(10) Retirement Savings Plans

3 Months Ended

Mar. 30, 2014

Retirement Savings Plans [Abstract]

Retirement Savings Plans Disclosure [Text Block]

(10)       Retirement Savings Plans

401(k) Plan

We have a pre-tax salary reduction/profit-sharing plan under the provisions of Section 401(k) of the Internal Revenue Code, which covers team members meeting certain eligibility requirements. In fiscal 2014, the Company will match 25.0% of the team member's contribution up to 4.0% of their earnings, and in fiscal 2013, the Company matched 25.0%, of the team member's contribution up to 4.0% of their earnings.Team Member contributions were approximately $145,000 and$135,000for the first quarter of fiscal years 2014 and 2013, respectively. The employer match was approximately$26,000 and $23,000for the first quarter of fiscal years 2014 and 2013, respectively. There were no discretionary contributions to the Planduring the first quarterof fiscal 2014or2013.

Non-Qualified Deferred Compensation Plan

We have a Non-Qualified Deferred Compensation Plan effective as of February 25, 2005 (the “Plan”). Eligible participants are those team members who are at the “director” level and above and who are selected by the Company to participate in the Plan. Participants must complete a deferral election each year to indicate the level of compensation (salary, bonus and commissions) they wish to have deferred for the coming year. This deferral election is irrevocable except to the extent permitted by the Plan administrator and the Regulations promulgated by the IRS. During fiscal 2013, we matched 25.0%, of the first 4.0% contributed and paid a declared interest rate of 6.0% on balances outstanding. The match percentages and declared interest rate will remain the same for fiscal 2014. The Board of Directors administers the Plan and may change the rate or any other aspects of the Plan at any time.

Deferral periods are limited to the earlier of termination of employment or not less than three calendar years following the end of the applicable Plan year. Extensions of the deferral period for a minimum of five years are allowed provided an election for extension is made at least one year before the first payment affected by the change. Payments can be in a lump sum or in equal payments over a two-, five- or ten-year period, plus interest from the commencement date.

The Plan assets are kept in an unsecured account that has no trust fund. In the event of bankruptcy, participants entitled to future payments under the Plan would have no greater rights than that of an unsecured general creditor of the Company and the Plan confer no legal rights for interest or claim on any specific assets of the Company. Benefits provided by the Plan are not insured by the Pension Benefit Guaranty Corporation (PBGC) under Title IV of the Employee Retirement Income Security Act of 1974 (“ERISA”), because the pension insurance provisions of ERISA do not apply to the Plan.

For the quarters ended March 30, 2014 and March 31,2013, eligible participants contributed approximately $35,000 to the Plan in each respective quarterand the Company provided matching funds and interest of approximately $19,000 and $18,000, respectively, net of distributions of $86,000 and $115,000 respectively. The balance of the Plan for the quarter ended March 30, 2014 andDecember 29, 2013 was approximately $862,000 and $895,000, respectively. Of this balance approximately $172,000 and $179,000was recorded in current liabilities and the remaining balance was recorded in other liabilities at March 30, 2014 and December 29, 2013, respectively.