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RELATED PARTY TRANSACTIONS | 9 Months Ended
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Sep. 23, 2020
Related Party Transactions [Abstract] |
RELATED PARTY TRANSACTIONS | RELATED PARTY TRANSACTIONS Union Square Hospitality Group The Chairman of our Board of Directors serves as the Chief Executive Officer of Union Square Hospitality Group, LLC. As a result, Union Square Hospitality Group, LLC and its subsidiaries, set forth below, are considered related parties. Hudson Yards Sports and Entertainment In fiscal 2011, we entered into a Master License Agreement (as amended, "MLA") with Hudson Yards Sports and Entertainment LLC ("HYSE") to operate Shake Shack branded limited menu concession stands in sports and entertainment venues within the United States. In February 2019, the agreement was assigned to Hudson Yards Catering ("HYC"), the parent of HYSE. The agreement expires in January 2027 and includes five consecutive five-year renewal options at HYC's option. As consideration for these rights, HYC pays us a license fee based on a percentage of net food sales, as defined in the MLA. HYC also pays us a percentage of profits on sales of branded beverages, as defined in the MLA.
|  |  | Thirteen Weeks Ended |  | Thirty-Nine Weeks Ended
| Classification |  | September 23 2020 |  | September 25 2019 |  | September 23 2020 |  | September 25 2019
Amounts received from HYC | Licensing revenue |  | $ | 26 |  |  | $ | 250 |  |  | $ | 60 |  |  | $ | 401 |
| Classification |  | September 23 2020 |  | December 25 2019
Amounts due from HYC | Accounts Receivable |  | $ | 9 |  |  | $ | 47 |
Madison Square Park Conservancy The Chairman of our Board of Directors serves as a director of the Madison Square Park Conservancy ("MSP Conservancy"), with which we have a license agreement and pay license fees to operate our Madison Square Park Shack.
|  |  | Thirteen Weeks Ended |  | Thirty-Nine Weeks Ended
| Classification |  | September 23 2020 |  | September 25 2019 |  | September 23 2020 |  | September 25 2019
Amounts paid to MSP Conservancy | Occupancy and related expenses |  | $ | 173 |  |  | $ | 138 |  |  | $ | 392 |  |  | $ | 692 |
| Classification |  |  |  |  |  | September 23 2020 |  | December 25 2019
Amounts due to MSP Conservancy | Accrued expenses |  |  |  |  |  | $ | 249 |  |  | $ | 53 |
Share Our Strength The Chairman of our Board of Directors serves as a director of Share Our Strength, for which Shake Shack holds the "Great American Shake Sale" to raise money and awareness for childhood hunger. During the Great American Shake Sale, we encourage guests to donate money to Share Our Strength's No Kid Hungry campaign in exchange for a coupon for a free shake. All of the guest donations we collect go directly to Share Our Strength. Amounts raised through donations during the thirteen weeks ended September 25, 2019, were payable to Share Our Strength as of September 25, 2019.
|  |  | Thirteen Weeks Ended |  | Thirty-Nine Weeks Ended
| Classification |  | September 23 2020 |  | September 25 2019 |  | September 23 2020 |  | September 25 2019
Amounts raised through donations | — |  | $ | — |  |  | $ | 190 |  |  | $ | — |  |  | $ | 190 |
Costs incurred for free shakes redeemed | General and administrative expenses |  | $ | — |  |  | $ | 30 |  |  | $ | — |  |  | $ | 30 |
Olo, Inc. The Chairman of our Board of Directors serves as a director of Olo, Inc. (formerly known as "Mobo Systems, Inc."), a platform we use in connection with our mobile ordering application. No amounts were due to Olo as of September 23, 2020 and December 25, 2019, respectively.
|  |  | Thirteen Weeks Ended |  | Thirty-Nine Weeks Ended
| Classification |  | September 23 2020 |  | September 25 2019 |  | September 23 2020 |  | September 25 2019
Amounts paid to Olo | Other operating expenses |  | $ | 75 |  |  | $ | 44 |  |  | $ | 169 |  |  | $ | 122 |
Square, Inc. Our Chief Executive Officer is a member of the Board of Directors of Square, Inc. ("Square"). We currently use certain point-of-sale applications, payment processing services, hardware and other enterprise platform services in connection with the processing of a limited amount of sales at certain of our locations, sales for certain off-site events and in connection with our kiosk technology. No amounts were due to Square as of September 23, 2020 and December 25, 2019, respectively.
|  |  | Thirteen Weeks Ended |  | Thirty-Nine Weeks Ended
| Classification |  | September 23 2020 |  | September 25 2019 |  | September 23 2020 |  | September 25 2019
Amounts paid to Square | Other operating expenses |  | $ | 419 |  |  | $ | 487 |  |  | $ | 1,208 |  |  | $ | 1,195 |
Tax Receivable Agreement As described in Note 12, Income Taxes, we entered into a tax receivable agreement with certain members of SSE Holdings that provides for the payment by us of 85% of the amount of tax benefits, if any, that Shake Shack actually realizes or in some cases is deemed to realize as a result of certain transactions.
|  |  | Thirteen Weeks Ended |  | Thirty-Nine Weeks Ended
| Classification |  | September 23 2020 |  | September 25 2019 |  | September 23 2020 |  | September 25 2019
Amounts paid to members (inclusive of interest) | Other current liabilities |  | $ | — |  |  | $ | — |  |  | $ | 6,643 |  |  | $ | 707 |
| Classification |  |  |  |  | September 23 2020 |  | December 25 2019
Amounts due under the Tax Receivable Agreement | Other current liabilities Liabilities under tax receivable agreement, net of current portion |  |  |  |  | $ | 228,197 |  |  | $ | 234,426 |
Distributions to Members of SSE Holdings Under the terms of the SSE Holdings LLC Agreement, SSE Holdings is obligated to make tax distributions to its members. No tax distributions were payable to non-controlling interest holders as of September 23, 2020 and December 25, 2019, respectively.
|  |  | Thirteen Weeks Ended |  | Thirty-Nine Weeks Ended
| Classification |  | September 23 2020 |  | September 25 2019 |  | September 23 2020 |  | September 25 2019
Amounts paid to non-controlling interest holders | Net income attributable to non-controlling interests |  | $ | 164 |  |  | $ | 39 |  |  | $ | 478 |  |  | $ | 1,706 |

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- Definition The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -URI http://asc.fasb.org/topic&trid=2122745 + Details
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