ClubCorp (MYCC) 10-Q 13 Oct 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	8 Months Ended
	Sep. 06, 2016	Oct. 07, 2016
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. 6, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-27
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		65,514,580
Trading Symbol	MYCC
Document Fiscal Year Focus	2,016
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. 06, 2016	Sep. 08, 2015	Sep. 06, 2016	Sep. 08, 2015
REVENUES:
Club operations	$ 192,142	$ 189,705	$ 542,034	$ 526,966
Food and beverage	66,397	65,102	198,194	191,785
Other revenues	793	553	2,951	2,428
Total revenues	259,332	255,360	743,179	721,179
DIRECT AND SELLING, GENERAL AND ADMINISTRATIVE EXPENSES:
Club operating costs exclusive of depreciation	169,555	168,542	482,066	474,774
Cost of food and beverage sales exclusive of depreciation	23,478	23,191	67,816	65,317
Depreciation and amortization	25,169	24,562	73,738	71,616
Provision for doubtful accounts	1,303	1,373	2,387	1,876
Loss on disposals of assets	1,071	3,587	6,726	13,309
Impairment of assets	1,798	1,044	2,298	2,114
Equity in (earnings) loss from unconsolidated ventures	(1,193)	479	(3,296)	934
Selling, general and administrative	15,375	15,348	52,585	49,969
OPERATING INCOME	22,776	17,234	58,859	41,270
Interest and investment income	161	2,139	414	3,816
Interest expense	(20,172)	(16,170)	(60,530)	(48,587)
INCOME (LOSS) BEFORE INCOME TAXES	2,765	3,203	(1,257)	(3,501)
INCOME TAX (EXPENSE) BENEFIT	(1,583)	(2,018)	(124)	187
NET INCOME (LOSS)	1,182	1,185	(1,381)	(3,314)
NET LOSS (INCOME) ATTRIBUTABLE TO NONCONTROLLING INTERESTS	6	67	(266)	148
NET INCOME (LOSS) ATTRIBUTABLE TO CLUBCORP	$ 1,188	$ 1,252	$ (1,647)	$ (3,166)
WEIGHTED AVERAGE SHARES OUTSTANDING, BASIC	64,530	64,621	64,507	64,350
WEIGHTED AVERAGE SHARES OUTSTANDING, DILUTED	64,656	64,903	64,507	64,350
Net income (loss) attributable to ClubCorp, Basic	$ 0.02	$ 0.02	$ (0.03)	$ (0.05)
Net income (loss) attributable to ClubCorp, Diluted	0.02	0.02	(0.03)	(0.05)
Cash dividends declared per common share	$ 0	$ 0.26	$ 0.26	$ 0.39

CONSOLIDATED CONDENSED STATEMEN

CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE LOSS Statement - USD ($) $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 06, 2016	Sep. 08, 2015	Sep. 06, 2016	Sep. 08, 2015
Net Income (Loss) Attributable to Parent [Abstract]
NET INCOME (LOSS)	$ 1,182	$ 1,185	$ (1,381)	$ (3,314)
Foreign currency translation	(325)	(2,196)	(1,185)	(3,463)
OTHER COMPREHENSIVE LOSS	(325)	(2,196)	(1,185)	(3,463)
COMPREHENSIVE INCOME (LOSS)	857	(1,011)	(2,566)	(6,777)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
COMPREHENSIVE LOSS	857	(1,011)	(2,566)	(6,777)
COMPREHENSIVE LOSS (INCOME) ATTRIBUTABLE TO NONCONTROLLING INTERESTS	6	67	(266)	148
COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO CLUBCORP	$ 863	$ (944)	$ (2,832)	$ (6,629)

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 06, 2016	Dec. 29, 2015
CURRENT ASSETS:
Cash and cash equivalents	$ 92,087	$ 116,347
Receivables, net of allowances of $5,936 and $5,509 at September 6, 2016 and December 29, 2015, respectively	109,198	68,671
Inventories	24,156	20,929
Prepaids and other assets	19,926	19,907
Total current assets	245,367	225,854
Investments	1,839	3,005
Property and equipment, net (includes $9,418 and $9,245 related to VIEs at September 6, 2016 and December 29, 2015, respectively)	1,555,100	1,534,520
Notes receivable, net of allowances of $663 and $805 at September 6, 2016 and December 29, 2015, respectively	7,888	7,448
Goodwill	312,811	312,811
Intangibles, net	29,733	31,252
Other assets	15,980	16,634
Long-term deferred tax asset	3,727	3,727
TOTAL ASSETS	2,172,445	2,135,251
CURRENT LIABILITIES:
Current maturities of long-term debt	18,725	20,414
Membership initiation deposits - current portion	164,880	152,996
Accounts payable	29,277	39,487
Accrued expenses	43,164	37,441
Accrued taxes	15,684	15,473
Other liabilities	98,907	69,192
Total current liabilities	370,637	335,003
Long-term debt (includes $13,128 and $13,026 related to VIEs at September 6, 2016 and December 29, 2015, respectively)	1,090,735	1,079,320
Membership initiation deposits	204,870	204,305
Deferred tax liability, net	211,655	214,184
Other liabilities (includes $24,030 and $23,312 related to VIEs at September 6, 2016 and December 29, 2015, respectively)	130,780	123,657
Total liabilities	2,008,677	1,956,469
Commitments and contingencies (See Note 15)
EQUITY
Common stock, $0.01 par value, 200,000,000 shares authorized; 65,541,269 and 64,740,736 issued and outstanding at September 6, 2016 and December 29, 2015, respectively	655	647
Additional paid-in capital	250,733	263,921
Accumulated other comprehensive loss	(8,434)	(7,249)
Accumulated deficit	(87,484)	(88,955)
Treasury Stock, Common, Value	1,537	0
Total stockholders’ equity	153,933	168,364
Noncontrolling interests in consolidated subsidiaries and variable interest entities	9,835	10,418
Total equity	163,768	178,782
TOTAL LIABILITIES AND EQUITY	$ 2,172,445	$ 2,135,251

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 06, 2016	Dec. 29, 2015
Statement of Financial Position [Abstract]
Receivables, allowances	$ 5,936	$ 5,509
Property and equipment, net, related to VIEs	9,418	9,245
Notes receivable, allowances	663	805
Long-term debt, related to VIEs	13,128	13,026
Other LT Liabilities, related to VIEs	$ 24,030	$ 23,312
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)	65,541,269	64,740,736
Common stock, shares outstanding (in shares)	65,567,295	64,740,736
Treasury Stock, Common, Shares	129,445	0

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	8 Months Ended
	Sep. 06, 2016	Sep. 08, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (1,381)	$ (3,314)
Adjustments to reconcile net loss to cash flows from operating activities:
Depreciation	72,360	69,577
Amortization	1,378	2,040
Asset impairments	2,298	2,114
Bad debt expense	2,387	1,937
Equity in (earnings) loss from unconsolidated ventures	(3,296)	934
Gain on investment in unconsolidated ventures	0	(3,507)
Distribution from investment in unconsolidated ventures	3,962	4,035
Loss on disposals of assets	6,726	13,309
Debt issuance costs and term loan discount	3,448	3,284
Accretion of discount on member deposits	13,863	14,063
Equity-based compensation	4,877	3,510
Net change in deferred tax assets and liabilities	(214)	(4,738)
Net change in prepaid expenses and other assets	(3,700)	(3,451)
Net change in receivables and membership notes	(34,071)	(29,269)
Net change in accounts payable and accrued liabilities	(5,169)	(1,967)
Net change in other current liabilities	36,267	34,555
Net change in other long-term liabilities	(1,864)	(4,498)
Net cash provided by operating activities	97,871	98,614
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(73,528)	(76,110)
Acquisition of clubs	(9,793)	(55,877)
Proceeds from dispositions	36	578
Proceeds from insurance	4,434	0
Net change in restricted cash and capital reserve funds	474	(63)
Net cash used in investing activities	(78,377)	(131,472)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of long-term debt	(49,343)	(12,046)
Proceeds from new debt borrowings	37,000	0
Repayments of revolving credit facility borrowings	0	(10,000)
Proceeds from revolving credit facility borrowings	0	57,000
Debt issuance and modification costs	(2,295)	(1,493)
Dividends to owners	(25,477)	(25,183)
Repurchases of common stock	(1,537)	0
Share repurchases for tax withholdings related to certain equity-based awards	(226)	(1,443)
Distributions to noncontrolling interest	(849)	(1,071)
Proceeds from new membership initiation deposits	115	520
Repayments of membership initiation deposits	(1,550)	(1,078)
Net cash (used in) provided by financing activities	(44,162)	5,206
EFFECT OF EXCHANGE RATE CHANGES ON CASH	408	(262)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(24,260)	(27,914)
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	116,347	75,047
CASH AND CASH EQUIVALENTS - END OF PERIOD	92,087	47,133
Supplemental Cash Flow Information [Abstract]
Cash paid for interest	33,530	31,432
Cash paid for income taxes	3,363	4,515
Noncash Investing and Financing Items [Abstract]
Capital lease	$ 21,434	$ 20,881

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)	Accumulated Deficit	Noncontrolling Interests in Consolidated Subsidiaries	Treasury Stock, Common [Member]	Common Class A [Member]	Treasury Stock, Common [Member]
Beginning balance, shares at Dec. 30, 2014								64,443,332
Beginning balance at Dec. 30, 2014	$ 220,859	$ 644	$ 293,006	$ (4,290)	$ (79,443)	$ 10,942
Beginning balance, treasury stock, shares at Dec. 30, 2014									0
Beginning balance, treasury stock at Dec. 30, 2014							$ 0
Issuance of shares related to equity-based compensation, net of forfeitures and shares withheld for taxes								301,215
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	(1,443)	3	(1,446)	0	0	0
Dividends to owners declared	(25,247)	0	(25,247)	0	0	0
Equity-based compensation expense	3,510	0	3,510	0	0	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(3,314)	0	0	0	(3,166)	(148)
Distributions to noncontrolling interest	(1,071)	0	0	0	0	(1,071)
Other comprehensive loss	(3,463)	0	0	(3,463)	0	0
Ending balance, treasury stock, shares at Sep. 08, 2015									0
Ending balance, treasury stock at Sep. 08, 2015							0
Ending balance, shares at Sep. 08, 2015								64,744,547
Ending balance at Sep. 08, 2015	189,831	647	269,823	(7,753)	(82,609)	9,723
Cumulative effect adjustment from adoption of accounting guidance	$ 2,315	0	(803)	0	3,118	0
Beginning balance, shares at Dec. 29, 2015	64,740,736							64,740,736
Beginning balance at Dec. 29, 2015	$ 178,782	647	263,921	(7,249)	(88,955)	10,418
Beginning balance, treasury stock, shares at Dec. 29, 2015									0
Beginning balance, treasury stock at Dec. 29, 2015	0						0
Issuance of shares related to equity-based compensation, net of forfeitures and shares withheld for taxes								800,533
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	(226)	8	(234)	0	0	0
Dividends to owners declared	(17,028)	0	(17,028)	0	0	0
Equity-based compensation expense	4,877	0	4,877	0	0	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(1,381)	0	0	0	(1,647)	266
Distributions to noncontrolling interest	(849)					(849)
Other comprehensive loss	$ (1,185)	0	0	(1,185)	0	0
Stock Repurchased During Period, Shares	(129,445)								(129,445)
Stock Repurchased During Period, Value	$ (1,537)						(1,537)
Ending balance, treasury stock, shares at Sep. 06, 2016									(129,445)
Ending balance, treasury stock at Sep. 06, 2016	$ (1,537)						$ (1,537)
Ending balance, shares at Sep. 06, 2016	65,567,295							65,541,269
Ending balance at Sep. 06, 2016	$ 163,768	$ 655	$ 250,733	$ (8,434)	$ (87,484)	$ 9,835

ORGANIZATION

ORGANIZATION	8 Months Ended
	Sep. 06, 2016
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 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. ClubCorp, together with its subsidiaries, may be referred to as “we”, “us”, “our” or the “Company”. As of September 6, 2016 , we own, lease or operate through joint ventures 151 golf and country clubs and manage nine golf and country clubs. Likewise, we own, lease or operate through a joint venture 45 business, sports and alumni clubs and manage three 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. 06, 2016
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, or “GAAP”. All intercompany accounts have been eliminated. Immaterial amounts relating to Loss from discontinued operations have been reclassified to Interest and investment income for the prior year. Investments in certain unconsolidated affiliates are accounted for by the equity method. 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. Additionally, we recognize reimbursements for certain costs of operations at certain managed clubs as revenue. The accompanying consolidated condensed financial statements 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 condensed financial statements and notes thereto for the year ended December 29, 2015 . 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 our 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 over the expected life of an active membership. The present value of the refund obligation is recorded as a membership initiation deposit liability 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 6, 2016 and September 8, 2015 , 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 $3.3 million for the twelve weeks ended September 6, 2016 and September 8, 2015 , respectively, and $9.8 million and $9.5 million for the thirty-six weeks ended September 6, 2016 and September 8, 2015 , respectively. 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. In August 2015, the FASB issued Accounting Standards Update No. 2015-14 which deferred the effective date of ASU 2014-9 to fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2017. In March 2016, the FASB issued Accounting Standards Update No. 2016-8 (“ASU 2016-8”) which clarified the revenue recognition implementation guidance on principal versus agent considerations and is effective during the same period as ASU 2014-9. In April 2016, the FASB issued Accounting Standards Update No. 2016-10 (“ASU 2016-10”) which clarified the revenue recognition guidance regarding the identification of performance obligations and the licensing implementation and is effective during the same period as ASU 2014-9. In May 2016, the FASB issued Accounting Standards Update No. 2016-12 (“ASU 2016-12”) which narrowly amended the revenue recognition guidance regarding collectability, noncash consideration, presentation of sales tax and transition. ASU 2016-12 is effective during the same period as ASU 2014-9. We are still evaluating the impact that our adoption of ASU 2014-9, ASU 2016-8, ASU 2016-10 and ASU 2016-12 will have on our consolidated financial position and 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. We adopted ASU 2014-15 during the twelve weeks ended March 22, 2016. Our adoption did not have a material impact on our consolidated condensed 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. We adopted ASU 2015-2 during the twelve weeks ended March 22, 2016. Our adoption did not have a material impact 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. We adopted ASU 2015-3 during the twelve weeks ended March 22, 2016 and applied it retrospectively. As a result, we have recast the December 29, 2015 consolidated condensed balance sheet to conform to the current period presentation. In August 2015, the FASB issued Accounting Standards Update No. 2015-15 (“ASU 2015-15”), Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements, confirming that fees related to revolving credit facility arrangements are not addressed in ASU 2015-03. The adoption of this standard reduced previously-presented Other Assets and Long-term Debt by $13.0 million each. Debt issuance costs associated with our revolving credit facility are recorded within Other Assets for all periods presented. 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. We adopted ASU 2015-16 during the twelve weeks ended March 22, 2016. Our adoption did not have a material impact on our consolidated financial position or results of operations. In November 2015, the FASB issued Accounting Standards Update No. 2015-17 (“ASU 2015-17”), Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes . ASU 2015-17 requires that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. We adopted ASU 2015-17 during the twelve weeks ended March 22, 2016 and applied it retrospectively. As a result, we have recast the December 29, 2015 consolidated condensed balance sheet to conform to the current period presentation. The adoption of this standard decreased previously-presented Deferred tax assets, net and decreased Deferred tax liabilities, net by $22.6 million each. Additionally, Deferred tax assets, net are now classified as non-current. In February 2016, the FASB issued Accounting Standards Update No. 2016-2 (“ASU 2016-2”), Leases (Topic 842). ASU 2016-2 requires the recognition of lease assets and lease liabilities by lessees for leases classified as operating leases under previous GAAP; however, ASU 2016-2 retains a distinction between finance leases and operating leases. The classification criteria for distinguishing between finance leases and operating leases are substantially similar to the classification criteria for distinguishing between capital leases and operating leases in the previous leases guidance. The result of retaining a distinction between finance leases and operating leases is that the effect of leases in the statement of comprehensive income and the statement of cash flows is largely unchanged from previous GAAP. ASU 2016-2 is effective for fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2018. We are still evaluating the impact that our adoption of ASU 2016-2 will have on our consolidated financial position and results of operations. In March 2016, the FASB issued Accounting Standards Update No. 2016-9 (“ASU 2016-9”), Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. ASU 2016-9 simplifies the accounting for several aspects of the accounting for equity-based compensation, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. We adopted ASU 2016-9 in the twelve weeks ended March 22, 2016. In accordance with the ASU, all excess tax benefits and tax deficiencies are recognized as income tax expense or benefit in the income statement and we have made a policy election to account for forfeitures in the period they occur, rather than estimating a forfeiture rate. Applying this guidance on a modified retrospective basis resulted in a decrease to Accumulated deficit of $3.1 million , a decrease to Additional paid-in-capital of $0.8 million and a decrease to Deferred tax liabilities of $2.3 million . In June 2016, the FASB issued Accounting Standards Update No. 2016-13 (“ASU 2016-13”), Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments . ASU 2016-13 requires that financial assets measured at amortized cost be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis. The income statement reflects the measurement of credit losses for newly recognized financial assets, as well as the expected credit losses during the period. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. ASU 2016-13 will become effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company is currently evaluating the impact of the guidance on its consolidated financial position and results of operations.

VARIABLE INTEREST ENTITIES

VARIABLE INTEREST ENTITIES	8 Months Ended
	Sep. 06, 2016
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 $0.7 million collateralized by assets of the entity totaling $3.9 million as of September 6, 2016 . The other managed golf course property VIEs are financed through advances from us. Outstanding advances as of September 6, 2016 total $4.7 million compared to recorded assets of $7.1 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 $11.8 million and $11.3 million at September 6, 2016 and December 29, 2015 , respectively. The following summarizes the carrying amount and classification of the VIEs’ assets and liabilities in the consolidated balance sheets as of September 6, 2016 and December 29, 2015 , net of intercompany amounts: September 6, 2016 December 29, 2015 Current assets $ 1,538 $ 1,201 Fixed assets, net 9,418 9,245 Other assets 844 839 Total assets $ 11,800 $ 11,285 Current liabilities $ 1,465 $ 1,228 Long-term debt 13,128 13,026 Other long-term liabilities 24,568 23,817 Noncontrolling interest 5,459 5,619 Company capital (32,820 ) (32,405 ) Total liabilities and equity $ 11,800 $ 11,285

INVESTMENTS

INVESTMENTS	8 Months Ended
	Sep. 06, 2016
Equity Method Investments and Joint Ventures [Abstract]
INVESTMENTS	INVESTMENTS We have an equity method investment in one active golf and country club joint venture with a carrying value of $0.4 million and $0.5 million at September 6, 2016 and December 29, 2015 , respectively. Our share of earnings in the equity investment is included in equity in (earnings) loss from unconsolidated ventures in the consolidated condensed statements of operations. We also have an equity method investment of 10.2% in Avendra, LLC, a purchasing cooperative of hospitality companies. The carrying value of the investment was $1.4 million and $2.0 million at September 6, 2016 and December 29, 2015 , respectively. Our share of earnings in the equity investment is included in equity in (earnings) loss from unconsolidated ventures in the consolidated condensed statements of operations. 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. No return on our equity investment in Avendra was recorded during the twelve and thirty-six weeks ended September 6, 2016 . 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. We also have contractual agreements with the Avendra joint venture to provide procurement services for our clubs for which we received net volume rebates and allowances totaling $0.0 million and $2.9 million during the twelve and thirty-six weeks ended September 6, 2016 , respectively, and $0.0 million and $2.5 million during the twelve and thirty-six weeks ended September 8, 2015 , respectively.

FAIR VALUE

FAIR VALUE	8 Months Ended
	Sep. 06, 2016
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 and loan origination fees, as follows, as of September 6, 2016 and December 29, 2015 : September 6, 2016 December 29, 2015 Recorded Value Fair Value Recorded Value Fair Value Level 2 (1) $ 1,019,983 $ 1,048,500 $ 1,019,511 $ 1,020,625 Level 3 50,540 41,550 49,952 40,794 Total $ 1,070,523 $ 1,090,050 $ 1,069,463 $ 1,061,419 ______________________ (1) The recorded value for Level 2 debt obligations is presented net of the $5.0 million and $5.5 million discount as of September 6, 2016 and December 29, 2015 , respectively, on the Secured Credit Facilities, as defined in Note 9 . The 2015 Senior Notes and borrowings under the Secured Credit Facilities, as both are defined in Note 9 , are considered Level 2. We use quoted prices for identical or similar liabilities to value debt obligations classified as Level 2. All other debt obligations are considered Level 3. 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 6, 2016 and December 29, 2015 . 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. Property and Equipment —We recognized impairment losses to property and equipment of $0.9 million during the twelve and thirty-six weeks ended September 6, 2016 and $0.8 million and $1.8 million during the twelve and thirty-six weeks ended September 8, 2015 , respectively, 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. The valuation methods used to determine fair value included an evaluation of the sales price of comparable real estate properties, a sales comparison approach, an analysis of discounted future cash flows using a risk-adjusted discount rate, an income approach, and consideration of historical cost adjusted for economic obsolescence, a cost approach. The fair value calculations associated with these valuations are classified as Level 3 measurements. Investments and Other Assets —We evaluate our investments and other assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable through future cash flows. We recognized impairment losses to investments and other assets of $0.7 million and $1.2 million during the twelve and thirty-six weeks ended September 6, 2016 , respectively, to adjust the carrying amount of certain assets to their fair value of zero . There were no impairments recorded to these assets during the twelve and thirty-six weeks ended September 8, 2015 .

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	8 Months Ended
	Sep. 06, 2016
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 6, 2016 and December 29, 2015 : September 6, 2016 December 29, 2015 Land and non-depreciable land improvements $ 602,914 $ 600,819 Depreciable land improvements 490,420 478,352 Buildings and recreational facilities 530,274 511,124 Machinery and equipment 291,086 264,129 Leasehold improvements 114,509 111,184 Furniture and fixtures 104,891 97,459 Construction in progress 18,417 13,413 2,152,511 2,076,480 Accumulated depreciation (597,411 ) (541,960 ) Total $ 1,555,100 $ 1,534,520 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 . We received insurance proceeds of $4.4 million related to rain and flooding events that occurred during the thirty-six weeks ended September 6, 2016 , damaging certain property and equipment. These proceeds were recognized within Loss on disposals of assets .

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	8 Months Ended
	Sep. 06, 2016
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 6, 2016 and December 29, 2015 : September 6, 2016 December 29, 2015 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 2,152 2,152 2,068 2,068 Intangible assets with finite lives: Member Relationships 3-7 years 2,866 $ (2,354 ) 512 2,866 $ (1,907 ) 959 Management Contracts 1-10 years 3,580 (1,301 ) 2,279 3,959 (988 ) 2,971 Trade names 2 years $ — $ — $ — $ 1,100 $ (636 ) $ 464 Total $ 33,388 $ (3,655 ) $ 29,733 $ 34,783 $ (3,531 ) $ 31,252 Goodwill $ 312,811 $ 312,811 $ 312,811 $ 312,811 Intangible Assets —Intangible asset amortization expense was $0.3 million and $0.7 million for the twelve weeks ended September 6, 2016 and September 8, 2015 , respectively, and $1.4 million and $2.0 million for the thirty-six weeks ended September 6, 2016 and September 8, 2015 , respectively. We recognized impairment losses to intangible assets of $0.2 million and $0.3 million during the twelve and thirty-six weeks ended September 6, 2016 and September 8, 2015 , respectively. We retired fully amortized trade name intangible assets and the related amortization of $0.0 million and $1.1 million during the twelve and thirty-six weeks ended September 6, 2016 . For each of the five years subsequent to 2015 and thereafter the amortization expense is expected to be as follows: Year Amount Remainder of 2016 $ 385 2017 699 2018 582 2019 347 2020 212 Thereafter 566 Total $ 2,791 Goodwill —The following table shows goodwill activity by reporting unit. No impairments have been recorded for either reporting unit. Golf & Country Clubs Business, Sports & Alumni Clubs Total December 29, 2015 $ 167,460 $ 145,351 $ 312,811 September 6, 2016 $ 167,460 $ 145,351 $ 312,811

CURRENT AND LONG-TERM LIABILITI

CURRENT AND LONG-TERM LIABILITIES	8 Months Ended
	Sep. 06, 2016
Payables and Accruals [Abstract]
CURRENT AND LONG-TERM LIABILITIES	CURRENT AND LONG-TERM LIABILITIES Current liabilities consist of the following at September 6, 2016 and December 29, 2015 : September 6, 2016 December 29, 2015 Accrued compensation $ 22,345 $ 27,247 Accrued interest 12,468 2,618 Other accrued expenses 8,351 7,576 Total accrued expenses $ 43,164 $ 37,441 Taxes payable other than federal income taxes (1) $ 15,684 $ 15,473 Total accrued taxes $ 15,684 $ 15,473 Advance event and other deposits $ 34,720 $ 18,708 Unearned dues 36,521 14,225 Deferred membership revenues 12,300 12,175 Insurance reserves 11,267 11,317 Dividends to owners declared, but unpaid 85 8,467 Other current liabilities 4,014 4,300 Total other current liabilities $ 98,907 $ 69,192 ______________________ (1) We had no federal income taxes payable as of September 6, 2016 and December 29, 2015 . Other long-term liabilities consist of the following at September 6, 2016 and December 29, 2015 : September 6, 2016 December 29, 2015 Uncertain tax positions $ 7,663 $ 7,343 Deferred membership revenues 46,233 45,960 Casualty insurance loss reserves - long-term portion 16,431 14,659 Above market lease intangibles 282 352 Deferred rent 32,994 29,250 Accrued interest on notes payable related to Non-Core Development Entities 23,971 23,236 Other 3,206 2,857 Total other long-term liabilities $ 130,780 $ 123,657

DEBT AND CAPITAL LEASES

DEBT AND CAPITAL LEASES	8 Months Ended
	Sep. 06, 2016
Debt Disclosure [Abstract]
DEBT AND CAPITAL LEASES	DEBT AND CAPITAL LEASES Secured Credit Facilities Secured Credit Facilities —In 2010, Operations entered into the credit agreement governing 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. On January 25, 2016 , Operations entered into a ninth amendment to the credit agreement to replace the existing revolving credit facility with a new revolving credit facility, with a capacity of $175.0 million , maturing on January 25, 2021 . As of September 6, 2016 , the Secured Credit Facilities are comprised of (i) a $675.0 million term loan facility, and (ii) a revolving credit facility with capacity of $175.0 million and $145.0 million available for borrowing, after deducting $30.0 million of standby letters of credit outstanding. In addition, the credit agreement governing the Secured Credit Facilities includes capacity which provides, subject to lender participation, for additional borrowings in revolving or term loan commitments of $125.0 million , and additional borrowings thereafter so long as a senior secured leverage ratio (the “Senior Secured Leverage Ratio”) does not exceed 3.50 :1.00. As of September 6, 2016 , 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 December 15, 2022 . Refer also to Note 17 . As of September 6, 2016 , the revolving credit commitments mature on January 25, 2021 and borrowings thereunder bear interest at a rate of LIBOR plus a margin of 3.0% per annum. We are 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. As long as commitments are outstanding under the revolving credit facility, we are subject to limitations on the Senior Secured Leverage Ratio and a total leverage ratio (the “Total Leverage Ratio”). The Senior Secured Leverage Ratio is defined as the ratio of Operations’ Consolidated Senior Secured Debt (exclusive of the Senior Notes) to Consolidated EBITDA (disclosed as Adjusted EBITDA and defined in Note 12 ) and is calculated on a pro forma basis, giving effect to current period acquisitions as though they had been consummated on the first day of the period presented. The Total Leverage Ratio is defined as the ratio of Operations’ Consolidated Total Debt (including the Senior Notes) to Consolidated EBITDA and is also calculated on a pro forma basis. The credit agreement governing the Secured Credit Facilities requires us to maintain a Senior Secured Leverage Ratio no greater than 4.50 :1.00 and a Total Leverage Ratio of no greater than 5.75 :1.00 as of the end of each fiscal quarter. As of September 6, 2016 , Operations’ Senior Secured Leverage Ratio was 2.93 :1.00 and the Total Leverage ratio was 4.36 :1.00. All obligations under the Secured Credit Facilities are guaranteed by Operations’ Parent and each existing and all subsequently acquired or organized direct and indirect restricted subsidiaries of Operations, other than certain excluded subsidiaries (collectively, the “Guarantors”). The Secured Credit Facilities are secured, subject to permitted liens and other exceptions, by a first-priority perfected security interest in substantially all the assets of Operations, and the Guarantors, including, but not limited to (1) a perfected pledge of all the domestic capital stock owned by Operations and the Guarantors, and (2) perfected security interests in and mortgages on substantially all tangible and intangible personal property and material fee-owned property of Operations and the Guarantors, subject to certain exclusions. 2015 Senior Notes On December 15, 2015 , Operations issued $350.0 million of senior notes (the “2015 Senior Notes”), maturing December 15, 2023 . The net proceeds from the offering of the 2015 Senior Notes were used in part to repay amounts outstanding under the Secured Credit Facilities in connection with the eighth amendment to the credit agreement on December 15, 2015. Interest on the 2015 Senior Notes accrues at a fixed rate of 8.25% per annum. The 2015 Senior Notes are also guaranteed by the Guarantors (other than Operations’ Parent) on a full and unconditional basis. Notes payable related to certain Non-Core Development Entities In 1994 and 1995, we issued notes payable to finance a VIE related to our Non-Core Development Entities. The notes and accrued interest are payable through the cash proceeds related to the sale of certain real estate held by these Non-Core Development Entities. Mortgage Loans On August 9, 2016 , we entered into a new secured mortgage loan which was guaranteed by ClubCorp USA, Inc., a wholly owned subsidiary of Operations, (the “Wells Fargo Mortgage Loan”) with a maturity date of May 31, 2019 . The note has a principal amount of $37.0 million and accrues interest at a variable rate calculated as 2.90% plus the greater of (i) one month LIBOR or (ii) 0.25% . The proceeds of the Wells Fargo Mortgage Loan were primarily used to repay outstanding balances on the Stonebriar / Monarch Loan and the existing mortgage loan agreements with Atlantic Capital Bank and BancFirst. There is an option to extend the maturity through August 9, 2020 and a second option to extend the maturity through August 9, 2021 upon satisfaction of certain conditions in the loan agreement. 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”). Effective November 30, 2015, the maturity date was November 2016 . On August 9, 2016 , we repaid this loan using the proceeds from the Wells Fargo Mortgage Loan. 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 25 year amortization. Effective May 6, 2015 , we amended the loan agreement with Atlantic Capital Bank to extend the maturity date to April 2020 . On August 9, 2016 , we repaid this loan using the proceeds from the Wells Fargo Mortgage Loan. BancFirst —In May 2013 , in connection with the acquisition of Oak Tree Country Club, we assumed a mortgage loan with BancFirst for $5.0 million with an original maturity of October 2014 and two twelve-month options to extend the maturity through October 2016 upon satisfaction of certain conditions in the loan agreement. Effective October 1, 2015 , we extended the term of the loan to October 1, 2016 . On August 9, 2016 , we repaid this loan using the proceeds from the Wells Fargo Mortgage Loan. Long-term borrowings and lease commitments as of September 6, 2016 and December 29, 2015 , are summarized below: September 6, 2016 December 29, 2015 Carrying Value Interest Rate Carrying Value Interest Rate Interest Rate Calculation Maturity 2015 Senior Notes $ 350,000 8.25 % $ 350,000 8.25 % Fixed 2023 Secured Credit Facilities Term Loan, gross of discount 675,000 4.25 % 675,000 4.25 % Greater of (i) 4.25% or (ii) an elected LIBOR + 3.25% (1) 2022 Revolving Credit Borrowings - ($175,000 capacity) (2) — 3.52 % — 3.42 % LIBOR plus a margin of 3.0% 2021 Notes payable related to certain Non-Core Development Entities 11,837 9.00 % 11,837 9.00 % Fixed (3) Mortgage Loans Wells Fargo Mortgage Loan 37,000 3.42 % — — 2.90% plus the greater of (i) one month LIBOR or (ii) 0.25% 2019 Stonebriar / Monarch Loan — — 29,112 6.00 % 5.00% plus the greater of (i) three month LIBOR or (ii) 1% 2017 Atlantic Capital Bank — — 3,173 4.50 % Greater of (i) 3.0% + 30 day LIBOR or (ii) 4.5% 2020 BancFirst — — 3,842 4.50 % Greater of (i) 4.5% or (ii) prime rate 2016 Other indebtedness 1,703 4.75% - 6.00% 1,988 4.75% - 6.00% Fixed Various 1,075,540 1,074,952 Capital leases 51,643 43,271 Total obligation 1,127,183 1,118,223 Less net loan origination fees included in long-term debt (12,706 ) (13,000 ) Less current portion (18,725 ) (20,414 ) Less discount on the Secured Credit Facilities’ Term Loan (5,017 ) (5,489 ) Long-term debt $ 1,090,735 $ 1,079,320 ______________________ (1) Refer also to Note 17 . (2) As of September 6, 2016 , the revolving credit facility had capacity of $175.0 million , which was reduced by the $30.0 million of standby letters of credit outstanding, leaving $145.0 million available for borrowing. (3) 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 2015 and thereafter is as follows. This table reflects the contractual maturity dates as of September 6, 2016 . Year Debt Capital Leases Total Remainder of 2016 $ 265 $ 5,746 $ 6,011 2017 1,068 17,136 18,204 2018 1,086 13,844 14,930 2019 35,565 9,115 44,680 2020 96 4,420 4,516 Thereafter 1,037,460 1,382 1,038,842 Total $ 1,075,540 $ 51,643 $ 1,127,183

INCOME TAXES

INCOME TAXES	8 Months Ended
	Sep. 06, 2016
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 6, 2016 was 57.3% and (9.9)% , respectively, compared to 63.0% and 5.4% for the twelve and thirty-six weeks ended September 8, 2015 , respectively. For the twelve and thirty-six weeks ended September 6, 2016 and September 8, 2015 , the effective tax rate differed from the statutory federal rate of 35.0% primarily due to state taxes and certain other permanent differences. The relative impact these items have on the effective tax rate varies based on the forecasted amount of pre-tax income or loss for the year. We are currently under audit by state income tax authorities. We have received multiple assessments related to such audits and have an immaterial amount recorded within our state income tax payable as of September 6, 2016 . As of September 6, 2016 , tax years 2010 - 2015 remain open under statute for U.S. federal and 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 2015 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. In 2013, we received two assessments, for approximately $3.0 million each, exclusive of penalties and interest, for two of our Mexican subsidiaries under audit for the 2008 tax year. We have taken the appropriate procedural steps to 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 appropriate Mexican judicial channels. We have recorded a liability related to an unrecognized tax benefit for $4.4 million , exclusive of penalties and interest, related to this audit. 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. As of September 6, 2016 and December 29, 2015 , we have recorded a total of $7.7 million and $7.3 million , respectively, of unrecognized tax benefits related to uncertain tax positions, including interest and penalties of $2.9 million and $2.3 million , respectively, which are included in other liabilities in the consolidated condensed balance sheets. If we were to prevail on all uncertain tax positions recorded as of September 6, 2016 , the net effect would be an income tax benefit of approximately $4.8 million , exclusive of any benefits related to interest and penalties. Management believes it is unlikely that our unrecognized tax benefits will significantly change within the next 12 months given the current status in particular of the matters currently under examination by the Mexican tax authorities. 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 6, 2016 .

NEW AND ACQUIRED CLUBS AND CLUB

NEW AND ACQUIRED CLUBS AND CLUB DIVESTITURES	8 Months Ended
	Sep. 06, 2016
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. Heritage Golf Club —On August 30, 2016 , we purchased Heritage Golf Club, a private golf club in Hilliard, Ohio, for a purchase price and net cash consideration of $3.2 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: August 30, 2016 Land, depreciable land improvements and property and equipment $ 3,407 Receivables, net of allowances of $6 202 Inventory and prepaid assets 156 Other current liabilities and accrued taxes (271 ) Long-term debt (obligation related to capital leases) (301 ) Total $ 3,193 Santa Rosa Golf and Country Club —On March 15, 2016 , we purchased Santa Rosa Golf and Country Club, a private golf club in Santa Rosa, California, for a purchase price and net cash consideration of $2.5 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: March 15, 2016 Land, depreciable land improvements and property and equipment $ 2,558 Inventory and prepaid assets 267 Other current liabilities (153 ) Long-term debt (obligation related to capital leases) (178 ) Total $ 2,494 Marsh Creek Country Club —On February 2, 2016 , we purchased Marsh Creek Country Club, a private golf club in St. Augustine, Florida, for a purchase price of $4.5 million and net cash consideration of $4.1 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: February 2, 2016 Land, depreciable land improvements and property and equipment $ 4,491 Receivables and inventory 92 Other current liabilities and accrued taxes (477 ) Total $ 4,106 Bernardo Heights Country Club —On December 17, 2015 , we purchased Bernardo Heights, a private golf club in San Diego, California, for a purchase price and net cash consideration of $2.7 million . We recorded the following major categories of assets and liabilities, which are subject to change until our information is finalized, no later than twelve months from the acquisition date: December 17, 2015 Land, depreciable land improvements and property and equipment $ 2,840 Inventory and prepaid assets 102 Other current liabilities and accrued taxes (104 ) Long-term debt (obligation related to capital leases) (134 ) Total $ 2,704 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 (subsequently divested) Public Golf Bradenton FL 18 We recorded the following major categories of assets and liabilities: 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: 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: 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 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 6, 2016 , two management agreements were terminated, including a management agreement with Jefferson Lakeside Country Club, a private country club located in Richmond, Virginia and a management agreement with Mill Creek Country Club, a private country club located in Mill Creek, Washington. Additionally, we closed Greenspoint Club, a business and sports club we owned which was located in Houston, Texas. No material gain or loss on divestiture was recorded. These divestitures did not qualify as discontinued operations. During the fiscal year ended December 29, 2015 , ten 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, a management agreement with University of Massachusetts Club, an alumni club located in Boston, Massachusetts and a management agreement with Rancho Vista Golf Club, a public golf club in Rancho Vista, California. No gain or loss on divestiture was recorded. These divestitures did not qualify as discontinued operations. On November 4, 2015, we sold Legacy Golf Club at Lakewood Ranch, a public golf course in Bradenton, Florida. We recognized a gain of $0.6 million on the sale which is included in loss on disposals of assets in the consolidated condensed statements of operations.

SEGMENT INFORMATION

SEGMENT INFORMATION	8 Months Ended
	Sep. 06, 2016
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 a deferred revenue adjustment. The deferred revenue 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. 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 and the indenture governing the 2015 Senior Notes contain certain covenants which are based upon specified financial ratios in reference to Adjusted EBITDA, after giving effect to the pro forma impact of acquisitions. Adjusted EBITDA as reported is identical to the computation of Consolidated EBITDA as defined in the credit agreement governing our Secured Credit Facilities, except that for purposes of certain covenants in the credit agreement, a pro forma adjustment is made to Consolidated EBITDA in order to give effect to current period acquisitions as though they had been consummated on the first day of the four quarter period presented. The pro forma impact gives effect to all acquisitions in the four quarters ended September 6, 2016 as though they had been consummated on the first day of the fourth quarter of fiscal year 2015 . 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 corporate expenses and other operations, 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 operations also includes corporate assets such as cash, goodwill, intangible assets, and loan origination fees. While corporate expenses and other operations is not a segment, disclosing corporate expenses and other operations facilitates the reconciliation from segment results to consolidated results. The table below shows summarized financial information by segment for the twelve and thirty-six weeks ended September 6, 2016 and September 8, 2015 : Twelve Weeks Ended Thirty-Six Weeks Ended September 6, 2016 September 8, 2015 September 6, 2016 September 8, 2015 Revenues Golf and Country Clubs (1) $ 215,480 $ 210,624 $ 608,078 $ 582,610 Business, Sports and Alumni Clubs (1) 40,347 40,156 128,201 126,214 Other operations 6,218 5,087 15,058 13,141 Elimination of intersegment revenues and segment reporting adjustments (2,959 ) (3,317 ) (9,127 ) (10,118 ) Revenues relating to divested clubs (2) 246 2,810 969 9,332 Total consolidated revenues $ 259,332 $ 255,360 $ 743,179 $ 721,179 Golf and Country Clubs Adjusted EBITDA $ 59,949 $ 58,172 $ 176,164 $ 164,651 Business, Sports and Alumni Clubs Adjusted EBITDA $ 6,790 $ 5,954 $ 24,662 $ 22,657 ______________________ (1) Includes segment reporting adjustments representing estimated deferred revenue, calculated 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 . (2) When clubs are divested, the associated revenues are excluded from segment results for all periods presented. As of Total Assets September 6, 2016 December 29, 2015 Golf and Country Clubs $ 1,601,564 $ 1,554,448 Business, Sports and Alumni Clubs 96,067 89,823 Other operations 474,814 490,980 Consolidated $ 2,172,445 $ 2,135,251 The following table presents revenue by product type: Twelve Weeks Ended Thirty-Six Weeks Ended September 6, 2016 September 8, 2015 September 6, 2016 September 8, 2015 Revenues by Type Dues $ 121,068 $ 116,435 $ 357,239 $ 338,037 Food and beverage 66,397 65,102 198,194 191,785 Golf 48,139 49,118 123,063 123,217 Other 23,728 24,705 64,683 68,140 Total $ 259,332 $ 255,360 $ 743,179 $ 721,179 The table below provides a reconciliation of Golf and Country Clubs Adjusted EBITDA and Business, Sports and Alumni Adjusted EBITDA to income (loss) before income taxes for the twelve and thirty-six weeks ended September 6, 2016 and September 8, 2015 : Twelve Weeks Ended Thirty-Six Weeks Ended September 6, 2016 September 8, 2015 September 6, 2016 September 8, 2015 Golf and Country Clubs Adjusted EBITDA $ 59,949 $ 58,172 $ 176,164 $ 164,651 Business, Sports and Alumni Clubs Adjusted EBITDA 6,790 5,954 24,662 22,657 Interest expense (20,172 ) (16,170 ) (60,530 ) (48,587 ) Interest and investment income 161 2,139 414 3,816 Depreciation and amortization (25,169 ) (24,562 ) (73,738 ) (71,616 ) Impairments and disposition of assets (1) (2,869 ) (4,631 ) (9,024 ) (15,423 ) Income (loss) from divested clubs (2) 36 18 (476 ) (54 ) Non-cash adjustments (3) (272 ) (463 ) 107 (1,389 ) Acquisition related costs (4) (156 ) (838 ) (1,099 ) (3,697 ) Capital structure costs (5) (100 ) (500 ) (1,050 ) (1,851 ) Centralization and transformation costs (6) (2,648 ) (1,487 ) (7,127 ) (4,790 ) Other adjustments (7) (1,960 ) (2,337 ) (4,231 ) (5,089 ) Equity-based compensation expense (8) (1,880 ) (1,295 ) (4,877 ) (3,510 ) Deferred revenue adjustment (9) (1,212 ) (1,584 ) (3,910 ) (5,144 ) Corporate expenses and other operations (10) (7,733 ) (9,213 ) (36,542 ) (33,475 ) Income (loss) before income taxes $ 2,765 $ 3,203 $ (1,257 ) $ (3,501 ) ______________________ (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 divested clubs that do not qualify as discontinued operations in accordance with GAAP. (3) Includes non-cash items related to purchase accounting associated with the acquisition of CCI in 2006 by affiliates of KSL Capital Partners, LLC (“KSL”). (4) Represents legal and professional fees related to the acquisition of clubs. (5) Represents legal and professional fees related to our capital structure, including debt issuance and amendment costs and equity offering costs. (6) Includes fees and expenses associated with initial compliance with Section 404(b) of the Sarbanes-Oxley Act, which were primarily incurred in fiscal year 2015 and the twelve weeks ended March 22, 2016, and related centralization and transformation of administrative processes, finance processes and related IT systems. (7) 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 and management fees, termination fee and expenses paid to an affiliate of KSL. (8) Includes equity-based compensation expense, calculated in accordance with GAAP, related to awards held by certain employees, executives and directors. (9) Represents estimated deferred revenue, calculated 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 (“Sequoia Golf”) on September 30, 2014 . (10) Includes other business activities including ancillary revenues related to alliance arrangements, a portion of the revenue associated with upgrade offerings, costs of operations at managed clubs, corporate overhead expenses and shared services expenses.

EARNINGS PER SHARE EARNINGS PER

EARNINGS PER SHARE EARNINGS PER SHARE	8 Months Ended
	Sep. 06, 2016
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	EARNINGS PER SHARE GAAP requires that earnings per share (“EPS”) calculations treat unvested share-based payment awards that have non-forfeitable rights to dividends or dividend equivalents as a separate class of securities (participating securities) and that basic EPS be calculated using the two-class method. We have granted RSAs (as defined below) that contain non-forfeitable rights to dividends. Such awards are considered participating securities. The two-class method of computing EPS is an earnings allocation formula that determines EPS for each class of common stock and participating security according to dividends declared (or accumulated) and participation rights in undistributed earnings. We have also granted RSAs that contain forfeitable rights to dividends. These awards are not considered participating securities and are excluded from the basic weighted-average shares outstanding calculation. Basic EPS is computed utilizing the two-class method and is calculated on weighted-average number of common shares outstanding during the periods presented. Diluted EPS reflects the dilutive effect of equity based awards (potential common shares) that may share in the earnings of ClubCorp when such shares are either issued or vesting restrictions lapse. Diluted EPS is computed using the weighted-average number of common shares and potential common shares outstanding during the periods presented, utilizing the two-class method for unvested equity-based awards. Presented below is basic and diluted EPS for the twelve and thirty-six weeks ended September 6, 2016 and September 8, 2015 (in thousands, except per share amounts): Twelve Weeks Ended Thirty-Six Weeks Ended September 6, 2016 September 8, 2015 September 6, 2016 September 8, 2015 Basic Diluted Basic Diluted Basic Diluted Basic Diluted Numerator for earnings per share $ 1,170 $ 1,170 $ 1,252 $ 1,252 $ (1,894 ) $ (1,894 ) $ (3,166 ) $ (3,166 ) Weighted-average shares outstanding 64,530 64,530 64,621 64,621 64,507 64,507 64,350 64,350 Effect of dilutive equity-based awards — 126 — 282 — — — — Total Shares 64,530 64,656 64,621 64,903 64,507 64,507 64,350 64,350 Net income (loss) attributable to ClubCorp per share $ 0.02 $ 0.02 $ 0.02 $ 0.02 $ (0.03 ) $ (0.03 ) $ (0.05 ) $ (0.05 ) The basis for the numerator for earnings per share is Net income (loss) attributable to ClubCorp. The numerator was adjusted by less than $0.1 million and approximately $0.2 million for the earnings and dividends allocated to participating securities during the twelve and thirty-six weeks ended September 6, 2016 , respectively. There were no material dividends allocated to participating securities during the twelve and thirty-six weeks ended September 8, 2015 . Potential common shares are excluded from the calculation of diluted EPS when the effect of their inclusion would reduce our net loss per share and would be anti-dilutive. For the thirty-six weeks ended September 6, 2016 and September 8, 2015 there are 0.1 million and 0.3 million potential common shares excluded from the calculation of diluted EPS, respectively.

EQUITY EQUITY

EQUITY EQUITY	8 Months Ended
	Sep. 06, 2016
Equity [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	EQUITY Equity-Based Awards —We have granted equity-based awards to employees and non-employee directors in the form of restricted stock awards (“RSAs”), which restrictions will be removed upon satisfaction of time-based vesting requirements, subject to the holder remaining in continued service with us. We have also granted performance restricted stock units (“PSUs”) and “Adjusted EBITDA-Based PSUs”, both of which will convert into shares of our common stock upon satisfaction of (i) time-based vesting requirements and (ii) the applicable performance-based requirements subject to the holder remaining in continued service with us. The number of awards under the PSU and Adjusted EBITDA-Based PSU grants represents the target number of such units that may be earned. The PSU awards performance-based requirements are measured based on Holdings’ total shareholder return over the applicable performance periods compared with a peer group. The Adjusted EBITDA-Based PSU awards vest upon the achievement by the 2017 Same Store Clubs (as defined in the form of award), on a consolidated basis, of a specified level of Adjusted EBITDA for fiscal year 2018. We measure the cost of services rendered in exchange for equity-based awards 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 Adjusted EBITDA-Based PSU awards include performance conditions and expense is accrued when achievement of the performance conditions is considered probable. The fair market value of each RSA was estimated using Holdings’ closing share price on the date of grant. The fair market value of each PSU was estimated on the date of grant using a Monte Carlo simulation analysis which generates a distribution of possible future stock prices for Holdings and the peer group from the grant date to the end of the applicable performance period. The fair market value of each Adjusted EBITDA-Based PSU was estimated using Holdings’ closing share price on the date of grant. 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 6, 2016 September 8, 2015 September 6, 2016 September 8, 2015 Club operating costs exclusive of depreciation $ 810 $ 333 $ 2,076 $ 995 Selling, general and administrative 1,070 962 2,801 2,515 Pre-tax equity-based compensation expense 1,880 1,295 4,877 3,510 Less: benefit for income taxes (702 ) (492 ) (1,822 ) (1,302 ) Equity-based compensation expense, net of tax $ 1,178 $ 803 $ 3,055 $ 2,208 As of September 6, 2016 , there was approximately $16.0 million of unrecognized expense related to non-vested, equity-based awards granted to employees, which is expected to be recognized over a weighted average period of approximately 2.0 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 RSAs, PSUs, Adjusted EBITDA-Based PSUs and restricted stock units (“RSUs”) under the Stock Plan. As of September 6, 2016 , approximately 1.2 million shares of common stock were available for future issuance under the Stock Plan. Treasury stock may be used to settle awards under the Stock Plan. The following table summarizes RSA, PSU and Adjusted EBITDA-Based PSU activity for the thirty-six weeks ended September 6, 2016 : Restricted stock awards Performance-based awards (1) Shares Weighted Average Grant Date Fair Value Target shares Weighted Average Grant Date Fair Value Non-vested balance at December 29, 2015 330,470 $ 18.37 227,410 $ 18.49 Granted 876,418 $ 11.80 741,030 $ 9.87 Vested (122,727) $ 18.79 — $ — Forfeited (46,364) $ 13.81 (63,878 ) $ 16.09 Canceled (29,521 ) $ 18.63 — $ — Non-vested balance at September 6, 2016 1,008,276 $ 12.81 904,562 $ 11.60 ______________________ (1) Includes PSUs and Adjusted EBITDA-Based PSUs. Dividends —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 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 December 9, 2015 $ 0.13 January 4, 2016 $ 8,416 January 15, 2016 Fiscal Year 2016 February 18, 2016 $ 0.13 April 5, 2016 $ 8,520 April 15, 2016 June 10, 2016 $ 0.13 July 1, 2016 $ 8,508 July 15, 2016 Share Repurchase Plan —On February 24, 2016, we announced that our Board of Directors authorized a repurchase of up to $50.0 million of our common stock with an expiration date of December 31, 2017. The repurchase program may be executed from time to time, subject to general business and market conditions and other investment opportunities, through open market or privately negotiated transactions, including through plans designed under Rule 10b5-1 of the Securities Exchange Act of 1934. During the twelve and thirty-six weeks ended September 6, 2016 , we purchased 25,120 and 129,445 shares under the share repurchase plan, respectively. As of September 6, 2016 , approximately $48.5 million remained authorized under the share repurchase plan.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	8 Months Ended
	Sep. 06, 2016
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 and to invest in our information technology systems. As of September 6, 2016 , we had capital commitments of $22.4 million . 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. In 2013, we received two assessments, for approximately $3.0 million each, exclusive of penalties and interest, for two of our Mexican subsidiaries under audit for the 2008 tax year. We have taken the appropriate procedural steps to 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 appropriate Mexican judicial channels. We have recorded a liability related to an unrecognized tax benefit for $4.4 million , exclusive of penalties and interest, related to this audit. 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. We have received multiple assessments related to such audits and have an immaterial amount recorded within our state income tax payable as of September 6, 2016 . 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.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	8 Months Ended
	Sep. 06, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS We had receivables of $0.1 million and $0.1 million , as of September 6, 2016 and December 29, 2015 , respectively, for outstanding advances from a golf club joint venture in which we have an equity method investment. We recorded $0.1 million in the thirty-six weeks ended September 6, 2016 and $0.1 million in the thirty-six weeks ended September 8, 2015 , in management fees from this venture. There were no material management fees recorded for the twelve weeks ended September 6, 2016 and September 8, 2015 . As of September 6, 2016 and December 29, 2015 , we had a receivable of $3.3 million and $3.2 million , respectively, for volume rebates from Avendra, LLC, the supplier firm in which we have an equity method investment. See Note 4 .

SUBSEQUENT EVENTS SUBSEQUENT EV

SUBSEQUENT EVENTS SUBSEQUENT EVENTS	8 Months Ended
	Sep. 06, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On September 29, 2016 , our Board of Directors declared a cash dividend of $8.5 million , or $0.13 per share of common stock, to all common stockholders of record at the close of business on October 10, 2016 . This dividend is expected to be paid on October 17, 2016 . On September 30, 2016 , Operations entered into a tenth amendment to the credit agreement governing the Secured Credit Facilities to decrease the interest rate on the term loan facility to a variable rate calculated as the higher of (a) 4.0% or (b) an elected LIBOR plus a margin of 3.0% .

SUMMARY OF SIGNIFICANT ACCOUN25

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SIGNIFICANT ACCOUNTING POLICIES (Policies)	8 Months Ended
	Sep. 06, 2016
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, or “GAAP”. All intercompany accounts have been eliminated. Immaterial amounts relating to Loss from discontinued operations have been reclassified to Interest and investment income for the prior year. Investments in certain unconsolidated affiliates are accounted for by the equity method. 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. Additionally, we recognize reimbursements for certain costs of operations at certain managed clubs as revenue. The accompanying consolidated condensed financial statements 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 condensed financial statements and notes thereto for the year ended December 29, 2015 . 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 our 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 over the expected life of an active membership. The present value of the refund obligation is recorded as a membership initiation deposit liability 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 6, 2016 and September 8, 2015 , 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 $3.3 million for the twelve weeks ended September 6, 2016 and September 8, 2015 , respectively, and $9.8 million and $9.5 million for the thirty-six weeks ended September 6, 2016 and September 8, 2015 , respectively.
Revenue Recognition, Services, Refundable Fees for Services	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 over the expected life of an active membership. The present value of the refund obligation is recorded as a membership initiation deposit liability 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.
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. In August 2015, the FASB issued Accounting Standards Update No. 2015-14 which deferred the effective date of ASU 2014-9 to fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2017. In March 2016, the FASB issued Accounting Standards Update No. 2016-8 (“ASU 2016-8”) which clarified the revenue recognition implementation guidance on principal versus agent considerations and is effective during the same period as ASU 2014-9. In April 2016, the FASB issued Accounting Standards Update No. 2016-10 (“ASU 2016-10”) which clarified the revenue recognition guidance regarding the identification of performance obligations and the licensing implementation and is effective during the same period as ASU 2014-9. In May 2016, the FASB issued Accounting Standards Update No. 2016-12 (“ASU 2016-12”) which narrowly amended the revenue recognition guidance regarding collectability, noncash consideration, presentation of sales tax and transition. ASU 2016-12 is effective during the same period as ASU 2014-9. We are still evaluating the impact that our adoption of ASU 2014-9, ASU 2016-8, ASU 2016-10 and ASU 2016-12 will have on our consolidated financial position and 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. We adopted ASU 2014-15 during the twelve weeks ended March 22, 2016. Our adoption did not have a material impact on our consolidated condensed 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. We adopted ASU 2015-2 during the twelve weeks ended March 22, 2016. Our adoption did not have a material impact 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. We adopted ASU 2015-3 during the twelve weeks ended March 22, 2016 and applied it retrospectively. As a result, we have recast the December 29, 2015 consolidated condensed balance sheet to conform to the current period presentation. In August 2015, the FASB issued Accounting Standards Update No. 2015-15 (“ASU 2015-15”), Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements, confirming that fees related to revolving credit facility arrangements are not addressed in ASU 2015-03. The adoption of this standard reduced previously-presented Other Assets and Long-term Debt by $13.0 million each. Debt issuance costs associated with our revolving credit facility are recorded within Other Assets for all periods presented. 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. We adopted ASU 2015-16 during the twelve weeks ended March 22, 2016. Our adoption did not have a material impact on our consolidated financial position or results of operations. In November 2015, the FASB issued Accounting Standards Update No. 2015-17 (“ASU 2015-17”), Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes . ASU 2015-17 requires that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. We adopted ASU 2015-17 during the twelve weeks ended March 22, 2016 and applied it retrospectively. As a result, we have recast the December 29, 2015 consolidated condensed balance sheet to conform to the current period presentation. The adoption of this standard decreased previously-presented Deferred tax assets, net and decreased Deferred tax liabilities, net by $22.6 million each. Additionally, Deferred tax assets, net are now classified as non-current. In February 2016, the FASB issued Accounting Standards Update No. 2016-2 (“ASU 2016-2”), Leases (Topic 842). ASU 2016-2 requires the recognition of lease assets and lease liabilities by lessees for leases classified as operating leases under previous GAAP; however, ASU 2016-2 retains a distinction between finance leases and operating leases. The classification criteria for distinguishing between finance leases and operating leases are substantially similar to the classification criteria for distinguishing between capital leases and operating leases in the previous leases guidance. The result of retaining a distinction between finance leases and operating leases is that the effect of leases in the statement of comprehensive income and the statement of cash flows is largely unchanged from previous GAAP. ASU 2016-2 is effective for fiscal years, and interim reporting periods within those fiscal years, beginning after December 15, 2018. We are still evaluating the impact that our adoption of ASU 2016-2 will have on our consolidated financial position and results of operations. In March 2016, the FASB issued Accounting Standards Update No. 2016-9 (“ASU 2016-9”), Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. ASU 2016-9 simplifies the accounting for several aspects of the accounting for equity-based compensation, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. We adopted ASU 2016-9 in the twelve weeks ended March 22, 2016. In accordance with the ASU, all excess tax benefits and tax deficiencies are recognized as income tax expense or benefit in the income statement and we have made a policy election to account for forfeitures in the period they occur, rather than estimating a forfeiture rate. Applying this guidance on a modified retrospective basis resulted in a decrease to Accumulated deficit of $3.1 million , a decrease to Additional paid-in-capital of $0.8 million and a decrease to Deferred tax liabilities of $2.3 million . In June 2016, the FASB issued Accounting Standards Update No. 2016-13 (“ASU 2016-13”), Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments . ASU 2016-13 requires that financial assets measured at amortized cost be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis. The income statement reflects the measurement of credit losses for newly recognized financial assets, as well as the expected credit losses during the period. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. ASU 2016-13 will become effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company is currently evaluating the impact of the guidance on its consolidated financial position and results of operations.

VARIABLE INTEREST ENTITIES (Tab

VARIABLE INTEREST ENTITIES (Tables)	8 Months Ended
	Sep. 06, 2016
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 balance sheets as of September 6, 2016 and December 29, 2015 , net of intercompany amounts: September 6, 2016 December 29, 2015 Current assets $ 1,538 $ 1,201 Fixed assets, net 9,418 9,245 Other assets 844 839 Total assets $ 11,800 $ 11,285 Current liabilities $ 1,465 $ 1,228 Long-term debt 13,128 13,026 Other long-term liabilities 24,568 23,817 Noncontrolling interest 5,459 5,619 Company capital (32,820 ) (32,405 ) Total liabilities and equity $ 11,800 $ 11,285

FAIR VALUE (Tables)

FAIR VALUE (Tables)	8 Months Ended
	Sep. 06, 2016
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 and loan origination fees, as follows, as of September 6, 2016 and December 29, 2015 : September 6, 2016 December 29, 2015 Recorded Value Fair Value Recorded Value Fair Value Level 2 (1) $ 1,019,983 $ 1,048,500 $ 1,019,511 $ 1,020,625 Level 3 50,540 41,550 49,952 40,794 Total $ 1,070,523 $ 1,090,050 $ 1,069,463 $ 1,061,419 ______________________ (1) The recorded value for Level 2 debt obligations is presented net of the $5.0 million and $5.5 million discount as of September 6, 2016 and December 29, 2015 , respectively, on the Secured Credit Facilities, as defined in Note 9 .

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	8 Months Ended
	Sep. 06, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property and equipment, including capital lease assets, at cost consists of the following at September 6, 2016 and December 29, 2015 : September 6, 2016 December 29, 2015 Land and non-depreciable land improvements $ 602,914 $ 600,819 Depreciable land improvements 490,420 478,352 Buildings and recreational facilities 530,274 511,124 Machinery and equipment 291,086 264,129 Leasehold improvements 114,509 111,184 Furniture and fixtures 104,891 97,459 Construction in progress 18,417 13,413 2,152,511 2,076,480 Accumulated depreciation (597,411 ) (541,960 ) Total $ 1,555,100 $ 1,534,520

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	8 Months Ended
	Sep. 06, 2016
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 2015 and thereafter the amortization expense is expected to be as follows: Year Amount Remainder of 2016 $ 385 2017 699 2018 582 2019 347 2020 212 Thereafter 566 Total $ 2,791
Schedule of Intangible Assets and Goodwill	Goodwill and other intangible assets consist of the following at September 6, 2016 and December 29, 2015 : September 6, 2016 December 29, 2015 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 2,152 2,152 2,068 2,068 Intangible assets with finite lives: Member Relationships 3-7 years 2,866 $ (2,354 ) 512 2,866 $ (1,907 ) 959 Management Contracts 1-10 years 3,580 (1,301 ) 2,279 3,959 (988 ) 2,971 Trade names 2 years $ — $ — $ — $ 1,100 $ (636 ) $ 464 Total $ 33,388 $ (3,655 ) $ 29,733 $ 34,783 $ (3,531 ) $ 31,252 Goodwill $ 312,811 $ 312,811 $ 312,811 $ 312,811
Schedule of Goodwill	The following table shows goodwill activity by reporting unit. No impairments have been recorded for either reporting unit. Golf & Country Clubs Business, Sports & Alumni Clubs Total December 29, 2015 $ 167,460 $ 145,351 $ 312,811 September 6, 2016 $ 167,460 $ 145,351 $ 312,811

CURRENT AND LONG-TERM LIABILI30

CURRENT AND LONG-TERM LIABILITIES (Tables)	8 Months Ended
	Sep. 06, 2016
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Current liabilities consist of the following at September 6, 2016 and December 29, 2015 : September 6, 2016 December 29, 2015 Accrued compensation $ 22,345 $ 27,247 Accrued interest 12,468 2,618 Other accrued expenses 8,351 7,576 Total accrued expenses $ 43,164 $ 37,441 Taxes payable other than federal income taxes (1) $ 15,684 $ 15,473 Total accrued taxes $ 15,684 $ 15,473 Advance event and other deposits $ 34,720 $ 18,708 Unearned dues 36,521 14,225 Deferred membership revenues 12,300 12,175 Insurance reserves 11,267 11,317 Dividends to owners declared, but unpaid 85 8,467 Other current liabilities 4,014 4,300 Total other current liabilities $ 98,907 $ 69,192 ______________________ (1) We had no federal income taxes payable as of September 6, 2016 and December 29, 2015 . Other long-term liabilities consist of the following at September 6, 2016 and December 29, 2015 : September 6, 2016 December 29, 2015 Uncertain tax positions $ 7,663 $ 7,343 Deferred membership revenues 46,233 45,960 Casualty insurance loss reserves - long-term portion 16,431 14,659 Above market lease intangibles 282 352 Deferred rent 32,994 29,250 Accrued interest on notes payable related to Non-Core Development Entities 23,971 23,236 Other 3,206 2,857 Total other long-term liabilities $ 130,780 $ 123,657

DEBT AND CAPITAL LEASES (Tables

DEBT AND CAPITAL LEASES (Tables)	8 Months Ended
	Sep. 06, 2016
Debt Disclosure [Abstract]
Schedule of Debt	Long-term borrowings and lease commitments as of September 6, 2016 and December 29, 2015 , are summarized below: September 6, 2016 December 29, 2015 Carrying Value Interest Rate Carrying Value Interest Rate Interest Rate Calculation Maturity 2015 Senior Notes $ 350,000 8.25 % $ 350,000 8.25 % Fixed 2023 Secured Credit Facilities Term Loan, gross of discount 675,000 4.25 % 675,000 4.25 % Greater of (i) 4.25% or (ii) an elected LIBOR + 3.25% (1) 2022 Revolving Credit Borrowings - ($175,000 capacity) (2) — 3.52 % — 3.42 % LIBOR plus a margin of 3.0% 2021 Notes payable related to certain Non-Core Development Entities 11,837 9.00 % 11,837 9.00 % Fixed (3) Mortgage Loans Wells Fargo Mortgage Loan 37,000 3.42 % — — 2.90% plus the greater of (i) one month LIBOR or (ii) 0.25% 2019 Stonebriar / Monarch Loan — — 29,112 6.00 % 5.00% plus the greater of (i) three month LIBOR or (ii) 1% 2017 Atlantic Capital Bank — — 3,173 4.50 % Greater of (i) 3.0% + 30 day LIBOR or (ii) 4.5% 2020 BancFirst — — 3,842 4.50 % Greater of (i) 4.5% or (ii) prime rate 2016 Other indebtedness 1,703 4.75% - 6.00% 1,988 4.75% - 6.00% Fixed Various 1,075,540 1,074,952 Capital leases 51,643 43,271 Total obligation 1,127,183 1,118,223 Less net loan origination fees included in long-term debt (12,706 ) (13,000 ) Less current portion (18,725 ) (20,414 ) Less discount on the Secured Credit Facilities’ Term Loan (5,017 ) (5,489 ) Long-term debt $ 1,090,735 $ 1,079,320 ______________________ (1) Refer also to Note 17 . (2) As of September 6, 2016 , the revolving credit facility had capacity of $175.0 million , which was reduced by the $30.0 million of standby letters of credit outstanding, leaving $145.0 million available for borrowing. (3) 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 2015 and thereafter is as follows. This table reflects the contractual maturity dates as of September 6, 2016 . Year Debt Capital Leases Total Remainder of 2016 $ 265 $ 5,746 $ 6,011 2017 1,068 17,136 18,204 2018 1,086 13,844 14,930 2019 35,565 9,115 44,680 2020 96 4,420 4,516 Thereafter 1,037,460 1,382 1,038,842 Total $ 1,075,540 $ 51,643 $ 1,127,183

NEW AND ACQUIRED CLUBS AND CL32

NEW AND ACQUIRED CLUBS AND CLUB DIVESTITURES NEW AND ACQUIRED CLUBS AND CLUB DIVESTITURES (Tables)	8 Months Ended
	Sep. 06, 2016
Heritage Golf Club [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Heritage Golf Club —On August 30, 2016 , we purchased Heritage Golf Club, a private golf club in Hilliard, Ohio, for a purchase price and net cash consideration of $3.2 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: August 30, 2016 Land, depreciable land improvements and property and equipment $ 3,407 Receivables, net of allowances of $6 202 Inventory and prepaid assets 156 Other current liabilities and accrued taxes (271 ) Long-term debt (obligation related to capital leases) (301 ) Total $ 3,193
Santa Rosa Golf and Country Club [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Santa Rosa Golf and Country Club —On March 15, 2016 , we purchased Santa Rosa Golf and Country Club, a private golf club in Santa Rosa, California, for a purchase price and net cash consideration of $2.5 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: March 15, 2016 Land, depreciable land improvements and property and equipment $ 2,558 Inventory and prepaid assets 267 Other current liabilities (153 ) Long-term debt (obligation related to capital leases) (178 ) Total $ 2,494
Marsh Creek Country Club [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Marsh Creek Country Club —On February 2, 2016 , we purchased Marsh Creek Country Club, a private golf club in St. Augustine, Florida, for a purchase price of $4.5 million and net cash consideration of $4.1 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: February 2, 2016 Land, depreciable land improvements and property and equipment $ 4,491 Receivables and inventory 92 Other current liabilities and accrued taxes (477 ) Total $ 4,106
Bernardo Heights Country Club [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Bernardo Heights Country Club —On December 17, 2015 , we purchased Bernardo Heights, a private golf club in San Diego, California, for a purchase price and net cash consideration of $2.7 million . We recorded the following major categories of assets and liabilities, which are subject to change until our information is finalized, no later than twelve months from the acquisition date: December 17, 2015 Land, depreciable land improvements and property and equipment $ 2,840 Inventory and prepaid assets 102 Other current liabilities and accrued taxes (104 ) Long-term debt (obligation related to capital leases) (134 ) Total $ 2,704
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 (subsequently divested) Public Golf Bradenton FL 18 We recorded the following major categories of assets and liabilities: 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: 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: 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

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	8 Months Ended
	Sep. 06, 2016
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 6, 2016 and September 8, 2015 : Twelve Weeks Ended Thirty-Six Weeks Ended September 6, 2016 September 8, 2015 September 6, 2016 September 8, 2015 Revenues Golf and Country Clubs (1) $ 215,480 $ 210,624 $ 608,078 $ 582,610 Business, Sports and Alumni Clubs (1) 40,347 40,156 128,201 126,214 Other operations 6,218 5,087 15,058 13,141 Elimination of intersegment revenues and segment reporting adjustments (2,959 ) (3,317 ) (9,127 ) (10,118 ) Revenues relating to divested clubs (2) 246 2,810 969 9,332 Total consolidated revenues $ 259,332 $ 255,360 $ 743,179 $ 721,179 Golf and Country Clubs Adjusted EBITDA $ 59,949 $ 58,172 $ 176,164 $ 164,651 Business, Sports and Alumni Clubs Adjusted EBITDA $ 6,790 $ 5,954 $ 24,662 $ 22,657 ______________________ (1) Includes segment reporting adjustments representing estimated deferred revenue, calculated 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 . (2) When clubs are divested, the associated revenues are excluded from segment results for all periods presented. As of Total Assets September 6, 2016 December 29, 2015 Golf and Country Clubs $ 1,601,564 $ 1,554,448 Business, Sports and Alumni Clubs 96,067 89,823 Other operations 474,814 490,980 Consolidated $ 2,172,445 $ 2,135,251 The following table presents revenue by product type: Twelve Weeks Ended Thirty-Six Weeks Ended September 6, 2016 September 8, 2015 September 6, 2016 September 8, 2015 Revenues by Type Dues $ 121,068 $ 116,435 $ 357,239 $ 338,037 Food and beverage 66,397 65,102 198,194 191,785 Golf 48,139 49,118 123,063 123,217 Other 23,728 24,705 64,683 68,140 Total $ 259,332 $ 255,360 $ 743,179 $ 721,179 The table below provides a reconciliation of Golf and Country Clubs Adjusted EBITDA and Business, Sports and Alumni Adjusted EBITDA to income (loss) before income taxes for the twelve and thirty-six weeks ended September 6, 2016 and September 8, 2015 : Twelve Weeks Ended Thirty-Six Weeks Ended September 6, 2016 September 8, 2015 September 6, 2016 September 8, 2015 Golf and Country Clubs Adjusted EBITDA $ 59,949 $ 58,172 $ 176,164 $ 164,651 Business, Sports and Alumni Clubs Adjusted EBITDA 6,790 5,954 24,662 22,657 Interest expense (20,172 ) (16,170 ) (60,530 ) (48,587 ) Interest and investment income 161 2,139 414 3,816 Depreciation and amortization (25,169 ) (24,562 ) (73,738 ) (71,616 ) Impairments and disposition of assets (1) (2,869 ) (4,631 ) (9,024 ) (15,423 ) Income (loss) from divested clubs (2) 36 18 (476 ) (54 ) Non-cash adjustments (3) (272 ) (463 ) 107 (1,389 ) Acquisition related costs (4) (156 ) (838 ) (1,099 ) (3,697 ) Capital structure costs (5) (100 ) (500 ) (1,050 ) (1,851 ) Centralization and transformation costs (6) (2,648 ) (1,487 ) (7,127 ) (4,790 ) Other adjustments (7) (1,960 ) (2,337 ) (4,231 ) (5,089 ) Equity-based compensation expense (8) (1,880 ) (1,295 ) (4,877 ) (3,510 ) Deferred revenue adjustment (9) (1,212 ) (1,584 ) (3,910 ) (5,144 ) Corporate expenses and other operations (10) (7,733 ) (9,213 ) (36,542 ) (33,475 ) Income (loss) before income taxes $ 2,765 $ 3,203 $ (1,257 ) $ (3,501 ) ______________________ (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 divested clubs that do not qualify as discontinued operations in accordance with GAAP. (3) Includes non-cash items related to purchase accounting associated with the acquisition of CCI in 2006 by affiliates of KSL Capital Partners, LLC (“KSL”). (4) Represents legal and professional fees related to the acquisition of clubs. (5) Represents legal and professional fees related to our capital structure, including debt issuance and amendment costs and equity offering costs. (6) Includes fees and expenses associated with initial compliance with Section 404(b) of the Sarbanes-Oxley Act, which were primarily incurred in fiscal year 2015 and the twelve weeks ended March 22, 2016, and related centralization and transformation of administrative processes, finance processes and related IT systems. (7) 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 and management fees, termination fee and expenses paid to an affiliate of KSL. (8) Includes equity-based compensation expense, calculated in accordance with GAAP, related to awards held by certain employees, executives and directors. (9) Represents estimated deferred revenue, calculated 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 (“Sequoia Golf”) on September 30, 2014 . (10) Includes other business activities including ancillary revenues related to alliance arrangements, a portion of the revenue associated with upgrade offerings, costs of operations at managed clubs, corporate overhead expenses and shared services expenses.

EARNINGS PER SHARE EARNINGS P34

EARNINGS PER SHARE EARNINGS PER SHARE (Tables)	8 Months Ended
	Sep. 06, 2016
Earnings Per Share [Abstract]
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 6, 2016 and September 8, 2015 (in thousands, except per share amounts): Twelve Weeks Ended Thirty-Six Weeks Ended September 6, 2016 September 8, 2015 September 6, 2016 September 8, 2015 Basic Diluted Basic Diluted Basic Diluted Basic Diluted Numerator for earnings per share $ 1,170 $ 1,170 $ 1,252 $ 1,252 $ (1,894 ) $ (1,894 ) $ (3,166 ) $ (3,166 ) Weighted-average shares outstanding 64,530 64,530 64,621 64,621 64,507 64,507 64,350 64,350 Effect of dilutive equity-based awards — 126 — 282 — — — — Total Shares 64,530 64,656 64,621 64,903 64,507 64,507 64,350 64,350 Net income (loss) attributable to ClubCorp per share $ 0.02 $ 0.02 $ 0.02 $ 0.02 $ (0.03 ) $ (0.03 ) $ (0.05 ) $ (0.05 )

EQUITY (Tables)

EQUITY (Tables)	8 Months Ended
	Sep. 06, 2016
Equity [Abstract]
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]	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 6, 2016 September 8, 2015 September 6, 2016 September 8, 2015 Club operating costs exclusive of depreciation $ 810 $ 333 $ 2,076 $ 995 Selling, general and administrative 1,070 962 2,801 2,515 Pre-tax equity-based compensation expense 1,880 1,295 4,877 3,510 Less: benefit for income taxes (702 ) (492 ) (1,822 ) (1,302 ) Equity-based compensation expense, net of tax $ 1,178 $ 803 $ 3,055 $ 2,208
Schedule of Share-based Compensation, Activity [Table Text Block]	The following table summarizes RSA, PSU and Adjusted EBITDA-Based PSU activity for the thirty-six weeks ended September 6, 2016 : Restricted stock awards Performance-based awards (1) Shares Weighted Average Grant Date Fair Value Target shares Weighted Average Grant Date Fair Value Non-vested balance at December 29, 2015 330,470 $ 18.37 227,410 $ 18.49 Granted 876,418 $ 11.80 741,030 $ 9.87 Vested (122,727) $ 18.79 — $ — Forfeited (46,364) $ 13.81 (63,878 ) $ 16.09 Canceled (29,521 ) $ 18.63 — $ — Non-vested balance at September 6, 2016 1,008,276 $ 12.81 904,562 $ 11.60
Dividends Declared [Table Text Block]	Dividends —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 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 December 9, 2015 $ 0.13 January 4, 2016 $ 8,416 January 15, 2016 Fiscal Year 2016 February 18, 2016 $ 0.13 April 5, 2016 $ 8,520 April 15, 2016 June 10, 2016 $ 0.13 July 1, 2016 $ 8,508 July 15, 2016

ORGANIZATION Details of Segment

ORGANIZATION Details of Segments and Clubs (Details)	Sep. 06, 2016Club
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of Golf Clubs Owned, Leased or Operated through Joint Venture	151
Number of Golf Clubs Managed	9
Number of Business, Sports & Alumni Clubs Owned, Leased or Operated through Joint Venture	45
Number of Business Sports & Alumni Clubs Managed	3
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 ($) $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 06, 2016	Sep. 08, 2015	Sep. 06, 2016	Sep. 08, 2015	Mar. 22, 2016	Dec. 29, 2015
Accounting Policies [Line Items]
Cumulative effect adjustment from adoption of accounting guidance						$ 2,315
Membership deposits nonrefundable term (years)			30 years
Membership initiation fees and deposits revenue	$ 3,300	$ 3,300	$ 9,800	$ 9,500
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
Accumulated Deficit
Accounting Policies [Line Items]
Cumulative effect adjustment from adoption of accounting guidance						3,118
Additional Paid-in Capital
Accounting Policies [Line Items]
Cumulative effect adjustment from adoption of accounting guidance						(803)
Loan Origination Fees [Member]
Accounting Policies [Line Items]
Cumulative effect adjustment from adoption of accounting guidance					$ 13,000
Deferred Tax Asset [Member]
Accounting Policies [Line Items]
Cumulative effect adjustment from adoption of accounting guidance					$ 22,600
Deferred Tax Liability [Member]
Accounting Policies [Line Items]
Cumulative effect adjustment from adoption of accounting guidance						$ 2,300

VARIABLE INTEREST ENTITIES (Nar

VARIABLE INTEREST ENTITIES (Narrative) (Details) $ in Thousands	8 Months Ended
	Sep. 06, 2016USD ($)Entity	Dec. 29, 2015USD ($)
Variable Interest Entity [Line Items]
Number of variable interest entities (VIEs) | Entity	3
Variable Interest Entities Assets	$ 11,800	$ 11,285
Total assets of the entity	11,800	$ 11,300
Variable Interest Entity One | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Variable interest entity financial support	700
Variable Interest Entities Assets	3,900
Variable Interest Entity One and Two | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Variable interest entity financial support	4,700
Variable Interest Entities Assets	$ 7,100

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. 06, 2016	Dec. 29, 2015
Variable Interest Entity [Line Items]
Variable Interest Entities Assets	$ 11,800	$ 11,285
Variable Interest Entities Assets and Liabilities, Net	11,800	11,285
Current assets
Variable Interest Entity [Line Items]
Variable Interest Entities Assets	1,538	1,201
Fixed assets, net
Variable Interest Entity [Line Items]
Variable Interest Entities Assets	9,418	9,245
Other assets
Variable Interest Entity [Line Items]
Variable Interest Entities Assets	844	839
Current liabilities
Variable Interest Entity [Line Items]
Variable Interest Entities Liabilities	1,465	1,228
Long-term debt
Variable Interest Entity [Line Items]
Variable Interest Entities Liabilities	13,128	13,026
Other long-term liabilities
Variable Interest Entity [Line Items]
Variable Interest Entities Liabilities	24,568	23,817
Noncontrolling interest
Variable Interest Entity [Line Items]
Variable Interest Entities Assets and Liabilities, Net	5,459	5,619
Company capital
Variable Interest Entity [Line Items]
Variable Interest Entities Assets and Liabilities, Net	$ (32,820)	$ (32,405)

INVESTMENTS (Narrative) (Detail

INVESTMENTS (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		8 Months Ended
	Sep. 06, 2016	Sep. 08, 2015	Sep. 06, 2016	Sep. 08, 2015	Dec. 29, 2015
Schedule of Equity Method Investments [Line Items]
Return on Equity Investment included in Investment Income	$ 0	$ 2	$ 0	$ 3.5
Equity method investments	0.4		0.4		$ 0.5
Avendra LLC
Schedule of Equity Method Investments [Line Items]
Equity method investments	$ 1.4		$ 1.4		$ 2
Equity method investment ownership percentage	10.20%		10.20%
Volume rebates	$ 0	$ 0	$ 2.9	$ 2.5

FAIR VALUE (Schedule of Fair Va

FAIR VALUE (Schedule of Fair Value) (Details) - USD ($) $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 06, 2016	Sep. 08, 2015	Sep. 06, 2016	Sep. 08, 2015	Dec. 29, 2015
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	$ 5,000		$ 5,000		$ 5,500
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	$ 0	0	$ 0
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	900	800	900	1,800
Cost-method Investments and Other Assets [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other Assets, Fair Value Disclosure	0		0
Cost-method Investments and Other Assets [Member] | Impairment Of Assets [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other Asset Impairment Charges	700	$ 0	1,200	$ 0
Reported Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	1,070,523		1,070,523		1,069,463
Reported Value Measurement [Member] | Level 2 (1)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	1,019,983		1,019,983		1,019,511
Reported Value Measurement [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	50,540		50,540		49,952
Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	1,090,050		1,090,050		1,061,419
Estimate of Fair Value Measurement [Member] | Level 2 (1)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	1,048,500		1,048,500		1,020,625
Estimate of Fair Value Measurement [Member] | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of debt obligations	$ 41,550		$ 41,550		$ 40,794

PROPERTY AND EQUIPMENT (Schedul

PROPERTY AND EQUIPMENT (Schedule of Property and Equipment) (Details) - USD ($) $ in Thousands	Sep. 06, 2016	Dec. 29, 2015
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,152,511	$ 2,076,480
Accumulated depreciation	(597,411)	(541,960)
Total	1,555,100	1,534,520
Land and non-depreciable land improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	602,914	600,819
Depreciable land improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	490,420	478,352
Buildings and recreational facilities
Property, Plant and Equipment [Line Items]
Property and equipment, gross	530,274	511,124
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	291,086	264,129
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	114,509	111,184
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	104,891	97,459
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 18,417	$ 13,413

PROPERTY AND EQUIPMENT (Narrati

PROPERTY AND EQUIPMENT (Narrative) (Details) - USD ($) $ in Thousands	8 Months Ended
	Sep. 06, 2016	Sep. 08, 2015
Property, Plant and Equipment [Line Items]
Proceeds from insurance	$ 4,434	$ 0
Fair Value, Inputs, Level 3 [Member] | Certain property and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Fair Value Disclosure	$ 0	$ 0

GOODWILL AND INTANGIBLE ASSET44

GOODWILL AND INTANGIBLE ASSETS (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 06, 2016	Sep. 08, 2015	Sep. 06, 2016	Sep. 08, 2015
Finite-Lived Intangible Assets [Line Items]
Amortization	$ 300	$ 700	$ 1,378	$ 2,040
Intangible Asset Disposals	0	0	1,100	0
Impairment Of Assets [Member] | Fair Value, Inputs, Level 3 [Member] | Management Contracts
Finite-Lived Intangible Assets [Line Items]
Impairment of Intangible Assets, Finite-lived	$ 200	$ 300	$ 200	$ 300

GOODWILL AND INTANGIBLE ASSET45

GOODWILL AND INTANGIBLE ASSETS (Schedule of Intangible Assets and Goodwill) (Details) - USD ($) $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 06, 2016	Sep. 08, 2015	Sep. 06, 2016	Sep. 08, 2015	Dec. 29, 2015
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Finite-Lived Intangible Assets, Net	$ 2,791		$ 2,791
Intangible Assets, Gross (Excluding Goodwill)	33,388		33,388		$ 34,783
Accumulated Amortization	(3,655)		(3,655)		(3,531)
Intangible Assets, Net (Excluding Goodwill)	29,733		29,733		31,252
Goodwill	312,811		312,811		312,811
Intangible Asset Disposals	0	$ 0	1,100	$ 0
Member Relationships
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Intangible assets with finite lives	2,866		2,866		2,866
Finite-Lived Intangible Assets, Net	512		512		959
Accumulated Amortization	(2,354)		(2,354)		(1,907)
Management Contracts
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Intangible assets with finite lives	3,580		3,580		3,959
Finite-Lived Intangible Assets, Net	2,279		2,279		2,971
Accumulated Amortization	(1,301)		$ (1,301)		(988)
Trade Names [Member]
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life			2 years
Intangible assets with finite lives	0		$ 0		1,100
Finite-Lived Intangible Assets, Net	0		0		464
Accumulated Amortization	0		0		(636)
Trade names
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Intangible assets with indefinite lives	24,790		24,790		24,790
Liquor Licenses
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Intangible assets with indefinite lives	2,152		$ 2,152		$ 2,068
Minimum [Member] | Member Relationships
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life			3 years
Minimum [Member] | Management Contracts
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life			1 year
Maximum [Member] | Member Relationships
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life			7 years
Maximum [Member] | Management Contracts
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Finite-Lived Intangible Asset, Useful Life			10 years
Fair Value, Inputs, Level 3 [Member] | Impairment Of Assets [Member] | Management Contracts
Indefinite Lived, Finite-Lived Intangible Assets and Goodwill [Line Items]
Impairment of Intangible Assets, Finite-lived	$ 200	$ 300	$ 200	$ 300

GOODWILL AND INTANGIBLE ASSET46

GOODWILL AND INTANGIBLE ASSETS (Schedule of Finite Lived Intangible Assets Future Amortization Expense) (Details) $ in Thousands	Sep. 06, 2016USD ($)
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Finite-Lived Intangible Assets, Amortization Expense, Remainder of Fiscal Year	$ 385
Finite-Lived Intangible Assets, Amortization Expense, Year Two	699
Finite-Lived Intangible Assets, Amortization Expense, Year Three	582
Finite-Lived Intangible Assets, Amortization Expense, Year Four	347
Finite-Lived Intangible Assets, Amortization Expense, Year Five	212
Finite-Lived Intangible Assets, Amortization Expense, Thereafter	566
Finite-Lived Intangible Assets, Net	$ 2,791

GOODWILL AND INTANGIBLE ASSET47

GOODWILL AND INTANGIBLE ASSETS (Schedule of Goodwill) (Details) - USD ($) $ in Thousands	Sep. 06, 2016	Dec. 29, 2015
Goodwill [Roll Forward]
Goodwill	$ 312,811	$ 312,811
Golf and Country Clubs
Goodwill [Roll Forward]
Goodwill	167,460	167,460
Business, Sports and Alumni Clubs
Goodwill [Roll Forward]
Goodwill	$ 145,351	$ 145,351

CURRENT AND LONG-TERM LIABILI48

CURRENT AND LONG-TERM LIABILITIES (Schedule of Current Liabilities) (Details) - USD ($) $ in Thousands	Sep. 06, 2016	Dec. 29, 2015
Payables and Accruals [Abstract]
Accrued compensation	$ 22,345	$ 27,247
Accrued interest	12,468	2,618
Other accrued expenses	8,351	7,576
Total accrued expenses	43,164	37,441
Accrual for Taxes Other than Income Taxes, Current	15,684	15,473
Accrued Income Taxes, Current	0	0
Total accrued taxes	15,684	15,473
Advance event and other deposits	34,720	18,708
Unearned dues	36,521	14,225
Deferred membership revenues	12,300	12,175
Insurance reserves	11,267	11,317
Dividends to owners declared, but unpaid	85	8,467
Other current liabilities	4,014	4,300
Total other current liabilities	$ 98,907	$ 69,192

CURRENT AND LONG-TERM LIABILI49

CURRENT AND LONG-TERM LIABILITIES (Schedule of Other Long Term Liabilities) (Details) - USD ($) $ in Thousands	Sep. 06, 2016	Dec. 29, 2015
Payables and Accruals [Abstract]
Uncertain tax positions	$ 7,663	$ 7,343
Deferred membership revenues	46,233	45,960
Casualty insurance loss reserves - long-term portion	16,431	14,659
Above market lease intangibles	282	352
Deferred rent	32,994	29,250
Accrued interest on notes payable related to Non-Core Development Entities	23,971	23,236
Other	3,206	2,857
Total other long-term liabilities	$ 130,780	$ 123,657

DEBT AND CAPITAL LEASES (Narrat

DEBT AND CAPITAL LEASES (Narrative) (Details) $ in Thousands	3 Months Ended	8 Months Ended		12 Months Ended
	Sep. 06, 2016USD ($)	Sep. 06, 2016USD ($)	Sep. 08, 2015	Dec. 29, 2015USD ($)	Aug. 09, 2016USD ($)	Jan. 25, 2016USD ($)	Dec. 15, 2015USD ($)	May 22, 2013USD ($)Option	Oct. 01, 2010USD ($)	Jul. 31, 2008USD ($)
Debt Instrument [Line Items]
Long-term Debt, Gross	$ 1,075,540	$ 1,075,540		$ 1,074,952
Revolving Credit Facility [Member] | Secured Credit Facilities Revolving Notes [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	$ 0	$ 0		$ 0
Debt Instrument, Interest Rate, Stated Percentage	3.52%	3.52%		3.42%
Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity	$ 145,000	$ 145,000
Line of Credit Facility, Current Borrowing Capacity	175,000	175,000				$ 175,000
Letters of Credit Outstanding, Amount	30,000	30,000
Line of Credit Facility, Additional Borrowing Capacity	125,000	125,000
Unsecured Debt [Member] | Senior Unsecured Notes 2015 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount							$ 350,000
Long-term Debt, Gross	$ 350,000	$ 350,000		$ 350,000
Debt Instrument, Interest Rate, Stated Percentage	8.25%	8.25%		8.25%			8.25%
Mortgages [Member] | Wells Fargo Mortgage Loan [Member]
Debt Instrument [Line Items]
Mortgage Loan Mortgage Obligation Face Amount					$ 37,000
Long-term Debt, Gross	$ 37,000	$ 37,000		$ 0
Debt Instrument, Interest Rate, Stated Percentage	3.42%	3.42%		0.00%
Mortgages [Member] | General Electric Capital Corporation Mortgage Loan [Member]
Debt Instrument [Line Items]
Mortgage Loan Mortgage Obligation Face Amount										$ 32,000
Long-term Debt, Gross	$ 0	$ 0		$ 29,112
Debt Instrument, Interest Rate, Stated Percentage	0.00%	0.00%		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	$ 0	$ 0		$ 3,173
Debt Instrument, Interest Rate, Stated Percentage	0.00%	0.00%		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	$ 0	$ 0		$ 3,842
Secured Debt [Member] | Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Senior Secured Leverage Ratio Required for Additional Revolver Capacity	3.50	3.50
Senior Secured Leverage Ratio Requirement	4.50	4.50
Total Leverage Ratio Required	5.75	5.75
Senior Secured Leverage Ratio Actual	2.93	2.93
Total Leverage Ratio Actual Amount	4.36	4.36
Long-term Debt, Gross	$ 675,000	$ 675,000		$ 675,000
Debt Instrument, Interest Rate, Stated Percentage	4.25%	4.25%		4.25%
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%		4.25%
Prime Rate [Member] | Mortgages [Member] | BancFirst Mortgage Loan [Member] [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	0.00%	0.00%		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%		3.25%
Thirty Days Libor [Member] | Option 1 [Member] | Mortgages [Member] | Wells Fargo Mortgage Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.90%
Debt Instrument, Interest Rate, Variable Percentage					2.90%
Thirty Days Libor [Member] | Option 1 [Member] | Mortgages [Member] | Atlantic Capital Bank Mortgage Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate				3.00%
Minimum [Member] | Option 2 [Member] | Mortgages [Member] | Wells Fargo Mortgage Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	0.25%	0.25%			0.25%
Maximum [Member] | Option 2 [Member] | Mortgages [Member] | General Electric Capital Corporation Mortgage Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				1.00%

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. 06, 2016	Dec. 29, 2015	Aug. 09, 2016	Dec. 15, 2015
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 1,075,540	$ 1,074,952
Capital leases	51,643	43,271
Long Term Debt and Capital Lease Obligations Current and Noncurrent	1,127,183	1,118,223
Less current portion	(18,725)	(20,414)
Long-term debt	1,090,735	1,079,320
Unsecured Debt | Senior Unsecured Notes 2015 [Member]
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 350,000	$ 350,000
Debt Instrument, Interest Rate, Stated Percentage	8.25%	8.25%		8.25%
Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity	$ 145,000
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums	$ (5,000)	$ (5,500)
Secured Debt [Member] | Secured Credit Facilities Term Loan | Fixed rate
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.25%	4.25%
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%	3.25%
Revolving Credit Facility [Member] | Secured Credit Facilities Revolving Notes [Member]
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 0	$ 0
Debt Instrument, Interest Rate, Stated Percentage	3.52%	3.42%
Mortgages [Member] | General Electric Capital Corporation Mortgage Loan [Member]
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 0	$ 29,112
Debt Instrument, Interest Rate, Stated Percentage	0.00%	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] | Wells Fargo Mortgage Loan [Member]
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 37,000	$ 0
Debt Instrument, Interest Rate, Stated Percentage	3.42%	0.00%
Mortgages [Member] | Wells Fargo Mortgage Loan [Member] | Fixed rate | Thirty Days Libor [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.90%
Debt Instrument, Interest Rate, Variable Percentage			2.90%
Mortgages [Member] | Atlantic Capital Bank Mortgage Loan
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 0	$ 3,173
Debt Instrument, Interest Rate, Stated Percentage	0.00%	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		3.00%
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	$ 0	$ 3,842
Mortgages [Member] | BancFirst Mortgage Loan [Member] [Member] | Prime Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	0.00%	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 | 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	$ 1,703	$ 1,988
Minimum [Member] | Mortgages [Member] | Wells Fargo Mortgage Loan [Member] | Fixed plus variable rate
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	0.25%		0.25%
Minimum [Member] | Other notes
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.75%	4.75%
Maximum [Member] | 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%
Maximum [Member] | Other notes
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.00%	6.00%
Secured Debt [Member] | Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Long-term Debt Carrying Value	$ 675,000	$ 675,000
Debt Instrument, Interest Rate, Stated Percentage	4.25%	4.25%
Loan Discount [Member] | Secured Debt [Member] | Secured Credit Facilities Term Loan
Debt Instrument [Line Items]
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums	$ (5,017)	$ (5,489)
Loan Origination Fees [Member]
Debt Instrument [Line Items]
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums	$ (12,706)	$ (13,000)

DEBT AND CAPITAL LEASES (Sche52

DEBT AND CAPITAL LEASES (Schedule of Long Term Debt maturities) (Details) - USD ($) $ in Thousands	Sep. 06, 2016	Dec. 29, 2015
Debt Disclosure [Abstract]
Debt, Remainder of 2016	$ 265
Capital Leases, Remainder of 2016	5,746
Total, 2016	6,011
Debt, 2017	1,068
Capital Leases, 2017	17,136
Total, 2017	18,204
Debt, 2018	1,086
Capital Leases, 2018	13,844
Total, 2018	14,930
Debt, 2019	35,565
Capital Leases, 2019	9,115
Total, 2019	44,680
Debt, 2020	96
Capital Leases, 2020	4,420
Total, 2020	4,516
Debt, Thereafter	1,037,460
Capital Leases, Thereafter	1,382
Total, Thereafter	1,038,842
Total, Debt	1,075,540
Total, Capital Leases	51,643	$ 43,271
Long Term Debt and Capital Lease Obligations Current and Noncurrent	$ 1,127,183

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 06, 2016USD ($)	Sep. 08, 2015	Sep. 06, 2016USD ($)	Sep. 08, 2015	Dec. 29, 2015USD ($)
Income Tax Disclosure [Abstract]
Foreign Jurisdictions in which the entity files Income Tax Returns	3		3
Effective Income Tax Rate Reconciliation, Percent	57.30%	63.00%	(9.90%)	5.40%
Federal statutory rate	35.00%	35.00%	35.00%	35.00%
Uncertain tax positions	$ 7,663		$ 7,663		$ 7,343
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	2,900		2,900		$ 2,300
Unrecognized Tax Benefits Maximum Impact To Effective Tax Rate	4,800		4,800
Tax Audit Year 2008 [Domain]
Income Tax Contingency [Line Items]
Tax Contingencies Subject To Compromise, Not Recorded	3,000		3,000
Tax Audit Year 2009 [Domain]
Income Tax Contingency [Line Items]
Unrecognized Tax Benefits	$ 4,400		$ 4,400

NEW AND ACQUIRED CLUBS AND CL54

NEW AND ACQUIRED CLUBS AND CLUB DIVESTITURES (Schedule of Recognized Indentifiable Assets Acquired and Liabilities Assumed) (Details) $ in Thousands	8 Months Ended	12 Months Ended
	Sep. 06, 2016USD ($)	Dec. 29, 2015USD ($)	Aug. 30, 2016USD ($)	Mar. 15, 2016USD ($)	Feb. 02, 2016USD ($)	Dec. 17, 2015USD ($)	Apr. 07, 2015USD ($)Club	Jan. 20, 2015USD ($)	Jan. 13, 2015USD ($)
Heritage Golf Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 3,200
Business Combination, Consideration Transferred	3,200
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables			$ 202
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other			156
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment			3,407
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other			(271)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt			(301)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net			3,193
Receivables, allowances			$ (6)
Santa Rosa Golf and Country Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	2,500
Business Combination, Consideration Transferred	2,500
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other				$ 267
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment				2,558
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other				(153)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt				(178)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net				$ 2,494
Marsh Creek Country Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	4,500
Business Combination, Consideration Transferred	$ 4,100
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other					$ 92
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment					4,491
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other					(477)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net					$ 4,106
Bernardo Heights Country Club [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		$ 2,700
Business Combination, Consideration Transferred		2,700
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other						$ 102
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment						2,840
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other						(104)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt						(134)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net						$ 2,704
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
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

NEW AND ACQUIRED CLUBS AND CL55

NEW AND ACQUIRED CLUBS AND CLUB DIVESTITURES Club Dispositions (Details) - Disposal Group, Not Discontinued Operations [Member] $ in Millions	8 Months Ended	12 Months Ended
	Sep. 06, 2016Club	Dec. 29, 2015USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Closed Clubs | Club	1
Management Agreement Terminations	2	10
Legacy Golf Club at Lakewood Ranch [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal | $		$ 0.6

SEGMENT INFORMATION (Schedule o

SEGMENT INFORMATION (Schedule of Segment Reporting Information, by Segment) (Details) $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 06, 2016USD ($)Reportable_Segment	Sep. 08, 2015USD ($)	Sep. 06, 2016USD ($)	Sep. 08, 2015USD ($)	Dec. 29, 2015USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | Reportable_Segment	2
Revenues	$ 259,332	$ 255,360	$ 743,179	$ 721,179
Total Assets	2,172,445		2,172,445		$ 2,135,251
Interest and investment income	(161)	(2,139)	(414)	(3,816)
Depreciation and amortization	(25,169)	(24,562)	(73,738)	(71,616)
Interest Expense	20,172	16,170	60,530	48,587
Interest and investment income	(1,212)	(1,584)	(3,910)	(5,144)
Loss On Disposals and Impairment Of Assets	(2,869)	(4,631)	(9,024)	(15,423)
Income/Loss from Discontinued and Divested Operations	36	18	(476)	(54)
EBITDA to Adjusted EBITDA Reconciliation, Non-cash adjustments	(272)	(463)	107	(1,389)
EBITDA to Adjusted EBITDA Reconciliation, Acquisition related costs	(156)	(838)	(1,099)	(3,697)
EBITDA to Adjusted EBITDA Reconciliation, Capital structure costs	(100)	(500)	(1,050)	(1,851)
EBITDA to Adjusted EBITDA Reconciliation, Centralization and transformation costs	(2,648)	(1,487)	(7,127)	(4,790)
EBITDA to Adjusted EBITDA Reconciliation, Other adjustments	(1,960)	(2,337)	(4,231)	(5,089)
Share-based Compensation	(1,880)	(1,295)	(4,877)	(3,510)
Corporate expenses and other operations Earnings Before Interest Taxes Depreciation Amortization	(7,733)	(9,213)	(36,542)	(33,475)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	2,765	3,203	(1,257)	(3,501)
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Revenues	6,218	5,087	15,058	13,141
Total Assets	474,814		474,814		490,980
Elimination of intersegment revenues and segment reporting adjustments
Segment Reporting Information [Line Items]
Revenues	(2,959)	(3,317)	(9,127)	(10,118)
Revenues relating to divested clubs (2)
Segment Reporting Information [Line Items]
Revenues	246	2,810	969	9,332
Golf and Country Clubs | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues	215,480	210,624	608,078	582,610
Total Assets	1,601,564		1,601,564		1,554,448
EBITDA	59,949	58,172	176,164	164,651
Business, Sports and Alumni Clubs | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenues	40,347	40,156	128,201	126,214
Total Assets	96,067		96,067		$ 89,823
EBITDA	6,790	5,954	24,662	22,657
Membership Dues Revenue [Domain]
Segment Reporting Information [Line Items]
Revenues	121,068	116,435	357,239	338,037
Food and Beverage Revenue [Domain]
Segment Reporting Information [Line Items]
Revenues	66,397	65,102	198,194	191,785
Golf Operations Revenue [Domain]
Segment Reporting Information [Line Items]
Revenues	48,139	49,118	123,063	123,217
Other Revenue Type [Domain]
Segment Reporting Information [Line Items]
Revenues	$ 23,728	$ 24,705	$ 64,683	$ 68,140

EARNINGS PER SHARE Earnings P57

EARNINGS PER SHARE Earnings Per Share Table (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 06, 2016	Sep. 08, 2015	Sep. 06, 2016	Sep. 08, 2015
Earnings Per Share [Abstract]
Net Income (Loss) Available to Common Stockholders, Basic	$ 1,170	$ 1,252	$ (1,894)	$ (3,166)
Net Income (Loss) Available to Common Stockholders, Diluted	$ 1,170	$ 1,252	$ (1,894)	$ (3,166)
WEIGHTED AVERAGE SHARES OUTSTANDING, BASIC	64,530	64,621	64,507	64,350
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements	126	282	0	0
WEIGHTED AVERAGE SHARES OUTSTANDING, DILUTED	64,656	64,903	64,507	64,350
Net income (loss) attributable to ClubCorp, Basic	$ 0.02	$ 0.02	$ (0.03)	$ (0.05)
Net income (loss) attributable to ClubCorp, Diluted	$ 0.02	$ 0.02	$ (0.03)	$ (0.05)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			100	300

EARNINGS PER SHARE Distributed

EARNINGS PER SHARE Distributed and Undistributed Earnings allocated to participating securities (Details) - USD ($) $ in Millions	3 Months Ended	8 Months Ended
	Sep. 06, 2016	Sep. 06, 2016
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Participating Securities, Distributed and Undistributed Earnings (Loss), Basic		$ 0.2
Maximum [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Participating Securities, Distributed and Undistributed Earnings (Loss), Basic	$ 0.1

EQUITY (Narrative) (Details)

EQUITY (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended	8 Months Ended
	Sep. 06, 2016	Sep. 06, 2016	Feb. 24, 2016	Sep. 24, 2013
Equity [Abstract]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 16	$ 16
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		2 years
Common Stock, Capital Shares Reserved for Future Issuance	1,200,000	1,200,000		4,000,000
Stock Repurchase Program, Authorized Amount			$ 50
Treasury Stock, Shares, Acquired	25,120	129,445
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 48.5	$ 48.5

EQUITY Disclosure of Compensati

EQUITY Disclosure of Compensation Related Costs, Share-based Payments (Details) - USD ($) $ in Thousands	3 Months Ended		8 Months Ended
	Sep. 06, 2016	Sep. 08, 2015	Sep. 06, 2016	Sep. 08, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity-based compensation included in Club Operating Costs	$ 810	$ 333	$ 2,076	$ 995
Equity-based compensation included in Selling, General & Administrative Expenses	1,070	962	2,801	2,515
Allocated Share-based Compensation Expense	1,880	1,295	4,877	3,510
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	(702)	(492)	(1,822)	(1,302)
Allocated Share-based Compensation Expense, Net of Tax	$ 1,178	$ 803	$ 3,055	$ 2,208

EQUITY Share-based Compensation

EQUITY Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares (Details)	8 Months Ended
	Sep. 06, 2016$ / sharesshares
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested balance at December 29, 2015 | shares	330,470
Non-vested balance at December 29, 2015 | $ / shares	$ 18.37
Granted | shares	876,418
Granted | $ / shares	$ 11.80
Vested | shares	(122,727)
Vested | $ / shares	$ 18.79
Forfeited | shares	(46,364)
Forfeited | $ / shares	$ 13.81
Canceled | shares	(29,521)
Canceled | $ / shares	$ 18.63
Non-vested balance at September 6, 2016 | shares	1,008,276
Non-vested balance at September 6, 2016 | $ / shares	$ 12.81
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested balance at December 29, 2015 | shares	227,410
Non-vested balance at December 29, 2015 | $ / shares	$ 18.49
Granted | shares	741,030
Granted | $ / shares	$ 9.87
Vested | shares	0
Vested | $ / shares	$ 0
Forfeited | shares	(63,878)
Forfeited | $ / shares	$ 16.09
Canceled | shares	0
Canceled | $ / shares	$ 0
Non-vested balance at September 6, 2016 | shares	904,562
Non-vested balance at September 6, 2016 | $ / shares	$ 11.60

EQUITY Dividends Declared (Deta

EQUITY Dividends Declared (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 10, 2016	Feb. 18, 2016	Dec. 09, 2015	Sep. 03, 2015	Jun. 25, 2015	Mar. 20, 2015	Sep. 06, 2016	Sep. 08, 2015	Sep. 06, 2016	Sep. 08, 2015
Equity [Abstract]
Cash dividends declared per common share	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0	$ 0.26	$ 0.26	$ 0.39
Dividends	$ 8,508	$ 8,520	$ 8,416	$ 8,416	$ 8,417	$ 8,399

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	Sep. 06, 2016USD ($)
Capital commitments
Loss Contingencies [Line Items]
Capital commitments	$ 22.4
Tax Audit Year 2009 [Domain]
Loss Contingencies [Line Items]
Unrecognized Tax Benefits	4.4
Tax Audit Year 2008 [Domain]
Loss Contingencies [Line Items]
Tax Contingencies Subject To Compromise, Not Recorded	$ 3

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - Equity Method Investment - USD ($) $ in Millions	8 Months Ended
	Sep. 06, 2016	Sep. 08, 2015	Dec. 29, 2015
Related Party Transaction [Line Items]
Management fees	$ 0.1	$ 0.1
Outstanding advances
Related Party Transaction [Line Items]
Receivables	0.1		$ 0.1
Volume rebates
Related Party Transaction [Line Items]
Receivables	$ 3.3		$ 3.2

SUBSEQUENT EVENTS (Narrative) (

SUBSEQUENT EVENTS (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	Sep. 29, 2016	Jun. 10, 2016	Feb. 18, 2016	Dec. 09, 2015	Sep. 03, 2015	Jun. 25, 2015	Mar. 20, 2015	Sep. 06, 2016	Sep. 08, 2015	Sep. 06, 2016	Sep. 08, 2015	Sep. 30, 2016	Dec. 29, 2015
Subsequent Event [Line Items]
Dividends		$ 8,508	$ 8,520	$ 8,416	$ 8,416	$ 8,417	$ 8,399
Cash dividends declared per common share		$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0.13	$ 0	$ 0.26	$ 0.26	$ 0.39
Subsequent Event [Member]
Subsequent Event [Line Items]
Dividends	$ 8,500
Cash dividends declared per common share	$ 0.13
Secured Debt [Member] | Secured Credit Facilities Term Loan | Option 1 [Member]
Subsequent Event [Line Items]
Debt Instrument, Interest Rate, Stated Percentage								4.25%		4.25%			4.25%
Secured Debt [Member] | Secured Credit Facilities Term Loan | Option 1 [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Debt Instrument, Interest Rate, Stated Percentage												4.00%
Libor Rate [Member] | Secured Debt [Member] | Secured Credit Facilities Term Loan | Option 2 [Member]
Subsequent Event [Line Items]
Debt Instrument, Interest Rate, Variable Percentage								3.25%		3.25%			3.25%
Libor Rate [Member] | Secured Debt [Member] | Secured Credit Facilities Term Loan | Option 2 [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Debt Instrument, Interest Rate, Variable Percentage												3.00%