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Reorganization and Realignment Costs
 6 Months Ended
Jun. 30, 2024
Restructuring and Related Activities [Abstract]  
Reorganization and Realignment Costs Reorganization and Realignment Costs
The following is a summary of the initiatives included in “Reorganization and realignment costs:”
Three Months EndedSix Months Ended
June 30,
2024		July 2,
2023		June 30,
2024		July 2,
2023
Organizational redesign$2,409 $670 $8,031 $7,407 
Other reorganization and realignment plans43 11 94 82 
Reorganization and realignment costs$2,452 $681 $8,125 $7,489 

Organizational Redesign

In February 2023, the Board of Directors approved a plan to redesign the Company’s organizational structure to better support the execution of the Company’s long-term growth strategy by maximizing organizational efficiency and streamlining decision making (the “Organizational Redesign Plan”). As a result of the Organizational Redesign Plan, the Company held its general and administrative expense in 2023 relatively flat compared with 2022. Additionally, in January 2024, the Board of Directors announced the appointment of Kirk Tanner as the Company’s new President and Chief Executive Officer, effective February 5, 2024. Mr. Tanner succeeded Todd A. Penegor, the Company’s previous President and Chief Executive Officer, who departed from the Company in February 2024. The Company expects to incur total costs of approximately $18,000 related to the Organizational Redesign Plan, including costs related to the succession of the President and Chief Executive Officer role. During the six months ended June 30, 2024 and July 2, 2023, the Company recognized costs totaling $8,031 and $7,407, respectively, which primarily included severance and related employee costs. The Company expects to incur additional costs aggregating approximately $1,200, comprised of (1) severance and related employee costs of approximately $400 and (2) share-based compensation of approximately $800. The Company expects costs related to the Organizational Redesign Plan to continue into 2026.

The following is a summary of the costs recorded as a result of the Organizational Redesign Plan:
Three Months EndedSix Months EndedTotal Incurred Since Inception
June 30,
2024		July 2,
2023		June 30,
2024		July 2,
2023
Severance and related employee costs$1,948 $21 $7,310 $5,560 $13,553 
Recruitment and relocation costs— 86 82 164 636 
Third-party and other costs14 386 64 731 1,060 
1,962 493 7,456 6,455 15,249 
Share-based compensation (a)447 177 575 952 1,846 
Total organizational redesign$2,409 $670 $8,031 $7,407 $17,095 
_______________

(a)Primarily represents the accelerated recognition of share-based compensation resulting from the termination of employees under the Organizational Redesign Plan.
As of June 30, 2024, the accruals for the Organizational Redesign Plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $4,558 and $2,211, respectively. The tables below present a rollforward of our accruals for the Organizational Redesign Plan.
Balance
December 31,
2023
ChargesPayments
Balance
June 30,
2024
Severance and related employee costs$1,692 $7,310 $(2,233)$6,769 
Recruitment and relocation costs— 82 (82)— 
Third-party and other costs— 64 (64)— 
$1,692 $7,456 $(2,379)$6,769 

Balance
January 1,
2023		ChargesPaymentsBalance
July 2,
2023
Severance and related employee costs$— $5,560 $(2,405)$3,155 
Recruitment and relocation costs— 164 (164)— 
Third-party and other costs— 731 (731)— 
$— $6,455 $(3,300)$3,155 

Other Reorganization and Realignment Plans

Costs incurred under the Company’s other reorganization and realignment plans were not material during the six months ended June 30, 2024 and July 2, 2023. The Company does not expect to incur any material additional costs under these plans.