASSETS	1,793,317	1,736,217
CURRENT LIABILITIES:	'	'
Current maturities of long-term debt	13,571	11,567
Membership initiation deposits - current portion	129,937	112,212
Accounts payable	29,184	26,764
Accrued expenses	28,661	36,772
Accrued taxes	21,493	20,455
Other liabilities	79,667	79,300
Total current liabilities	302,513	287,070
Long-term debt (includes $13,411 and $13,157 related to VIEs at September 9, 2014 and December 31, 2013, respectively)	720,249	638,112
Membership initiation deposits	202,620	204,152
Deferred tax liability	201,227	210,989
Other liabilities (includes $21,949 and $21,233 related to VIEs at September 9, 2014 and December 31, 2013, respectively)	166,893	157,944
Total liabilities	1,593,502	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; 64,428,380 and 63,789,730 issued and outstanding at September 9, 2014 and December 31, 2013, respectively	644	638
Additional paid-in capital	300,118	320,274
Accumulated other comprehensive loss	-1,063	-1,070
Retained deficit	-110,798	-92,669
Total stockholders' equity	188,901	227,173
Noncontrolling interests in consolidated subsidiaries and variable interest entities	10,914	10,777
Total equity	199,815	237,950
TOTAL LIABILITIES AND EQUITY	$1,793,317	$1,736,217

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 09, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified	Sep. 09, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Receivables, allowances	$3,504	$3,666
Property and equipment, net, related to VIEs	9,572	9,347
Notes receivable, allowances	659	724
Long-term debt, related to VIEs	13,411	13,157
Variable Interest Entity, Consolidated, Carrying Amount, Other Long Term Liabilities	$21,949	$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)	64,428,380	63,789,730
Common stock, shares outstanding (in shares)	64,428,380	63,789,730

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 09, 2014	Sep. 03, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	($17,992)	($8,403)
Adjustments to reconcile net loss to cash flows from operating activities:	'	'
Depreciation	50,103	47,521
Amortization	302	1,977
Asset Impairment Charges, Including Discontinued Operations	895	1,905
Bad debt expense	1,012	2,014
Equity in earnings from unconsolidated ventures	-1,493	-966
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions	-1,276	0
Distribution from investment in unconsolidated ventures	4,290	2,429
Loss on disposals of assets	6,343	6,376
Amortization and write-off of debt issuance costs and amortization of term loan discount	5,784	1,550
Accretion of discount on member deposits	14,211	14,149
Amortization of above and below market rent intangibles	-236	115
Share-based Compensation	3,037	0
Debt early redemption premium	27,452	0
Net change in deferred tax assets and liabilities	-8,098	-3,819
Net change in prepaid expenses and other assets	-4,390	-5,241
Net change in receivables and membership notes	3,462	-28,659
Net change in accounts payable and accrued liabilities	-8,204	7,104
Net change in other current liabilities	-443	30,548
Net change in other long-term liabilities	3,594	-1,780
Net cash provided by operating activities	78,353	66,820
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Purchase of property and equipment	-55,087	-42,066
Payments to Acquire Businesses, Net of Cash Acquired	-17,187	-10,785
Other Payments to Acquire Businesses	10,000	0
Proceeds from dispositions	314	90
Net change in restricted cash and capital reserve funds	-287	34
Return of capital in equity investments	126	592
Net cash used in investing activities	-82,121	-52,135
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Repayments of long-term debt	-278,668	-21,999
Proceeds from Issuance of Long-term Debt	348,250	10,713
Repayments of revolving credit facility	-11,200	0
Proceeds from revolving credit facility	11,200	0
Debt early redemption premium,	-27,452	0
Payments of Debt Issuance Costs	-2,930	-6,684
Payments of Capital Distribution	-22,980	-35,000
Proceeds from new membership initiation deposits	635	760
Repayments of membership initiation deposits	-1,075	-1,030
Net cash used in financing activities	15,780	-53,240
EFFECT OF EXCHANGE RATE CHANGES ON CASH	8	-110
NET INCREASE IN CASH AND CASH EQUIVALENTS	12,020	-38,665
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	53,781	81,965
CASH AND CASH EQUIVALENTS - END OF PERIOD	65,801	43,300
Supplemental Cash Flow Information [Abstract]	'	'
Interest Paid	28,683	34,648
Income Taxes Paid	1,956	2,347
Capital Lease Obligations Incurred	$14,057	$10,075

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (USD $)	Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Retained Deficit	Noncontrolling Interests in Consolidated Subsidiaries	Common Class A [Member]
In Thousands, except Share data, unless otherwise specified	USD ($)	USD ($)	USD ($)	USD ($)	USD ($)	USD ($)	Common Class A [Member]
BALANCE at Dec. 25, 2012	$143,082	$506	$184,460	($672)	($51,777)	$10,565	'
Common stock, shares outstanding (in shares)	'	'	'	'	'	'	50,569,730
Stock Issued During Period, Distribution to Owners	'	'	'	'	'	'	0
Stock Issued During Period, Net Loss/Income	'	'	'	'	'	'	0
Stock Issued During Period, OCI	'	'	'	'	'	'	0
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'
Payments of Capital Distribution	-35,000	0	-35,000	0	0	0	'
Net loss	-8,403	0	0	0	-8,534	131	'
Other comprehensive income (loss)	-988	0	0	-988	0	0	'
BALANCE at Sep. 03, 2013	98,691	506	149,460	-1,660	-60,311	10,696	'
BALANCE at Dec. 31, 2013	237,950	638	320,274	-1,070	-92,669	10,777	'
Common stock, shares outstanding (in shares)	64,428,380	'	'	'	'	'	64,428,380
Stock Issued During Period, Distribution to Owners	'	'	'	'	'	'	0
Stock Issued During Period, Shares, Other	'	'	'	'	'	'	638,650
Stockholders' Equity, Other Shares	'	'	'	'	'	'	0
Stock Issued During Period, Net Loss/Income	'	'	'	'	'	'	0
Stock Issued During Period, OCI	'	'	'	'	'	'	0
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'
Stock Issued During Period, Value, Other	0	6	-6	0	0	0	'
Distributions declared, but unpaid	-23,187	0	-23,187	0	0	0	'
Share-based Compensation	3,037	0	3,037	0	0	0	'
Net loss	-17,992	0	0	0	-18,129	137	'
Other comprehensive income (loss)	7	0	0	7	0	0	'
BALANCE at Sep. 09, 2014	$199,815	$644	$300,118	($1,063)	($110,798)	$10,914	'

ORGANIZATION

ORGANIZATION	9 Months Ended
ORGANIZATION	Sep. 09, 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 September 9, 2014, the majority of Holdings' common stock was 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”.

	Subsequent to September 9, 2014, on September 30, 2014, ClubCorp USA, Inc., a wholly owned subsidiary of Holdings, completed the acquisition of all the equity interests in each of Sequoia Golf Holdings, LLC and Parthenon-Sequoia Ltd. (“Sequoia Golf”). The acquisition was executed through an Equity Purchase Agreement (the “Equity Purchase Agreement”) with Sequoia Golf Holdings, LLC, Parthenon-Sequoia Ltd., Parthenon Investors II, L.P., J&R Founders’ Fund II, L.P., PCIP Investors, and certain individuals named therein. The total purchase price was $265.0 million payable in cash, subject to customary closing adjustments, including net working capital. See Notes 9, 11 and 16 for further description of the acquisition and related financing.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 09, 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 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.

	The expected lives of active memberships are calculated annually, using historical attrition rates to determine the expected lives of active memberships. Periods in which attrition rates differ significantly from enrollment rates could have a material effect on our consolidated condensed financial statements by decreasing or increasing the expected lives of active memberships, which in turn would affect the length of time over which we recognize initiation fee and deposit revenues. During fiscal year 2013, our estimated expected lives ranged from one to 20 years; the weighted-average expected life of a golf and country club membership was approximately seven years and the expected life of a business, sports and alumni club membership was approximately three years. During fiscal year 2014, the weighted-average expected life of a golf and country club membership was approximately seven years and the expected life of a business, sports and alumni club membership was approximately three years.

	Membership initiation fees and deposits recognized within club operations revenue on the consolidated condensed statements of operations were $3.0 million and $9.1 million for the twelve and thirty-six weeks ended September 9, 2014, respectively, and $4.2 million and $12.2 million for the twelve and thirty-six weeks ended September 3, 2013, respectively.

	Foreign Currency—The functional currency of our entities located outside the United States 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 and thirty-six weeks ended September 9, 2014 or September 3, 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 we conclude that 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. We use assumptions, estimates and our judgment in determining if the “more likely than not” standard has been met when developing our 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 of the respective equity-based awards. The value is recognized over the requisite service period, which is generally the vesting period. The following table shows total equity-based compensation expense included in the consolidated condensed statements of operations:


		Twelve Weeks Ended					Thirty-Six Weeks Ended
		September 9, 2014			September 3, 2013		September 9, 2014			September 3, 2013
	Club operating costs exclusive of depreciation	$	256		$	—	$	1,053		$	—

	Selling, general and administrative	693			—		1,984			—

	Pre-tax equity-based compensation expense	949			—		3,037			—

	Less: benefit for income taxes	(548		)	—		(912		)	—

	Equity-based compensation expense, net of tax	$	401		$	—	$	2,125		$	—


	As of September 9, 2014, there was approximately $3.9 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 1.6 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 September 9, 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 and a liquidity condition and are converted into shares of our common stock upon vesting. 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. On April 1, 2014, 211,579 of the RSUs vested and were converted into shares of our common stock. The remaining RSUs will convert into shares of our common stock upon satisfaction of the remaining time vesting requirement. As of September 9, 2014, 190,788 RSUs remain outstanding.

	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, subject to the holder remaining employed by us.

	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.

	Subsequent to September 9, 2014, on September 25, 2014, we granted a total of 14,952 shares of restricted stock to our independent directors, vesting one year from the date of grant. See Note 16.

	Prior to our IPO, unit awards were issued under a Management Profits Interest Program (“MPI”) which provided grants of time-vesting non-voting profits interests in Fillmore. 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, 196,267 of which remain subject to time vesting requirements as of September 9, 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 at the beginning of fiscal year 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. We adopted ASU 2014-8 during the twelve weeks ended September 9, 2014. The amended guidance was adopted prospectively; thus, no changes were made to dispositions that were classified as discontinued operations prior to this adoption. During the normal course of business, we have closed certain clubs that were underperforming and terminated certain management agreements. We believe the future divestiture of an individual club will not qualify as a discontinued operation as it is unlikely to represent a strategic shift or have a major effect on our financial results. Our adoption of ASU 2014-8 did not have a material impact on our consolidated financial position or results of operations. During the twelve weeks ended September 9, 2014, one management agreement was terminated. This divestiture would have qualified as a discontinued operation prior to our adoption of the amended guidance, but is reported within continuing operations under the amended guidance.

	In May 2014, the FASB issued Accounting Standards Update No. 2014-9 (“ASU 2014-9”), Revenue from Contracts with Customers. ASU 2014-9 requires revenue recognition to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also specifies the accounting for some costs to obtain or fulfill a contract with a customer, as well as enhanced disclosure requirements. ASU 2014-9 is effective for fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2016. We are still evaluating the impact that our adoption of ASU 2014-9 will have on our consolidated financial position or results of operations.

VARIABLE_INTEREST_ENTITIES

VARIABLE INTEREST ENTITIES	9 Months Ended
	Sep. 09, 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 $1.0 million collateralized by assets of the entity totaling $4.3 million as of September 9, 2014. The other managed golf course property VIEs are financed through advances from us. Outstanding advances as of September 9, 2014 total $3.6 million compared to recorded assets of $6.8 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 September 9, 2014 and December 31, 2013, net of intercompany amounts:



		September 9, 2014			December 31, 2013
	Current assets	$	1,652		$	1,407

	Fixed assets, net	9,572			9,347

	Other assets	850			850

	Total assets	$	12,074		$	11,604


	Current liabilities	$	1,546		$	1,644

	Long-term debt	13,411			13,157

	Other long-term liabilities	20,528			20,060

	Noncontrolling interest	5,735			5,955

	Company capital	(29,146		)	(29,212		)
	Total liabilities and equity	$	12,074		$	11,604


	Recourse of creditors to these VIEs is limited to the assets of the VIE entities, which total $12.1 million and $11.6 million at September 9, 2014 and December 31, 2013, respectively.

INVESTMENTS

INVESTMENTS	9 Months Ended
	Sep. 09, 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 September 9, 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, for which we exercise significant influence. The carrying value of the investment was $4.6 million and $6.2 million at September 9, 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 totaling $0.3 million and $2.3 million during the twelve and thirty-six weeks ended September 9, 2014, respectively, and $0.0 million and $2.1 million during the twelve and thirty-six weeks ended September 3, 2013, respectively. 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 is being amortized over approximately 10 years beginning in 2007. The carrying value of these intangible assets was $4.6 million and $6.0 million at September 9, 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						Thirty-Six Weeks Ended
		September 9, 2014			September 3, 2013			September 9, 2014			September 3, 2013
	ClubCorp's equity in net income, excluding amortization	$	1,167		$	885		$	2,967		$	2,372

	Amortization	(463		)	(463		)	(1,390		)	(1,390		)
	ClubCorp's equity in net income	$	704		$	422		$	1,577		$	982


	Additionally, we recognized $1.3 million of return on our equity investment within interest and investment income during the twelve and thirty-six weeks ended September 9, 2014. All cash distributions from our equity investment are reported as distribution from investment in unconsolidated ventures within the operating section of consolidated condensed statements of cash flows.

FAIR_VALUE

FAIR VALUE

9 Months Ended

Sep. 09, 2014

Fair Value Disclosures [Abstract]

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 September 9, 2014 and December 31, 2013:

September 9, 2014

December 31, 2013

Recorded Value

Fair Value

Recorded Value

Fair Value

Level 2 (1)

649,458

644,595

570,856

601,775

Level 3

51,821

42,075

53,132

43,971

Total

701,279

686,670

623,988

645,746

______________________

-1

The recorded value for Level 2 Debt is presented net of the $1.6 million and $0.0 million discount as of September 9, 2014 and December 31, 2013, respectively, on the Secured Credit Facilities, as defined in Note 9.

All debt obligations are considered Level 3 except for 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.

Derivative Financial Instruments—Derivative financial instruments, which consist of interest rate cap agreements, are measured at fair value on a recurring basis. The impact of these interest rate caps is not material to our consolidated condensed financial statements.

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 September 9, 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, goodwill, trade names, liquor licenses, and business combinations. 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—We recognized impairment losses to property and equipment of $0.9 million during the thirty-six weeks ended September 9, 2014, of which none was recognized during the twelve weeks ended September 9, 2014, to adjust the carrying amount of certain property and equipment to its fair value of $0.2 million due to continued and projected negative operating results as well as changes in the expected holding period of certain fixed assets. We recognized impairment losses to property and equipment of $1.9 million during the thirty-six weeks ended September 3, 2013, of which none was recognized during the twelve weeks ended September 3, 2013, to adjust the carrying amount of certain property and equipment to its fair value of $0.3 million. The valuation method used to determine fair value was based on an analysis of discounted future cash flows using a risk-adjusted discount rate (‘‘Income Approach’’), and based on cost adjusted for economic obsolescence (‘‘Cost Approach’’). The fair value calculations associated with these valuations are classified as Level 3 measurements. See Note 6.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 09, 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 September 9, 2014 and December 31, 2013:



		September 9, 2014			December 31, 2013
	Land and non-depreciable land improvements	$	533,288		$	530,212

	Depreciable land improvements	358,716			339,806

	Buildings and recreational facilities	430,263			416,259

	Machinery and equipment	199,017			181,619

	Leasehold improvements	103,285			95,901

	Furniture and fixtures	80,118			72,687

	Construction in progress	9,911			3,513

		1,714,598			1,639,997

	Accumulated depreciation	(443,026		)	(405,094		)
	Total	$	1,271,572		$	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. We recognized impairment losses to property and equipment of $0.9 million during the thirty-six weeks ended September 9, 2014, of which none was recognized during the twelve weeks ended September 9, 2014, to adjust the carrying amount of certain property and equipment to its fair value of $0.2 million due to continued and projected negative operating results as well as changes in the expected holding period of certain fixed assets. See Note 5.

	We recognized impairment losses of $1.9 million during the thirty-six weeks ended September 3, 2013, to adjust the carrying amount of certain property and equipment to its fair value of $0.3 million. We did not recognize any material impairment losses in the twelve weeks ended September 3, 2013.

GOODWILL_AND_INTANGIBLE_ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Sep. 09, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
GOODWILL AND INTANGIBLE ASSETS	'
	GOODWILL AND INTANGIBLE ASSETS

	Intangible assets consist of the following at September 9, 2014 and December 31, 2013:



				September 9, 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				(2,800		)		—		2,800		(2,547		)	253

	Management Contracts	9 years		598				(539		)		59		598		(490		)	108

	Total			$	30,271			$	(3,339	)		$	26,932	$	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 $0.3 million for the twelve and thirty-six weeks ended September 9, 2014, respectively, and $0.7 million and $2.0 million for the twelve and thirty-six weeks ended September 3, 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

	September 9, 2014	$	113,108			$	145,351			$	258,459

CURRENT_AND_LONGTERM_LIABILITI

CURRENT AND LONG-TERM LIABILITIES	9 Months Ended
	Sep. 09, 2014
Payables and Accruals [Abstract]	'
CURRENT AND LONG-TERM LIABILITIES	'
	CURRENT AND LONG-TERM LIABILITIES

	Current liabilities consist of the following at September 9, 2014 and December 31, 2013:



		September 9, 2014		December 31, 2013
	Accrued compensation	$	21,673	$	27,933

	Accrued interest	1,240		2,373

	Other accrued expenses	5,748		6,466

	Total accrued expenses	$	28,661	$	36,772


	Taxes payable other than federal income taxes	$	21,493	$	20,000

	Federal income taxes payable	—		455

	Total accrued taxes	$	21,493	$	20,455


	Advance deposits from members	$	22,645	$	17,305

	Unearned dues	27,454		32,438

	Deferred membership revenues	10,913		10,883

	Insurance reserves	8,175		8,175

	Distributions to owners declared, but unpaid	7,865		7,654

	Other current liabilities	2,615		2,845

	Total other current liabilities	$	79,667	$	79,300


	Other long-term liabilities consist of the following at September 9, 2014 and December 31, 2013:



		September 9, 2014		December 31, 2013
	Uncertain tax positions	$	58,989	$	56,105

	Deferred membership revenues	42,702		42,773

	Casualty insurance loss reserves - long term portion	13,445		11,255

	Above market lease intangibles	960		1,347

	Deferred rent	26,655		22,716

	Accrued interest on notes payable related to Non-Core Development Entities	21,847		21,111

	Other	2,295		2,637

	Total other long-term liabilities	$	166,893	$	157,944

DEBT_AND_CAPITAL_LEASES

DEBT AND CAPITAL LEASES	9 Months Ended
	Sep. 09, 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 and as of September 9, 2014, the Secured Credit Facilities were comprised of (i) a $651.1 million term loan facility, and (ii) a revolving credit facility with $111.3 million available for borrowing, after deducting $23.7 million of standby letters of credit outstanding. In addition, as of September 9, 2014 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 (a) $50.0 million, and, after full utilization of such $50.0 million, (b) an additional amount of incremental term or revolving commitments, so long as the Senior Secured Leverage Ratio (the “Senior Secured Leverage Ratio”) did not exceed 3.75:1.00.

	As of September 9, 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 September 9, 2014, the revolving credit facility had capacity of $135.0 million, which was reduced by $23.7 million of standby letters of credit outstanding, leaving $111.3 million available for borrowing. All remaining revolving credit commitments are related to a tranche which 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 September 9, 2014, contains a senior secured leverage ratio covenant. 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), requires Operations and its restricted subsidiaries to maintain a leverage ratio of no greater than 5.00:1.00 as of the end of each fiscal quarter. As of September 9, 2014, Operations' leverage ratio was 3.66:1.00.

	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, effective on September 30, 2013, to conditionally secure the $135.0 million incremental revolving credit commitments, which mature on September 30, 2018. Borrowings under such facility bear interest at a rate of LIBOR plus a margin of 3.0% per annum.

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

	On April 11, 2014, Operations entered into a fifth amendment to the credit agreement governing the Secured Credit Facilities to (i) provide an aggregate of $350.0 million, before a discount of $1.8 million, of additional senior secured term loans under the existing term loan facility, (ii) 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, (iii) 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 (iv) 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. Under the fifth amendment, the additional borrowings under the term loan facility bore 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.

	Subsequent to September 9, 2014, on September 30, 2014, Operations entered into a sixth amendment to the credit agreement governing the Secured Credit Facilities to (i) provide an aggregate of $250.0 million, before a debt issuance discount of $1.9 million, of incremental senior secured term loans under the existing term loan facility, (ii) modify the interest rate on the term loan facility to the higher of (a) 4.5% or (b) an elected LIBOR plus a margin of 3.5%, (iii) modify the accordion feature under the credit agreement to provide for, subject to lender participation, additional borrowings in revolving or term loan commitments, so long as the Senior Secured Leverage Ratio does not exceed 3.75:1.00 and (iv) make other administrative changes to the credit agreement. The term loan continues to mature on July 24, 2020. See Note 16.

	As of October 9, 2014, the Secured Credit Facilities are comprised of (i) a $901.1 million term loan facility and (ii) a revolving credit facility with $111.3 million available for borrowing, after deducting $23.7 million of standby letters of credit outstanding.

	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 $4.5 million in debt issuance costs; $2.7 million of these costs have been capitalized and are being amortized over the remaining term of the loan, while $1.8 million was expensed in the thirty-six weeks ended September 9, 2014.

	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. On October 28, 2013, Operations repaid $145.3 million in aggregate principal of Senior Notes at a redemption price of 110.00%, plus accrued and unpaid interest thereon. The redemption premium of $14.5 million and proportional write-off of unamortized debt issuance costs of $2.3 million was accounted for as a loss on extinguishment of debt during the fiscal year ended December 31, 2013.

	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. The redemption premium of $27.5 million and the write-off of remaining unamortized debt issuance costs of $4.0 million was accounted for as loss on extinguishment of debt during the thirty-six weeks ended September 9, 2014.

	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 September 9, 2014, we expect to meet the required conditions and currently intend to extend the loan with GECC to November 2017.

	BancFirst—In May 2013, in connection with the acquisition of Oak Tree Country Club, 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. Effective October 1, 2014, we have extended the term of the loan to October 1, 2015. 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 September 9, 2014 and December 31, 2013, are summarized below:


		September 9, 2014						December 31, 2013
		Carrying Value			Interest Rate			Carrying Value			Interest Rate			Interest Rate Calculation		Maturity

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

	Secured Credit Facilities

	Term Loan	651,106			4	%		301,106			4	%		Greater of (i) 4.0% or (ii) an elected LIBOR + 3.0%		2020

	Revolving Credit Borrowings - ($135,000 capacity) (1)	—			3.23	%		—			3.25	%		LIBOR plus a margin of 3.0%		2018

	Mortgage Loans

	General Electric Capital Corporation	29,895			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		-2

	Atlantic Capital Bank	3,387			4.5	%		3,493			4.5	%		Greater of (i) 3.0% + 30 day LIBOR or (ii) 4.5%		2015

BancFirst	4,341			4.5	%		4,652			4.5	%		Greater of (i) 4.5% or prime rate		2016

Other indebtedness	2,361			4.75% - 6.00%			2,837			4.75% - 8.00%			Fixed		Various

	702,927						623,988

Capital leases	32,541						25,691

	735,468						649,679

Less current portion	(13,571		)				(11,567		)
Less discount on the Secured Credit Facilities' Term Loan	(1,648		)				—

Long-term debt	$	720,249					$	638,112

______________________


-1	As of September 9, 2014, the revolving credit facility had capacity of $135.0 million, which was reduced by $23.7 million of standby letters of credit outstanding, leaving $111.3 million available for borrowing.


-2	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 September 9, 2014.


Year	Debt				Capital Leases				Total
Remainder of 2014	$	397			$	3,841			$	4,238

2015	4,730				11,444				16,174

2016	4,568				8,221				12,789

2017	28,885				5,431				34,316

2018	330				2,668				2,998

Thereafter (1)	664,017				936				664,953

Total	$	702,927			$	32,541			$	735,468

______________________


-1	As described above, subsequent to September 9, 2014, on September 30, 2014, Operations entered into a sixth amendment to the credit agreement governing the Secured Credit Facilities to provide an aggregate of $250.0 million of additional senior secured term loans under the existing term loan facility. This amount is not included in the table above. The proceeds were used to fund the Sequoia Golf acquisition. As of October 9, 2014, the term loan facility principal balance was $901.1 million.

INCOME_TAXES

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 09, 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 and thirty-six weeks ended September 9, 2014 was 63.9% and 14.4%, respectively, compared to (306.0)% and (15.9)%, for the twelve and thirty-six weeks ended September 3, 2013, respectively. For the twelve and thirty-six weeks ended September 9, 2014 and September 3, 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 September 9, 2014 and December 31, 2013, we have recorded $59.0 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.

	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 recognized in connection with the ClubCorp Formation. The IRS has completed its examination. Subsequent to September 9, 2014, on October 13, 2014, we executed and returned for counter-signature a closing agreement which would close out the audit. Should the closing agreement be finalized in the fourth quarter, we estimate that our total unrecognized tax benefits will be reduced by approximately $48.6 million, of which $11.7 million represents settlements and $36.9 million represents further reductions of prior period unrecognized tax benefits. In addition, we estimate that approximately $13.8 million of accrued interest and penalties will be reversed upon receipt of the counter-signed closing agreement. In total, we estimate that approximately $44.4 million of the above benefits will be recorded in the income statement, including interest and penalties.

	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. We have taken the appropriate procedural steps to vigorously contest these assessments through the appropriate Mexican administrative and judicial channels and one of the assessments has been remanded to the original examination team. We have filed litigation on another assessment issued for the 2008 tax year in the amount of $3.0 million, plus penalties and interest. Further, an additional Mexican subsidiary under audit received a notice of assessment for the 2009 tax year in the amount of $6.0 million, plus penalties and interest. We have responded to, and will vigorously challenge, this assessment through the appropriate Mexican administrative and/or judicial channels. As of September 9, 2014, we have not recorded a liability related to these uncertain tax positions as we believe it is more likely than not that we will prevail based on the merits of our positions. We will continue to evaluate the relevant tax issues related to these assessments in future periods.

	We believe we are adequately reserved for our uncertain tax positions as of September 9, 2014.

CLUB_ACQUISITIONS_CLUB_DISPOSI

CLUB ACQUISITIONS, CLUB DISPOSITIONS AND DISCONTINUED OPERATIONS	9 Months Ended
	Sep. 09, 2014
Business Combinations [Abstract]	'
CLUB ACQUISITIONS, CLUB DISPOSITIONS AND DISCONTINUED OPERATIONS	'
	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.

	Baylor Club—On April 30, 2014, we finalized the lease and management rights to the Baylor Club, an alumni club within the new Baylor University football stadium in Waco, Texas.

	TPC Piper Glen—On April 29, 2014, we acquired Tournament Players Club (“TPC”) Piper Glen, a private golf club in Charlotte, North Carolina with a purchase price of $3.8 million for net cash consideration of $3.7 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:



	Land, depreciable land improvements, and property and equipment	$	3,833

	Receivables and inventory	210

	Other current liabilities and accrued taxes	(115		)
	Long-term debt and other liabilities	(197		)
	Total	$	3,731


	TPC Michigan—On April 29, 2014, we acquired TPC Michigan, a semi-private golf club in Dearborn, Michigan with a purchase price of $3.0 million for net cash consideration of $2.6 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:



	Land, depreciable land improvements, and property and equipment	$	3,643

	Receivables, inventory and prepaid assets	235

	Other current liabilities and accrued expenses	(624		)
	Long-term debt	(157		)
	Deferred tax liability	(175		)
	Membership initiation deposits	(370		)
	Total	$	2,552


	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:


	Land, depreciable land improvements, and 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.

	Chantilly National Golf & Country Club—On December 17, 2013, we acquired Chantilly National Golf & Country Club, a private country club located in Centreville, Virginia, in exchange for net cash consideration of $4.8 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	$	5,171

	Inventory	103

	Other current liabilities	(25		)
	Other long-term liabilities	(180		)
	Long-term debt	(234		)
	Total	$	4,835


Cherry Valley Country Club—On June 18, 2013, we acquired Cherry Valley Country Club, a private country club located in Skillman, New Jersey, in exchange for net cash consideration of $5.6 million. We recorded the following major categories of assets and liabilities:



Depreciable land improvements, property and equipment	$	5,976

Prepaid assets	121

Inventory	179

Long-term debt	(311		)
Other liabilities	(408		)
Total	$	5,557


Oak Tree Country Club—On May 22, 2013, we acquired Oak Tree Country Club, a private country club located in Edmond, Oklahoma, in exchange for net cash consideration of $5.2 million. We assumed debt of $5.0 million in connection with the acquisition. We recorded the following major categories of assets and liabilities:



Land, property and equipment	$	12,108

Receivables, prepaid assets and other assets	662

Inventory	233

Current maturities of long-term debt	(468		)
Long-term debt	(4,486		)
Deferred tax liability	(722		)
Membership initiation deposits and other liabilities	(2,099		)
Total	$	5,228


Revenues and operating income associated with the clubs acquired were not material for the twelve and thirty-six weeks ended September 9, 2014 and September 3, 2013. The pro forma information related to these acquisitions is not material to our historical results of operations.

Subsequent to September 9, 2014, on September 30, 2014, we acquired Sequoia Golf for total cash consideration of $265.0 million, subject to customary closing adjustments, including net working capital. Due to the timing of this acquisition, the purchase price allocation was not yet available for disclosure as of the date these financial statements were available to be issued. See Note 16.

SEGMENT_INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 09, 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, our financial measure of segment profit and loss, is reviewed regularly by our 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, on a consolidated basis, to assess our ability to service our debt, incur additional debt and meet our capital expenditure requirements. We believe that the presentation of Adjusted EBITDA, on a consolidated basis, is appropriate as it provides additional information to investors about our compliance with certain financial covenants and investors and lenders have historically used EBITDA-related measures.

	We began managing the business using Adjusted EBITDA, which is the earnings measure historically disclosed on a consolidated basis, as our measure of segment profit and loss at the beginning of fiscal year 2014. Prior to this change, we utilized Segment EBITDA (“Segment EBITDA”) as our measure of segment profit and loss, but we also presented Adjusted EBITDA on a consolidated basis, as certain financial covenants in the credit agreement governing the Secured Credit Facilities utilize this measure of Adjusted EBITDA. These two measurements have not produced materially different results. This change results in alignment of our internal measure of segment profit and loss with the measure used to evaluate our performance on a consolidated basis and the financial covenants under the Credit Agreement, and it 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 and thirty-six weeks ended September 3, 2013 have been recast.

	EBITDA is defined as net income before interest expense, 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, loss on extinguishment of debt, non-cash and other adjustments, equity-based compensation expense and an acquisition adjustment. The acquisition adjustment to revenues and Adjusted EBITDA within each segment represents estimated deferred revenue using current membership life estimates 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 by affiliates of KSL. 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 similarly titled measures reported by other companies. The credit agreement governing the Secured Credit Facilities contains certain financial covenants which require the Company to maintain specified financial ratios in reference to Adjusted EBITDA.

	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, 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 the twelve and thirty-six weeks ended September 9, 2014 and September 3, 2013:



		Twelve Weeks Ended								Thirty-Six Weeks Ended
		September 9, 2014				September 3, 2013				September 9, 2014				September 3, 2013
	Golf and Country Clubs

	Revenues	$	164,804			$	156,030			$	459,766			$	427,298

	Adjusted EBITDA	46,860				43,153				133,115				122,540


	Business, Sports and Alumni Clubs

	Revenues	$	38,960			$	36,628			$	120,066			$	116,124

	Adjusted EBITDA	5,785				4,712				20,446				18,849


	Other

	Revenues	$	2,929			$	3,209			$	7,978			$	6,292

	Adjusted EBITDA	(7,213		)		(6,333		)		(26,287		)		(24,316		)

	Elimination of intersegment revenues and segment reporting adjustments	$	(2,218	)		$	(1,032	)		$	(6,194	)		$	(4,200	)

	Total

	Revenues	$	204,475			$	194,835			$	581,616			$	545,514

	Adjusted EBITDA	45,432				41,532				127,274				117,073




		As of
	Total Assets	September 9, 2014				December 31, 2013
	Golf and Country Clubs	1,296,276				1,254,988

	Business, Sports and Alumni Clubs	95,499				90,078

	Other	401,542				391,151

	Consolidated	$	1,793,317			$	1,736,217


	The table below provides a reconciliation of our net income (loss) to Adjusted EBITDA for the twelve and thirty-six weeks ended September 9, 2014 and September 3, 2013:



	Twelve Weeks Ended								Thirty-Six Weeks Ended
	September 9, 2014				September 3, 2013				September 9, 2014				September 3, 2013
Net income (loss)	$	3,273			$	(5,034	)		$	(17,992	)		$	(8,403	)

Interest expense	12,944				19,499				44,242				58,646

Income tax expense (benefit)	5,802				3,793				(3,028		)		1,150

Interest and investment income	(1,366		)		(80		)		(1,535		)		(224		)
Depreciation and amortization	17,160				17,030				50,405				49,497

EBITDA	$	37,813			$	35,208			$	72,092			$	100,666

Impairments, disposition of assets and income (loss) from discontinued operations and divested clubs (1)	1,745				2,737				7,166				8,170

Loss on extinguishment of debt (2)	—				—				31,498				—

Non-cash adjustments (3)	464				1,120				1,389				2,773

Other adjustments (4)	3,506				2,248				9,064				4,266

Equity-based compensation expense (5)	949				—				3,037				—

Acquisition adjustment (6)	955				219				3,028				1,198

Adjusted EBITDA	$	45,432			$	41,532			$	127,274			$	117,073

______________________


-1	Includes non-cash impairment charges related to property and equipment, loss on disposals of assets and net loss or income from discontinued operations and divested clubs that do not quality as discontinued operations.


-2	Includes loss on extinguishment of debt calculated in accordance with GAAP.


-3	Includes non-cash items related to purchase accounting associated with the acquisition of CCI in 2006 by affiliates of KSL and expense recognized for our long-term incentive plan related to fiscal years 2011 through 2013.


-4	Represents adjustments permitted by the credit agreement governing the Secured Credit Facilities including cash distributions from equity method investments less equity in earnings recognized for 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, equity offering costs, other charges incurred in connection with the ClubCorp Formation and management fees, termination fee and expenses paid to an affiliate of KSL.


-5	Includes equity-based compensation expense, calculated in accordance with GAAP, related to awards held by certain employees, executives and directors.


-6	Represents estimated deferred revenue using current membership life estimates 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 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	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 09, 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 September 9, 2014, we had capital commitments of $8.2 million at certain of our clubs.

	We currently have sales and use tax audits in progress. 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 debt restructuring transactions and related cancellation of indebtedness income amounts recognized in connection with the ClubCorp Formation. The IRS has completed its examination. Subsequent to September 9, 2014, on October 13, 2014, and we executed and returned for counter-signature a closing agreement which would close out the audit. Should the closing agreement be finalized in the fourth quarter, we estimate that our total unrecognized tax benefits will be reduced by approximately $48.6 million, of which $11.7 million represents settlements and $36.9 million represents further reductions of prior period unrecognized tax benefits. In addition, we estimate that approximately $13.8 million of accrued interest and penalties will be reversed upon receipt of the counter-signed closing agreement. In total, we estimate that approximately $44.4 million of the above benefits will be recorded in the income statement, including interest and penalties. See Note 10.

	We also have tax audits of certain foreign subsidiaries in progress for which we have received notification of assessments. The Company has taken the appropriate procedural steps to vigorously contest these assessments through the appropriate Mexican administrative and/or judicial channels. 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 Mexican taxing authorities. Should the estimates and judgments used 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 September 9, 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 September 9, 2014, we have an immaterial amount 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_EARNINGS_PE

EARNINGS PER SHARE EARNINGS PER SHARE	9 Months Ended
	Sep. 09, 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 and thirty-six weeks ended September 9, 2014 and September 3, 2013 (in thousands, except per share amounts):


		Twelve Weeks Ended													Thirty-Six Weeks Ended
		September 9, 2014						September 3, 2013							September 9, 2014						September 3, 2013
		Basic			Diluted			Basic				Diluted			Basic			Diluted			Basic			Diluted
	Income (loss) from continuing operations attributable to ClubCorp	$	3,211		$	3,211		$	(5,159	)		$	(5,159	)	$	(18,127	)	$	(18,127	)	$	(8,529	)	$	(8,529	)

	Weighted-average shares outstanding	63,990			63,990			50,570				50,570			63,905			63,905			50,570			50,570

	Effect of dilutive equity-based awards	—			367			—				—			—			—			—			—

	Total Shares	63,990			64,357			50,570				50,570			63,905			63,905			50,570			50,570

	Income (loss) from continuing operations attributable to ClubCorp per share	$	0.05		$	0.05		$	(0.10	)		$	(0.10	)	$	(0.28	)	$	(0.28	)	$	(0.17	)	$	(0.17	)

	For the thirty-six weeks ended September 9, 2014, there are 0.4 million potential common shares excluded from the calculation of diluted EPS because the effect of their inclusion would reduce our net loss from continuing operations attributable to ClubCorp per share and would be anti-dilutive. As of September 9, 2014, our outstanding 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 the basic weighted-average shares outstanding calculation.

	The following is a summary of dividends declared or paid during the periods presented:


	Declaration Date		Dividend Per Share			Record Date	Total Amount				Payment Date
							(in thousands)
	Fiscal Year 2013
	December 26, 2012		$	0.69		December 26, 2012	$	35,000			December 27, 2012

	December 10, 2013		$	0.12		January 3, 2014	$	7,654			January 15, 2014


	Fiscal Year 2014
	March 18, 2014		$	0.12		April 3, 2014	$	7,725			April 15, 2014

	June 25, 2014		$	0.12		July 7, 2014	$	7,731			July 15, 2014

	September 9, 2014		$	0.12		October 3, 2014	$	7,731			October 15, 2014

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 09, 2014
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	RELATED PARTY TRANSACTIONS

	During the twelve and thirty-six weeks ended September 3, 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 and thirty-six weeks ended September 3, 2013, we paid an affiliate of KSL approximately $0.3 million and $0.8 million, respectively, 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. Following our IPO and 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 and thirty-six weeks ended September 9, 2014.

	On December 27, 2012, during the thirty-six weeks ended September 3, 2013, we made a $35.0 million distribution to our owners.

	During the twelve and thirty-six weeks ended September 3, 2013, we paid $0.0 million and $0.4 million, respectively, to affiliates of KSL for private party events. The amounts were immaterial during the twelve and thirty-six weeks ended September 9, 2014.

	Effective May 1, 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 and thirty-six weeks ended September 9, 2014 and September 3, 2013.

	As of September 9, 2014, we had receivables of $0.2 million and payables of $0.6 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 $0.3 million in the twelve and thirty-six weeks ended September 9, 2014, respectively, and $0.1 million and $0.3 million in the twelve and thirty-six weeks ended September 3, 2013, respectively, in management fees from these ventures. As of September 9, 2014 and December 31, 2013, we had a receivable of $2.5 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 and thirty-six weeks ended September 9, 2014 and September 3, 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 and thirty-six weeks ended September 9, 2014 and September 3, 2013, royalty payments received in connection with these arrangements were not material.

SUBSEQUENT_EVENTS_SUBSEQUENT_E

SUBSEQUENT EVENTS SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS SUBSEQUENT EVENTS	Sep. 09, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	SUBSEQUENT EVENTS

	On September 9, 2014, our board of directors 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 October 3, 2014. This dividend was paid on October 15, 2014.

	Subsequent to September 9, 2014, on September 25, 2014, we granted a total of 14,952 shares of restricted stock to our independent directors, vesting one year from the date of grant. See Note 2.

	Subsequent to September 9, 2014, on September 30, 2014, we acquired Sequoia Golf for total cash consideration of $265.0 million, subject to customary closing adjustments, including net working capital. Due to the timing of this acquisition, the purchase price allocation was not yet available for disclosure as of the date these financial statements were available to be issued. Sequoia Golf is comprised of 30 owned golf and country clubs and 20 clubs which are leased or managed. The acquisition of Sequoia Golf was funded through a $10.0 million escrow deposit made during the twelve weeks ended September 9, 2014, $5.0 million of cash and cash equivalents on September 30, 2014 and $250.0 million of incremental term loan borrowings under the Secured Credit Facilities. The incremental borrowings were provided through the sixth amendment to the credit agreement governing the Secured Credit Facilities completed on September 30, 2014. See Note 9.

	We are currently undergoing an 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 recognized in connection with the ClubCorp Formation. The IRS has completed its examination. Subsequent to September 9, 2014, on October 13, 2014, we executed and returned for counter-signature a closing agreement which would close out the audit. Should the closing agreement be finalized in the fourth quarter, we estimate that our total unrecognized tax benefits will be reduced by approximately $48.6 million, of which $11.7 million represents settlements and $36.9 million represents further reductions of prior period unrecognized tax benefits. In addition, we estimate that approximately $13.8 million of accrued interest and penalties will be reversed upon receipt of the counter-signed closing agreement. In total, we estimate that approximately $44.4 million of the above benefits will be recorded in the income statement, including interest and penalties. See Note 10.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

9 Months Ended

Sep. 09, 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 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—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.

The expected lives of active memberships are calculated annually, using historical attrition rates to determine the expected lives of active memberships. Periods in which attrition rates differ significantly from enrollment rates could have a material effect on our consolidated condensed financial statements by decreasing or increasing the expected lives of active memberships, which in turn would affect the length of time over which we recognize initiation fee and deposit revenues. During fiscal year 2013, our estimated expected lives ranged from one to 20 years; the weighted-average expected life of a golf and country club membership was approximately seven years and the expected life of a business, sports and alumni club membership was approximately three years. During fiscal year 2014, the weighted-average expected life of a golf and country club membership was approximately seven years and the expected life of a business, sports and alumni club membership was approximately three years.

Membership initiation fees and deposits recognized within club operations revenue on the consolidated condensed statements of operations were $3.0 million and $9.1 million for the twelve and thirty-six weeks ended September 9, 2014, respectively, and $4.2 million and $12.2 million for the twelve and thirty-six weeks ended September 3, 2013, respectively

Revenue Recognition, Services, Refundable Fees for Services

Foreign Currency

Foreign Currency—The functional currency of our entities located outside the United States 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 and thirty-six weeks ended September 9, 2014 or September 3, 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—We recognize the tax benefit from an uncertain tax position only if we conclude that 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. We use assumptions, estimates and our judgment in determining if the “more likely than not” standard has been met when developing our 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 of the respective equity-based awards. The value is recognized over the requisite service period, which is generally the vesting period. The following table shows total equity-based compensation expense included in the consolidated condensed statements of operations:

Twelve Weeks Ended

Thirty-Six Weeks Ended

September 9, 2014

September 3, 2013

September 9, 2014

September 3, 2013

Club operating costs exclusive of depreciation

256

—

1,053

—

Selling, general and administrative

693

—

1,984

—

Pre-tax equity-based compensation expense

949

—

3,037

—

Less: benefit for income taxes

(548

)

—

(912

)

—

Equity-based compensation expense, net of tax

401

—

2,125

—

As of September 9, 2014, there was approximately $3.9 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 1.6 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 September 9, 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 and a liquidity condition and are converted into shares of our common stock upon vesting. 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. On April 1, 2014, 211,579 of the RSUs vested and were converted into shares of our common stock. The remaining RSUs will convert into shares of our common stock upon satisfaction of the remaining time vesting requirement. As of September 9, 2014, 190,788 RSUs remain outstanding.

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, subject to the holder remaining employed by us.

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.

Subsequent to September 9, 2014, on September 25, 2014, we granted a total of 14,952 shares of restricted stock to our independent directors, vesting one year from the date of grant. See Note 16.

Prior to our IPO, unit awards were issued under a Management Profits Interest Program (“MPI”) which provided grants of time-vesting non-voting profits interests in Fillmore. 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, 196,267 of which remain subject to time vesting requirements as of September 9, 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 at the beginning of fiscal year 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. We adopted ASU 2014-8 during the twelve weeks ended September 9, 2014. The amended guidance was adopted prospectively; thus, no changes were made to dispositions that were classified as discontinued operations prior to this adoption. During the normal course of business, we have closed certain clubs that were underperforming and terminated certain management agreements. We believe the future divestiture of an individual club will not qualify as a discontinued operation as it is unlikely to represent a strategic shift or have a major effect on our financial results. Our adoption of ASU 2014-8 did not have a material impact on our consolidated financial position or results of operations. During the twelve weeks ended September 9, 2014, one management agreement was terminated. This divestiture would have qualified as a discontinued operation prior to our adoption of the amended guidance, but is reported within continuing operations under the amended guidance.

In May 2014, the FASB issued Accounting Standards Update No. 2014-9 (“ASU 2014-9”), Revenue from Contracts with Customers. ASU 2014-9 requires revenue recognition to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also specifies the accounting for some costs to obtain or fulfill a contract with a customer, as well as enhanced disclosure requirements. ASU 2014-9 is effective for fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2016. We are still evaluating the impact that our adoption of ASU 2014-9 will have on our consolidated financial position or results of operations.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 09, 2014
Accounting Policies [Abstract]	'
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]	'
	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 of the respective equity-based awards. The value is recognized over the requisite service period, which is generally the vesting period. The following table shows total equity-based compensation expense included in the consolidated condensed statements of operations:


		Twelve Weeks Ended					Thirty-Six Weeks Ended
		September 9, 2014			September 3, 2013		September 9, 2014			September 3, 2013
	Club operating costs exclusive of depreciation	$	256		$	—	$	1,053		$	—

	Selling, general and administrative	693			—		1,984			—

	Pre-tax equity-based compensation expense	949			—		3,037			—

	Less: benefit for income taxes	(548		)	—		(912		)	—

	Equity-based compensation expense, net of tax	$	401		$	—	$	2,125		$	—

VARIABLE_INTEREST_ENTITIES_Tab

VARIABLE INTEREST ENTITIES (Tables)	9 Months Ended
	Sep. 09, 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 September 9, 2014 and December 31, 2013, net of intercompany amounts:



		September 9, 2014			December 31, 2013
	Current assets	$	1,652		$	1,407

	Fixed assets, net	9,572			9,347

	Other assets	850			850

	Total assets	$	12,074		$	11,604


	Current liabilities	$	1,546		$	1,644

	Long-term debt	13,411			13,157

	Other long-term liabilities	20,528			20,060

	Noncontrolling interest	5,735			5,955

	Company capital	(29,146		)	(29,212		)
	Total liabilities and equity	$	12,074		$	11,604

INVESTMENTS_Tables

INVESTMENTS (Tables)	9 Months Ended
	Sep. 09, 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						Thirty-Six Weeks Ended
		September 9, 2014			September 3, 2013			September 9, 2014			September 3, 2013
	ClubCorp's equity in net income, excluding amortization	$	1,167		$	885		$	2,967		$	2,372

	Amortization	(463		)	(463		)	(1,390		)	(1,390		)
	ClubCorp's equity in net income	$	704		$	422		$	1,577		$	982

FAIR_VALUE_Tables

FAIR VALUE (Tables)	9 Months Ended
	Sep. 09, 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 September 9, 2014 and December 31, 2013:



		September 9, 2014				December 31, 2013
		Recorded Value		Fair Value		Recorded Value		Fair Value
	Level 2 (1)	$	649,458	$	644,595	$	570,856	$	601,775

	Level 3	51,821		42,075		53,132		43,971

	Total	$	701,279	$	686,670	$	623,988	$	645,746

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 09, 2014
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment	'
	Property and equipment, including capital lease assets, at cost consists of the following at September 9, 2014 and December 31, 2013:



		September 9, 2014			December 31, 2013
	Land and non-depreciable land improvements	$	533,288		$	530,212

	Depreciable land improvements	358,716			339,806

	Buildings and recreational facilities	430,263			416,259

	Machinery and equipment	199,017			181,619

	Leasehold improvements	103,285			95,901

	Furniture and fixtures	80,118			72,687

	Construction in progress	9,911			3,513

		1,714,598			1,639,997

	Accumulated depreciation	(443,026		)	(405,094		)
	Total	$	1,271,572		$	1,234,903

GOODWILL_AND_INTANGIBLE_ASSETS1

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 09, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of Intangible Assets and Goodwill	'
	Intangible assets consist of the following at September 9, 2014 and December 31, 2013:



				September 9, 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				(2,800		)		—		2,800		(2,547		)	253

	Management Contracts	9 years		598				(539		)		59		598		(490		)	108

	Total			$	30,271			$	(3,339	)		$	26,932	$	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

	September 9, 2014	$	113,108			$	145,351			$	258,459

CURRENT_AND_LONGTERM_LIABILITI1

CURRENT AND LONG-TERM LIABILITIES (Tables)	9 Months Ended
	Sep. 09, 2014
Payables and Accruals [Abstract]	'
Schedule of Accounts Payable and Accrued Liabilities	'
	Current liabilities consist of the following at September 9, 2014 and December 31, 2013:



		September 9, 2014		December 31, 2013
	Accrued compensation	$	21,673	$	27,933

	Accrued interest	1,240		2,373

	Other accrued expenses	5,748		6,466

	Total accrued expenses	$	28,661	$	36,772


	Taxes payable other than federal income taxes	$	21,493	$	20,000

	Federal income taxes payable	—		455

	Total accrued taxes	$	21,493	$	20,455


	Advance deposits from members	$	22,645	$	17,305

	Unearned dues	27,454		32,438

	Deferred membership revenues	10,913		10,883

	Insurance reserves	8,175		8,175

	Distributions to owners declared, but unpaid	7,865		7,654

	Other current liabilities	2,615		2,845

	Total other current liabilities	$	79,667	$	79,300


	Other long-term liabilities consist of the following at September 9, 2014 and December 31, 2013:



		September 9, 2014		December 31, 2013
	Uncertain tax positions	$	58,989	$	56,105

	Deferred membership revenues	42,702		42,773

	Casualty insurance loss reserves - long term portion	13,445		11,255

	Above market lease intangibles	960		1,347

	Deferred rent	26,655		22,716

	Accrued interest on notes payable related to Non-Core Development Entities	21,847		21,111

	Other	2,295		2,637

	Total other long-term liabilities	$	166,893	$	157,944

DEBT_AND_CAPITAL_LEASES_Tables

DEBT AND CAPITAL LEASES (Tables)	9 Months Ended
	Sep. 09, 2014
Debt Disclosure [Abstract]	'
Schedule of Debt	'
	Long-term borrowings and lease commitments of the Company as of September 9, 2014 and December 31, 2013, are summarized below:


		September 9, 2014						December 31, 2013
		Carrying Value			Interest Rate			Carrying Value			Interest Rate		Interest Rate Calculation	Maturity

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

	Secured Credit Facilities

	Term Loan	651,106			4	%		301,106			4	%	Greater of (i) 4.0% or (ii) an elected LIBOR + 3.0%	2020

	Revolving Credit Borrowings - ($135,000 capacity) (1)	—			3.23	%		—			3.25	%	LIBOR plus a margin of 3.0%	2018

	Mortgage Loans

	General Electric Capital Corporation	29,895			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	-2

	Atlantic Capital Bank	3,387			4.5	%		3,493			4.5	%	Greater of (i) 3.0% + 30 day LIBOR or (ii) 4.5%	2015

	BancFirst	4,341			4.5	%		4,652			4.5	%	Greater of (i) 4.5% or prime rate	2016

	Other indebtedness	2,361			4.75% - 6.00%			2,837			4.75% - 8.00%		Fixed	Various

		702,927						623,988

	Capital leases	32,541						25,691

		735,468						649,679

	Less current portion	(13,571		)				(11,567		)
	Less discount on the Secured Credit Facilities' Term Loan	(1,648		)				—

	Long-term debt	$	720,249					$	638,112

	______________________


	-1	As of September 9, 2014, the revolving credit facility had capacity of $135.0 million, which was reduced by $23.7 million of standby letters of credit outstanding, leaving $111.3 million available for borrowing.


	-2	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 September 9, 2014.


	Year	Debt				Capital Leases				Total
	Remainder of 2014	$	397			$	3,841			$	4,238

	2015	4,730				11,444				16,174

	2016	4,568				8,221				12,789

	2017	28,885				5,431				34,316

	2018	330				2,668				2,998

	Thereafter (1)	664,017				936				664,953

	Total	$	702,927			$	32,541			$	735,468

	______________________

CLUB_ACQUISITIONS_CLUB_DISPOSI1

CLUB ACQUISITIONS, CLUB DISPOSITIONS AND DISCONTINUED OPERATIONS (Tables)	9 Months Ended
	Sep. 09, 2014				Sep. 09, 2014				Sep. 09, 2014				Sep. 03, 2013				Sep. 03, 2013				Sep. 03, 2013
	TPC-Piper Glen [Member]				TPC-Michigan [Member]				Prestonwood Country Club [Member] [Domain]				Oak Tree Country Club [Member]				Chantilly National Golf & Country Club [Member] [Domain]				Cherry Valley Country Club [Member] [Domain]
Business Acquisition [Line Items]	'				'				'				'				'				'
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	'				'				'				'				'				'
	TPC Piper Glen—On April 29, 2014, we acquired Tournament Players Club (“TPC”) Piper Glen, a private golf club in Charlotte, North Carolina with a purchase price of $3.8 million for net cash consideration of $3.7 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:				TPC Michigan—On April 29, 2014, we acquired TPC Michigan, a semi-private golf club in Dearborn, Michigan with a purchase price of $3.0 million for net cash consideration of $2.6 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:				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:				Oak Tree Country Club—On May 22, 2013, we acquired Oak Tree Country Club, a private country club located in Edmond, Oklahoma, in exchange for net cash consideration of $5.2 million. We assumed debt of $5.0 million in connection with the acquisition. We recorded the following major categories of assets and liabilities:				Chantilly National Golf & Country Club—On December 17, 2013, we acquired Chantilly National Golf & Country Club, a private country club located in Centreville, Virginia, in exchange for net cash consideration of $4.8 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:				Cherry Valley Country Club—On June 18, 2013, we acquired Cherry Valley Country Club, a private country club located in Skillman, New Jersey, in exchange for net cash consideration of $5.6 million. We recorded the following major categories of assets and liabilities:


									Land, depreciable land improvements, and property and equipment	$	14,742
	Land, depreciable land improvements, and property and equipment	$	3,833		Land, depreciable land improvements, and property and equipment	$	3,643						Land, property and equipment	$	12,108		Depreciable land improvements, property and equipment	$	5,171		Depreciable land improvements, property and equipment	$	5,976
									Inventory and prepaid assets	97
	Receivables and inventory	210			Receivables, inventory and prepaid assets	235							Receivables, prepaid assets and other assets	662			Inventory	103			Prepaid assets	121
									Other current liabilities and accrued taxes	(362		)
	Other current liabilities and accrued taxes	(115		)	Other current liabilities and accrued expenses	(624		)	Long-term debt	(280		)	Inventory	233			Other current liabilities	(25		)	Inventory	179
	Long-term debt and other liabilities	(197		)	Long-term debt	(157		)	Deferred tax liability	(1,300		)					Other long-term liabilities	(180		)
	Total	$	3,731		Deferred tax liability	(175		)	Membership initiation deposits and other liabilities	(1,994		)	Current maturities of long-term debt	(468		)	Long-term debt	(234		)	Long-term debt	(311		)
					Membership initiation deposits	(370		)	Total	$	10,903		Long-term debt	(4,486		)	Total	$	4,835		Other liabilities	(408		)
					Total	$	2,552						Deferred tax liability	(722		)					Total	$	5,557
													Membership initiation deposits and other liabilities	(2,099		)
													Total	$	5,228

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 09, 2014
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment	'
	The table below shows summarized financial information by segment for the twelve and thirty-six weeks ended September 9, 2014 and September 3, 2013:



		Twelve Weeks Ended								Thirty-Six Weeks Ended
		September 9, 2014				September 3, 2013				September 9, 2014				September 3, 2013
	Golf and Country Clubs

	Revenues	$	164,804			$	156,030			$	459,766			$	427,298

	Adjusted EBITDA	46,860				43,153				133,115				122,540


	Business, Sports and Alumni Clubs

	Revenues	$	38,960			$	36,628			$	120,066			$	116,124

	Adjusted EBITDA	5,785				4,712				20,446				18,849


	Other

	Revenues	$	2,929			$	3,209			$	7,978			$	6,292

	Adjusted EBITDA	(7,213		)		(6,333		)		(26,287		)		(24,316		)

	Elimination of intersegment revenues and segment reporting adjustments	$	(2,218	)		$	(1,032	)		$	(6,194	)		$	(4,200	)

	Total

	Revenues	$	204,475			$	194,835			$	581,616			$	545,514

	Adjusted EBITDA	45,432				41,532				127,274				117,073




		As of
	Total Assets	September 9, 2014				December 31, 2013
	Golf and Country Clubs	1,296,276				1,254,988

	Business, Sports and Alumni Clubs	95,499				90,078

	Other	401,542				391,151

	Consolidated	$	1,793,317			$	1,736,217


	The table below provides a reconciliation of our net income (loss) to Adjusted EBITDA for the twelve and thirty-six weeks ended September 9, 2014 and September 3, 2013:



		Twelve Weeks Ended								Thirty-Six Weeks Ended
		September 9, 2014				September 3, 2013				September 9, 2014				September 3, 2013
	Net income (loss)	$	3,273			$	(5,034	)		$	(17,992	)		$	(8,403	)

	Interest expense	12,944				19,499				44,242				58,646

	Income tax expense (benefit)	5,802				3,793				(3,028		)		1,150

	Interest and investment income	(1,366		)		(80		)		(1,535		)		(224		)
	Depreciation and amortization	17,160				17,030				50,405				49,497

EBITDA	$	37,813			$	35,208			$	72,092			$	100,666

Impairments, disposition of assets and income (loss) from discontinued operations and divested clubs (1)	1,745				2,737				7,166				8,170

Loss on extinguishment of debt (2)	—				—				31,498				—

Non-cash adjustments (3)	464				1,120				1,389				2,773

Other adjustments (4)	3,506				2,248				9,064				4,266

Equity-based compensation expense (5)	949				—				3,037				—

Acquisition adjustment (6)	955				219				3,028				1,198

Adjusted EBITDA	$	45,432			$	41,532			$	127,274			$	117,073

______________________


-1	Includes non-cash impairment charges related to property and equipment, loss on disposals of assets and net loss or income from discontinued operations and divested clubs that do not quality as discontinued operations.


-2	Includes loss on extinguishment of debt calculated in accordance with GAAP.


-3	Includes non-cash items related to purchase accounting associated with the acquisition of CCI in 2006 by affiliates of KSL and expense recognized for our long-term incentive plan related to fiscal years 2011 through 2013.


-4	Represents adjustments permitted by the credit agreement governing the Secured Credit Facilities including cash distributions from equity method investments less equity in earnings recognized for 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, equity offering costs, other charges incurred in connection with the ClubCorp Formation and management fees, termination fee and expenses paid to an affiliate of KSL.


-5	Includes equity-based compensation expense, calculated in accordance with GAAP, related to awards held by certain employees, executives and directors.


-6	Represents estimated deferred revenue using current membership life estimates 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 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.

EARNINGS_PER_SHARE_EARNINGS_PE1

EARNINGS PER SHARE EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 09, 2014
Earnings Per Share [Abstract]	'
Dividends Declared [Table Text Block]	'
	The following is a summary of dividends declared or paid during the periods presented:


	Declaration Date		Dividend Per Share			Record Date	Total Amount				Payment Date
							(in thousands)
	Fiscal Year 2013
	December 26, 2012		$	0.69		December 26, 2012	$	35,000			December 27, 2012

	December 10, 2013		$	0.12		January 3, 2014	$	7,654			January 15, 2014


	Fiscal Year 2014
	March 18, 2014		$	0.12		April 3, 2014	$	7,725			April 15, 2014

	June 25, 2014		$	0.12		July 7, 2014	$	7,731			July 15, 2014

	September 9, 2014		$	0.12		October 3, 2014	$	7,731			October 15, 2014

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
	Presented below is basic and diluted EPS for the twelve and thirty-six weeks ended September 9, 2014 and September 3, 2013 (in thousands, except per share amounts):


		Twelve Weeks Ended													Thirty-Six Weeks Ended
		September 9, 2014						September 3, 2013							September 9, 2014						September 3, 2013
		Basic			Diluted			Basic				Diluted			Basic			Diluted			Basic			Diluted
	Income (loss) from continuing operations attributable to ClubCorp	$	3,211		$	3,211		$	(5,159	)		$	(5,159	)	$	(18,127	)	$	(18,127	)	$	(8,529	)	$	(8,529	)

	Weighted-average shares outstanding	63,990			63,990			50,570				50,570			63,905			63,905			50,570			50,570

	Effect of dilutive equity-based awards	—			367			—				—			—			—			—			—

	Total Shares	63,990			64,357			50,570				50,570			63,905			63,905			50,570			50,570

	Income (loss) from continuing operations attributable to ClubCorp per share	$	0.05		$	0.05		$	(0.10	)		$	(0.10	)	$	(0.28	)	$	(0.28	)	$	(0.17	)	$	(0.17	)

ORGANIZATION_Organization_Deta

ORGANIZATION Organization (Details) (Subsequent Event [Member], Sequoia Golf Holdings LLC [Member] [Domain], USD $)	4 Months Ended
In Millions, unless otherwise specified	Dec. 30, 2014
Subsequent Event [Member] \| Sequoia Golf Holdings LLC [Member] [Domain]	'
Subsequent Event [Line Items]	'
Payments to Acquire Businesses, Gross	$265

SIGNIFICANT_ACCOUNTING_POLICIE

SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) (USD $)

3 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

Sep. 09, 2014

Sep. 03, 2013

Sep. 09, 2014

Sep. 03, 2013

Sep. 24, 2013

Feb. 07, 2014

Jan. 17, 2014

Feb. 07, 2014

Mar. 25, 2014

Sep. 09, 2014

Sep. 25, 2013

Sep. 25, 2014

Restricted Stock [Member]

Performance Shares [Member]

2012 Stock Award Plan

Holdings Common Stock Held by Fillmore [Member]

Subsequent Event [Member]

RSUs

ManagementProfitsInterestProgramMember [Domain]

Restricted Stock [Member]

Accounting Policies [Line Items]

Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax

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

211,579

Membership deposits nonrefundable term (years)

'30 years

Units granted

111,589

103,886

111,610

14,952

Units outstanding, net of forfeitures

190,788

196,267

2,251,027

Share-based Compensation

949,000

3,037,000

Employee Service Share-based Compensation, Tax Benefit from Compensation Expense

-548,000

-912,000

Allocated Share-based Compensation Expense, Net of Tax

401,000

2,125,000

Equity-based compensation included in Club Operating Costs

256,000

1,053,000

Equity-based compensation included in Selling, General & Administrative Expenses

693,000

1,984,000

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized

3,900,000

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

'1 year 7 months

Membership initiation fees and deposits revenue

$3,000,000

$4,200,000

$9,100,000

$12,200,000

VARIABLE_INTEREST_ENTITIES_Nar

VARIABLE INTEREST ENTITIES (Narrative) (Details) (USD $)	Sep. 09, 2014	Dec. 31, 2013	Sep. 09, 2014	Sep. 09, 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	'	'	$1,000,000	$3,600,000
Variable Interest Entities Assets	12,074,000	11,604,000	4,300,000	6,800,000
Total assets of the entity	$12,100,000	$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 $)	Sep. 09, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 09, 2014	Dec. 31, 2013
Variable Interest Entity [Line Items]	'	'
Variable Interest Entities Assets	$12,074	$11,604
Variable Interest Entities Assets and Liabilities, Net	12,074	11,604
Current assets	'	'
Variable Interest Entity [Line Items]	'	'
Variable Interest Entities Assets	1,652	1,407
Fixed assets, net	'	'
Variable Interest Entity [Line Items]	'	'
Variable Interest Entities Assets	9,572	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	1,546	1,644
Long-term debt	'	'
Variable Interest Entity [Line Items]	'	'
Variable Interest Entities Liabilities	13,411	13,157
Other long-term liabilities	'	'
Variable Interest Entity [Line Items]	'	'
Variable Interest Entities Liabilities	20,528	20,060
Noncontrolling interest	'	'
Variable Interest Entity [Line Items]	'	'
Variable Interest Entities Assets and Liabilities, Net	5,735	5,955
Company capital	'	'
Variable Interest Entity [Line Items]	'	'
Variable Interest Entities Assets and Liabilities, Net	($29,146)	($29,212)

INVESTMENTS_Narrative_Details

INVESTMENTS (Narrative) (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 09, 2014	Sep. 03, 2013	Sep. 09, 2014	Sep. 03, 2013	Dec. 31, 2013
Schedule of Equity Method Investments [Line Items]	'	'	'	'	'
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions	$1.30	'	$1.30	'	'
Equity method investments	1.3	'	1.3	'	1.4
Avendra LLC	'	'	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'	'	'
Equity method investments	4.6	'	4.6	'	6.2
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%	'	10.20%	'	'
Volume rebates	0.3	0	2.3	2.1	'
The difference between the carrying value of the investment and underlying equity	$4.60	'	$4.60	'	$6
Golf Club	'	'	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'	'	'
Number of Joint Ventures	2	'	2	'	'
Business, Sports and Alumni Clubs	'	'	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'	'	'
Number of Joint Ventures	1	'	1	'	'

INVESTMENTS_Schedule_of_Signif

INVESTMENTS (Schedule of Significant Financial Information for Joint Venture) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 09, 2014	Sep. 03, 2013	Sep. 09, 2014	Sep. 03, 2013
Schedule of Equity Method Investments [Line Items]	'	'	'	'
Amortization	($100)	($700)	($300)	($2,000)
ClubCorp's equity in net income	660	424	1,493	966
Avendra LLC	'	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'	'
ClubCorp's equity in net income, excluding amortization	1,167	885	2,967	2,372
Amortization	-463	-463	-1,390	-1,390
ClubCorp's equity in net income	$704	$422	$1,577	$982

FAIR_VALUE_Schedule_of_Fair_Va

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

Jun. 17, 2014

Jun. 11, 2013

Sep. 09, 2014

Sep. 03, 2013

Sep. 09, 2014

Sep. 03, 2013

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

Certain property and equipment [Member]

Reported Value Measurement [Member]

Estimate of Fair Value Measurement [Member]

Secured Credit Facilities Term Loan

Level 3

Impairment Of Assets [Member]

Level 2 (1)

Level 3

Level 2 (1)

Level 3

Secured Debt [Member]

Level 3

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

Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums

$1,648,000

Fair value of debt obligations

701,279,000

623,988,000

649,458,000

570,856,000

51,821,000

53,132,000

686,670,000

645,746,000

644,595,000

601,775,000

42,075,000

43,971,000

Impairment of Long-Lived Assets Held-for-use

900,000

1,900,000

Property, Plant, and Equipment, Fair Value Disclosure

$200,000

$300,000

PROPERTY_AND_EQUIPMENT_Schedul

PROPERTY AND EQUIPMENT (Schedule of Property and Equipment) (Details) (USD $)	Sep. 09, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 09, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$1,714,598	$1,639,997
Accumulated depreciation	-443,026	-405,094
Total	1,271,572	1,234,903
Land and non-depreciable land improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	533,288	530,212
Depreciable land improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	358,716	339,806
Building and recreational facilities	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	430,263	416,259
Machinery and equipment	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	199,017	181,619
Leasehold improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	103,285	95,901
Furniture and fixtures	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	80,118	72,687
Construction in progress	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$9,911	$3,513

PROPERTY_AND_EQUIPMENT_Narrati

PROPERTY AND EQUIPMENT (Narrative) (Details) (Fair Value, Inputs, Level 3 [Member], Certain property and equipment [Member], USD $)	Jun. 17, 2014	Jun. 11, 2013	Sep. 09, 2014	Sep. 03, 2013	Sep. 09, 2014	Sep. 03, 2013
In Millions, unless otherwise specified	Jun. 17, 2014	Jun. 11, 2013	Impairment Of Assets [Member]	Impairment Of Assets [Member]	Impairment Of Assets [Member]	Impairment Of Assets [Member]
Property, Plant and Equipment [Line Items]	'	'	'	'	'	'
Impairment of Long-Lived Assets Held-for-use	'	'	$0	$0	$0.90	$1.90
Property, Plant, and Equipment, Fair Value Disclosure	$0.20	$0.30	'	'	'	'

GOODWILL_AND_INTANGIBLE_ASSETS2

GOODWILL AND INTANGIBLE ASSETS (Narrative) (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 09, 2014	Sep. 03, 2013	Sep. 09, 2014	Sep. 03, 2013
Goodwill [Line Items]	'	'	'	'
Amortization	$0.10	$0.70	$0.30	$2

GOODWILL_AND_INTANGIBLE_ASSETS3

GOODWILL AND INTANGIBLE ASSETS (Schedule of Intangible Assets and Goodwill) (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 09, 2014	Dec. 31, 2013
Indefinite Lived and Finite-Lived Intangible Assets [Line Items]	'	'
Accumulated Amortization	($3,339)	($3,037)
Intangible Assets, Net (Excluding Goodwill)	26,932	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	-2,800	-2,547
Total	0	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	-539	-490
Total	59	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 $)	Sep. 09, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 09, 2014	Dec. 31, 2013
Goodwill [Roll Forward]	'	'
Goodwill	$258,459	$258,459
Golf and Country Clubs	'	'
Goodwill [Roll Forward]	'	'
Goodwill	113,108	113,108
Business, Sports and Alumni Clubs	'	'
Goodwill [Roll Forward]	'	'
Goodwill	$145,351	$145,351

CURRENT_AND_LONGTERM_LIABILITI2

CURRENT AND LONG-TERM LIABILITIES (Schedule of Current Liabilities) (Details) (USD $)	Sep. 09, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 09, 2014	Dec. 31, 2013
Payables and Accruals [Abstract]	'	'
Accrued compensation	$21,673	$27,933
Accrued interest	1,240	2,373
Other accrued expenses	5,748	6,466
Total accrued expenses	28,661	36,772
Taxes payable other than federal income taxes	21,493	20,000
Accrued Income Taxes, Current	0	455
Total accrued taxes	21,493	20,455
Advance deposits from members	22,645	17,305
Unearned dues	27,454	32,438
Deferred membership revenues	10,913	10,883
Insurance reserves	8,175	8,175
Dividends Payable	7,865	7,654
Other current liabilities	2,615	2,845
Total other current liabilities	$79,667	$79,300

CURRENT_AND_LONGTERM_LIABILITI3

CURRENT AND LONG-TERM LIABILITIES (Schedule of Other Long Term Liabilities) (Details) (USD $)	Sep. 09, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 09, 2014	Dec. 31, 2013
Payables and Accruals [Abstract]	'	'
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$58,989	$56,105
Deferred membership revenues	42,702	42,773
Casualty insurance loss reserves - long term portion	13,445	11,255
Above market lease intangibles	960	1,347
Deferred rent	26,655	22,716
Interest Payable	21,847	21,111
Other	2,295	2,637
Total other long-term liabilities	$166,893	$157,944

DEBT_AND_CAPITAL_LEASES_Narrat

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

0 Months Ended

9 Months Ended

0 Months Ended

2 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

9 Months Ended

12 Months Ended

Apr. 11, 2014

Sep. 09, 2014

Sep. 03, 2013

Dec. 31, 2013

Apr. 11, 2014

Aug. 30, 2013

Jul. 24, 2013

Nov. 16, 2012

Nov. 30, 2010

Sep. 09, 2014

Dec. 31, 2013

Apr. 11, 2014

Oct. 28, 2013

Sep. 09, 2014

Dec. 31, 2013

Nov. 30, 2010

Sep. 09, 2014

Dec. 31, 2013

Aug. 01, 2012

Jul. 31, 2008

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

22-May-13

Apr. 11, 2014

Sep. 09, 2014

Jul. 24, 2013

Sep. 09, 2014

Dec. 31, 2013

Jul. 24, 2013

Nov. 16, 2012

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

Jul. 24, 2013

Nov. 16, 2012

Oct. 09, 2014

Sep. 30, 2014

Secured Debt [Member]

Unsecured Debt [Member]

Mortgages [Member]

Revolving Credit Facility [Member]

Secured Debt [Member]

Option 2 [Member]

Option 1 [Member]

Libor Rate [Member]

Subsequent Event [Member]

Secured Credit Facilities Term Loan

Senior Unsecured Notes [Member]

General Electric Capital Corporation Mortgage Loan [Member]

Atlantic Capital Bank Mortgage Loan [Member]

BancFirst Mortgage Loan [Member] [Member]

Secured Debt [Member]

Secured Credit Facilities Term Loan

Mortgages [Member]

Secured Debt [Member]

Revolving Credit Facility Tranche B [Member]

Option 2 [Member]

Secured Credit Facilities Term Loan

Secured Debt [Member]

Option 1 [Member]

Libor Rate [Member]

Option

Secured Credit Facilities Term Loan

Atlantic Capital Bank Mortgage Loan [Member]

Secured Credit Facilities Term Loan

Secured Credit Facilities Revolving Notes [Member]

Secured Debt [Member]

Secured Credit Facilities Term Loan

Secured Debt [Member]

Option 2 [Member]

Secured Credit Facilities Term Loan

Secured Debt [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

350,000,000

651,100,000

301,100,000

901,100,000

250,000,000

Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums

1,648,000

1,800,000

Line of Credit Facility, Remaining Borrowing Capacity

111,300,000

Debt Instrument, Basis Spread on Variable Rate

3.00%

Line of Credit Facility, Current Borrowing Capacity

135,000,000

Letters of Credit Outstanding, Amount

23,700,000

Line of Credit Facility Increase in Maximum Borrowing Capacity

50,000,000

Senior Secured Leverage Ratio Required to exercise accordian feature

3.75

Senior Secured Leverage Ratio Requirement

Senior Secured Leverage Ratio Actual

3.66

Debt Issuance Cost

2,700,000

3,400,000

4,400,000

800,000

6,800,000

Debt issuance costs recorded to expense

1,800,000

Debt issuance costs, gross

4,500,000

Write off of Deferred Debt Issuance Cost

4,000,000

2,300,000

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

702,927,000

623,988,000

651,106,000

301,106,000

269,750,000

29,895,000

30,313,000

3,387,000

3,493,000

4,341,000

4,652,000

Debt early redemption premium

27,452,000

14,500,000

27,500,000

Debt Instrument, Redemption Price, Percentage

110.18%

110.00%

Debt Instrument, Interest Rate, Stated Percentage

4.00%

0.00%

10.00%

6.00%

4.50%

4.25%

5.00%

4.50%

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

4.00%

3.00%

Minimum Required Proceeds from Initial Public Offering to amend debt

$50,000,000

Debt Instrument, Interest Rate, Variable Percentage

3.25%

3.75%

3.50%

DEBT_AND_CAPITAL_LEASES_Schedu

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

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

Nov. 30, 2010

Sep. 09, 2014

Dec. 31, 2013

Jul. 24, 2013

Nov. 16, 2012

Jul. 24, 2013

Nov. 16, 2012

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Unsecured Debt

Secured Debt [Member]

Revolving Credit Facility Tranche B [Member]

Mortgages [Member]

Other notes

Maximum

Senior Unsecured Notes

Secured Credit Facilities Term Loan

Secured Credit Facilities Revolving Notes [Member]

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

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

$702,927,000

$623,988,000

$269,750,000

$651,106,000

$301,106,000

$29,895,000

$30,313,000

$3,387,000

$3,493,000

$4,341,000

$4,652,000

$11,837,000

$2,361,000

$2,837,000

Debt Instrument, Interest Rate, Stated Percentage

0.00%

10.00%

4.00%

4.25%

5.00%

3.23%

3.25%

6.00%

4.50%

9.00%

1.00%

Line of Credit Facility, Remaining Borrowing Capacity

111,300,000

Debt Instrument, Basis Spread on Variable Rate

5.00%

3.00%

Debt Instrument, Interest Rate, Variable Percentage

3.25%

3.75%

Interest Rate, Minimum

4.75%

Interest Rate, Maximum

6.00%

8.00%

Capital leases

32,541,000

25,691,000

Long Term Debt and Capital Lease Obligations Current and Noncurrent

735,468,000

649,679,000

Less current portion

-13,571,000

-11,567,000

Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums

-1,648,000

Long-term debt

$720,249,000

$638,112,000

DEBT_AND_CAPITAL_LEASES_Schedu1

DEBT AND CAPITAL LEASES (Schedule of Long Term Debt maturities) (Details) (USD $)	Sep. 09, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 09, 2014	Dec. 31, 2013
Debt Disclosure [Abstract]	'	'
Debt 2013	$397	'
Capital Leases, 2013	3,841	'
Total 2013	4,238	'
Debt 2014	4,730	'
Capital Leases, 2014	11,444	'
Total 2014	16,174	'
Debt 2015	4,568	'
Capital Leases 2015	8,221	'
Total 2015	12,789	'
Debt 2016	28,885	'
Capital Leases 2016	5,431	'
Total 2016	34,316	'
Debt 2017	330	'
Capital Leases, 2017	2,668	'
Total 2017	2,998	'
Debt Thereafter	664,017	'
Capital Leases Thereafter	936	'
Total Thereafter	664,953	'
Total Debt	702,927	'
Capital Leases	32,541	25,691
Long Term Debt and Capital Lease Obligations Current and Noncurrent	$735,468	$649,679

INCOME_TAXES_Narrative_Details

INCOME TAXES (Narrative) (Details) (USD $)	3 Months Ended		9 Months Ended							4 Months Ended
	Sep. 09, 2014	Sep. 03, 2013	Sep. 09, 2014	Sep. 03, 2013	Dec. 31, 2013	Sep. 09, 2014	Dec. 31, 2013	Sep. 09, 2014	Sep. 09, 2014	Dec. 30, 2014
	Sep. 09, 2014	Sep. 03, 2013	Sep. 09, 2014	Sep. 03, 2013	Dec. 31, 2013	Other long-term liabilities	Other long-term liabilities	Tax Audit Year 2008 [Domain]	Tax Audit Year 2009 [Domain]	Subsequent Event [Member]
Operating Loss Carryforwards [Line Items]	'	'	'	'	'	'	'	'	'	'
Effective Income Tax Rate Reconciliation, Percent	63.90%	-306.00%	14.40%	-15.90%	'	'	'	'	'	'
Unrecognized Tax Benefits	$58,989,000	'	$58,989,000	'	$56,105,000	$59,000,000	$56,100,000	'	'	'
Federal statutory rate	'	'	35.00%	'	'	'	'	'	'	'
Tax Contingencies Subject To Compromise, Not Recorded	'	'	'	'	'	'	'	3,000,000	6,000,000	'
Unrecognized Tax Benefits, Period Increase (Decrease)	'	'	'	'	'	'	'	'	'	-48,600,000
Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities	'	'	'	'	'	'	'	'	'	11,700,000
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions	'	'	'	'	'	'	'	'	'	36,900,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	'	'	'	'	'	'	'	'	'	13,800,000
Income Tax Benefit Related to IRS Audit	'	'	'	'	'	'	'	'	'	$44,400,000

CLUB_ACQUISITIONS_CLUB_DISPOSI2

CLUB ACQUISITIONS, CLUB DISPOSITIONS AND DISCONTINUED OPERATIONS (Narrative) (Details) (USD $)

9 Months Ended

12 Months Ended

9 Months Ended

4 Months Ended

Sep. 09, 2014

Apr. 29, 2014

Sep. 09, 2014

Mar. 03, 2014

Dec. 31, 2013

Dec. 17, 2013

Sep. 03, 2013

Jun. 18, 2013

Sep. 03, 2013

22-May-13

Dec. 30, 2014

TPC-Piper Glen [Member]

TPC-Michigan [Member]

Prestonwood Country Club [Member] [Domain]

Chantilly National Golf & Country Club [Member] [Domain]

Cherry Valley Country Club [Member] [Domain]

Oak Tree Country Club [Member]

Subsequent Event [Member]

Sequoia Golf Holdings LLC [Member] [Domain]

Business Acquisition [Line Items]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt

$157,000

$280,000

$234,000

$311,000

$4,486,000

Payments to Acquire Businesses, Gross

3,800,000

3,000,000

11,200,000

265,000,000

Business Combination, Consideration Transferred

3,700,000

2,600,000

10,900,000

4,800,000

5,600,000

5,200,000

Liabilities Assumed

$5,000,000

CLUB_ACQUISITIONS_CLUB_DISPOSI3

CLUB ACQUISITIONS, CLUB DISPOSITIONS AND DISCONTINUED OPERATIONS (Schedule of Recognized Indentifiable Assets Acquired and Liabilities Assumed) (Details) (USD $)

9 Months Ended

12 Months Ended

9 Months Ended

Sep. 03, 2013

Jun. 18, 2013

Dec. 31, 2013

Dec. 17, 2013

Sep. 03, 2013

22-May-13

Sep. 09, 2014

Mar. 03, 2014

Sep. 09, 2014

Apr. 29, 2014

Sep. 09, 2014

Apr. 29, 2014

Cherry Valley Country Club [Member] [Domain]

Chantilly National Golf & Country Club [Member] [Domain]

Oak Tree Country Club [Member]

Prestonwood Country Club [Member] [Domain]

TPC-Michigan [Member]

TPC-Piper Glen [Member]

Business Acquisition [Line Items]

Payments to Acquire Businesses, Gross

$11,200,000

$3,000,000

$3,800,000

Business Combination, Consideration Transferred

5,600,000

4,800,000

5,200,000

10,900,000

2,600,000

3,700,000

Business Combination, Depreciable land Improvements, property and equipment

5,976,000

5,171,000

12,108,000

14,742,000

3,643,000

3,833,000

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets

121,000

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other

662,000

235,000

210,000

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory

179,000

103,000

233,000

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Long-term Debt

468,000

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory and Prepaid

97,000

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other

-408,000

-25,000

-362,000

-624,000

-115,000

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt

-311,000

-234,000

-4,486,000

-280,000

-157,000

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities

-197,000

Business Combination, Deferred Tax Liabilities Noncurrent

-722,000

-1,300,000

-175,000

Business Combinations, Membership initiation deposits and other liabilities

-2,099,000

-1,994,000

-370,000

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net

5,557,000

4,835,000

5,228,000

10,903,000

2,552,000

3,731,000

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other

($180,000)

SEGMENT_INFORMATION_Schedule_o

SEGMENT INFORMATION (Schedule of Segment Reporting Information, by Segment) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 09, 2014	Sep. 03, 2013	Sep. 09, 2014	Sep. 03, 2013	Dec. 31, 2013
	Sep. 09, 2014	Sep. 03, 2013	Reportable_Segment	Sep. 03, 2013	Dec. 31, 2013
Segment Reporting Information [Line Items]	'	'	'	'	'
Number of reportable segments	'	'	2	'	'
Revenues	$204,475	$194,835	$581,616	$545,514	'
Total Assets	1,793,317	'	1,793,317	'	1,736,217
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	3,273	-5,034	-17,992	-8,403	'
Interest Expense	12,944	19,499	44,242	58,646	'
Income Tax Expense (Benefit)	5,802	3,793	-3,028	1,150	'
Interest and investment income	-1,366	-80	-1,535	-224	'
Depreciation and amortization	17,160	17,030	50,405	49,497	'
EBITDA	37,813	35,208	72,092	100,666	'
Loss On Disposals, Impairment Of Assets and income/loss from discontinued operations	1,745	2,737	7,166	8,170	'
Gains (Losses) on Extinguishment of Debt	0	0	31,498	0	'
EBITDA to Adjusted EBITDA Reconciliation, Non-cash adjustments	464	1,120	1,389	2,773	'
EBITDA to Adjusted EBITDA Reconciliation, Other adjustments	3,506	2,248	9,064	4,266	'
Share-based Compensation	949	0	3,037	0	'
Interest and investment income	955	219	3,028	1,198	'
EBITDA to Adjusted EBITDA Reconciliation, Adjusted EBITDA	45,432	41,532	127,274	117,073	'
Golf and Country Clubs	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Revenues	164,804	156,030	459,766	427,298	'
Total Assets	1,296,276	'	1,296,276	'	1,254,988
EBITDA	46,860	43,153	133,115	122,540	'
Business, Sports and Alumni Clubs	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Revenues	38,960	36,628	120,066	116,124	'
Total Assets	95,499	'	95,499	'	90,078
EBITDA	5,785	4,712	20,446	18,849	'
Other	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Revenues	2,929	3,209	7,978	6,292	'
Total Assets	401,542	'	401,542	'	391,151
EBITDA	-7,213	-6,333	-26,287	-24,316	'
Intersegment Eliminations [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Revenues	($2,218)	($1,032)	($6,194)	($4,200)	'

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	9 Months Ended	4 Months Ended
In Millions, unless otherwise specified	Sep. 09, 2014	Dec. 30, 2014
	Capital commitments	Subsequent Event [Member]
Loss Contingencies [Line Items]	'	'
Capital commitments	$8.20	'
Unrecognized Tax Benefits, Period Increase (Decrease)	'	-48.6
Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities	'	11.7
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions	'	36.9
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	'	13.8
Income Tax Benefit Related to IRS Audit	'	($44.40)

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details) (USD $)	0 Months Ended		3 Months Ended			9 Months Ended		12 Months Ended
In Thousands, except Share data in Millions, unless otherwise specified	Sep. 09, 2014	Jun. 25, 2014	Sep. 09, 2014	Mar. 25, 2014	Sep. 03, 2013	Sep. 09, 2014	Sep. 03, 2013	Dec. 31, 2013
Distributions to owners [Line Items]	'	'	'	'	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	'	'	'	'	'	0.4	'	'
Payments of Capital Distribution	'	'	'	'	'	$22,980	$35,000	'
Common Stock, Dividends, Per Share, Declared	$0.12	$0.12	$0.24	$0.12	$0	$0.36	$0.69	$0.12
Principal Owner [Member]	'	'	'	'	'	'	'	'
Distributions to owners [Line Items]	'	'	'	'	'	'	'	'
Payments of Capital Distribution	'	'	'	'	'	'	35,000	'
Parent Company [Member]	'	'	'	'	'	'	'	'
Distributions to owners [Line Items]	'	'	'	'	'	'	'	'
Distributions declared, but unpaid	$7,731	$7,731	'	$7,725	'	'	'	$7,654

Recovered_Sheet1

EARNINGS PER SHARE Earnings Per Share Table (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 09, 2014	Sep. 03, 2013	Sep. 09, 2014	Sep. 03, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	'	'	400,000	'
Income (Loss) from Continuing Operations, Excluding Portion Attributable to Noncontrolling Interest	$3,211	($5,159)	($18,127)	($8,529)
Weighted Average Number of Shares Outstanding, Basic	63,990,000	50,570,000	63,905,000	50,570,000
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements	367,000	0	0	0
Weighted Average Number of Shares Outstanding, Diluted	64,357,000	50,570,000	63,905,000	50,570,000
(Loss) income from continuing operations attributable to ClupCorp per basic share	$0.05	($0.10)	($0.28)	($0.17)
(Loss) income from continuing operations attributable to ClupCorp per diluted share	$0.05	($0.10)	($0.28)	($0.17)

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)

9 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 09, 2014

Sep. 03, 2013

Dec. 31, 2013

Sep. 25, 2013

Sep. 03, 2013

Sep. 09, 2014

Sep. 03, 2013

Sep. 09, 2014

Sep. 03, 2013

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 2014

Dec. 31, 2013

Sep. 09, 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

800,000

400,000

Payments of Capital Distribution

22,980,000

35,000,000

Receivables

200,000

2,500,000

1,800,000

Payables

600,000

100,000

Management fees

$100,000

$300,000

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)

0 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

4 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

0 Months Ended

3 Months Ended

4 Months Ended

Sep. 09, 2014

Jun. 25, 2014

Sep. 09, 2014

Mar. 25, 2014

Sep. 03, 2013

Sep. 09, 2014

Sep. 03, 2013

Dec. 31, 2013

Dec. 30, 2014

Sep. 09, 2014

Jun. 25, 2014

Mar. 25, 2014

Dec. 31, 2013

Sep. 25, 2014

Sep. 09, 2014

Dec. 30, 2014

Sep. 09, 2014

Apr. 11, 2014

Jul. 24, 2013

Oct. 09, 2014

Sep. 30, 2014

Subsequent Event [Member]

Parent Company [Member]

Restricted Stock [Member]

Sequoia Golf Holdings LLC [Member] [Domain]

Secured Debt [Member]

Subsequent Event [Member]

Secured Credit Facilities Term Loan

Subsequent Event [Member]

Subsequent Event [Line Items]

Other Payments to Acquire Businesses

$10,000,000

Payments to Acquire Businesses, Net of Cash Acquired

17,187,000

10,785,000

5,000,000

Distributions declared, but unpaid

7,731,000

7,725,000

7,654,000

Common Stock, Dividends, Per Share, Declared

$0.12

$0.24

$0.12

$0.36

$0.69

$0.12

Units granted

14,952

Payments to Acquire Businesses, Gross

265,000,000

Debt Instrument, Face Amount

651,100,000

350,000,000

301,100,000

901,100,000

250,000,000

Unrecognized Tax Benefits, Period Increase (Decrease)

-48,600,000

Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities

11,700,000

Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions

36,900,000

Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense

13,800,000

Income Tax Benefit Related to IRS Audit

($44,400,000)