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RELATED PARTY TRANSACTIONS | 3 Months Ended
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Mar. 31, 2021
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 |  |
| Classification |  | March 31 2021 |  | March 25 2020 |  |  |  |
Amounts received from HYC | Licensing revenue |  | $ | — |  |  | $ | 22 |  |  |  |  |
| Classification |  | March 31 2021 |  | December 30 2020
Amounts due from HYC | Accounts Receivable |  | $ | — |  |  | $ | 8 |
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. No amounts were due to MSP Conservancy as of both March 31, 2021 and December 30, 2020.
|  |  | Thirteen Weeks Ended |  |
| Classification |  | March 31 2021 |  | March 25 2020 |  |  |  |
Amounts paid to MSP Conservancy | Occupancy and related expenses |  | $ | 215 |  |  | $ | 219 |  |  |  |  |
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 both March 31, 2021 and December 30, 2020.
|  |  | Thirteen Weeks Ended |  |
| Classification |  | March 31 2021 |  | March 25 2020 |  |  |  |
Amounts paid to Olo | Other operating expenses |  | $ | 147 |  |  | $ | 52 |  |  |  |  |
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.
|  |  | Thirteen Weeks Ended |  |
| Classification |  | March 31 2021 |  | March 25 2020 |  |  |  |
Amounts paid to Square | Other operating expenses |  | $ | 462 |  |  | $ | 571 |  |  |  |  |
|  |  | Thirteen Weeks Ended |  |
| Classification |  | March 31 2021 |  | March 25 2020 |  |  |  |
Amounts due to Square | Accounts Payable |  | $ | 9 |  |  | $ | — |  |  |  |  |
USHG Acquisition Corp. Our Chief Executive Officer has been appointed to the board of directors of USHG Acquisition Corp. in which the Chairman of our Board of Directors serves as the chairman of the board of directors of USHG Acquisition Corp. USHG Acquisition Corp. is a newly organized blank check company incorporated for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses or entities. No amounts were due to or due from USHG Acquisition Corp as of both March 31, 2021 and December 30, 2020. Tax Receivable Agreement As described in Note 10, 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 |  |
| Classification |  | March 31 2021 |  | March 25 2020 |  |  |  |
Amounts paid to members (inclusive of interest) | Other current liabilities |  | $ | — |  |  | $ | 6,569 |  |  |  |  |
| Classification |  | March 31 2021 |  | December 30 2020
Amounts due under the Tax Receivable Agreement | Other current liabilities Liabilities under tax receivable agreement, net of current portion |  | $ | 234,048 |  |  | $ | 232,954 |
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 March 31, 2021 and December 30, 2020, respectively.
|  |  | Thirteen Weeks Ended |  |
| Classification |  | March 31 2021 |  | March 25 2020 |  |  |  |
Amounts paid to non-controlling interest holders | Non-controlling interests |  | $ | 467 |  |  | $ | 305 |  |  |  |  |

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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://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -URI http://asc.fasb.org/topic&trid=2122745 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864 + Details
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