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Papa John's Marketing Fund, Inc.
6 Months Ended
Jun. 26, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Papa John's Marketing Fund, Inc. Papa John’s Marketing Fund, Inc.
PJMF collects a percentage of revenues from Company-owned and franchised restaurants in the United States, for the purpose of designing and administering advertising and promotional programs for all participating domestic restaurants. Contributions and expenditures are reported on a gross basis in the Condensed Consolidated Statements of Operations within Other revenues and Other expenses.

Assets and liabilities of PJMF, which are restricted in their use, included in the Condensed Consolidated Balance Sheets were as follows (in thousands):
June 26,
2022
December 26, 2021
Assets
Current assets:
Cash and cash equivalents$16,886 $24,481 
Accounts receivable, net13,523 14,150 
Income tax receivable44 300 
Prepaid expenses and other current assets2,012 1,718 
Total current assets32,465 40,649 
Deferred income taxes592 614 
Total assets$33,057 $41,263 
Liabilities
Current liabilities:
Accounts payable$278 $140 
Income and other taxes payable
Accrued expenses and other current liabilities32,805 40,154 
Current deferred revenue3,479 4,317 
Total current liabilities 36,564 44,613 
Deferred revenue1,978 2,478 
Total liabilities$38,542 $47,091