SUBSEQUENT EVENTS	12 Months Ended
Jan. 01, 2017
Subsequent Events [Abstract]
Subsequent Events Disclosure [Text Block]	(20) SUBSEQUENT EVENTS The Company evaluated for the occurrence of subsequent events through the issuance date of the Company’s financial statements. No other recognized or non-recognized subsequent events occurred that require recognition or disclosure in the consolidated financial statements except as noted below. On January 8, 2017 the Company closed its Stillwater, Minnesota restaurant. This restaurant was written down to anticipated net realizable value during the third quarter of 2016. On February 19, 2017 a franchisee closed the Evergreen Park, Illinois restaurant. As this is a location for which we have an ongoing lease for an additional six years with a sublease to the franchisee, there is a risk that the franchisee will provide notice to the Company, making the Company responsible for the remaining approximately $700,000 of related lease payments. If this occurs, it is unclear whether a new sub lessee would be identified by the Company. We recorded a lease reserve of approximately $487,000 in February 2017 related to this closure. On February 19, 2017 the Company closed its Falls Church, Virginia restaurant. This restaurant was written down to anticipated net realizable value during the third quarter of 2016.

(20) SUBSEQUENT EVENTS

The Company evaluated for the occurrence of subsequent events through the issuance date of the Company’s financial statements. No other recognized or non-recognized subsequent events occurred that require recognition or disclosure in the consolidated financial statements except as noted below.

On January 8, 2017 the Company closed its Stillwater, Minnesota restaurant. This restaurant was written down to anticipated net realizable value during the third quarter of 2016.

On February 19, 2017 a franchisee closed the Evergreen Park, Illinois restaurant. As this is a location for which we have an ongoing lease for an additional six years with a sublease to the franchisee, there is a risk that the franchisee will provide notice to the Company, making the Company responsible for the remaining approximately $700,000 of related lease payments. If this occurs, it is unclear whether a new sub lessee would be identified by the Company. We recorded a lease reserve of approximately $487,000 in February 2017 related to this closure.

On February 19, 2017 the Company closed its Falls Church, Virginia restaurant. This restaurant was written down to anticipated net realizable value during the third quarter of 2016.