ClubCorp (MYCC) 10-Q 15 Oct 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	8 Months Ended
	Sep. 08, 2015	Oct. 09, 2015
Document and Entity Information
Entity Registrant Name	ClubCorp Holdings, Inc.
Entity Central Index Key	1,577,095
Document Type	10-Q
Document Period End Date	Sep. 8, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-29
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		64,747,646
Trading Symbol	MYCC
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Entity Tax Identification Number	205,818,205

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 08, 2015	Sep. 09, 2014	Sep. 08, 2015	Sep. 09, 2014
REVENUES:
Club operations	$ 189,705	$ 149,373	$ 526,966	$ 418,443
Food and beverage	65,102	54,684	191,785	161,045
Other revenues	553	418	2,428	2,128
Total revenues	255,360	204,475	721,179	581,616
DIRECT AND SELLING, GENERAL AND ADMINISTRATIVE EXPENSES:
Club operating costs exclusive of depreciation	168,542	132,774	474,774	377,204
Cost of food and beverage sales exclusive of depreciation	23,191	18,400	65,317	53,338
Depreciation and amortization	24,562	17,160	71,616	50,405
Provision for doubtful accounts	1,373	850	1,876	996
Loss on disposals of assets	3,587	1,744	13,309	6,347
Impairment of assets	1,044	0	2,114	895
Equity in loss (earnings) from unconsolidated ventures	479	(660)	934	(1,493)
Selling, general and administrative	15,348	13,553	49,969	40,737
OPERATING INCOME	17,234	20,654	41,270	53,187
Interest and investment income	2,139	1,366	3,818	1,535
Interest expense	(16,170)	(12,944)	(48,587)	(44,242)
Gains (Losses) on Extinguishment of Debt	0	0	0	(31,498)
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	3,203	9,076	(3,499)	(21,018)
INCOME TAX (EXPENSE) BENEFIT	(2,018)	(5,802)	187	3,028
INCOME (LOSS) FROM CONTINUING OPERATIONS	1,185	3,274	(3,312)	(17,990)
Loss from discontinued clubs, net of income tax benefit of $0 and $0 for the twelve weeks ended September 8, 2015 and September 9, 2014, respectively, and $1 and $1 for the thirty-six weeks ended September 8, 2015 and September 9, 2014, respectively	0	(1)	(2)	(2)
NET INCOME (LOSS)	1,185	3,273	(3,314)	(17,992)
NET LOSS (INCOME) ATTRIBUTABLE TO NONCONTROLLING INTERESTS	67	(63)	148	(137)
NET INCOME (LOSS) ATTRIBUTABLE TO CLUBCORP	1,252	3,210	(3,166)	(18,129)
Foreign currency translation, net of tax	(2,196)	(140)	(3,463)	7
OTHER COMPREHENSIVE (LOSS) INCOME	(2,196)	(140)	(3,463)	7
COMPREHENSIVE (LOSS) INCOME	(1,011)	3,133	(6,777)	(17,985)
COMPREHENSIVE LOSS (INCOME) ATTRIBUTABLE TO NONCONTROLLING INTERESTS	67	(63)	148	(137)
COMPREHENSIVE (LOSS) INCOME ATTRIBUTABLE TO CLUBCORP	$ (944)	$ 3,070	$ (6,629)	$ (18,122)
WEIGHTED AVERAGE SHARES OUTSTANDING, BASIC	64,621	63,990	64,350	63,905
WEIGHTED AVERAGE SHARES OUTSTANDING, DILUTED	64,903	64,357	64,350	63,905
Income (loss) from continuing operations attributable to ClubCorp	$ 0.02	$ 0.05	$ (0.05)	$ (0.28)
Income (loss) from discontinued clubs attributable to ClubCorp	0	0	0	0
Net income (loss) attributable to ClubCorp	0.02	0.05	(0.05)	(0.28)
Income (loss) from continuing operations attributable to ClubCorp	0.02	0.05	(0.05)	(0.28)
Income (loss) from discontinued clubs attributable to ClubCorp	0	0	0	0
Net income (loss) attributable to ClubCorp	0.02	0.05	(0.05)	(0.28)
Cash distributions declared per common share	$ 0.26	$ 0.24	$ 0.39	$ 0.36

CONSOLIDATED STATEMENTS OF OPE3

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 08, 2015	Sep. 09, 2014	Sep. 08, 2015	Sep. 09, 2014
Income Statement [Abstract]
Loss from discontinued clubs, income tax benefit	$ 0	$ 0	$ (1)	$ (1)

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 08, 2015	Dec. 30, 2014
CURRENT ASSETS:
Cash and cash equivalents	$ 47,133	$ 75,047
Receivables, net of allowances of $5,671 and $5,424 at September 8, 2015 and December 30, 2014, respectively	102,753	65,337
Inventories	23,667	20,931
Prepaids and other assets	16,539	15,776
Deferred tax assets, net	26,145	26,574
Total current assets	216,237	203,665
Investments	4,311	5,774
Property and equipment, net (includes $9,501 and $9,422 related to VIEs at September 8, 2015 and December 30, 2014, respectively)	1,538,218	1,474,763
Notes receivable, net of allowances of $758 and $704 at September 8, 2015 and December 30, 2014, respectively	5,908	8,262
Goodwill	312,811	312,811
Intangibles, net	32,622	34,960
Other assets	23,549	24,836
TOTAL ASSETS	2,133,656	2,065,071
CURRENT LIABILITIES:
Current maturities of long-term debt	17,409	18,025
Membership initiation deposits - current portion	147,961	135,583
Accounts payable	32,152	31,948
Accrued expenses	40,563	44,424
Accrued taxes	24,384	21,903
Other liabilities	95,383	59,550
Total current liabilities	357,852	311,433
Long-term debt (includes $13,144 and $13,302 related to VIEs at September 8, 2015 and December 30, 2014, respectively)	1,021,864	965,187
Membership initiation deposits	204,175	203,062
Deferred tax liability, net	238,946	244,113
Other liabilities (includes $22,993 and $22,268 related to VIEs at September 8, 2015 and December 30, 2014, respectively)	120,988	120,417
Total liabilities	$ 1,943,825	$ 1,844,212
Commitments and contingencies (See Note 14)
EQUITY
Common stock of ClubCorp Holdings, Inc., $0.01 par value, 200,000,000 shares authorized; 64,744,547 and 64,443,332 issued and outstanding at September 8, 2015 and December 30, 2014, respectively	$ 647	$ 644
Additional paid-in capital	269,823	293,006
Accumulated other comprehensive loss	(7,753)	(4,290)
Retained deficit	(82,609)	(79,443)
Total stockholders’ equity	180,108	209,917
Noncontrolling interests in consolidated subsidiaries and variable interest entities	9,723	10,942
Total equity	189,831	220,859
TOTAL LIABILITIES AND EQUITY	$ 2,133,656	$ 2,065,071

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 08, 2015	Dec. 30, 2014
Statement of Financial Position [Abstract]
Receivables, allowances	$ 5,671	$ 5,424
Property and equipment, net, related to VIEs	9,501	9,422
Notes receivable, allowances	758	704
Long-term debt, related to VIEs	13,144	13,302
Other LT Liabilities, related to VIEs	$ 22,993	$ 22,268
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)	64,744,547	64,443,332
Common stock, shares outstanding (in shares)	64,744,547	64,443,332

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	8 Months Ended
	Sep. 08, 2015	Sep. 09, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (3,314)	$ (17,992)
Adjustments to reconcile net loss to cash flows from operating activities:
Depreciation	69,577	50,103
Amortization	2,040	302
Asset impairments	2,114	895
Bad debt expense	1,937	1,012
Equity in loss (earnings) from unconsolidated ventures	934	(1,493)
Gain on Investment from Equity Method Investment	(3,507)	(1,276)
Distribution from investment in unconsolidated ventures	4,035	4,290
Loss on disposals of assets	13,309	6,343
Debt issuance costs and amortization of term loan discount	3,284	5,784
Accretion of discount on member deposits	14,063	14,211
Amortization of above and below market rent intangibles	(245)	(236)
Equity-based compensation	3,510	3,037
Redemption premium payment included in loss on extinguishment of debt	0	27,452
Net change in deferred tax assets and liabilities	(4,738)	(8,098)
Net change in prepaid expenses and other assets	(3,206)	(4,390)
Net change in receivables and membership notes	(29,269)	3,462
Net change in accounts payable and accrued liabilities	(1,967)	(8,204)
Net change in other current liabilities	34,555	(443)
Net change in other long-term liabilities	(4,498)	3,594
Net cash provided by operating activities	98,614	78,353
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(76,110)	(55,087)
Acquisition of clubs	(55,877)	(17,187)
Other Payments to Acquire Businesses	0	(10,000)
Proceeds from dispositions	578	314
Net change in restricted cash and capital reserve funds	(63)	(287)
Return of capital in equity investments	0	126
Net cash used in investing activities	(131,472)	(82,121)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of long-term debt	(12,046)	(278,668)
Proceeds from new debt borrowings, net of loan discount	0	348,250
Repayments of revolving credit facility borrowings	(10,000)	(11,200)
Proceeds from revolving credit facility borrowings	57,000	11,200
Redemption premium payment	0	(27,452)
Debt issuance and modification costs	(1,493)	(2,930)
Distribution to owners	25,183	22,980
Payments Related to Tax Withholding for Share-based Compensation	(1,443)	0
Distributions to noncontrolling interest	(1,071)	0
Proceeds from new membership initiation deposits	520	635
Repayments of membership initiation deposits	(1,078)	(1,075)
Net cash provided by financing activities	5,206	15,780
EFFECT OF EXCHANGE RATE CHANGES ON CASH	(262)	8
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(27,914)	12,020
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	75,047	53,781
CASH AND CASH EQUIVALENTS - END OF PERIOD	47,133	65,801
Supplemental Cash Flow Information [Abstract]
Cash paid for interest	31,432	28,683
Cash paid for income taxes	4,515	1,956
Capital Lease Obligations Incurred	$ 20,881	$ 14,057

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Retained Deficit	Noncontrolling Interests in Consolidated Subsidiaries	Common Class A [Member]
Increase (Decrease) in Stockholders' Equity
Common stock, shares outstanding (in shares)							63,789,730
BALANCE at Dec. 31, 2013	$ 237,950	$ 638	$ 320,274	$ (1,070)	$ (92,669)	$ 10,777
Increase (Decrease) in Stockholders' Equity
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures							638,650
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	0	6	(6)	0	0	0
Stock Issued During Period, Distribution to Owners							0
Distributions to owners declared	(23,187)	0	(23,187)	0	0	0
Equity-based compensation expense							0
Equity-based compensation expense	3,037	0	3,037	0	0	0
Stock Issued During Period, Net Loss/Income							0
Net loss	(17,992)	0	0	0	(18,129)	137
Stock Issued During Period, OCI							0
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
Increase (Decrease) in Stockholders' Equity
Common stock, shares outstanding (in shares)							64,428,380
Common stock, shares outstanding (in shares)	64,443,332						64,443,332
BALANCE at Dec. 30, 2014	$ 220,859	644	293,006	(4,290)	(79,443)	10,942
Increase (Decrease) in Stockholders' Equity
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures							301,215
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	(1,443)	3	(1,446)	0	0	0
Stock Issued During Period, Distribution to Owners							0
Distributions to owners declared	(25,247)	0	(25,247)	0	0	0
Equity-based compensation expense							0
Equity-based compensation expense	3,510	0	3,510	0	0	0
Stock Issued During Period, Net Loss/Income							0
Net loss	(3,314)	0	0	0	(3,166)	(148)
Stock Issued During Period, OCI							0
Other comprehensive income (loss)	(3,463)	0	0	(3,463)	0	0
Stock Issued During Period, Shares, New Issues							0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	(1,071)	0	0	0	0	(1,071)
BALANCE at Sep. 08, 2015	$ 189,831	$ 647	$ 269,823	$ (7,753)	$ (82,609)	$ 9,723
Increase (Decrease) in Stockholders' Equity
Common stock, shares outstanding (in shares)	64,744,547						64,744,547

ORGANIZATION

ORGANIZATION	8 Months Ended
	Sep. 08, 2015
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” and, 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 and business, sports and alumni clubs. As of September 8, 2015 , approximately 14% 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”. As of September 8, 2015 , we own, lease or operate through joint ventures 148 golf and country clubs and manage 10 golf and country clubs. Likewise, we own, lease or operate through a joint venture 46 business, sports and alumni clubs and manage two business, sports and alumni clubs. Our facilities are located in 26 states, the District of Columbia and two foreign countries.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	8 Months Ended
	Sep. 08, 2015
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 wholly and majority owned subsidiaries and certain variable interest entities (“VIEs”) for which we are deemed to be the primary beneficiary. 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 (“GAAP”). All intercompany accounts have been eliminated. For clubs that we consolidate, revenues from club operations, food and beverage sales, merchandise sales, membership dues and membership initiation payments are recognized in accordance with the revenue recognition policy described within this note. Investments in certain unconsolidated affiliates are accounted for by the equity method, while investments in other unconsolidated affiliates are accounted for under the cost method in accordance with GAAP. See Note 4 . We have entered into agreements with third-party owners of clubs to act as a managing agent and provide certain services to the third party club owner in exchange for a management fee. The operations of managed clubs are not consolidated. We recognize the contractual management fees as revenue when earned in accordance with GAAP. Additionally, we recognize reimbursements for certain costs of operations at certain managed clubs as revenue. 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 30, 2014 . We believe that the accompanying consolidated condensed financial statements reflect all adjustments, including normal recurring items, considered necessary for a fair presentation of the interim periods. Interim results are not necessarily indicative of fiscal year performance because of the impact of seasonal and short-term variations and other factors such as timing of acquisitions and dispositions of facilities. We have two reportable segments (1) golf and country clubs and (2) business, sports and alumni clubs. These segments are managed separately and discrete financial information, including Adjusted EBITDA (“Adjusted EBITDA”), a key financial measurement of segment profit and loss, is reviewed regularly by the chief operating decision maker to evaluate performance and allocate resources. See Note 12 . Use of Estimates —The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported in the consolidated condensed financial statements and accompanying notes. Actual results could differ materially from such estimated amounts. Revenue Recognition —Revenues from club operations, food and beverage and merchandise sales are recognized at the time of sale or when the service is provided and are reported net of sales taxes. Revenues from membership dues are generally billed monthly and recognized in the period earned. At a majority of our private clubs, members are expected to pay an initiation fee or deposit upon their acceptance as a member to the club. In general, initiation fees are not refundable, whereas initiation deposits are not refundable until a fixed number of years (generally 30 ) after the date of acceptance of a member. We recognize revenue related to membership initiation fees and deposits over the expected life of an active membership. For membership initiation deposits, the difference between the amount paid by the member and the present value of the refund obligation is deferred and recognized within club operations revenue on the consolidated condensed statements of operations over the expected life of an active membership. The present value of the refund obligation is recorded as a membership initiation deposit liability in the consolidated condensed balance sheets and accretes over the non-refundable 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 received 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. 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 the thirty-six weeks ended September 8, 2015 and September 9, 2014 , 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 . Membership initiation payments recognized within club operations revenue on the consolidated condensed statements of operations were $3.3 million and $9.5 million for the twelve and thirty-six weeks ended September 8, 2015 , respectively, and $3.0 million and $9.1 million for the twelve and thirty-six weeks ended September 9, 2014 , respectively. 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 8, 2015 September 9, 2014 September 8, 2015 September 9, 2014 Club operating costs exclusive of depreciation $ 333 $ 256 $ 995 $ 1,053 Selling, general and administrative 962 693 2,515 1,984 Pre-tax equity-based compensation expense 1,295 949 3,510 3,037 Less: benefit for income taxes (492 ) (548 ) (1,302 ) (912 ) Equity-based compensation expense, net of tax $ 803 $ 401 $ 2,208 $ 2,125 As of September 8, 2015 , there was approximately $5.4 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 1.7 years . The Amended and Restated ClubCorp Holdings, Inc. 2012 Stock Award Plan (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 8, 2015 , approximately 2.7 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. On March 15, 2014 , the required time period following our initial public offering (“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 190,788 RSUs vested on April 1, 2015 and 122,144 RSUs were converted into shares of our common stock, while 68,644 RSUs were forfeited by employees in lieu of the payment of income tax withholding obligations. On January 17, 2014 , and on February 7, 2014 , we granted 103,886 and 111,589 shares of restricted stock, under the Stock Plan, to certain officers and employees. 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, under the Stock Plan, to certain officers and employees. 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 thresholds. On September 25, 2014 , we granted a total of 14,952 shares of restricted stock to our independent directors, which vested on September 25, 2015 . On February 5, 2015 , we granted 193,815 shares of restricted stock, under the Stock Plan, to certain officers and employees. Under the terms of the grants, the restrictions will be removed upon satisfaction of time vesting requirements, subject to the respective holders remaining employed by us. Also on February 5, 2015 , we granted 138,219 PSUs, under the Stock Plan, to officers and employees. 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 thresholds. On June 25, 2015 , we granted a total of 11,656 shares of restricted stock to certain of our independent directors. On August 4, 2015 , we granted 3,028 shares of restricted stock to an independent director. Also, subsequent to the twelve weeks ended September 8, 2015 , on September 15, 2015 , we granted 3,099 shares of restricted stock to an independent director. These shares vest one year from the date of grant. Recently Issued Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“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, 2017. We are still evaluating the impact that our adoption of ASU 2014-9 will have on our consolidated financial position or results of operations. In August 2014, the FASB issued Accounting Standards Update No. 2014-15 (“ASU 2014-15”), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern . ASU 2014-15 provides guidance on management's responsibility to perform interim and annual assessments of an entity’s ability to continue as a going concern and to provide related disclosure requirements. ASU 2014-15 is effective for fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2016. The adoption of ASU 2014-15 is not expected to have a material impact on our consolidated financial statements. In February 2015, the FASB issued Accounting Standards Update No. 2015-2 (“ASU 2015-2”), Consolidation (Topic 810)–Amendments to the Consolidation Analysis . ASU 2015-2 applies to entities in all industries and provides a new scope exception to registered money market funds and similar unregistered money market funds. It makes targeted amendments to existing consolidation guidance and ends the deferral granted to investment companies from applying the VIE guidance. The targeted changes are designed to address most of the concerns of the asset management industry. However, entities across all industries will be impacted, particularly those that use limited partnerships. ASU 2015-2 is effective for fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2015. We are still evaluating the impact that our adoption of ASU 2015-2 will have on our consolidated financial position or results of operations. In April 2015, the FASB issued Accounting Standards Update No. 2015-3 (“ASU 2015-3”), Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. ASU 2015-3 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. ASU 2015-3 is effective for fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2015. We are still evaluating the impact that our adoption of ASU 2015-3 will have on our consolidated financial statements. In September 2015, the FASB issued Accounting Standards Update No. 2015-16 (“ASU 2015-16), Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments . ASU 2015-16 requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. ASU 2015-16 is effective for fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2015. We are still evaluating the impact that our adoption of ASU 2015-16 will have on our consolidated financial position or results of operations.

VARIABLE INTEREST ENTITIES

VARIABLE INTEREST ENTITIES	8 Months Ended
	Sep. 08, 2015
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 $0.8 million collateralized by assets of the entity totaling $4.3 million as of September 8, 2015 . The other managed golf course property VIEs are financed through advances from us. Outstanding advances as of September 8, 2015 total $4.2 million compared to recorded assets of $7.0 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. Recourse of creditors to these VIEs is limited to the assets of the VIE entities, which total $12.1 million and $11.2 million at September 8, 2015 and December 30, 2014 , respectively. The following summarizes the carrying amount and classification of the VIEs' assets and liabilities in the consolidated condensed balance sheets as of September 8, 2015 and December 30, 2014 , net of intercompany amounts: September 8, 2015 December 30, 2014 Current assets $ 1,795 $ 962 Fixed assets, net 9,501 9,422 Other assets 846 839 Total assets $ 12,142 $ 11,223 Current liabilities $ 1,597 $ 1,007 Long-term debt 13,144 13,302 Other long-term liabilities 23,513 20,718 Noncontrolling interest 5,706 5,886 Company capital (31,818 ) (29,690 ) Total liabilities and equity $ 12,142 $ 11,223

INVESTMENTS

INVESTMENTS	8 Months Ended
	Sep. 08, 2015
Equity Method Investments and Joint Ventures [Abstract]
INVESTMENTS	INVESTMENTS Equity method investments in golf and business club ventures total $1.2 million and $1.3 million at September 8, 2015 and December 30, 2014 , respectively, and include one active golf club joint venture and one business club joint venture. Our share of earnings in the equity investments is included in equity in loss (earnings) from unconsolidated ventures in the consolidated condensed statements of operations. We also have one equity method investment of 10.2% in Avendra, LLC, a purchasing cooperative of hospitality companies. The carrying value of the investment was $2.6 million and $4.0 million at September 8, 2015 and December 30, 2014 , respectively. Our share of earnings in the equity investment is included in equity in loss (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 $0.0 million and $2.5 million during the twelve and thirty-six weeks ended September 8, 2015 , respectively, and $0.3 million and $2.3 million during the twelve and thirty-six weeks ended September 9, 2014 . 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 $2.6 million and $4.0 million at September 8, 2015 and December 30, 2014 , respectively. Our equity in net income from Avendra, LLC is shown below: Twelve Weeks Ended Thirty-Six Weeks Ended September 8, 2015 September 9, 2014 September 8, 2015 September 9, 2014 ClubCorp's equity in net income, excluding amortization $ — $ 1,167 $ 354 $ 2,967 Amortization (463 ) (463 ) (1,390 ) (1,390 ) ClubCorp's equity in net (loss) income $ (463 ) $ 704 $ (1,036 ) $ 1,577 Additionally, we recognized $2.0 million and $3.5 million of return on our equity investment in Avendra within interest and investment income during the twelve and thirty-six weeks ended September 8, 2015 , respectively. We recognized $1.3 million of return on our equity investment in Avendra 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 our consolidated condensed statements of cash flows.

FAIR VALUE

FAIR VALUE	8 Months Ended
	Sep. 08, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE GAAP establishes a three-tiered fair value hierarchy that prioritizes inputs to valuation techniques used in fair value calculations. The three levels of inputs are defined as follows: Level 1—unadjusted quoted prices for identical assets or liabilities in active markets accessible by the Company; Level 2—inputs that are observable in the marketplace other than those inputs classified as Level 1; and Level 3—inputs that are unobservable in the marketplace and significant to the valuation. We maximize the use of observable inputs and minimize the use of unobservable inputs. If a financial instrument uses inputs that fall in different levels of the hierarchy, the instrument is categorized based upon the lowest level of input that is significant to the fair value calculation. We recognize transfers between levels of the fair value hierarchy on the date of the change in circumstances that caused the transfer. Fair Value of Financial Instruments Debt —We estimate the fair value of our debt obligations, excluding capital lease obligations, as follows, as of September 8, 2015 and December 30, 2014 : September 8, 2015 December 30, 2014 Recorded Value Fair Value Recorded Value Fair Value Level 2 (1) $ 898,103 $ 902,232 $ 897,729 $ 887,589 Level 3 97,389 88,317 51,534 41,648 Total $ 995,492 $ 990,549 $ 949,263 $ 929,237 ______________________ (1) The recorded value for Level 2 Debt is presented net of the $3.0 million and $3.4 million discount as of September 8, 2015 and December 30, 2014 , respectively, on the Secured Credit Facilities, as defined in Note 9 . All debt obligations are considered Level 3 except for borrowings under the Secured Credit Facilities, as defined in Note 9 , which are considered Level 2. We use quoted prices for identical or similar liabilities to value debt obligations classified as Level 2. We use adjusted quoted prices for similar liabilities to value debt obligations classified as Level 3. Key inputs include: (1) the determination that certain other debt obligations are similar, (2) nonperformance risk, and (3) interest rates. Changes or fluctuations in these assumptions and valuations will result in different estimates of value. The use of different techniques to determine the fair value of these debt obligations could result in different estimates of fair value at the reporting date. The carrying value of 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 8, 2015 and December 30, 2014 . Assets and Liabilities Measured at Fair Value on a Non-recurring Basis Our assets and liabilities measured at fair value on a non-recurring basis include equity method investments, property and equipment, mineral rights, goodwill, trade names, liquor licenses, management contracts and other assets and liabilities recorded during 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 $1.8 million during the thirty-six weeks ended September 8, 2015 , of which $0.8 million was recognized during the twelve weeks ended September 8, 2015 , to adjust the carrying amount of certain property and equipment to its fair value of zero due to continued and projected lower operating results as well as changes in the expected holding period of certain fixed assets. We recognized impairment losses 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 lower operating results at those clubs as well as changes in the expected holding period of certain fixed assets. The valuation methods used to determine fair value included an evaluation of the sales price of comparable real estate properties (‘‘Sales comparison approach’’), an analysis of discounted future cash flows using a risk-adjusted discount rate (‘‘Income Approach’’), and consideration of historical 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	8 Months Ended
	Sep. 08, 2015
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 8, 2015 and December 30, 2014 : September 8, 2015 December 30, 2014 Land and non-depreciable land improvements $ 601,214 $ 589,975 Depreciable land improvements 475,092 445,979 Buildings and recreational facilities 505,971 482,493 Machinery and equipment 259,453 225,103 Leasehold improvements 107,626 104,904 Furniture and fixtures 95,862 85,800 Construction in progress 9,322 6,284 2,054,540 1,940,538 Accumulated depreciation (516,322 ) (465,775 ) Total $ 1,538,218 $ 1,474,763 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. See Note 5 .

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	8 Months Ended
	Sep. 08, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill and other intangible assets consist of the following at September 8, 2015 and December 30, 2014 : September 8, 2015 December 30, 2014 Asset Useful Life Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Intangible assets with indefinite lives: Trade names $ 24,790 $ 24,790 $ 24,790 $ 24,790 Liquor Licenses 2,070 2,070 2,042 2,042 Intangible assets with finite lives: Member Relationships 2-7 years 2,866 $ (1,486 ) 1,380 2,866 $ (539 ) 2,327 Management Contracts 1-10 years 4,680 (917 ) 3,763 5,698 (866 ) 4,832 Trade names 2 years 1,100 (481 ) 619 1,100 (131 ) 969 Total $ 35,506 $ (2,884 ) $ 32,622 $ 36,496 $ (1,536 ) $ 34,960 Goodwill $ 312,811 $ 312,811 $ 312,811 $ 312,811 Intangible Assets —Intangible asset amortization expense was $0.7 million and $2.0 million for the twelve and thirty-six weeks ended September 8, 2015 , respectively, and $0.1 million and $0.3 million for the twelve and thirty-six weeks ended September 9, 2014 , respectively. We recognized impairment losses to intangible assets of $0.3 million for the twelve and thirty-six weeks ended September 8, 2015 . There were no impairments recorded during the twelve and thirty-six weeks ended September 9, 2014 . For each of the five years subsequent to 2014 and thereafter the amortization expense is expected to be as follows: Year Amount Remainder of 2015 $ 867 2016 1,928 2017 870 2018 719 2019 450 Thereafter 928 Total $ 5,762 Goodwill —The following table shows goodwill balances for each of our reporting units, which are the same as our reportable segments. No impairments have been recorded for either reporting unit. Golf & Country Clubs Business, Sports & Alumni Clubs Total December 30, 2014 $ 167,460 $ 145,351 $ 312,811 September 8, 2015 $ 167,460 $ 145,351 $ 312,811

CURRENT AND LONG-TERM LIABILITI

CURRENT AND LONG-TERM LIABILITIES	8 Months Ended
	Sep. 08, 2015
Payables and Accruals [Abstract]
CURRENT AND LONG-TERM LIABILITIES	CURRENT AND LONG-TERM LIABILITIES Current liabilities consist of the following at September 8, 2015 and December 30, 2014 : September 8, 2015 December 30, 2014 Accrued compensation $ 25,342 $ 29,273 Accrued interest 7,895 7,428 Other accrued expenses 7,326 7,723 Total accrued expenses $ 40,563 $ 44,424 Taxes payable other than federal income taxes (1) $ 24,384 $ 21,903 Total accrued taxes $ 24,384 $ 21,903 Advance event and other deposits $ 31,860 $ 15,584 Unearned dues 30,779 12,819 Deferred membership revenues 12,031 10,937 Insurance reserves 8,872 8,464 Distributions to owners declared, but unpaid 8,459 8,384 Other current liabilities 3,382 3,362 Total other current liabilities $ 95,383 $ 59,550 ______________________ (1) We had no federal income taxes payable as of September 8, 2015 and December 30, 2014 . Other long-term liabilities consist of the following at September 8, 2015 and December 30, 2014 : September 8, 2015 December 30, 2014 Uncertain tax positions $ 8,368 $ 7,670 Deferred membership revenues 45,260 42,894 Casualty insurance loss reserves - long term portion 13,566 14,162 Above market lease intangibles 414 774 Deferred rent 28,662 27,838 Accrued interest on notes payable related to Non-Core Development Entities 22,909 22,174 Other 1,809 4,905 Total other long-term liabilities $ 120,988 $ 120,417

DEBT AND CAPITAL LEASES

DEBT AND CAPITAL LEASES	8 Months Ended
	Sep. 08, 2015
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 credit agreement governing the Secured Credit Facilities was subsequently amended in 2012, 2013, 2014 and 2015. As of September 8, 2015 , the Secured Credit Facilities were comprised of (i) a $901.1 million term loan facility, and (ii) a revolving credit facility with capacity of $135.0 million and $58.3 million available for borrowing, after deducting $29.7 million of standby letters of credit outstanding and $47.0 million of outstanding borrowings. As of September 8, 2015 , the interest rate on the term loan facility is a variable rate calculated as the higher of (i) 4.25% or (ii) an elected LIBOR plus a margin of 3.25% and the maturity date of the term loan facility is July 24, 2020 . Operations and its restricted subsidiaries are required to maintain a senior secured leverage ratio (the “Senior Secured Leverage Ratio”) of no greater than 5.00 :1.00 as of the end of each fiscal quarter. As of September 8, 2015 , Operations' Senior Secured Leverage Ratio was 4.41 :1.00. All remaining revolving credit commitments under the revolving credit facility 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. On April 11, 2014 , Operations entered into a fifth amendment to the credit agreement governing the Secured Credit Facilities to, amongst other matters, (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, and (ii) amend the Senior Secured Leverage Ratio. 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 a variable rate calculated as the higher of (a) 4.5% or (b) an elected LIBOR plus a margin of 3.5% and (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. On May 28, 2015 , Operations entered into a seventh amendment to the credit agreement governing the Secured Credit Facilities, which reduced the interest rate on the term loan facility to the higher of (a) 4.25% or (b) an elected LIBOR plus a margin of 3.25% . In conjunction with the seventh amendment, we incurred $1.3 million in debt modification costs, which were expensed in the period incurred. Senior Notes On November 30, 2010 , Operations issued $415.0 million in senior unsecured notes (the “Senior Notes”), 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. 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 twelve weeks ended June 17, 2014. Mortgage Loans Stonebriar / Monarch Loan —In July 2008 , we entered into a secured mortgage loan with General Electric Capital Corporation for $32.0 million (the “Stonebriar / Monarch Loan”). As of September 8, 2015 , the maturity date is November 2015 with two twelve month options to extend the maturity date through November 2017 , upon satisfaction of certain conditions of the loan agreement. On June 11, 2015 , we were notified that the Stonebriar / Monarch Loan was assigned to an affiliate of Blackstone Mortgage Trust, Inc. As of September 8, 2015 , we expected to meet the required conditions and currently intend to extend the maturity date to November 2017 . Atlantic Capital Bank —In October 2010 , we entered into a new mortgage loan with Atlantic Capital Bank for $4.0 million of debt maturing in 2015 with twenty-five year amortization. Effective May 6, 2015 , we amended the loan agreement with Atlantic Capital Bank to extend the maturity date to April 2020 . 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. On October 1, 2014 , we extended the term of the loan to October 1, 2015 . As of September 8, 2015 , we expected to meet the required conditions and intended to extend the maturity date of the loan. Effective October 1, 2015 , we extended the term of the loan to October 1, 2016 . Long-term borrowings and lease commitments as of September 8, 2015 and December 30, 2014 , are summarized below: September 8, 2015 December 30, 2014 Carrying Value Interest Rate Carrying Value Interest Rate Interest Rate Calculation Maturity Secured Credit Facilities Term Loan, gross of discount $ 901,106 4.25 % $ 901,106 4.50 % As of September 8, 2015, greater of (i) 4.25% or (ii) an elected LIBOR + 3.25%; as of December 30, 2014, greater of (i) 4.5% or (ii) an elected LIBOR + 3.5% 2020 Revolving Credit Borrowings - ($135,000 capacity) (1) 47,000 3.20 % — 3.26 % LIBOR plus a margin of 3.0% 2018 Mortgage Loans Stonebriar / Monarch Loan 29,268 6.00 % 29,738 6.00 % 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 9.00 % 11,837 9.00 % Fixed (2) Atlantic Capital Bank 3,227 4.50 % 3,333 4.50 % Greater of (i) 3.0% + 30 day LIBOR or (ii) 4.5% 2020 BancFirst 3,921 4.50 % 4,266 4.50 % Greater of (i) 4.5% or (ii) prime rate 2016 Other indebtedness 2,136 4.00% - 8.60% 2,360 4.00% - 8.60% Fixed Various 998,495 952,640 Capital leases 43,781 33,949 1,042,276 986,589 Less current portion (17,409 ) (18,025 ) Less discount on the Secured Credit Facilities' Term Loan (3,003 ) (3,377 ) Long-term debt $ 1,021,864 $ 965,187 ______________________ (1) As of September 8, 2015 , the revolving credit facility had capacity of $135.0 million , which was reduced by the $47.0 million outstanding balance and $29.7 million of standby letters of credit outstanding, leaving $58.3 million available for borrowing. (2) Notes payable and accrued interest 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 2014 and thereafter is as follows. This table reflects the contractual maturity dates as of September 8, 2015 . Year Debt Capital Leases Total Remainder of 2015 $ 404 $ 5,315 $ 5,719 2016 4,906 14,556 19,462 2017 28,977 11,486 40,463 2018 47,499 7,807 55,306 2019 434 3,702 4,136 Thereafter 916,275 915 917,190 Total $ 998,495 $ 43,781 $ 1,042,276

INCOME TAXES

INCOME TAXES	8 Months Ended
	Sep. 08, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Holdings files income tax returns in the U.S. federal jurisdiction, numerous state jurisdictions and in three foreign jurisdictions. 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 annual 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. 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 8, 2015 and was 63.0% and 5.4% , respectively, compared to 63.9% and 14.4% for the twelve and thirty-six weeks ended September 9, 2014 , respectively. For the twelve and thirty-six weeks ended September 8, 2015 , the effective tax rate differed from the statutory federal rate of 35.0% primarily due to state taxes and changes in uncertain tax positions, while for the twelve and thirty-six weeks ended September 9, 2014 , 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. As of September 8, 2015 and December 30, 2014 , we have recorded $8.4 million and $7.7 million , respectively, of unrecognized tax benefits related to uncertain tax positions, including interest and penalties of $2.5 million and $1.4 million , respectively, which are included in other liabilities in the consolidated condensed balance sheets for both periods. If we were to prevail on all uncertain tax positions, the net effect would be an income tax benefit of approximately $5.8 million , exclusive of any benefits related to interest and penalties. During 2014 , we completed an Internal Revenue Service (“IRS”) audit of certain components for the 2010 tax return, which included cancellation of indebtedness income related to the ClubCorp Formation. We are also subject to a variety of state income tax audits for years open under the statute of limitations and certain of our foreign subsidiaries are under audit in Mexico for the 2008 and 2009 tax years, as described below. No assessments have been received for our state income tax audits and no unrecognized tax benefits have been recorded related to these tax positions. As of September 8, 2015 , the statute of limitations has expired for U.S. federal income taxes for the 2010 tax year. However, the 2010 tax year remains open under statute for most state tax jurisdictions. In Mexico, the statute of limitations is generally five years from the date of the filing of the tax return for any particular year, including amended returns. Accordingly, in general, tax years 2009 through 2014 remain open under statute; although certain prior years are also open as a result of the tax proceedings described below. Certain of our Mexican subsidiaries are under audit by the Mexican taxing authorities for the 2008 and 2009 tax years. We have received two assessments, for approximately $3.0 million each, plus penalties and interest, for two of our Mexican subsidiaries under audit for the 2008 tax year. We have taken the appropriate procedural steps to vigorously contest these assessments through the appropriate Mexican judicial channels. 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. In 2014, we received an audit assessment for the 2009 tax year for another Mexican subsidiary. We have taken the appropriate procedural steps to contest the assessment through the Mexican judicial channels. We recorded a liability in 2014 related to an unrecognized tax benefit for $5.4 million , exclusive of penalties and interest. The unrecognized tax benefit has been recorded due to the technical nature of the tax filing position taken by our Mexican subsidiary and uncertainty around the ultimate outcome of this assessment, which we intend to continue to contest. Management believes it is unlikely that our unrecognized tax benefits will significantly change within the next 12 months given the current status of the matters being litigated in Mexico. However, as audit outcomes and the timing of related resolutions are subject to significant uncertainties, we will continue to evaluate the tax issues related to these assessments in future periods. In summary, we believe we are adequately reserved for our uncertain tax positions as of September 8, 2015 .

CLUB ACQUISITIONS, CLUB DISPOSI

CLUB ACQUISITIONS, CLUB DISPOSITIONS AND DISCONTINUED OPERATIONS	8 Months Ended
	Sep. 08, 2015
Business Combinations [Abstract]
CLUB ACQUISITIONS, CLUB DISPOSITIONS AND DISCONTINUED OPERATIONS	NEW AND ACQUIRED CLUBS AND CLUB DIVESTITURES 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. Southeast Portfolio —On April 7, 2015 , we acquired a multi-club portfolio of six golf and country clubs for a combined purchase price of $43.8 million and net cash consideration of $43.6 million . Golf and Country Clubs Type of Club Market State Golf Holes Bermuda Run Country Club Private Country Club Charlotte NC 36 Brookfield Country Club Private Country Club Atlanta GA 18 Firethorne Country Club Private Country Club Charlotte NC 18 Temple Hills Country Club Private Country Club Nashville TN 27 Ford's Colony Country Club Semi-Private Golf Club Richmond VA 54 Legacy Golf Club at Lakewood Ranch Public Golf Bradenton FL 18 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: April 7, 2015 Receivables, net of allowances of $228 $ 1,757 Inventories and notes receivable 646 Land 9,920 Depreciable land improvements 17,321 Buildings and recreational facilities 13,113 Machinery and equipment and furniture and fixtures 4,959 Current liabilities (2,063 ) Long-term debt (obligation related to capital leases) and other liabilities (2,020 ) Total $ 43,633 Rolling Green Country Club —On January 20, 2015 , we purchased Rolling Green Country Club, a private golf club in Arlington Heights, Illinois, for a purchase price of $6.5 million and net cash consideration of $6.4 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: January 20, 2015 Land, depreciable land improvements and property and equipment $ 6,554 Inventory 125 Other current liabilities and accrued taxes (110 ) Long-term debt (obligation related to capital leases) (193 ) Total $ 6,376 Ravinia Green Country Club —On January 13, 2015 , we acquired Ravinia Green Country Club, a private golf club in Riverwoods, Illinois, for a purchase price and net cash consideration of $5.9 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: January 13, 2015 Land, depreciable land improvements and property and equipment $ 6,034 Inventory and prepaid assets 30 Other current liabilities and accrued taxes (186 ) Long-term debt (obligation related to capital leases) (11 ) Total $ 5,867 Oro Valley Country Club —On December 4, 2014 , we acquired Oro Valley Country Club, a private golf club in Oro Valley, Arizona, for a purchase price and net cash consideration of $3.1 million . We recorded the following major categories of assets and liabilities: December 4, 2014 Land, depreciable land improvements and property and equipment $ 2,997 Inventory and prepaid assets 120 Intangibles, net 230 Other current liabilities and accrued taxes (53 ) Long-term debt (obligation related to capital leases) (225 ) Total $ 3,069 Sequoia Golf —On September 30, 2014 , we completed the Sequoia Golf acquisition, which was executed through the purchase of all the equity interests in each of Sequoia Golf Holdings, LLC and Parthenon-Sequoia Ltd. (“Sequoia Golf”). On the date of acquisition, Sequoia Golf was comprised of 30 owned golf and country clubs and 20 leased or managed clubs. The total purchase price was $260.0 million , net of $5.6 million of cash acquired and after customary closing adjustments including net working capital. The acquisition was funded through net proceeds of $244.6 million , net of discount and debt issuance costs, from incremental term loan borrowings under the Secured Credit Facilities and from cash and cash equivalents. See Note 9 for further description of the incremental term loan borrowings. The following summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: September 30, 2014 Receivables $ 10,204 Inventories, prepaids, notes receivable, current deferred tax assets and other assets 7,957 Land 54,990 Depreciable land improvements 88,025 Buildings and recreational facilities 46,931 Machinery and equipment and furniture and fixtures 26,954 Intangibles, net 9,756 Goodwill 54,352 Total assets acquired 299,169 Current liabilities (22,266 ) Long-term debt (obligation related to capital leases) (2,544 ) Long-term deferred tax liability, net (14,263 ) Noncontrolling interests in consolidated subsidiaries (89 ) Total liabilities and noncontrolling interests in consolidated subsidiaries (39,162 ) Net assets acquired $ 260,007 The excess of the purchase price over the aggregate fair values of assets acquired and liabilities assumed was recorded as goodwill and allocated to the golf and country club reporting unit, which is the only reporting unit within our golf and country club segment. The goodwill recorded is primarily related to: (i) expected cost and revenue synergies from combining operations and expanding our reciprocal access programs and (ii) expected earnings growth due to increased discretionary capital spending. None of the goodwill recorded is deductible for tax purposes. The intangible assets recorded are related to member relationships and management contracts and have a weighted average amortization period of approximately 3 years . Machinery and equipment recorded above includes $4.0 million of assets which are accounted for as capital leases. 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: April 29, 2014 Land, depreciable land improvements and property and equipment $ 3,833 Receivables and inventory 210 Other current liabilities and accrued taxes (115 ) Long-term debt (obligation related to capital leases) 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: April 29, 2014 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 (obligation related to capital leases) (157 ) Deferred tax liability (175 ) Membership initiation deposits (370 ) Total $ 2,552 The Clubs of Prestonwood —On March 3, 2014 , we acquired The Clubs of Prestonwood, 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: March 3, 2014 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 (obligation related to capital leases) (280 ) Deferred tax liability (1,300 ) Membership initiation deposits and other liabilities (1,994 ) Total $ 10,903 Club Dispositions and Management Agreement Terminations Clubs may be divested when we determine they will be unable to provide a positive contribution to cash flows from operations in future periods and/or when they are determined to be non-strategic holdings. Gains from divestitures are recognized in the period in which operations cease and losses are recognized when we determine that the carrying value is not recoverable and exceeds fair value. During the thirty-six weeks ended September 8, 2015 , nine management agreements were terminated, including a management agreement with Shoreby Club, a business and sports club located in Bratenahl, Ohio, a multi-course management agreement for Klein Creek Golf Club, a public golf course located in Winfield, Illinois, The Grove Country Club, a private country club located in Long Grove, Illinois, The Royal Fox Country Club and The Royal Hawk Country Club, private country clubs both located in St. Charles, Illinois, a management agreement with Smoke Rise Country Club, a private country club located in Stone Mountain, Georgia, a management agreement with Stone Creek Golf Club, a semi-private country club located in Ocala, Florida, a management agreement with Regatta Bay Golf and Country Club, a private country club located in Destin, Florida, and a management agreement with University of Massachusetts Club, an alumni club located in Boston, Massachusetts. During the fiscal year ended December 30, 2014 , five management agreements were terminated, including a management agreement with Hollytree Country Club, a private country club located in Tyler, Texas, three management agreements acquired with the Sequoia Golf acquisition which terminated after acquisition, and a management agreement with Paragon Club of Hefei, a business club located in Hefei, China. No gain or loss on divestiture was recorded. These divestitures did not qualify as discontinued operations.

SEGMENT INFORMATION

SEGMENT INFORMATION	8 Months Ended
	Sep. 08, 2015
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 is appropriate as it provides additional information to investors about our performance and investors and lenders have historically used EBITDA-related measures. 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 and the acquisition of Sequoia Golf on September 30, 2014 . 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 us to maintain specified financial ratios in reference to Adjusted EBITDA, after giving effect to the pro forma impact of acquisitions. The pro forma impact gives effect to all acquisitions in the four quarters ended September 8, 2015 as though they had been consummated on the first day of the fourth quarter of fiscal year 2014 and includes certain expected cost savings. 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 recreational amenities than private country clubs. Public golf facilities are open to the public and generally provide the same amenities 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 8, 2015 , and September 9, 2014 : Twelve Weeks Ended Thirty-Six Weeks Ended September 8, 2015 September 9, 2014 September 8, 2015 September 9, 2014 Golf and Country Clubs Revenues $ 210,966 $ 164,772 $ 583,465 $ 459,667 Adjusted EBITDA 58,146 46,830 164,823 133,016 Business, Sports and Alumni Clubs Revenues $ 40,556 $ 38,878 $ 127,542 $ 119,818 Adjusted EBITDA 5,989 5,702 22,692 20,198 Other Revenues $ 6,951 $ 2,440 $ 18,280 $ 6,473 Adjusted EBITDA (9,203 ) (7,213 ) (33,504 ) (26,287 ) Elimination of intersegment revenues and segment reporting adjustments $ (3,317 ) $ (2,446 ) $ (10,118 ) $ (7,402 ) Revenues relating to divested clubs (1) 204 831 2,010 3,060 Total Revenues $ 255,360 $ 204,475 $ 721,179 $ 581,616 Adjusted EBITDA 54,932 45,319 154,011 126,927 ______________________ (1) When clubs are divested, the associated revenues are excluded from segment results for all periods presented. As of Total Assets September 8, 2015 December 30, 2014 Golf and Country Clubs $ 1,584,468 $ 1,483,856 Business, Sports and Alumni Clubs 94,200 92,525 Other 454,988 488,690 Consolidated $ 2,133,656 $ 2,065,071 The following table presents revenue by product type for the twelve and thirty-six weeks ended September 8, 2015 and September 9, 2014 : Twelve Weeks Ended Thirty-Six Weeks Ended September 8, 2015 September 9, 2014 September 8, 2015 September 9, 2014 Revenues by Type Dues $ 116,435 $ 92,592 $ 338,037 $ 270,616 Food and beverage 65,102 54,684 191,785 161,045 Golf 49,118 38,249 123,217 97,577 Other 24,705 18,950 68,140 52,378 Total $ 255,360 $ 204,475 $ 721,179 $ 581,616 The table below provides a reconciliation of our net income (loss) to Adjusted EBITDA for the twelve and thirty-six weeks ended September 8, 2015 and September 9, 2014 : Twelve Weeks Ended Thirty-Six Weeks Ended September 8, 2015 September 9, 2014 September 8, 2015 September 9, 2014 Net income (loss) $ 1,185 $ 3,273 $ (3,314 ) $ (17,992 ) Interest expense 16,170 12,944 48,587 44,242 Income tax expense (benefit) 2,018 5,802 (187 ) (3,028 ) Interest and investment income (2,139 ) (1,366 ) (3,818 ) (1,535 ) Depreciation and amortization 24,562 17,160 71,616 50,405 EBITDA $ 41,796 $ 37,813 $ 112,884 $ 72,092 Impairments and disposition of assets (1) 4,631 1,744 15,423 7,242 Loss (income) from discontinued operations and divested clubs (2) 3 (112 ) 211 (423 ) Loss on extinguishment of debt (3) — — — 31,498 Non-cash adjustments (4) 463 464 1,389 1,389 Other adjustments (5) 5,160 3,506 15,450 9,064 Equity-based compensation expense (6) 1,295 949 3,510 3,037 Acquisition adjustment (7) 1,584 955 5,144 3,028 Adjusted EBITDA $ 54,932 $ 45,319 $ 154,011 $ 126,927 ______________________ (1) Includes non-cash impairment charges related to property and equipment and intangible assets and loss on disposals of assets (including property and equipment disposed of in connection with renovations). (2) Net income or loss from discontinued operations and divested clubs that do not qualify as discontinued operations. (3) Includes loss on extinguishment of debt calculated in accordance with GAAP. (4) 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. (5) 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, fees and expenses associated with readiness efforts for Section 404(b) of the Sarbanes-Oxley Act and related centralization of administrative processes, 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. (6) Includes equity-based compensation expense, calculated in accordance with GAAP, related to awards held by certain employees, executives and directors. (7) 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 and the acquisition of Sequoia Golf on September 30, 2014 . 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	8 Months Ended
	Sep. 08, 2015
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 8, 2015 , we had capital commitments of $18.9 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. Certain of our Mexican subsidiaries are under audit by the Mexican taxing authorities for the 2008 and 2009 tax years. We have received two assessments, for approximately $3.0 million each, plus penalties and interest, for two of our Mexican subsidiaries under audit for the 2008 tax year. We have taken the appropriate procedural steps to vigorously contest these assessments through the appropriate Mexican judicial channels. 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. In 2014, we received an audit assessment for the 2009 tax year for another Mexican subsidiary. We have taken the appropriate procedural steps to contest the assessment through the Mexican judicial channels. We recorded a liability in 2014 related to an unrecognized tax benefit for $5.4 million , exclusive of penalties and interest. The unrecognized tax benefit has been recorded due to the technical nature of the tax filing position taken by our Mexican subsidiary and uncertainty around the ultimate outcome of this assessment, which we intend to continue to contest. We are currently under audit by state income tax authorities. No assessments have been received for our state income tax audits and no unrecognized tax benefits have been recorded related to these tax positions. 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 8, 2015 , 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 PER

EARNINGS PER SHARE EARNINGS PER SHARE	8 Months Ended
	Sep. 08, 2015
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 income (loss) attributable to ClubCorp 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 ClubCorp 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 8, 2015 and September 9, 2014 (in thousands, except per share amounts): Twelve Weeks Ended Thirty-Six Weeks Ended September 8, 2015 September 9, 2014 September 8, 2015 September 9, 2014 Basic Diluted Basic Diluted Basic Diluted Basic Diluted Income (loss) from continuing operations attributable to ClubCorp $ 1,252 $ 1,252 $ 3,211 $ 3,211 $ (3,164 ) $ (3,164 ) $ (18,127 ) $ (18,127 ) Weighted-average shares outstanding 64,621 64,621 63,990 63,990 64,350 64,350 63,905 63,905 Effect of dilutive equity-based awards — 282 — 367 — — — — Total Shares 64,621 64,903 63,990 64,357 64,350 64,350 63,905 63,905 Income (loss) from continuing operations attributable to ClubCorp per share $ 0.02 $ 0.02 $ 0.05 $ 0.05 $ (0.05 ) $ (0.05 ) $ (0.28 ) $ (0.28 ) Potential common shares are excluded from the calculation of diluted EPS because the effect of their inclusion would reduce our net loss per share and would be anti-dilutive. For the thirty-six weeks ended September 8, 2015 and September 9, 2014 the number of potential common shares excluded are 0.3 million and 0.4 million , respectively. Certain of 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. Restricted stock shares which have rights to receive dividends that are not subject to the risk of forfeiture are considered participating securities. 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 Fiscal Year 2014 December 10, 2013 $ 0.12 January 3, 2014 $ 7,654 January 15, 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 Fiscal Year 2015 December 3, 2014 $ 0.13 January 2, 2015 $ 8,377 January 15, 2015 March 20, 2015 $ 0.13 April 2, 2015 $ 8,399 April 15, 2015 June 25, 2015 $ 0.13 July 6, 2015 $ 8,417 July 15, 2015 September 3, 2015 $ 0.13 October 1, 2015 $ 8,416 October 15, 2015

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	8 Months Ended
	Sep. 08, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS 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 agreement was not material for the twelve and thirty-six weeks ended September 8, 2015 and September 9, 2014 . Effective May 1, 2013 , we entered into a consulting services agreement with an affiliate of KSL whereby we provide certain international 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 8, 2015 and September 9, 2014 . As of September 8, 2015 , we had receivables of $0.2 million and payables of $0.6 million and as of December 30, 2014 , we had receivables of $0.2 million and payables of $0.7 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 8, 2015 , respectively, and $0.1 million and $0.3 million in the twelve and thirty-six weeks ended September 9, 2014 , respectively, in management fees from these ventures. As of September 8, 2015 and December 30, 2014 , we had a receivable of $3.5 million and $2.3 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 8, 2015 and September 9, 2014 the 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 8, 2015 and September 9, 2014 , royalty payments received in connection with these arrangements were not material.

SUBSEQUENT EVENTS SUBSEQUENT EV

SUBSEQUENT EVENTS SUBSEQUENT EVENTS	8 Months Ended
	Sep. 08, 2015
Subsequent Event [Line Items]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On September 3, 2015 , our board of directors declared a cash dividend of $8.4 million , or $0.13 per share of common stock, to all common stockholders of record at the close of business on October 1, 2015 . This dividend was paid on October 15, 2015 . On September 15, 2015 , we granted 3,099 shares of restricted stock to an independent director. These shares vest one year from the date of grant.

SUMMARY OF SIGNIFICANT ACCOUN24

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	8 Months Ended
	Sep. 08, 2015
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation —The consolidated condensed financial statements reflect the consolidated operations of ClubCorp, its wholly and majority owned subsidiaries and certain variable interest entities (“VIEs”) for which we are deemed to be the primary beneficiary. 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 (“GAAP”). All intercompany accounts have been eliminated. For clubs that we consolidate, revenues from club operations, food and beverage sales, merchandise sales, membership dues and membership initiation payments are recognized in accordance with the revenue recognition policy described within this note. Investments in certain unconsolidated affiliates are accounted for by the equity method, while investments in other unconsolidated affiliates are accounted for under the cost method in accordance with GAAP. See Note 4 . We have entered into agreements with third-party owners of clubs to act as a managing agent and provide certain services to the third party club owner in exchange for a management fee. The operations of managed clubs are not consolidated. We recognize the contractual management fees as revenue when earned in accordance with GAAP. Additionally, we recognize reimbursements for certain costs of operations at certain managed clubs as revenue. 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 30, 2014 . We believe that the accompanying consolidated condensed financial statements reflect all adjustments, including normal recurring items, considered necessary for a fair presentation of the interim periods. Interim results are not necessarily indicative of fiscal year performance because of the impact of seasonal and short-term variations and other factors such as timing of acquisitions and dispositions of facilities. We have two reportable segments (1) golf and country clubs and (2) business, sports and alumni clubs. These segments are managed separately and discrete financial information, including Adjusted EBITDA (“Adjusted EBITDA”), a key financial measurement of segment profit and loss, is reviewed regularly by the chief operating decision maker to evaluate performance and allocate resources. See Note 12 .
Use of Estimates	Use of Estimates —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 non-refundable 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 received 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. 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 the thirty-six weeks ended September 8, 2015 and September 9, 2014 , 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 . Membership initiation payments recognized within club operations revenue on the consolidated condensed statements of operations were $3.3 million and $9.5 million for the twelve and thirty-six weeks ended September 8, 2015 , respectively, and $3.0 million and $9.1 million for the twelve and thirty-six weeks ended September 9, 2014 , respectively.
Revenue Recognition, Services, Refundable Fees for Services	At a majority of our private clubs, members are expected to pay an initiation fee or deposit upon their acceptance as a member to the club. In general, initiation fees are not refundable, whereas initiation deposits are not refundable until a fixed number of years (generally 30 ) after the date of acceptance of a member. We recognize revenue related to membership initiation fees and deposits over the expected life of an active membership. For membership initiation deposits, the difference between the amount paid by the member and the present value of the refund obligation is deferred and recognized within club operations revenue on the consolidated condensed statements of operations over the expected life of an active membership. The present value of the refund obligation is recorded as a membership initiation deposit liability in the consolidated condensed balance sheets and accretes over the non-refundable 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 received 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.
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 8, 2015 September 9, 2014 September 8, 2015 September 9, 2014 Club operating costs exclusive of depreciation $ 333 $ 256 $ 995 $ 1,053 Selling, general and administrative 962 693 2,515 1,984 Pre-tax equity-based compensation expense 1,295 949 3,510 3,037 Less: benefit for income taxes (492 ) (548 ) (1,302 ) (912 ) Equity-based compensation expense, net of tax $ 803 $ 401 $ 2,208 $ 2,125 As of September 8, 2015 , there was approximately $5.4 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 1.7 years . The Amended and Restated ClubCorp Holdings, Inc. 2012 Stock Award Plan (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 8, 2015 , approximately 2.7 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. On March 15, 2014 , the required time period following our initial public offering (“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 190,788 RSUs vested on April 1, 2015 and 122,144 RSUs were converted into shares of our common stock, while 68,644 RSUs were forfeited by employees in lieu of the payment of income tax withholding obligations. On January 17, 2014 , and on February 7, 2014 , we granted 103,886 and 111,589 shares of restricted stock, under the Stock Plan, to certain officers and employees. 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, under the Stock Plan, to certain officers and employees. 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 thresholds. On September 25, 2014 , we granted a total of 14,952 shares of restricted stock to our independent directors, which vested on September 25, 2015 . On February 5, 2015 , we granted 193,815 shares of restricted stock, under the Stock Plan, to certain officers and employees. Under the terms of the grants, the restrictions will be removed upon satisfaction of time vesting requirements, subject to the respective holders remaining employed by us. Also on February 5, 2015 , we granted 138,219 PSUs, under the Stock Plan, to officers and employees. 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 thresholds. On June 25, 2015 , we granted a total of 11,656 shares of restricted stock to certain of our independent directors. On August 4, 2015 , we granted 3,028 shares of restricted stock to an independent director. Also, subsequent to the twelve weeks ended September 8, 2015 , on September 15, 2015 , we granted 3,099 shares of restricted stock to an independent director. These shares vest one year from the date of grant.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“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, 2017. We are still evaluating the impact that our adoption of ASU 2014-9 will have on our consolidated financial position or results of operations. In August 2014, the FASB issued Accounting Standards Update No. 2014-15 (“ASU 2014-15”), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern . ASU 2014-15 provides guidance on management's responsibility to perform interim and annual assessments of an entity’s ability to continue as a going concern and to provide related disclosure requirements. ASU 2014-15 is effective for fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2016. The adoption of ASU 2014-15 is not expected to have a material impact on our consolidated financial statements. In February 2015, the FASB issued Accounting Standards Update No. 2015-2 (“ASU 2015-2”), Consolidation (Topic 810)–Amendments to the Consolidation Analysis . ASU 2015-2 applies to entities in all industries and provides a new scope exception to registered money market funds and similar unregistered money market funds. It makes targeted amendments to existing consolidation guidance and ends the deferral granted to investment companies from applying the VIE guidance. The targeted changes are designed to address most of the concerns of the asset management industry. However, entities across all industries will be impacted, particularly those that use limited partnerships. ASU 2015-2 is effective for fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2015. We are still evaluating the impact that our adoption of ASU 2015-2 will have on our consolidated financial position or results of operations. In April 2015, the FASB issued Accounting Standards Update No. 2015-3 (“ASU 2015-3”), Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. ASU 2015-3 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. ASU 2015-3 is effective for fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2015. We are still evaluating the impact that our adoption of ASU 2015-3 will have on our consolidated financial statements. In September 2015, the FASB issued Accounting Standards Update No. 2015-16 (“ASU 2015-16), Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments . ASU 2015-16 requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. ASU 2015-16 is effective for fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2015. We are still evaluating the impact that our adoption of ASU 2015-16 will have on our consolidated financial position or results of operations.

SUMMARY OF SIGNIFICANT ACCOUN25

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Significant Accounting Policies (Tables)	8 Months Ended
	Sep. 08, 2015
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 8, 2015 September 9, 2014 September 8, 2015 September 9, 2014 Club operating costs exclusive of depreciation $ 333 $ 256 $ 995 $ 1,053 Selling, general and administrative 962 693 2,515 1,984 Pre-tax equity-based compensation expense 1,295 949 3,510 3,037 Less: benefit for income taxes (492 ) (548 ) (1,302 ) (912 ) Equity-based compensation expense, net of tax $ 803 $ 401 $ 2,208 $ 2,125

VARIABLE INTEREST ENTITIES (Tab

VARIABLE INTEREST ENTITIES (Tables)	8 Months Ended
	Sep. 08, 2015
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 8, 2015 and December 30, 2014 , net of intercompany amounts: September 8, 2015 December 30, 2014 Current assets $ 1,795 $ 962 Fixed assets, net 9,501 9,422 Other assets 846 839 Total assets $ 12,142 $ 11,223 Current liabilities $ 1,597 $ 1,007 Long-term debt 13,144 13,302 Other long-term liabilities 23,513 20,718 Noncontrolling interest 5,706 5,886 Company capital (31,818 ) (29,690 ) Total liabilities and equity $ 12,142 $ 11,223

INVESTMENTS (Tables)

INVESTMENTS (Tables)	8 Months Ended
	Sep. 08, 2015
Equity Method Investments and Joint Ventures [Abstract]
Schedule of Equity Method Investments	Our equity in net income from Avendra, LLC is shown below: Twelve Weeks Ended Thirty-Six Weeks Ended September 8, 2015 September 9, 2014 September 8, 2015 September 9, 2014 ClubCorp's equity in net income, excluding amortization $ — $ 1,167 $ 354 $ 2,967 Amortization (463 ) (463 ) (1,390 ) (1,390 ) ClubCorp's equity in net (loss) income $ (463 ) $ 704 $ (1,036 ) $ 1,577

FAIR VALUE (Tables)

FAIR VALUE (Tables)	8 Months Ended
	Sep. 08, 2015
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 8, 2015 and December 30, 2014 : September 8, 2015 December 30, 2014 Recorded Value Fair Value Recorded Value Fair Value Level 2 (1) $ 898,103 $ 902,232 $ 897,729 $ 887,589 Level 3 97,389 88,317 51,534 41,648 Total $ 995,492 $ 990,549 $ 949,263 $ 929,237 ______________________ (1) The recorded value for Level 2 Debt is presented net of the $3.0 million and $3.4 million discount as of September 8, 2015 and December 30, 2014 , respectively, on the Secured Credit Facilities, as defined in Note 9 .

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	8 Months Ended
	Sep. 08, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property and equipment, including capital lease assets, at cost consists of the following at September 8, 2015 and December 30, 2014 : September 8, 2015 December 30, 2014 Land and non-depreciable land improvements $ 601,214 $ 589,975 Depreciable land improvements 475,092 445,979 Buildings and recreational facilities 505,971 482,493 Machinery and equipment 259,453 225,103 Leasehold improvements 107,626 104,904 Furniture and fixtures 95,862 85,800 Construction in progress 9,322 6,284 2,054,540 1,940,538 Accumulated depreciation (516,322 ) (465,775 ) Total $ 1,538,218 $ 1,474,763

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	8 Months Ended
	Sep. 08, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	For each of the five years subsequent to 2014 and thereafter the amortization expense is expected to be as follows: Year Amount Remainder of 2015 $ 867 2016 1,928 2017 870 2018 719 2019 450 Thereafter 928 Total $ 5,762
Schedule of Intangible Assets and Goodwill	ntangible assets consist of the following at September 8, 2015 and December 30, 2014 : September 8, 2015 December 30, 2014 Asset Useful Life Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Intangible assets with indefinite lives: Trade names $ 24,790 $ 24,790 $ 24,790 $ 24,790 Liquor Licenses 2,070 2,070 2,042 2,042 Intangible assets with finite lives: Member Relationships 2-7 years 2,866 $ (1,486 ) 1,380 2,866 $ (539 ) 2,327 Management Contracts 1-10 years 4,680 (917 ) 3,763 5,698 (866 ) 4,832 Trade names 2 years 1,100 (481 ) 619 1,100 (131 ) 969 Total $ 35,506 $ (2,884 ) $ 32,622 $ 36,496 $ (1,536 ) $ 34,960 Goodwill $ 312,811 $ 312,811 $ 312,811 $ 312,811
Schedule of Goodwill	Goodwill —The following table shows goodwill balances for each of our reporting units, which are the same as our reportable segments. No impairments have been recorded for either reporting unit. Golf & Country Clubs Business, Sports & Alumni Clubs Total December 30, 2014 $ 167,460 $ 145,351 $ 312,811 September 8, 2015 $ 167,460 $ 145,351 $ 312,811

CURRENT AND LONG-TERM LIABILI31

CURRENT AND LONG-TERM LIABILITIES (Tables)	8 Months Ended
	Sep. 08, 2015
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Current liabilities consist of the following at September 8, 2015 and December 30, 2014 : September 8, 2015 December 30, 2014 Accrued compensation $ 25,342 $ 29,273 Accrued interest 7,895 7,428 Other accrued expenses 7,326 7,723 Total accrued expenses $ 40,563 $ 44,424 Taxes payable other than federal income taxes (1) $ 24,384 $ 21,903 Total accrued taxes $ 24,384 $ 21,903 Advance event and other deposits $ 31,860 $ 15,584 Unearned dues 30,779 12,819 Deferred membership revenues 12,031 10,937 Insurance reserves 8,872 8,464 Distributions to owners declared, but unpaid 8,459 8,384 Other current liabilities 3,382 3,362 Total other current liabilities $ 95,383 $ 59,550 ______________________ (1) We had no federal income taxes payable as of September 8, 2015 and December 30, 2014 . Other long-term liabilities consist of the following at September 8, 2015 and December 30, 2014 : September 8, 2015 December 30, 2014 Uncertain tax positions $ 8,368 $ 7,670 Deferred membership revenues 45,260 42,894 Casualty insurance loss reserves - long term portion 13,566 14,162 Above market lease intangibles 414 774 Deferred rent 28,662 27,838 Accrued interest on notes payable related to Non-Core Development Entities 22,909 22,174 Other 1,809 4,905 Total other long-term liabilities $ 120,988 $ 120,417

DEBT AND CAPITAL LEASES (Tables

DEBT AND CAPITAL LEASES (Tables)	8 Months Ended
	Sep. 08, 2015
Debt Disclosure [Abstract]
Schedule of Debt	Long-term borrowings and lease commitments as of September 8, 2015 and December 30, 2014 , are summarized below: September 8, 2015 December 30, 2014 Carrying Value Interest Rate Carrying Value Interest Rate Interest Rate Calculation Maturity Secured Credit Facilities Term Loan, gross of discount $ 901,106 4.25 % $ 901,106 4.50 % As of September 8, 2015, greater of (i) 4.25% or (ii) an elected LIBOR + 3.25%; as of December 30, 2014, greater of (i) 4.5% or (ii) an elected LIBOR + 3.5% 2020 Revolving Credit Borrowings - ($135,000 capacity) (1) 47,000 3.20 % — 3.26 % LIBOR plus a margin of 3.0% 2018 Mortgage Loans Stonebriar / Monarch Loan 29,268 6.00 % 29,738 6.00 % 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 9.00 % 11,837 9.00 % Fixed (2) Atlantic Capital Bank 3,227 4.50 % 3,333 4.50 % Greater of (i) 3.0% + 30 day LIBOR or (ii) 4.5% 2020 BancFirst 3,921 4.50 % 4,266 4.50 % Greater of (i) 4.5% or (ii) prime rate 2016 Other indebtedness 2,136 4.00% - 8.60% 2,360 4.00% - 8.60% Fixed Various 998,495 952,640 Capital leases 43,781 33,949 1,042,276 986,589 Less current portion (17,409 ) (18,025 ) Less discount on the Secured Credit Facilities' Term Loan (3,003 ) (3,377 ) Long-term debt $ 1,021,864 $ 965,187 ______________________ (1) As of September 8, 2015 , the revolving credit facility had capacity of $135.0 million , which was reduced by the $47.0 million outstanding balance and $29.7 million of standby letters of credit outstanding, leaving $58.3 million available for borrowing. (2) Notes payable and accrued interest 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 2014 and thereafter is as follows. This table reflects the contractual maturity dates as of September 8, 2015 . Year Debt Capital Leases Total Remainder of 2015 $ 404 $ 5,315 $ 5,719 2016 4,906 14,556 19,462 2017 28,977 11,486 40,463 2018 47,499 7,807 55,306 2019 434 3,702 4,136 Thereafter 916,275 915 917,190 Total $ 998,495 $ 43,781 $ 1,042,276

CLUB ACQUISITIONS, CLUB DISPO33

CLUB ACQUISITIONS, CLUB DISPOSITIONS AND DISCONTINUED OPERATIONS (Tables)	8 Months Ended
	Sep. 08, 2015
Southeast Portfolio [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Southeast Portfolio —On April 7, 2015 , we acquired a multi-club portfolio of six golf and country clubs for a combined purchase price of $43.8 million and net cash consideration of $43.6 million . Golf and Country Clubs Type of Club Market State Golf Holes Bermuda Run Country Club Private Country Club Charlotte NC 36 Brookfield Country Club Private Country Club Atlanta GA 18 Firethorne Country Club Private Country Club Charlotte NC 18 Temple Hills Country Club Private Country Club Nashville TN 27 Ford's Colony Country Club Semi-Private Golf Club Richmond VA 54 Legacy Golf Club at Lakewood Ranch Public Golf Bradenton FL 18 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: April 7, 2015 Receivables, net of allowances of $228 $ 1,757 Inventories and notes receivable 646 Land 9,920 Depreciable land improvements 17,321 Buildings and recreational facilities 13,113 Machinery and equipment and furniture and fixtures 4,959 Current liabilities (2,063 ) Long-term debt (obligation related to capital leases) and other liabilities (2,020 ) Total $ 43,633
Rolling Green Country Club [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Rolling Green Country Club —On January 20, 2015 , we purchased Rolling Green Country Club, a private golf club in Arlington Heights, Illinois, for a purchase price of $6.5 million and net cash consideration of $6.4 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: January 20, 2015 Land, depreciable land improvements and property and equipment $ 6,554 Inventory 125 Other current liabilities and accrued taxes (110 ) Long-term debt (obligation related to capital leases) (193 ) Total $ 6,376
Ravinia Green Country Club [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Ravinia Green Country Club —On January 13, 2015 , we acquired Ravinia Green Country Club, a private golf club in Riverwoods, Illinois, for a purchase price and net cash consideration of $5.9 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: January 13, 2015 Land, depreciable land improvements and property and equipment $ 6,034 Inventory and prepaid assets 30 Other current liabilities and accrued taxes (186 ) Long-term debt (obligation related to capital leases) (11 ) Total $ 5,867
Oro Valley Country Club [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Oro Valley Country Club —On December 4, 2014 , we acquired Oro Valley Country Club, a private golf club in Oro Valley, Arizona, for a purchase price and net cash consideration of $3.1 million . We recorded the following major categories of assets and liabilities: December 4, 2014 Land, depreciable land improvements and property and equipment $ 2,997 Inventory and prepaid assets 120 Intangibles, net 230 Other current liabilities and accrued taxes (53 ) Long-term debt (obligation related to capital leases) (225 ) Total $ 3,069
Sequoia Golf Holdings LLC [Member] [Domain]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Sequoia Golf —On September 30, 2014 , we completed the Sequoia Golf acquisition, which was executed through the purchase of all the equity interests in each of Sequoia Golf Holdings, LLC and Parthenon-Sequoia Ltd. (“Sequoia Golf”). On the date of acquisition, Sequoia Golf was comprised of 30 owned golf and country clubs and 20 leased or managed clubs. The total purchase price was $260.0 million , net of $5.6 million of cash acquired and after customary closing adjustments including net working capital. The acquisition was funded through net proceeds of $244.6 million , net of discount and debt issuance costs, from incremental term loan borrowings under the Secured Credit Facilities and from cash and cash equivalents. See Note 9 for further description of the incremental term loan borrowings. The following summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: September 30, 2014 Receivables $ 10,204 Inventories, prepaids, notes receivable, current deferred tax assets and other assets 7,957 Land 54,990 Depreciable land improvements 88,025 Buildings and recreational facilities 46,931 Machinery and equipment and furniture and fixtures 26,954 Intangibles, net 9,756 Goodwill 54,352 Total assets acquired 299,169 Current liabilities (22,266 ) Long-term debt (obligation related to capital leases) (2,544 ) Long-term deferred tax liability, net (14,263 ) Noncontrolling interests in consolidated subsidiaries (89 ) Total liabilities and noncontrolling interests in consolidated subsidiaries (39,162 ) Net assets acquired $ 260,007
TPC-Piper Glen [Member]
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: April 29, 2014 Land, depreciable land improvements and property and equipment $ 3,833 Receivables and inventory 210 Other current liabilities and accrued taxes (115 ) Long-term debt (obligation related to capital leases) and other liabilities (197 ) Total $ 3,731
TPC-Michigan [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	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: April 29, 2014 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 (obligation related to capital leases) (157 ) Deferred tax liability (175 ) Membership initiation deposits (370 ) Total $ 2,552
Prestonwood Country Club [Member] [Domain]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The Clubs of Prestonwood —On March 3, 2014 , we acquired The Clubs of Prestonwood, 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: March 3, 2014 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 (obligation related to capital leases) (280 ) Deferred tax liability (1,300 ) Membership initiation deposits and other liabilities (1,994 ) Total $ 10,903

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	8 Months Ended
	Sep. 08, 2015
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 8, 2015 , and September 9, 2014 : Twelve Weeks Ended Thirty-Six Weeks Ended September 8, 2015 September 9, 2014 September 8, 2015 September 9, 2014 Golf and Country Clubs Revenues $ 210,966 $ 164,772 $ 583,465 $ 459,667 Adjusted EBITDA 58,146 46,830 164,823 133,016 Business, Sports and Alumni Clubs Revenues $ 40,556 $ 38,878 $ 127,542 $ 119,818 Adjusted EBITDA 5,989 5,702 22,692 20,198 Other Revenues $ 6,951 $ 2,440 $ 18,280 $ 6,473 Adjusted EBITDA (9,203 ) (7,213 ) (33,504 ) (26,287 ) Elimination of intersegment revenues and segment reporting adjustments $ (3,317 ) $ (2,446 ) $ (10,118 ) $ (7,402 ) Revenues relating to divested clubs (1) 204 831 2,010 3,060 Total Revenues $ 255,360 $ 204,475 $ 721,179 $ 581,616 Adjusted EBITDA 54,932 45,319 154,011 126,927 ______________________ (1) When clubs are divested, the associated revenues are excluded from segment results for all periods presented. As of Total Assets September 8, 2015 December 30, 2014 Golf and Country Clubs $ 1,584,468 $ 1,483,856 Business, Sports and Alumni Clubs 94,200 92,525 Other 454,988 488,690 Consolidated $ 2,133,656 $ 2,065,071 The following table presents revenue by product type for the twelve and thirty-six weeks ended September 8, 2015 and September 9, 2014 : Twelve Weeks Ended Thirty-Six Weeks Ended September 8, 2015 September 9, 2014 September 8, 2015 September 9, 2014 Revenues by Type Dues $ 116,435 $ 92,592 $ 338,037 $ 270,616 Food and beverage 65,102 54,684 191,785 161,045 Golf 49,118 38,249 123,217 97,577 Other 24,705 18,950 68,140 52,378 Total $ 255,360 $ 204,475 $ 721,179 $ 581,616 The table below provides a reconciliation of our net income (loss) to Adjusted EBITDA for the twelve and thirty-six weeks ended September 8, 2015 and September 9, 2014 : Twelve Weeks Ended Thirty-Six Weeks Ended September 8, 2015 September 9, 2014 September 8, 2015 September 9, 2014 Net income (loss) $ 1,185 $ 3,273 $ (3,314 ) $ (17,992 ) Interest expense 16,170 12,944 48,587 44,242 Income tax expense (benefit) 2,018 5,802 (187 ) (3,028 ) Interest and investment income (2,139 ) (1,366 ) (3,818 ) (1,535 ) Depreciation and amortization 24,562 17,160 71,616 50,405 EBITDA $ 41,796 $ 37,813 $ 112,884 $ 72,092 Impairments and disposition of assets (1) 4,631 1,744 15,423 7,242 Loss (income) from discontinued operations and divested clubs (2) 3 (112 ) 211 (423 ) Loss on extinguishment of debt (3) — — — 31,498 Non-cash adjustments (4) 463 464 1,389 1,389 Other adjustments (5) 5,160 3,506 15,450 9,064 Equity-based compensation expense (6) 1,295 949 3,510 3,037 Acquisition adjustment (7) 1,584 955 5,144 3,028 Adjusted EBITDA $ 54,932 $ 45,319 $ 154,011 $ 126,927 ______________________ (1) Includes non-cash impairment charges related to property and equipment and intangible assets and loss on disposals of assets (including property and equipment disposed of in connection with renovations). (2) Net income or loss from discontinued operations and divested clubs that do not qualify as discontinued operations. (3) Includes loss on extinguishment of debt calculated in accordance with GAAP. (4) 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. (5) 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, fees and expenses associated with readiness efforts for Section 404(b) of the Sarbanes-Oxley Act and related centralization of administrative processes, 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. (6) Includes equity-based compensation expense, calculated in accordance with GAAP, related to awards held by certain employees, executives and directors. (7) 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 and the acquisition of Sequoia Golf on September 30, 2014 .

EARNINGS PER SHARE EARNINGS P35

EARNINGS PER SHARE EARNINGS PER SHARE (Tables)	8 Months Ended
	Sep. 08, 2015
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 Fiscal Year 2014 December 10, 2013 $ 0.12 January 3, 2014 $ 7,654 January 15, 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 Fiscal Year 2015 December 3, 2014 $ 0.13 January 2, 2015 $ 8,377 January 15, 2015 March 20, 2015 $ 0.13 April 2, 2015 $ 8,399 April 15, 2015 June 25, 2015 $ 0.13 July 6, 2015 $ 8,417 July 15, 2015 September 3, 2015 $ 0.13 October 1, 2015 $ 8,416 October 15, 2015
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 8, 2015 and September 9, 2014 (in thousands, except per share amounts): Twelve Weeks Ended Thirty-Six Weeks Ended September 8, 2015 September 9, 2014 September 8, 2015 September 9, 2014 Basic Diluted Basic Diluted Basic Diluted Basic Diluted Income (loss) from continuing operations attributable to ClubCorp $ 1,252 $ 1,252 $ 3,211 $ 3,211 $ (3,164 ) $ (3,164 ) $ (18,127 ) $ (18,127 ) Weighted-average shares outstanding 64,621 64,621 63,990 63,990 64,350 64,350 63,905 63,905 Effect of dilutive equity-based awards — 282 — 367 — — — — Total Shares 64,621 64,903 63,990 64,357 64,350 64,350 63,905 63,905 Income (loss) from continuing operations attributable to ClubCorp per share $ 0.02 $ 0.02 $ 0.05 $ 0.05 $ (0.05 ) $ (0.05 ) $ (0.28 ) $ (0.28 )

ORGANIZATION Details of Segment

ORGANIZATION Details of Segments and Clubs (Details)	Sep. 08, 2015Club
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Related Party Ownership Percentage	0.14
Number of Golf Clubs Owned, Leased or Operated through Joint Venture	148
Number of Golf Clubs Managed	10
Number of Business, Sports & Alumni Clubs Owned, Leased or Operated through Joint Venture	46
Number of Business Sports & Alumni Clubs Managed	2
Number of States in which Entity Operates	26
Number of Foreign Countries in which Entity Operates	2

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) - USD ($)	Sep. 15, 2015	Aug. 04, 2015	Jun. 25, 2015	Feb. 05, 2015	Sep. 25, 2014	Feb. 07, 2014	Jan. 17, 2014	Sep. 08, 2015	Sep. 09, 2014	Jun. 17, 2014	Mar. 25, 2014	Sep. 08, 2015	Sep. 09, 2014	Sep. 24, 2013
Accounting Policies [Line Items]
Other comprehensive income (loss)								$ (2,196,000)	$ (140,000)			$ (3,463,000)	$ 7,000
Common Stock, Capital Shares Reserved for Future Issuance								2,700,000				2,700,000		4,000,000
Membership deposits nonrefundable term (years)												30 years
Share-based Compensation								$ 1,295,000	949,000			$ 3,510,000	3,037,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense								(492,000)	(548,000)			(1,302,000)	(912,000)
Allocated Share-based Compensation Expense, Net of Tax								803,000	401,000			2,208,000	2,125,000
Equity-based compensation included in Club Operating Costs								333,000	256,000			995,000	1,053,000
Equity-based compensation included in Selling, General & Administrative Expenses								962,000	693,000			2,515,000	1,984,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized								5,400,000				$ 5,400,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition												1 year 8 months
Membership initiation fees and deposits revenue								3,300,000	3,000,000			$ 9,500,000	9,100,000
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax								0	0				0
Translation Adjustment Functional to Reporting Currency, Loss (Gain), Reclassified to Earnings, Net of Tax								$ 0	$ 0				$ 0
Restricted Stock [Member]
Accounting Policies [Line Items]
Units granted						111,589	103,886
Performance Shares [Member]
Accounting Policies [Line Items]
Units granted				138,219		111,610
2012 Stock Award Plan | Restricted Stock Units (RSUs) [Member]
Accounting Policies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period										211,579	211,596	190,788
Restricted Stock, Shares Issued Net of Shares for Tax Withholdings												122,144
Shares Paid for Tax Withholding for Share Based Compensation												68,644
Restricted Stock [Member]
Accounting Policies [Line Items]
Units granted		3,028	11,656	193,815	14,952
Minimum [Member]
Accounting Policies [Line Items]
Estimated Expected Membership Lives												1 year	1 year
Maximum
Accounting Policies [Line Items]
Estimated Expected Membership Lives												20 years	20 years
Weighted Average [Member]
Accounting Policies [Line Items]
Golf & Country Membership Expected Lives												7 years	7 years
Business, Sports & Alumni Membership Expected Lives												3 years	3 years
Subsequent Event [Member] | Restricted Stock [Member]
Accounting Policies [Line Items]
Units granted	3,099

VARIABLE INTEREST ENTITIES (Nar

VARIABLE INTEREST ENTITIES (Narrative) (Details) $ in Thousands	8 Months Ended
	Sep. 08, 2015USD ($)Entity	Dec. 30, 2014USD ($)
Variable Interest Entity [Line Items]
Number of variable interest entities (VIEs) | Entity	3
Variable Interest Entities Assets	$ 12,142	$ 11,223
Total assets of the entity	12,100	$ 11,200
Variable Interest Entity One | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Variable interest entity financial support	800
Variable Interest Entities Assets	4,300
Variable Interest Entity One and Two | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Variable interest entity financial support	4,200
Variable Interest Entities Assets	$ 7,000

VARIABLE INTEREST ENTITIES (Sch

VARIABLE INTEREST ENTITIES (Schedule of Classification and Carrying Amounts of Variable Interest Entities Assets and Liabilities Net) (Details) - USD ($) $ in Thousands	Sep. 08, 2015	Dec. 30, 2014
Variable Interest Entity [Line Items]
Variable Interest Entities Assets	$ 12,142	$ 11,223
Variable Interest Entities Assets and Liabilities, Net	12,142	11,223
Current assets
Variable Interest Entity [Line Items]
Variable Interest Entities Assets	1,795	962
Fixed assets, net
Variable Interest Entity [Line Items]
Variable Interest Entities Assets	9,501	9,422
Other assets
Variable Interest Entity [Line Items]
Variable Interest Entities Assets	846	839
Current liabilities
Variable Interest Entity [Line Items]
Variable Interest Entities Liabilities	1,597	1,007
Long-term debt
Variable Interest Entity [Line Items]
Variable Interest Entities Liabilities	13,144	13,302
Other long-term liabilities
Variable Interest Entity [Line Items]
Variable Interest Entities Liabilities	23,513	20,718
Noncontrolling interest
Variable Interest Entity [Line Items]
Variable Interest Entities Assets and Liabilities, Net	5,706	5,886
Company capital
Variable Interest Entity [Line Items]
Variable Interest Entities Assets and Liabilities, Net	$ (31,818)	$ (29,690)

INVESTMENTS (Narrative) (Detail

INVESTMENTS (Narrative) (Details) $ in Millions	3 Months Ended		8 Months Ended
	Sep. 08, 2015USD ($)Joint_Ventures	Sep. 09, 2014USD ($)	Sep. 08, 2015USD ($)Joint_Ventures	Sep. 09, 2014USD ($)	Dec. 30, 2014USD ($)
Schedule of Equity Method Investments [Line Items]
Return on Equity Investment included in Investment Income	$ 2	$ 1.3	$ 3.5	$ 1.3
Equity method investments	1.2		1.2		$ 1.3
Avendra LLC
Schedule of Equity Method Investments [Line Items]
Equity method investments	$ 2.6		$ 2.6		4
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	$ 0.3	$ 2.5	$ 2.3
Equity Method Investment, Difference Between Carrying Amount and Underlying Equity	$ 2.6		$ 2.6		$ 4
Golf and Country Clubs
Schedule of Equity Method Investments [Line Items]
Number of Joint Ventures | Joint_Ventures	1		1
Business, Sports and Alumni Clubs
Schedule of Equity Method Investments [Line Items]
Number of Joint Ventures | Joint_Ventures	1		1

INVESTMENTS (Schedule of Signif

INVESTMENTS (Schedule of Significant Financial Information for Joint Venture) (Details) - USD ($) $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 08, 2015	Sep. 09, 2014	Sep. 08, 2015	Sep. 09, 2014
Schedule of Equity Method Investments [Line Items]
Amortization	$ (700)	$ (100)	$ (2,040)	$ (302)
ClubCorp's equity in net income	(479)	660	(934)	1,493
Avendra LLC
Schedule of Equity Method Investments [Line Items]
ClubCorp's equity in net income, excluding amortization	0	1,167	354	2,967
Amortization	(463)	(463)	(1,390)	(1,390)
ClubCorp's equity in net income	$ (463)	$ 704	$ (1,036)	$ 1,577

FAIR VALUE (Schedule of Fair Va

FAIR VALUE (Schedule of Fair Value) (Details) - USD ($) $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 08, 2015	Sep. 09, 2014	Sep. 08, 2015	Sep. 09, 2014	Dec. 30, 2014
Secured Credit Facilities Term Loan | Secured Debt [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums	$ 3,003		$ 3,003		$ 3,377
Reported Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	995,492		995,492		949,263
Reported Value Measurement [Member] | Level 2 (1)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	898,103		898,103		897,729
Reported Value Measurement [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	97,389		97,389		51,534
Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	990,549		990,549		929,237
Estimate of Fair Value Measurement [Member] | Level 2 (1)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	902,232		902,232		887,589
Estimate of Fair Value Measurement [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	88,317		88,317		$ 41,648
Certain property and equipment [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Property, Plant, and Equipment, Fair Value Disclosure	0	$ 200	0	$ 200
Impairment Of Assets [Member] | Certain property and equipment [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impairment of Long-Lived Assets Held-for-use	$ 800	$ 0	$ 1,800	$ 900

PROPERTY AND EQUIPMENT (Schedul

PROPERTY AND EQUIPMENT (Schedule of Property and Equipment) (Details) - USD ($) $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 08, 2015	Sep. 09, 2014	Sep. 08, 2015	Sep. 09, 2014	Dec. 30, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,054,540		$ 2,054,540		$ 1,940,538
Accumulated depreciation	(516,322)		(516,322)		(465,775)
Total	1,538,218		1,538,218		1,474,763
Land and non-depreciable land improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	601,214		601,214		589,975
Depreciable land improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	475,092		475,092		445,979
Buildings and recreational facilities
Property, Plant and Equipment [Line Items]
Property and equipment, gross	505,971		505,971		482,493
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	259,453		259,453		225,103
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	107,626		107,626		104,904
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	95,862		95,862		85,800
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	9,322		9,322		$ 6,284
Fair Value, Inputs, Level 3 [Member] | Impairment Of Assets [Member] | Certain property and equipment [Member]
Property, Plant and Equipment [Line Items]
Impairment of Long-Lived Assets Held-for-use	$ 800	$ 0	$ 1,800	$ 900

PROPERTY AND EQUIPMENT (Narrati

PROPERTY AND EQUIPMENT (Narrative) (Details) - Fair Value, Inputs, Level 3 [Member] - Certain property and equipment [Member] - USD ($) $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 08, 2015	Sep. 09, 2014	Sep. 08, 2015	Sep. 09, 2014
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Fair Value Disclosure	$ 0	$ 200	$ 0	$ 200
Impairment Of Assets [Member]
Property, Plant and Equipment [Line Items]
Impairment of Long-Lived Assets Held-for-use	$ 800	$ 0	$ 1,800	$ 900

GOODWILL AND INTANGIBLE ASSET45

GOODWILL AND INTANGIBLE ASSETS (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 08, 2015	Sep. 09, 2014	Sep. 08, 2015	Sep. 09, 2014
Finite-Lived Intangible Assets [Line Items]
Amortization	$ 700	$ 100	$ 2,040	$ 302
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			2 years
Minimum [Member] | Member Relationships
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			2 years
Minimum [Member] | Management Contracts
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			1 year
Maximum | Member Relationships
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			7 years
Maximum | Management Contracts
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			10 years
Impairment Of Assets [Member] | Fair Value, Inputs, Level 3 [Member] | Management Contracts
Finite-Lived Intangible Assets [Line Items]
Impairment of Intangible Assets, Finite-lived	$ 300	$ 0	$ 300	$ 0

GOODWILL AND INTANGIBLE ASSET46

GOODWILL AND INTANGIBLE ASSETS (Schedule of Intangible Assets and Goodwill) (Details) - USD ($) $ in Thousands	8 Months Ended
	Sep. 08, 2015	Dec. 30, 2014
Indefinite Lived and Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization	$ (2,884)	$ (1,536)
Finite-Lived Intangible Assets, Net	5,762
Intangible Assets, Net (Excluding Goodwill)	32,622	34,960
Intangible Assets, Gross	35,506	36,496
Goodwill	312,811	312,811
Member Relationships
Indefinite Lived and Finite-Lived Intangible Assets [Line Items]
Intangible assets with finite lives	2,866	2,866
Accumulated Amortization	(1,486)	(539)
Finite-Lived Intangible Assets, Net	1,380	2,327
Management Contracts
Indefinite Lived and Finite-Lived Intangible Assets [Line Items]
Intangible assets with finite lives	4,680	5,698
Accumulated Amortization	(917)	(866)
Finite-Lived Intangible Assets, Net	$ 3,763	4,832
Trade Names [Member]
Indefinite Lived and Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	2 years
Intangible assets with finite lives	$ 1,100	1,100
Accumulated Amortization	(481)	(131)
Finite-Lived Intangible Assets, Net	619	969
Trade names
Indefinite Lived and Finite-Lived Intangible Assets [Line Items]
Intangible assets with indefinite lives	24,790	24,790
Liquor Licenses
Indefinite Lived and Finite-Lived Intangible Assets [Line Items]
Intangible assets with indefinite lives	$ 2,070	$ 2,042

GOODWILL AND INTANGIBLE ASSET47

GOODWILL AND INTANGIBLE ASSETS (Schedule of Finite Lived Intangible Assets Future Amortization Expense) (Details) $ in Thousands	Sep. 08, 2015USD ($)
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Amortization Expense, Remainder of Fiscal Year	$ 867
Finite-Lived Intangible Assets, Amortization Expense, Year Two	1,928
Finite-Lived Intangible Assets, Amortization Expense, Year Three	870
Finite-Lived Intangible Assets, Amortization Expense, Year Four	719
Finite-Lived Intangible Assets, Amortization Expense, Year Five	450
Finite-Lived Intangible Assets, Amortization Expense, Thereafter	928
Finite-Lived Intangible Assets, Net	$ 5,762

GOODWILL AND INTANGIBLE ASSET48

GOODWILL AND INTANGIBLE ASSETS (Schedule of Goodwill) (Details) $ in Thousands	Sep. 08, 2015USD ($)
Goodwill [Roll Forward]
Goodwill	$ 312,811
Golf and Country Clubs
Goodwill [Roll Forward]
Goodwill	167,460
Business, Sports and Alumni Clubs
Goodwill [Roll Forward]
Goodwill	$ 145,351

CURRENT AND LONG-TERM LIABILI49

CURRENT AND LONG-TERM LIABILITIES (Schedule of Current Liabilities) (Details) - USD ($) $ in Thousands	Sep. 08, 2015	Dec. 30, 2014
Payables and Accruals [Abstract]
Accrued compensation	$ 25,342	$ 29,273
Accrued interest	7,895	7,428
Other accrued expenses	7,326	7,723
Total accrued expenses	40,563	44,424
Taxes payable other than federal income taxes (1)	24,384	21,903
Accrued Income Taxes, Current	0	0
Total accrued taxes	24,384	21,903
Advance event and other deposits	31,860	15,584
Unearned dues	30,779	12,819
Deferred membership revenues	12,031	10,937
Insurance reserves	8,872	8,464
Distributions to owners declared, but unpaid	8,459	8,384
Other current liabilities	3,382	3,362
Total other current liabilities	$ 95,383	$ 59,550

CURRENT AND LONG-TERM LIABILI50

CURRENT AND LONG-TERM LIABILITIES (Schedule of Other Long Term Liabilities) (Details) - USD ($) $ in Thousands	Sep. 08, 2015	Dec. 30, 2014
Payables and Accruals [Abstract]
Uncertain tax positions	$ 8,368	$ 7,670
Deferred membership revenues	45,260	42,894
Casualty insurance loss reserves - long term portion	13,566	14,162
Above market lease intangibles	414	774
Deferred rent	28,662	27,838
Interest Payable	22,909	22,174
Other	1,809	4,905
Total other long-term liabilities	$ 120,988	$ 120,417

DEBT AND CAPITAL LEASES (Narrat

DEBT AND CAPITAL LEASES (Narrative) (Details) $ in Thousands	May. 28, 2015USD ($)	Apr. 11, 2014USD ($)	Oct. 28, 2013USD ($)	Sep. 08, 2015USD ($)	Sep. 09, 2014USD ($)	Dec. 30, 2014USD ($)	Sep. 30, 2014USD ($)	May. 22, 2013USD ($)Option	Aug. 01, 2012Option	Nov. 30, 2010USD ($)	Oct. 01, 2010USD ($)	Jul. 31, 2008USD ($)
Debt Instrument [Line Items]
Long-term Debt, Gross				$ 998,495		$ 952,640
Redemption premium payment included in loss on extinguishment of debt				0	$ 27,452
Revolving Credit Facility [Member] | Secured Credit Facilities Revolving Notes [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross				$ 47,000		$ 0
Debt Instrument, Interest Rate, Stated Percentage				3.20%		3.26%
Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums				$ 3,003		$ 3,377
Line of Credit Facility, Remaining Borrowing Capacity				58,300
Line of Credit Facility, Current Borrowing Capacity				135,000
Letters of Credit Outstanding, Amount				29,700
Long-term Debt, Gross				$ 901,106		$ 901,106
Debt Instrument, Interest Rate, Stated Percentage				4.25%		4.50%
Debt Issuance Cost	$ 1,300
Unsecured Debt [Member] | Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount										$ 415,000
Write off of Deferred Debt Issuance Cost					4,000
Amount paid to Trustee for redemption of bonds including principal, interest and redemption premium		$ 309,200
Early Repayment of Debt			$ 145,300
Redemption premium payment included in loss on extinguishment of debt					$ 27,500
Debt Instrument, Redemption Price, Percentage		110.18%	110.00%
Debt Instrument, Interest Rate, Stated Percentage										10.00%
Mortgages [Member] | General Electric Capital Corporation Mortgage Loan [Member]
Debt Instrument [Line Items]
Mortgage Loan Mortgage Obligation Face Amount												$ 32,000
Mortgage Loan Mortgage Obligation Options To Extend Maturity | Option									2
Long-term Debt, Gross				$ 29,268		$ 29,738
Debt Instrument, Interest Rate, Stated Percentage				6.00%		6.00%
Mortgages [Member] | Atlantic Capital Bank Mortgage Loan [Member]
Debt Instrument [Line Items]
Mortgage Loans on Real Estate, Face Amount of Mortgages											$ 4,000
Debt Instrument Payment Amortization Period				25 years
Long-term Debt, Gross				$ 3,227		$ 3,333
Debt Instrument, Interest Rate, Stated Percentage				4.50%		4.50%
Mortgages [Member] | BancFirst Mortgage Loan [Member] [Member]
Debt Instrument [Line Items]
Mortgage Loan Mortgage Obligation Face Amount								$ 5,000
Mortgage Loan Mortgage Obligation Options To Extend Maturity | Option								2
Long-term Debt, Gross				$ 3,921		$ 4,266
Secured Debt [Member] | Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 350,000		$ 901,100			$ 250,000
Debt Instrument, Unamortized Discount							$ 1,900
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums		$ 1,800
Senior Secured Leverage Ratio Required to exercise accordian feature				3.75
Senior Secured Leverage Ratio Requirement				5
Senior Secured Leverage Ratio Actual				4.41
Option 2 [Member] | Mortgages [Member] | Atlantic Capital Bank Mortgage Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				4.50%
Option 1 [Member] | Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.25%			4.25%		4.50%	4.50%
Prime Rate [Member] | Mortgages [Member] | BancFirst Mortgage Loan [Member] [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				4.50%		4.50%
Prime Rate [Member] | Option 1 [Member] | Mortgages [Member] | BancFirst Mortgage Loan [Member] [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				4.50%
Libor Rate [Member] | Revolving Credit Facility Tranche B [Member] | Secured Credit Facilities Revolving Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate				3.00%	3.00%
Libor Rate [Member] | Option 2 [Member] | Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Variable Percentage	3.25%			3.25%		3.50%	3.50%

DEBT AND CAPITAL LEASES (Schedu

DEBT AND CAPITAL LEASES (Schedule of Long Term Debt and Capital Leases) (Details) - USD ($) $ in Thousands	8 Months Ended	12 Months Ended
	Sep. 08, 2015	Dec. 30, 2014	May. 28, 2015	Sep. 30, 2014	Nov. 30, 2010
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 998,495	$ 952,640
Capital leases	43,781	33,949
Long Term Debt and Capital Lease Obligations Current and Noncurrent	1,042,276	986,589
Less current portion	(17,409)	(18,025)
Long-term debt	1,021,864	965,187
Unsecured Debt | Senior Unsecured Notes
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					10.00%
Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 901,106	$ 901,106
Debt Instrument, Interest Rate, Stated Percentage	4.25%	4.50%
Line of Credit Facility, Remaining Borrowing Capacity	$ 58,300
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums	$ (3,003)	$ (3,377)
Secured Debt [Member] | Secured Credit Facilities Term Loan | Fixed rate
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.25%	4.50%	4.25%	4.50%
Secured Debt [Member] | Secured Credit Facilities Term Loan | Fixed plus variable rate | LIBOR
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Variable Percentage	3.25%	3.50%	3.25%	3.50%
Revolving Credit Facility [Member] | Secured Credit Facilities Revolving Notes [Member]
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 47,000	$ 0
Debt Instrument, Interest Rate, Stated Percentage	3.20%	3.26%
Mortgages [Member] | General Electric Capital Corporation Mortgage Loan [Member]
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 29,268	$ 29,738
Debt Instrument, Interest Rate, Stated Percentage	6.00%	6.00%
Mortgages [Member] | General Electric Capital Corporation Mortgage Loan [Member] | Fixed rate | Three month LIBOR
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	5.00%
Mortgages [Member] | Atlantic Capital Bank Mortgage Loan
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 3,227	$ 3,333
Debt Instrument, Interest Rate, Stated Percentage	4.50%	4.50%
Mortgages [Member] | Atlantic Capital Bank Mortgage Loan | Fixed rate | Thirty Days Libor [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	4.50%
Mortgages [Member] | Atlantic Capital Bank Mortgage Loan | Fixed plus variable rate
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.50%
Mortgages [Member] | BancFirst Mortgage Loan [Member] [Member]
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 3,921	$ 4,266
Mortgages [Member] | BancFirst Mortgage Loan [Member] [Member] | Prime Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.50%	4.50%
Mortgages [Member] | BancFirst Mortgage Loan [Member] [Member] | Fixed rate | Prime Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.50%
Other notes
Debt Instrument [Line Items]
Interest Rate, Minimum	4.00%	4.00%
Interest Rate, Maximum	8.60%	8.60%
Other notes | Other Notes related to Non Core Development Entities [Member] [Member]
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 11,837	$ 11,837
Debt Instrument, Interest Rate, Stated Percentage	9.00%	9.00%
Other notes | Other notes
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 2,136	$ 2,360
Maximum | Mortgages [Member] | General Electric Capital Corporation Mortgage Loan [Member] | Fixed plus variable rate
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	1.00%

DEBT AND CAPITAL LEASES (Sche53

DEBT AND CAPITAL LEASES (Schedule of Long Term Debt maturities) (Details) - USD ($) $ in Thousands	Sep. 08, 2015	Dec. 30, 2014
Debt Disclosure [Abstract]
Debt 2,015	$ 404
Capital Leases, Future Minimum Payments Due, Next Twelve Months	5,315
Total 2,015	5,719
Debt 2,016	4,906
Capital Leases, Future Minimum Payments Due in Two Years	14,556
Total 2,016	19,462
Debt 2,017	28,977
Capital Leases, Future Minimum Payments Due in Three Years	11,486
Total 2,017	40,463
Debt 2,018	47,499
Capital Leases, Future Minimum Payments Due in Four Years	7,807
Total 2,018	55,306
Debt 2,019	434
Capital Leases, Future Minimum Payments Due in Five Years	3,702
Total 2,019	4,136
Debt Thereafter	916,275
Capital Leases, Future Minimum Payments Due Thereafter	915
Total Thereafter	917,190
Total Debt	998,495
Capital Leases	43,781	$ 33,949
Long Term Debt and Capital Lease Obligations Current and Noncurrent	$ 1,042,276	$ 986,589

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	Sep. 08, 2015	Dec. 30, 2014
Income Tax Contingency [Line Items]
Uncertain tax positions	$ 8,368	$ 7,670
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	2,500	$ 1,400
Unrecognized Tax Benefits Maximum Impact To Effective Tax Rate	5,800
Tax Audit Year 2008 [Domain]
Income Tax Contingency [Line Items]
Tax Contingencies Subject To Compromise, Not Recorded	3,000
Tax Audit Year 2009 [Domain]
Income Tax Contingency [Line Items]
Unrecognized Tax Benefits	$ 5,400

INCOME TAXES Effective Income T

INCOME TAXES Effective Income Tax Rate Reconciliation, Percent (Details)	3 Months Ended		8 Months Ended
	Sep. 08, 2015	Sep. 09, 2014	Sep. 08, 2015	Sep. 09, 2014
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Effective Income Tax Rate Reconciliation, Percent	63.00%	63.90%	5.36%	14.40%
Federal statutory rate	35.00%	35.00%	35.00%	35.00%

CLUB ACQUISITIONS, CLUB DISPO56

CLUB ACQUISITIONS, CLUB DISPOSITIONS AND DISCONTINUED OPERATIONS (Narrative) (Details) $ in Thousands	8 Months Ended	12 Months Ended
	Sep. 08, 2015USD ($)	Dec. 30, 2014USD ($)	Apr. 07, 2015Club	Sep. 30, 2014USD ($)Club
Southeast Portfolio [Member]
Business Acquisition [Line Items]
Number of Golf Clubs Owned, Leased or Operated through Joint Venture Acquired | Club			6
Payments to Acquire Businesses, Gross	$ 43,800
Business Combination, Consideration Transferred	43,600
Rolling Green Country Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	6,500
Business Combination, Consideration Transferred	6,400
Ravinia Green Country Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	5,900
Business Combination, Consideration Transferred	$ 5,900
Oro Valley Country Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		$ 3,100
Business Combination, Consideration Transferred		3,100
Sequoia Golf Holdings LLC [Member] [Domain]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred		$ 260,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents				$ 5,600
Number of Owned Clubs | Club				30
Number of Leased or Managed Clubs | Club				20
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		3 years
Capital Leased Assets, Gross				$ 4,000
TPC-Piper Glen [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		$ 3,800
Business Combination, Consideration Transferred		3,700
TPC-Michigan [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		3,000
Business Combination, Consideration Transferred		2,600
Prestonwood Country Club [Member] [Domain]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		11,200
Business Combination, Consideration Transferred		$ 10,900
Secured Debt [Member] | Secured Debt [Member] | Secured Credit Facilities Term Loan | Sequoia Golf Holdings LLC [Member] [Domain]
Business Acquisition [Line Items]
Debt Instrument, Face Amount				$ 244,600

CLUB ACQUISITIONS, CLUB DISPO57

CLUB ACQUISITIONS, CLUB DISPOSITIONS AND DISCONTINUED OPERATIONS (Schedule of Recognized Indentifiable Assets Acquired and Liabilities Assumed) (Details) - USD ($) $ in Thousands	8 Months Ended	12 Months Ended
	Sep. 08, 2015	Dec. 30, 2014	Apr. 07, 2015	Jan. 20, 2015	Jan. 13, 2015	Dec. 04, 2014	Sep. 30, 2014	Apr. 29, 2014	Mar. 03, 2014
Sequoia Golf Holdings LLC [Member] [Domain]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred		$ 260,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables							$ 10,204
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other							7,957
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Land							54,990
Business Combination, Depreciable land Improvements, property and equipment							88,025
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Buildings							46,931
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Equipment							26,954
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles							9,756
Goodwill							54,352
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets							299,169
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities							(22,266)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt							(2,544)
Business Combination, Deferred Tax Liabilities Noncurrent							(14,263)
Business Combination, Noncontrolling Interests							(89)
Business Combination, Liabilities Assumed and Noncontrolling Interests							(39,162)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net							$ 260,007
Southeast Portfolio [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 43,800
Business Combination, Consideration Transferred	43,600
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables			$ 1,757
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other			646
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Land			9,920
Business Combination, Depreciable land Improvements, property and equipment			17,321
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Buildings			13,113
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Equipment			4,959
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other			(2,063)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt			(2,020)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net			43,633
Receivables, allowances			$ (228)
Rolling Green Country Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	6,500
Business Combination, Consideration Transferred	6,400
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment				$ 6,554
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory				125
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other				(110)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt				(193)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net				$ 6,376
Ravinia Green Country Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	5,900
Business Combination, Consideration Transferred	$ 5,900
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other					$ 30
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment					6,034
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other					(186)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt					(11)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net					$ 5,867
Oro Valley Country Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		3,100
Business Combination, Consideration Transferred		3,100
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other						$ 120
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment						2,997
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles						230
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other						(53)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt						(225)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net						$ 3,069
TPC-Piper Glen [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		3,800
Business Combination, Consideration Transferred		3,700
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other								$ 210
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment								3,833
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other								(115)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities								(197)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net								3,731
TPC-Michigan [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		3,000
Business Combination, Consideration Transferred		2,600
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other								235
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment								3,643
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other								(624)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt								(157)
Business Combination, Deferred Tax Liabilities Noncurrent								(175)
Business Combinations, Membership initiation deposits and other liabilities								(370)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net								$ 2,552
Prestonwood Country Club [Member] [Domain]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		11,200
Business Combination, Consideration Transferred		$ 10,900
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other									$ 97
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment									14,742
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other									(362)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt									(280)
Business Combination, Deferred Tax Liabilities Noncurrent									(1,300)
Business Combinations, Membership initiation deposits and other liabilities									(1,994)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net									$ 10,903

CLUB ACQUISITIONS, CLUB DISPO58

CLUB ACQUISITIONS, CLUB DISPOSITIONS AND DISCONTINUED OPERATIONS Discontinued Club Operations (Details)	8 Months Ended	12 Months Ended
	Sep. 08, 2015	Dec. 30, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Management Agreement Terminations	9	5

SEGMENT INFORMATION (Schedule o

SEGMENT INFORMATION (Schedule of Segment Reporting Information, by Segment) (Details) $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 08, 2015USD ($)	Sep. 09, 2014USD ($)	Sep. 08, 2015USD ($)Reportable_Segment	Sep. 09, 2014USD ($)	Dec. 30, 2014USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | Reportable_Segment			2
Revenues	$ 255,360	$ 204,475	$ 721,179	$ 581,616
Total Assets	2,133,656		2,133,656		$ 2,065,071
Net loss	1,185	3,273	(3,314)	(17,992)
Interest Expense	16,170	12,944	48,587	44,242
Income Tax Expense (Benefit)	2,018	5,802	(187)	(3,028)
Interest and investment income	(2,139)	(1,366)	(3,818)	(1,535)
Depreciation and amortization	24,562	17,160	71,616	50,405
EBITDA	41,796	37,813	112,884	72,092
Loss On Disposals and Impairment Of Assets	4,631	1,744	15,423	7,242
Income/Loss from Discontinued and Divested Operations	3	(112)	211	(423)
Gains (Losses) on Extinguishment of Debt	0	0	0	31,498
EBITDA to Adjusted EBITDA Reconciliation, Non-cash adjustments	463	464	1,389	1,389
EBITDA to Adjusted EBITDA Reconciliation, Other adjustments	5,160	3,506	15,450	9,064
Share-based Compensation	1,295	949	3,510	3,037
Interest and investment income	1,584	955	5,144	3,028
EBITDA to Adjusted EBITDA Reconciliation, Adjusted EBITDA	54,932	45,319	154,011	126,927
Golf and Country Clubs
Segment Reporting Information [Line Items]
Revenues	210,966	164,772	583,465	459,667
Total Assets	1,584,468		1,584,468		1,483,856
EBITDA	58,146	46,830	164,823	133,016
Business, Sports and Alumni Clubs
Segment Reporting Information [Line Items]
Revenues	40,556	38,878	127,542	119,818
Total Assets	94,200		94,200		92,525
EBITDA	5,989	5,702	22,692	20,198
Other Segments [Member]
Segment Reporting Information [Line Items]
Revenues	6,951	2,440	18,280	6,473
Total Assets	454,988		454,988		$ 488,690
EBITDA	(9,203)	(7,213)	(33,504)	(26,287)
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Revenues	(3,317)	(2,446)	(10,118)	(7,402)
Revenues Related to Divested Clubs [Member]
Segment Reporting Information [Line Items]
Revenues	204	831	2,010	3,060
Membership Dues Revenue [Domain]
Segment Reporting Information [Line Items]
Revenues	116,435	92,592	338,037	270,616
Food and Beverage Revenue [Domain]
Segment Reporting Information [Line Items]
Revenues	65,102	54,684	191,785	161,045
Golf Operations Revenue [Domain]
Segment Reporting Information [Line Items]
Revenues	49,118	38,249	123,217	97,577
Other Revenue Type [Domain]
Segment Reporting Information [Line Items]
Revenues	$ 24,705	$ 18,950	$ 68,140	$ 52,378

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	Sep. 08, 2015USD ($)
Capital commitments
Loss Contingencies [Line Items]
Capital commitments	$ 18.9
Tax Audit Year 2009 [Domain]
Loss Contingencies [Line Items]
Unrecognized Tax Benefits	5.4
Tax Audit Year 2008 [Domain]
Loss Contingencies [Line Items]
Tax Contingencies Subject To Compromise, Not Recorded	$ 3

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	Sep. 03, 2015	Jun. 26, 2015	Mar. 20, 2015	Dec. 03, 2014	Sep. 09, 2014	Jun. 25, 2014	Mar. 18, 2014	Dec. 10, 2013	Sep. 08, 2015	Sep. 09, 2014	Sep. 08, 2015	Sep. 09, 2014
Distributions to owners [Line Items]
Cash distributions declared per common share	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.12	$ 0.12	$ 0.12	$ 0.12	$ 0.26	$ 0.24	$ 0.39	$ 0.36
Parent Company [Member]
Distributions to owners [Line Items]
Dividends	$ 8,416	$ 8,417	$ 8,399	$ 8,377	$ 7,731	$ 7,731	$ 7,725	$ 7,654

EARNINGS PER SHARE Earnings P62

EARNINGS PER SHARE Earnings Per Share Table (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 08, 2015	Sep. 09, 2014	Sep. 08, 2015	Sep. 09, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			300	400
Income (Loss) from Continuing Operations, Excluding Portion Attributable to Noncontrolling Interest	$ 1,252	$ 3,211	$ (3,164)	$ (18,127)
WEIGHTED AVERAGE SHARES OUTSTANDING, BASIC	64,621	63,990	64,350	63,905
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements	282	367	0	0
WEIGHTED AVERAGE SHARES OUTSTANDING, DILUTED	64,903	64,357	64,350	63,905
Loss from continuing operations attributable to ClupCorp per basic share	$ 0.02	$ 0.05	$ (0.05)	$ (0.28)
Income (loss) from continuing operations attributable to ClubCorp	$ 0.02	$ 0.05	$ (0.05)	$ (0.28)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Millions	3 Months Ended		8 Months Ended
	Sep. 08, 2015	Sep. 09, 2014	Sep. 08, 2015	Sep. 09, 2014	Dec. 30, 2014
Other Affiliates [Member]
Related Party Transaction [Line Items]
Management consulting services annual fee			$ 0.1
Equity Method Investment
Related Party Transaction [Line Items]
Management fees	$ 0.1	$ 0.1	0.3	$ 0.3
Equity Method Investment | Outstanding advances
Related Party Transaction [Line Items]
Receivables	0.2		0.2		$ 0.2
Payables	0.6		0.6		0.7
Equity Method Investment | Volume rebates
Related Party Transaction [Line Items]
Receivables	$ 3.5		3.5		$ 2.3
Financial Consulting Services Agreement [Member] | Affiliated Entity
Related Party Transaction [Line Items]
Maximum Reimbursements For Consulting Services			$ 0.1

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($) $ / shares in Units, $ in Thousands	Sep. 15, 2015	Sep. 03, 2015	Aug. 04, 2015	Jun. 26, 2015	Jun. 25, 2015	Mar. 20, 2015	Feb. 05, 2015	Dec. 03, 2014	Sep. 25, 2014	Sep. 09, 2014	Jun. 25, 2014	Mar. 18, 2014	Dec. 10, 2013	Sep. 08, 2015	Sep. 09, 2014	Sep. 08, 2015	Sep. 09, 2014
Subsequent Event [Line Items]
Cash distributions declared per common share		$ 0.13		$ 0.13		$ 0.13		$ 0.13		$ 0.12	$ 0.12	$ 0.12	$ 0.12	$ 0.26	$ 0.24	$ 0.39	$ 0.36
Parent Company [Member]
Subsequent Event [Line Items]
Dividends		$ 8,416		$ 8,417		$ 8,399		$ 8,377		$ 7,731	$ 7,731	$ 7,725	$ 7,654
Restricted Stock [Member]
Subsequent Event [Line Items]
Units granted			3,028		11,656		193,815		14,952
Restricted Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Units granted	3,099

Uncategorized Items - cc-201509

Label	Element	Value
Business Sports And Alumni Club [Member]
Goodwill	us-gaap_Goodwill	$ 145,351
Golf And Country Club [Member]
Goodwill	us-gaap_Goodwill	$ 167,460