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INCOME TAXES - Reconciliation of Federal Tax Rate (Details)
12 Months Ended
Dec. 29, 2013
Dec. 30, 2012
Jan. 01, 2012
Effective Income Tax Rate, Continuing Operations, Tax Rate Reconciliation [Abstract]      
Statutory federal income tax rate 35.00% 35.00% 35.00%
State and local income taxes 3.60% (0.60%) 4.80%
Meals and entertainment (1.20%) (0.40%) (0.60%)
Deficiencies on equity awards (2.40%) (2.40%) (0.40%)
Valuation allowance 8.90% (34.70%) (309.30%)
Permanent and other items (2.00%) 1.20% (1.30%)
Effective tax rate 41.90% (1.90%) (271.80%)