The National Dipper November-December 2020

Dipper Vol. 38 No. 6

The National ®

THE MAGAZINE FOR FROZEN DESSERT RETAILERS

November/December 2022 $5.00

®

THE MAGAZINE FOR FROZEN DESSERT RETAILERS Published by United States Exposition Corp.

Vol. 38, No. 6 • November/December 2022

Features Promotion of the Year...................................................10 Clementine’s Naughty and Nice Ice Cream, St. Louis, MO Hippy Dippy Creamery, Marysville, MI A Little Something, Port Huron, MI Sugar Bowl, Decorah & Fayette, IA Whipty-Do!, Maineville, OH

2023 Promotion Planning Guide & Industry Events Calendar....................................14

Page 6 - Victoria Campbell named president of Electro Freeze.

Planning Now Tax Savings Later..................................18

by Mark E. Battersby

Departments Advertisers’ Index ......................22 Calendar .............................22 Editorial ..............................4 News .....................................5

Regional Yellow Pages ..............21 Subscription Card .......................24 Yellow Pages ..............................21

Page 7 - Janice R. Bryson passed away on October 8, 2022.

In The Next Issue • 31st Annual Source Book • Manufacturer Listings • Product Listings • Trade & Brand Names • State Distributor Listings • Inch Ads The National Dipper

November/December 2022

Page 8 - David Shirk joined RSG as strategic account manager.

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Editorial

Promotion of the Year I received five promotions for the Promotion of the Year Award and I want to thank each one of them for taking the time, first of all to do a promotion and then to submit it for consideration of the award. The promotions were submitted by Tamara Keefe, Clementine’s Naughty and Nice Ice Cream, St., Louis, Missouri; Matthew Faulkner, Hippy Dippy Creamery, Marysville, Michigan; Lucie DeLine, A Little Something, Port Huron, Michigan; Nathan & Brittany Todd, Sugar Bowl, Decorah & Fayette, Iowa; and Joe Fields, Whipty-Do!, Maineville, Ohio. And the winner is Clementine’s Naughty and Nice Ice Cream. You can read summaries of all the promotions beginning on page 10.

I know that this year was again challenging, to say the least, for many of you. It was difficult to find employees and to keep them. Here, where I live, there was, and still is, a “Help Wanted” sign in every retail business window in the village. And many of you had to shorten your hours and/or close early in the season after your college employees went back to school because you just could not find reliable team members.

Despite all of that, it was a good year for sales. People were tired of being locked up in their houses and finally got out and headed to the ice cream stores and restaurants. I hope your sales reflected an increase as well.

Many store owners are comparing this year’s sales to 2019, before the pandemic started.

Beginning on page 14 is the annual Promotion Planning Guide & Industry Events Calendar. I have included many celebrations of food events for 2023 as well as industry trade shows, distributor open houses, association meetings, seminars and classes. It is my hope that you will use this calendar to plan promotions and celebrations in your store throughout the coming year.

Finally, Mark E. Battersby shares his many tax saving strategies that you need to implement now, before the end of the year, for tax savings later when you file your taxes. His article begins on page 18.

Our next issue is the annual Source Book, the January/February 2023 issue. Questionnaires will be emailed to manufacturers and distributors for their FREE listing in the Source Book.

If you don’t receive a questionnaire, and want to be listed, please contact me at lynda@nationaldipper.com.

On a sad note, I wanted to mention that the gentleman who used to work for me, Jim Behrenfeld, passed away peacefully at 90 years old on October 21, 2022. He became a good friend and brought laughter to the office every day. He will be missed by his many friends and family.

Lynda Utterback Publisher/Editor

Questionnaires will be E-mailed in the next few weeks to manufacturers and distributors in the ice cream industry for their FREE listing in the 31st Annual National Dipper Source Book, the January/February 2023 issue. If you do not receive a questionnaire, and would like a FREE listing in the Source Book, call Lynda Utterback at 847/301-8400 or email her at lynda@nationaldipper.com. The deadline to return the questionnaire is December 9, 2022.

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THE MAGAZINE FOR FROZEN DESSERT RETAILERS

LYNDA UTTERBACK Publisher/Editor Editorial and Sales Office 1532 Oregon Trail Elk Grove Village, IL 60007 Phone: 847/301-8400 e-mail:lynda@nationaldipper.com Web: www.nationaldipper.com This publication is a member of: • New England Ice Cream Restaurant Association • National Ice Cream Mix Association • Great Lakes Ice Cream & Fast Food Association • The Ice Screamers The National Dipper (USPS 0001-374) (ISSN #0895-9722) is published six times a year, (Jan/Feb; Mar/Apr; May/June; Jul/Aug: Sep/Oct; Nov/Dec) by United States Exposition Corp., 1532 Oregon Trail, Elk Grove Village, IL 60007. 847/301-8400. The National Dipper serves ice cream retailers in the United States and Canada.

COPYRIGHT © 2022 UNITED STATES EXPOSITION CORPORATION. ALL RIGHTS RESERVED. The National Dipper Magazine and The National Dipper Source Books (the “Works”) contain proprietary information and are licensed, not sold. In consideration for the original subscriber of this copy of this work substantially completing and returning the subscription form to the publisher, which act shall be deemed sufficient evidence of said subscriber's acceptance of this non-exclusive, non-transferable, license, the publisher (a) grants the original subscriber only the limited right to use these works in that subscriber's business, provided that said subscriber does not sell, resell, reproduce, distribute, or transmit in any form or by any means, (by way of example and not limitation, photocopying or recording by or in an information storage retrieval system) these Works, either in part or in their entirety, without the prior written permission of the publisher. Without advance written permission from the copyright owner, no part of these publications may be sold, resold, reproduced, distributed, or transmitted in any form or by any means, including, without limitation, electronic, optical, or mechanical means (by way of example and not limitation, photocopying, or recording by or in an information storage retrieval system). For information on permission to copy material exceeding fair use from the National Dipper Source Book or other copies of The National Dipper, please contact: Lynda Utterback, Publisher/Editor, The National Dipper, 1532 Oregon Trail , Elk Grove Village, IL 60007; Telephone (847) 3018400. The “NATIONAL DIPPER” and the “ICE CREAM CONE DESIGN” are registered trademarks of JLM Unlimited, Inc. In new product items and trade news this publication acts only as a news reporting service and assumes no responsibility for the validity of claims or statements. Unsolicited material should be accompanied by return postage. The publisher assumes no responsibility for such material. All letters/e-mails sent to The National Dipper will be considered the property of The National Dipper.

Subscriptions are free to qualified recipients.

The National Dipper November/December 2022

News GLACIERPOINT ENTERPRISES, Inc., a portfolio company of Mill Point Capital LLC and parent company of E&M Logistics, Jack & Jill, Panza & Sons, Gillette Creamery and Southern Ice Cream, announced today that it has acquired Marina Ice Cream Corp. (“Marina”), a full-service direct store delivery (“DSD”) distributor of ice cream and other food & beverage products in the New York Metro area.

“The addition of Marina to the GlacierPoint platform is truly transformative, providing a new and highly complementary product portfolio to GlacierPoint’s existing New York Metro area footprint. We are now positioned to further elevate our exceptional level of both customer service and vendor loyalty, the hallmarks of GlacierPoint’s operating philosophy,” commented Jim Schubauer, CEO and Executive Chairman of GlacierPoint.

Mike Barone, Sr. added, “By combining Marina’s and GlacierPoint’s resources and expertise, I am extremely confident the platform will significantly enhance their efficiency in serving customers throughout its New York Metro area footprint. My entire family is excited about the combination and the future under GlacierPoint’s ownership.”

“The Barones have built a great business that is highly regarded throughout the DSD industry. We are excited to add Marina to the GlacierPoint network as we continue to expand the scope of the business,” said Mark Paolano, Partner of Mill Point.

About Marina Ice Cream Corp.

Founded in 1983 and headquartered in Queens, New York, Marina serves as the exclusive DSD distributor of Unilever ice cream and frozen products as well as other brands such as Breyer’s, Perry’s and Turkey Hill, among others. Marina’s customers consist of grocery store chains, independent supermarkets, delis, drugstores, convenience store chains and foodservice customers.

About GlacierPoint Enterprises GlacierPoint serves as the exclusive DSD distributor of Dreyer’s Grand Ice Cream and Unilever Ice Cream, featuring brands such as Häagen-Dazs, Ben & Jerry’s and Nestlé Ice Cream. In addition to ice cream, GlacierPoint also distributes a variety of fresh and frozen products, servicing a territory that spans from South Carolina to the U.S./Canadian border.

GlacierPoint distributes to a broad customer base comprised of grocery store chains, independent supermarkets, delis, drugstores, convenience store chains and foodservice customers. GlacierPoint is recognized as a leading distribution partner to suppliers and retailers with an extensive history of dependability, reliability and consistency.

About Mill Point Capital Mill Point is an operationally-oriented private equity firm targeting control investments in lower-middle market companies, with a focus on business services, IT services and industrials sectors in North America. Mill Point’s experienced team of investors and Executive Partners seek portfolio company value enhancement through rigorous implementation of transformative strategic initiatives and operational improvements. Mill Point is based in New York, NY. The National Dipper

November/December 2022

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News FILIPPO BERTI, Chairman and Chief Executive Officer of the Ali Group, announced Victoria Campbell has been named President of Electro Freeze, an Ali Group Company, effective September 1.

In this role, Campbell will continue to be responsible for the day-to-day management of the company. Campbell joined Electro Freeze in 2015 as Vice President of Finance. She came to the company from R.A. Jones & Company, part of Coesia, in Davenport, Iowa, where she was Controller in an industrial equipment manufacturing environment. As Vice President of Finance, Campbell was instrumental in implementing best practices in all areas of finance and accounting as well as operations. She was given additional responsibilities over the manufacturing and operations functions, and was eventually promoted to General Manager of Electro Freeze September 1, 2021.

As previously announced, Tom Hotard will be leaving his position as Chief Executive Officer of Electro Freeze to assume the position of Senior Vice President for Ali Group.

About the Ali Group Founded in 1963, the Ali Group is an Italian corporation with headquarters located in Milan, Italy, and North American operations based in Chicago, Illinois. Through its subsidiaries, the company designs, manufactures, markets and services a broad line of commercial and institutional foodservice equipment used by major restaurant and hotel chains, independent restaurants, hospitals, schools, airports, correctional institutions and canteens.

The Ali Group and its 95 global brands employ approximately 14,000 people in 34 countries and, in terms of sales, is the world’s largest group in this industry. It has 75 manufacturing facilities in 17 countries and sales and service subsidiaries throughout Europe, the Middle East, Africa, North America, South America, and Asia Pacific.

ANDY’S FROZEN Custard® is bringing the chill to Owasso! The award-winning frozen custard and treat shop known for its Made Fresh Hourly™ frozen custard and Baked Fresh Daily toppings, will open its first Owasso location on October 26 at 11502 E 96th St N. “After serving Andy’s™ to Tulsa residents for 10 years, we are thrilled to expand into Owasso and connect with residents as we become their treat of choice,” said Tulsa District Manager, Ashleigh Markland. “Owasso is the perfect location to add to the Andy’s family as the town prides itself in its charm and community focus, two things Andy’s also values.”

Following a visit to the Owasso Historical Museum, an afternoon stroll through Centennial Park, a round of golf at Bailey Ranch Golf Club, or an Owasso Athletics game, An6

dy’s menu offers the perfect sweet treat to end the day. In addition to a year-round menu, Andy’s offers specials that highlight the fruit, flavors, and festivals of the season. From now through Thanksgiving, guests can indulge in the cozy flavors of fall with the new S’mores Jackhammer™, which blends vanilla frozen custard with hot fudge and graham crackers and filled with marshmallow crème. For a taste of autumn that’s ahead of the carve, a whole slice of Baked Fresh Daily pumpkin pie is blended with Andy’s Made Fresh Hourly™ frozen custard to create the delectable Pumpkin Pie Concrete.

Beginning October 19, indulge in the “Words Can’t Describe It” Apple Pie Concrete that blends Andy’s Frozen Custard with a full slice of fresh baked apple pie, or the “Words Can’t Describe It” Apple Pie sundae that features delicious apple pie topped with Andy’s Frozen Custard and crème caramel.

Like Owasso, which takes great pride in its community, Andy’s incorporates 36 years of its own traditions to create memories one scoop of frozen custard at a time. Andy’s focus on heritage and the local community stems from its long history as a family-owned business with a desire to bring a slice of hometown America to each and every location. With a primary focus on product quality, Andy’s uses only the finest ingredients to ensure that the frozen custard is always fresh.

The ingredients are simple, with dairy sourced from a family-owned dairy farm in the upper Midwest. Secret ancestral recipes, such as Grandma Elaine’s rich, buttery shortcake and fudgy brownies, are baked fresh in-store and added as mix ins or toppings for an unmatched flavor experience.

Offering safe and lightning-fast drive-thru and walk-up service windows, customers can also grab a pint, quart or a ‘Pick 6™’ mix and match bundle on-the-go with Andy’s Anywhere™ to-go program. Perfect for tailgates, family celebrations, or an Autumn bonfire, Andy’s Anywhere is fresher than anything available in the grocery or convenience store.

Andy’s Anywhere also includes frozen to-go specialty pints, quarts and Quart Combos™.

Andy’s is currently hiring 30 associate and manager positions and will host a hiring fair from 9 a.m. to 6 p.m. on October 18 at the new Owasso store. The company believes in work-life balance, a clean family-friendly atmosphere, a fun experience with no fryers or grills, and the opportunity to grow with the company. Andy’s offers competitive pay, quarterly bonus opportunities and paid vacation, as well as health, dental, and vision insurance, in addition to a $100 hiring bonus for Owasso candidates.

Customers can download the Andy’s Frozen Custard app to join the Yum Squad loyalty club, recently named one of America’s Best Loyalty Programs 2022 by Newsweek magazine. In addition to receiving a free Concrete after the first visit, Yum Squad Members who sign up before the store opens on October 26 will receive an additional free Concrete and a chance to win Andy’s treats for a year. Yum Squad members can stay up-to-date on the latest from Andy’s, including news about seasonal menu offerings loaded with fresh fruit and baked goods, on Instagram (@andysoklahoma) and Facebook (@AndysOwassoOK96thSt) or via Andy’s website.

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November/December 2022

News JANICE R. BRYSON, 84, of Merrimack, NH passed away peacefully surrounded by her loving family on Saturday, October 8th, 2022 at Ledgewood Bay in Milford, NH. She was born in Manchester, NH, daughter of Forest and Rachel Goulet. Janice was a parishioner of Our Lady of Mercy Church. In her free time, she loved reading, sharing of recipes, the beach and babies. Spending time with her family and connecting with close friends were her favorite past-time. She was known as “the voice” of her cousin’s business, C.B. Sullivan Co. in Hooksett for 25+ years.

Janice will be deeply missed by her husband Robert Bryson, former Executive Direcctor of the New England Ice Cream Restaurant Association, children Steven M. DeSchuiteneer and his wife Terry of Warner, NH, Renee S. DeSchuiteneer of Greenfield, NH, Wayne DeSchuiteneer and his wife Tracy of Manchester, NH, Danielle Stewart and her husband Scot of Emerald Isle, NC, Jennifer Alberta and her husband Scott of Plymouth, MA, sister Suzanne Portinari and husband Joseph Portinari of Pembroke, NH, 9 Grandchildren, 2 Great-Grandchildren, nieces and nephews.

Janice was the most gracious hostess at the New England Ice Cream Restaurant Association meetings, greeting all who attended and making sure the hospitality suite was stocked with snacks.

A Mass of Christian Burial will take place at Our Lady of Mercy Church. 16 Baboosic Lake Road, Merrimack, NH on Wednesday, November 2nd at 10:00 AM. Burial will follow at St. Joseph Cemetery in Bedford, NH. Memorial contributions in Janice’s name may be made to www.catholiccharitiesusa.org HILL & MARKES, an 116-year-old wholesale distributor, is excited to announce the launch of their Backpack Giveback fundraiser. The company will be providing over 1,100 backpacks with supplies to schools in New York for the upcoming year.

“We are very proud to be able to support the communities that we live in and serve by providing backpacks and supplies for children in need,” said Bill Miller, Vice President of Purchasing and Marketing at Hill & Markes. “The excitement and appreciation expressed by the community has been overwhelming. It makes the work that goes into our Backpack Giveback program well worth it. We are grateful to have such giving employees and partners that make this all happen.”

Hill & Markes manufacturer partners, Essendant, Clorox, FoodHandler, Morcon, Kimberly-Clark, New York State Industries for the Disabled (NYSID) and more, contributed to the backpack giveback program with supplies and funds.

Hill & Markes employees, as well as members of NYSID The National Dipper

November/December 2022

Tips for Costing Ice Cream & Frozen Yogurt Cakes & Pies How to Cost:

• Mix • Soft & Hard Ice Cream • Soft Frozen Yogurt • Hard Frozen Yogurt • Crunch • Cake • Manufacturing • Preparation • Decoration • Packaging • Labor • Pricing

Tips for Costing Cones, Sundaes, Shakes & Other Goodies Using Soft or Hard Ice Cream or Frozen Yogurt How to Cost:

• Mix • Soft & Hard Ice Cream • Soft Frozen Yogurt • Hard Frozen Yogurt • Cones • Sundaes • Shakes • Mix-Ins • Sodas • Floats • and more

Learn from Cliff Freund, Cliff's Dairy Maid, an expert and store owner for over 40 years!

$15.99 each

SAVE–Order Both for $30. plus shipping & handling

Description

ORDER FORM

Total

Costing Cakes & Pies, $15.99, plus $2.00 s&h Costing Cones, Sundaes, $15.99, plus $2.00 s&h Both Manuals, $30.00 plus $4.00 s&h Illinois Residents add 9.5% sales tax Please allow 3-4 weeks for delivery.

Sorry, no phone or credit card orders.

TOTAL

Name

Company Address City

State

Zip

Make check payable to JLM Unlimited, Inc., 1030 West Devon Avenue Elk Grove Village, IL 60007 • Phone: 847-301-8400

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News volunteered to pack the supplies and deliver the backpacks, to make a difference in the lives of 1,100+ children and their families.

“Hill & Markes and our valued partners are committed to making a positive impact on many children this upcoming school year,” said Jason Packer, CEO at Hill & Markes. “It is fulfilling and rewarding to provide students with the supplies they need to focus on learning and growing.”

Giving back to the community is important to the Hill & Markes mission and remains a core pillar of the company.

Hill & Markes is a 116-year-old, award winning, wholesale distributor that supplies food service products, janitorial solutions, safety items, office supplies, packing and shipping products, and ice cream products to many integral and beloved businesses throughout New York State. Since 1906, Hill & Markes has been a distribution powerhouse in Upstate New York, providing innovative product solutions to customers that are cost-effective, as well as improve health and well-being in their facilities. Hill & Markes’ commitment to their customers’ positive experience is steadfast, rooted in long-lasting relationships and trusted expertise. Being a good corporate citizen is a core pillar of the company. They are faithfully committed to fostering an inclusive company culture and investing in the communities they serve.

REFRIGERATED SOLUTIONS Group (RSG), an industry leader in refrigerated equipment and service, recently announced an addition to their sales team.

David Shirk joined RSG as strategic account manager on October 3, 2022 and will report directly to Craig Hammel, director of strategic accounts.

Shirk has over 15 years of experience in the foodservice industry. Most recently, he was strategic account manager at Hoshizaki America where he worked with many distinguished restaurant chains and dealer partner teams in the Eastern U.S. Shirk said, “I’m honored to join the RSG family and be able to provide their quality products to the marketplace.”

“David’s passion for increasing revenue and cultivating long lasting, effective client relationships will assist RSG in reaching the next level and aligns with the dedication of the outstanding team we have already assembled. I am extremely excited to have David join the team,” said Hammel.

THE NATIONAL RESTAURANT Association sent a letter to U.S. Small Business Administration (SBA) Administrator Isabella Casillas Guzman seeking relief options for small business restaurant operators with COVID-19 Economic Injury Disaster Loans. The letter suggests three ways the SBA 8

can provide real relief for restaurants still struggling with economic hardship.

“As we know all too well, 90,000 restaurants closed due to COVID-19. Many of the restaurants still open today — particularly the 177,000 that were unable to receive a Restaurant Revitalization Fund grant — face an uncertain future,” said Sean Kennedy, executive vice president for Public Affairs at the National Restaurant Association. “An inflexible EIDL repayment process will likely trigger a second wave of closures. Restaurants, their employees, their customers and the communities served will be forever changed if these small businesses begin to fail.”

The letter asks the SBA to take these steps to help these restaurant operators: Eliminate the EIDL accrued interest debt incurred during the 30-month deferral period Lower interest rates from 3.75% to 1% for the duration of the loan to align the COVID-19 EIDL rate with the loan rate established by the Paycheck Protection Program (PPP) Create “good borrower” relief for hard-hit industries including restaurants, encouraging borrowers to establish a repayment plan and make required payments for 10 years with an SBA commitment to eliminate the remaining 20 years of EIDL obligation THE NATIONAL FROZEN & Refrigerated Foods Association (NFRA) has announced the winners of the Golden Penguin Awards for its 2022 June Dairy Month and Summer Favorites Ice Cream & Novelties promotions. NFRA promotions help the industry drive traffic in the frozen food and dairy aisles and increase sales for many categories and brands. In recognition of those efforts, NFRA has awarded 22 Gold awards and 16 Silver awards for June Dairy Month and 30 Gold awards and 31 Silver awards for Summer Favorites Ice Cream & Novelties.

The Golden Penguin Awards provide an opportunity for companies from any segment of the industry to be nationally recognized for excellence in merchandising and marketing frozen and refrigerated foods. The Gold winners were honored during the NFRA Convention, October 15-18, 2022, in Orlando, Fla. In addition, the highest scoring entry in each of the Overall Marketing Campaign subcategories were revealed as Top Marketers during the Tuesday, October 18 Awards Luncheon at the Convention.

NFRA’s Golden Penguin Awards program features ten categories that reflect today’s marketing practices, including: In-Store Display, In-Store Event, Community Involvement, Social Media Campaign, Private Brand Campaign and Overall Marketing Campaign with subcategories for – Retailer, Wholesaler, Manufacturer, Sales Agent and Local Association. Plus, the Top Marketer Awards honor the best of the best – only the highest scoring entry in each of the Overall Marketing Campaign subcategories will be named as Top Marketer.

The National Dipper

November/December 2022

The National Dipper November/December 2022

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Promotion of the Year 2022 This year five promotions were received for the Promotion of the Year Contest. They included: Tamara Keefe, Clementine’s Naughty and Nice Ice Cream, St. Louis, Missouri; Matthew Faulkner, Hippy Dippy Creamery, Marysville, Michigan; Lucie DeLine, A Little Something, Port Huron, Michigan; Nathan & Brittany Todd, Sugar Bowl, Decorah & Fayette, Iowa; and Joe Fields, Whipty-Do!, Maineville, Ohio.

The winner of the Promotion of the Year Contest is Clementine’s Naughty and Nice Ice Cream. Summaries of all of the promotions submitted are included in this issue.

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Thanks to all who took the time to do a promotion and to submit it for consideration of the award.

Clementine’s Naughty and Nice Ice Cream In the month of July, Clementine’s was pleased to inform the St. Louis community of the Wizards Collection and Giveaway. In honor of the 20th anniversary of the release of the first Harry Potter film, the objectives of this promotion were to increase foot traffic (and ultimately revenue) in shops and increase brand awareness and goodwill in St. Louis through an experiential contest.

There were four pillars to support this promotion.

1. New ice cream flavors to support the theme 2. Desirable prize 3. Clockwork Oracle passport 4. Full marketing campaign (instore and digital) The first pillar for our Wizards Collection promotion were the four limited time flavors inspired by the magical wizarding world, including; Buttered Beer: a devilishly delicious concoction of sweet cream, vanilla and butterscotch.

Chocolate Frog: an elixir of lime, coconut and a rich swirl of homemade hot fudge.

Fizzie Whizzle Bees: A sweet temptation made with pineapple, orange blossom water, and lemon with a sprinkle of coconut coated pink pop rocks.

Vegan Triple Berry Crumpet: A combination of super fruits in coconut milk and topped with a gluten free crumble of toasted coconut flakes and rolled oats.

The second pillar was a highly desirable contest prize, which included airfare, hotel and tickets to Universal Orlando for two for three nights and four days valued at approximately $10,000.

The third pillar of the Wizards Collection was our “Clockwork Oracle” passport. Participants in the contest collected a passport available at each location, which held stamp boxes for all six Clementine’s brick and mortar locations. In order to complete an entry for the giveaway, participants had to visit each Clementine’s location and receive the stamp for that corresponding location on the passport (no purchase necessary).

Completed passports with all six location stamps were entered

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November/December 2022

into submission boxes inspired by the goblet of fire.

The final pillar of the promotion included in-store and digital marketing campaigns. In shops, any Wizards Collection purchase, scoop or pint, qualified for a free Clementine’s golden snitch button. Each shop had location specific posters with colors to correspond to the colors represented on the passport. For National Ice Cream Day, a Harry Potter lookalike was present at each location to greet customers, explain Wizard Collection flavors, and of course, take photos! On the digital front, we shared mystical ice cream photos and videos to transport followers to another world.

In conclusion, we had 487 participants submit completed “Clockwork Oracle”’ passports for the Universal Studios giveaway. Our average sale in shop is $14 and if participants ordered ice cream at all six shops and we had 487 participants complete their passport, we generated approximately $40,000 of revenue from this promotion. In the month of July, we also secured 12 media hits highlighting the flavors and giveaway (Fox2, KMOV, RFT, Y98, KSDK, KTRS, Sauce Magazine, St. Louis Magazine) and had a reach of 48,481 accounts on Instagram (up 7.5% from the previous month) with 418 total comments and 55,859 on Facebook with 227 total comments for the month.

Hippy Dippy Creamery During the week of August 2228th we transformed our ice cream shop into the magical world of Harry Potter. We turned off all the lights and left on our neon lights and put up floating candles all throughout the shop.

Also, put in many decorations that themed with the event along with only playing the music from Harry Potter in the shop. On Wednesday, we showed the first Harry Potter movie in our outdoor seating area. We also had specials based on the Houses of Hogwarts.

We used social media to run a contest of which House sold the most specials, customers were encouraged to support their favorite House. One of our biggest specials was selling Butterbeer Shakes. We had many customers who bought both a shake and a House The National Dipper

special! Customers even showed up dressed to our theme!!

So was it worth it? YES. We increased sales by $3,500 compared to the week before and after our themed event. The social media engagement was astounding and spot on. Our cost for decorations was around $250.00.

About the movie equipment, we own our own setup so the cost was only my labor to setup and run it. The movie license was around $250 (we do a lot so we have a discounted rate). The night of the movie we increased sales by $1,200 that day alone. We can do this again next year and our cost even less because we have all the decorations.

People are still asking us for the Butterbeer shakes weeks after our event was over. I would highly recommend this type of themed week because of how easy it is to transform your shop.

November/December 2022

With simple and fun social media posts it makes them very desirable to share online.

A Little Something Kids and kids at heart got the chance to see fire trucks and get their picture taken with first responders and members of the military Friday in downtown Port Huron.

A Little Something is holding Ice Cream with a Fireman on July 1 during First Fridays, a monthly event centered around downtown Port Huron businesses.

Quay Street between Military Street and Black River Beauty Bar will be closed for First Fridays from 1 to 9 p.m., the ice cream event runs from 5 to 8 p.m.

A Little Something co-manager Lucie DeLine said the event will in11

clude the chance to see emergency vehicles up close and to meet and take photos with members of the Port Huron fire and police departments, as well

as members of the U.S. Navy, Army, Air Force, Marines and Coast Guard.

Sugar Bowl For other stores you can call them Gnome Sundaes, but when it comes to Nordic Fest (the annual festival every July in Decorah, Iowa) we take the Norwegian theme seriously. We wanted a product that brought tourists and local customers into the shop during our festival week, for a product they cannot order on a daily basis. Above all we wanted this item to be creative, fun and, well, FESTIVE! Using a double scoop of ice cream, topped with a hand-made flavored waffle kone, finish it off with whipped cream and a cherry and your gnome sundae is ready to put smiles on faces and blow up your social media accounts. A best selling item at our fest, we prefer using Salted Blue Corn

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Chip or Red Velvet flavored kones while the customer chooses their flavor of ice cream.

The Original Iskreme Nisse was created by Brittany & Nathan Todd at Sugar Bowl in Decorah Iowa (410 W Water Street, sugarbowl.decorah@gmail. com, 920-559-7097). Gnome Sundaes were our #6 top selling item, #5 top grossing item during the 4 day festival time period.

Whipty-Do Our 13th birthday occurred on May 15th this year and we used it as an opportunity to take on our biggest promotion yet and also were able to partner with another local business. The name of our promotion was “The Baker’s Dozen” and was based on the series of concerts by the band Phish. Their series of concerts featured a unique flavored theme each day, a commitment to no repeats in their set lists each night, and every attendee received a donut paired with that evening’s theme. Running with this idea, we partnered with Blossim Donuts, a local donut shop, to create a new menu item from us based around a donut from Blossim. Everyday from May 3rd through May 15th, we had a new menu item and have a commitment to never repeat it again. The themes were: Coconut, Strawberry, Red Velvet, Jam filled, Powdered,

Double Chocolate, Cinnamon, Jimmies, Maple, Holes, Lemon, Boston Cream, & Glazed. For example, on May 8th for the “Double Chocolate” theme, we dipped one of our homemade waffle bowls in chocolate enrober, rolled it in chocolate sprinkles, added chocolate ice cream, topped it with chocolate sauce, and added a chocolate cake donut from Blossim on the side. Once they were sold out for the day, they were gone and never to be repeated again.

To help build enthusiasm, our entire staff received limited edition tshirts with a Phish-themed take on our logo and a listing with the dates and flavor themes on the back along with the Blossim Donuts logo. We handed guests who purchased one of the items a punch card that looked like a concert ticket and was designed by our manager Jordan. Each punch card included all of the flavors/themes and any guests that got 8 punches received one of the limited edition t-shirts. In the end, we sold nearly 500 items and only missed selling out 1 day (of the 13.) Enthusiasm was high from our guests on our social media accounts and we typically had people in our drive-thru asking about the item before we officially posted it or, in one instance, less than 2 minutes after we posted it on Instagram & Facebook. We also were able to work with a local partner and make our guests aware of a new donut shop that had just recently opened. v

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Promotion Planning Guide & Industry Events Calendar 14

Here is the 2023 Promotion Planning Guide and Industry Events Calendar.

At the beginning of each month is a list of holidays and information about special celebrations during the month.

Following these dates are industry events. Since many of these industry events are listed so far in advance, please check with the company or association sponsoring the event to make sure the dates or locations are correct.

JANUARY National Candy Month National Hot Tea Month National Soup Month 1 – New Year’s Day 2 – National Cream Puff Day 2 – National Buffet Day 3 – National Chocolate Covered Cherry Day 5 – National Whipped Cream Day 8 – English Toffee Day 9 – National Apricot Day 10 – Bittersweet Chocolate Day 11 – National Milk Day 12 – National Hot Tea Day 13 – National Peach Melba Day 15 – Strawberry Ice Cream Day 16 – Fig Newton Day 16 – Martin Luther King, Jr. Birthday 19 – National Popcorn Day 22 – National Blonde Brownie Day 22 – Lunar New Year 22 – Chinese New Year 23 – National Pie Day 24 – National Peanut Butter Day 26 – National Peanut Brittle Day 27 – National Chocolate Cake Day 27 – Fun at Work Day 31 – National Hot Chocolate Day 8-14 – Penn State Ice Cream Short Course. The Nittany Lion Inn, State College, PA. Contact: Dr. Robert Roberts, Dept. of Food Science, Penn State University, Office of Conferences and Short Courses, 301 B Agricultural Administration Bldg., University Park, PA 16802. www.agsci.edu/icecream 11 – Make It Fresh! Seminar. Emery Thompson Machine, Brooksville, FL. Contact: Christi Brown, Emery Thompson Machine, 15350 Flight Path Dr., Brooksville, FL 34604.

718/588–7300. Fax: 352/796-0720. E– mail: christi@emerythompson.com

15-18 – National Ice Cream Mix Association (NICMA) Annual Meeting & Convention. Lago Mar Resort and Club, Fort Lauderdale, FL. Contact: NICMA, 2107 Wilson Blvd., Suite 600, Arlington, VA 22201. 703/2435630. gmobley@nmpf.org.

15-17 – Winter Fancy Food Show. Las Vegas Convention Center, Las Vegas, NV. Contact: Specialty Food Association, Inc., 136 Madison Ave., 12th Fl., New York, NY 10005. 212/482–6440.

Fax: 212/482–6459.

22-25 – Dairy Forum 2023. J.W. Marriott Orlando, Grande Lakes, Orlando, FL. Contact: International Dairy Foods Assn., 1250 H St., NW, Suite 900, Washington, DC 20005. 202/737– 4332. Fax: 202/331–7820. E–mail: register@idfa.org 27-29 – Ice Cream 101. Penn State University, University Park, PA. Contact: Kristin Smeltzer, Conference & Short Courses, 301B Ag Administration Bldg., Penn State University, University Park, PA 16802. 814/863– 7025. E–mail: kkw115@psu.edu FEBRUARY National Cherry Month National Chocolate Lover’s Month National Macadamia Nut Month National Snack Food Month 1 – National Baked Alaska Day 1 – National Dark Chocolate Day 2 – Groundhog Day 4 – National Eat Ice Cream for Breakfast Day 5 – World Nutella Day 6 – National Frozen Yogurt Day 9 – National Pizza Day 10 – Cream Cheese Brownie Day 11 – Peppermint Patty Day 12 – Lincoln’s Birthday 12 – Super Bowl 12 – National Plum Pudding Day 14 – Valentine’s Day 15 – National Gumdrop Day 16 – National Almond Day 17 – Washington’s Birthday 19 – National Chocolate Mint Day 20 – National Cherry Pie Day 20 – National Muffin Day 20 – Presidents’ Day

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21 – Mardi Gras 21 – National Sticky Bun Day 22 – Ash Wednesday 23 – National Banana Bread Day 25 – Chocolate Covered Nut Day 26 – National Pistachio Day 27 – Orthodox Lent 27 – National Strawberry Day 28 – Chocolate Soufflé Day 8 – Make It Fresh! Seminar. Emery Thompson Machine, Brooksville, FL. Contact: Christi Brown, Emery Thompson Machine, 15350 Flight Path Dr., Brooksville, FL 34604.

718/588–7300. Fax: 352/796-0720. E– mail: chrisit@emerythompson.com 9-11 – Great Lakes Ice Cream & Fast Food Association (GLIC & FFA) Annual Convention & Trade Show, Kellogg Arena, Battle Creek, MI. Contact: Susan Mesack, GLIC & FFA, P. O. Box 233, Swartz Creek, MI 48473.

810/618–0605. E–mail: glicffa@comcast.net 28 – Hill & Markes Food Service & Ice Cream Show. Rivers Casino, Schenectady, NY. Contact: Bill Miller, Hill & Markes, 1997 State Hwy. 5, South, Amsterdam, NY 12110. 518/6274445. bmiller@hillnmarkes.com

14 – National Potato Chip Day 17 – St. Patrick’s Day 18 – National Corn Dog Day 18 – National Sloppy Joe Day 19 – Chocolate Caramel Day 20 – Beginning of Spring 21 – California Strawberry Day 24 – National Cake Pops Day 24 – Chocolate Covered Raisins Day 25 – National Waffle Day 3 – Hill & Markes Ice Cream & Food Service & Ice Cream Show. Batavia Downs, Batavia, New York. Contact: Bill Miller, Hill & Markes, 1997 State Hwy. 5 South, Amsterdam, NY 12110.

518/627-4445. Fax: 518/842-1207. Email: bmiller@hillnmarkes.com 4-5 – Dingman’s Dairy Trade Show.

Hamilton Farms Golf Club, 1040 Potterville Rd., Gladstone, NJ 07934.

Contact: Joseph Orme, Dingman’s Dairy, 191 Pennsylvania Ave., Paterson, NJ 07503. 973/881-8622. Fax: 973/881-8655. E-mail: joe.orme@ dingmansdairy.biz

28-30 – International Pizza Expo. Las Vegas Convention Center, Las Vegas, NV. Contact: Emerald X, LLC, 31910 Del Obispo, #200, San Juan Capistrano, CA. 949/226-5700 MARCH National Frozen Food Month National Peanut Month

APRIL Grilled Cheese Month Florida Tomato Month Soft Pretzel Month Garlic Month 1 – April Fools’ Day 2 – PB&J Day 2 – Palm Sunday 3 – National Chocolate Mouse Day 5 – National Caramel Day 5 – National Pecan Day 5 – Passover Begins 6 – Caramel Popcorn Day 7 – Good Friday 9 – Easter Sunday 10 – National Cinnamon Roll Day 12 – Grilled Cheese Sandwich Day 12 – National Licorice Day 13 – National Peach Cobbler Day 16 – Orthodox Easter 18 – Income Taxes Due 18 – National Animal Cracker Day 21 – Banana Day 22 – Earth Day 22 – National Jelly Bean Day 26 – National Pretzel Day

The ECO SCOOP SHOWER To Order www.dipwell.com rinse@dipwell.com / 413-587-4673

1 – National Peanut Butter Lover’s Day 2 – National Banana Cream Pie Day 4 – National Pound Cake Day 4 – National Snack Day 5 – National Pountine Day 6 – National Oreo® Cookie Day 6 – National Frozen Food Day 7 – National Cereal Day 8 – International Women’s Day 8 – National Peanut Cluster Day 10 – Popcorn Lover Day 12 – National Milky Way Day 12 – Daylight Saving Time Begins

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26 – Administrative Professionals Day 26 – Holocaust Remembrance Day 28 – National Blueberry Pie Day 28 – Arbor Day 30 – National Bubble Tea Day 30 – Oatmeal Cookie Day 30 – National Raisin Day 5 – Make It Fresh! Seminar. Emery Thompson Machine, Brooksville, FL. Contact: Christi Brown, Emery Thompson Machine, 15350 Flight Path Dr., Brooksville, FL 34604.

718/588–7300. Fax: 352/796-0720. E– mail: christi@emerythompson.com MAY National Chocolate Custard Month National Egg Month National Hamburger Month National Strawberry Month 1 – May Day 1 – National Chocolate Parfait Day 2 – National Chocolate Truffle Day 3 – National Chocolate Custard Day 5 – Cinco de Mayo 6 – National Beverage Day 8 – National Coconut Cream Pie Day 9 – Butterscotch Brownie Day 12 – National Nutty Fudge Day 13 – National Apple Pie Day 14 – Mothers’ Day 15 – National Chocolate Chip Day 17 – National Walnut Day 17 – National Cherry Cobbler Day 19 – National Devil’s Food Cake Day 19 – National Pizza Party Day 20 – Armed Forces Day 21 – Strawberries & Cream Day 22 – National Vanilla Pudding Day 23 – National Taffy Day 26 – National Cherry Dessert Day 26 – Blueberry Cheesecake Day 27 – National Grape Popsicle Day 28 – National Hamburger Day 29 – Memorial Day 31 – National Macaroon Day 19-22 – National Restaurant Association Restaurant, Hotel–Motel Show.

McCormick Place, Chicago, IL. Contact: Winsight, LLC, e-mail: restaurant@maritz.com. 864/699-6935.

22-25 – Sweets & Snacks Expo. McCormick Place, Chicago, IL. Contact: National Confectioners Association, 1101 – 30th St., NW, #200, Washing16

ton, DC 20007. 202/534–1440.

JUNE National Candy Month National Dairy Month National Mango Month 2 – National Rocky Road Day 2 – National Donut Day 3 – National Egg Day 3 – National Chocolate Macaroons Day 7 – Chocolate Ice Cream Day 8 – Jelly–Filled Donut Day 10 – National Iced Tea Day 11 – German Chocolate Cake Day 12 – Peanut Butter Cookie Day 13 – Cupcake Lover’s Day 14 – Strawberry Shortcake Day 14 – Flag Day 16 – National Fudge Day 18 – Fathers’ Day 19 – Juneteenth 20 – National Ice Cream Soda Day 20 – Vanilla Milkshake Day 20 – Ice Cream Soda Day 21 – Beginning of Summer 21 – Peaches & Cream Day 21 – National Smoothie Day 22 – Chocolate Éclair Day 23 – Pecan Sandy Day 24 – Pralines Day 25 – National Strawberry Parfait Day 26 – Chocolate Pudding Day 27 – Ice Cream Cake Day 29 – National Bomb Pop Day 7 – Make It Fresh! Seminar. Emery Thompson Machine, Brooksville, FL. Contact: Christi Brown, Emery Thompson Machine, 15350 Flight Path Dr., Brooksville, FL 34604.

718/588–7300. Fax: 352/796-0720. E– mail: christi@emerythompson.com JULY National Ice Cream Month National Hot Dog Month National Blueberry Month National Watermelon Month 1 – Creative Ice Cream Flavor Day 3 – National Chocolate Wafer Day 4 – Independence Day 5 – Apple Turnover Day 5 – Graham Cracker Day 7 – Strawberry Sundae Day 7 – World Chocolate Day 8 – National Ice Cream Sundae Day

8 – Chocolate with Almonds Day 8 – National Blueberry Day 9 – National Sugar Cookie Day 11 – National Blueberry Muffin Day 12 – National Pecan Pie Day 15 – National Gummy Worm Day 15 – Tapioca Pudding Day 16 – National Ice Cream Day 17 – National Peach Ice Cream Day 19 – National Hot Dog Day 21 – Crème Brulee Day 22 – National Mango Day 23 – National Vanilla Ice Cream Day 25 – National Hot Fudge Sundae Day 26 – National Coffee Milkshake Day 28 – National Milk Chocolate Day 30 – National Cheesecake Day 30 – Friendship Day July – National Blueberry Month.

Contact: Tom Payne, U.S. Highbush Blueberry Council, 865 Woodside Way, San Mateo, CA 94401. 650/340– 8311. Fax: 650/340–8568. E–mail: jferrary@tjpmd.com AUGUST National Peach Month 1 – Raspberry Cream Pie Day 2 – National Ice Cream Sandwich Day 3 – National Watermelon Day 4 – Chocolate Chip Cookie Day 6 – National Root Beer Float Day 7 – Raspberry ‘N Cream Day 8 – National Frozen Custard Day 10 – National S’mores Day 11 – Raspberry Bombe Day 14 – National Creamsicle Day 15 – Lemon Meringue Pie Day 17 – National Vanilla Custard Day 18 – National Ice Cream Pie Day 18 – National Soft Serve Ice Cream Day 19 – National Aviation Day 20 – National Lemonade Day 20 – Chocolate Pecan Pie Day 21 – Senior Citizen Day 22 – National Spumoni Day 24 – National Peach Pie Day 25 – National Banana Split Day 26 – National Cherry Popsicle Day 30 – National Toasted Marshmallow Day 9 – Make It Fresh! Seminar. Emery Thompson Machine, Brooksville, FL. Contact: Christi Brown, Emery Thompson Machine, 15350 Flight

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Path Dr., Brooksville, FL 34604.

718/588–7300. Fax: 352/796-0720. E– mail: christi@emerythompson.com 22-23 – National Pizza & Pasta Show.

Donald E. Stevens Convention Center, Rosemont, IL. Contact: PMQ Pizza Media, 754/246-6112. info@nationalpizza show.com SEPTEMBER National Honey Month National Papaya Month 2 – National Blueberry Popsicle Day 4 – National Macadamia Nut Day 4 – Labor Day 6 – National Coffee Ice Cream Day 10 – National Hot Dog Day 10 – Grandparent’s Day 11 – Patriot Day 11 – National Hot Cross Bun Day 12 – National Chocolate Milkshake Day 13 – National Peanut Day 15 – Double Cheeseburger Day 16 – Rosh Hashanah Begins 18 – Cheeseburger Day 21 – National Pecan Cookie Day 22 –National Ice Cream Cone Day 22 – National White Chocolate Day 23 – Autumn Begins 23 – National Key Lime Pie Day 25 – Yom Kippur 27 – National Chocolate Milk Day 28 – Strawberry Cream Pie Day 29 – National Coffee Day 29 – National Mocha Day

23 – Boston Cream Pie Day 24 – United Nations Day 28 – National Chocolate Day 30 – National Candy Corn Day 31 – Halloween 31 – National Caramel Apple Day 11– Make It Fresh! Seminar. Emery Thompson Machine, Brooksville, FL. Contact: Christi Brown, Emery Thompson Machine, 15350 Flight Path Dr., Brooksville, FL 34604.

718/588–7300. Fax: 352/796-0720. E– mail: christi@emerythompson.com NOVEMBER National Georgia Pecan Month Peanut Butter Lover’s Month 4 – National Candy Day 5 – National Donut Day 5 – Daylight Savings Time Ends 7 – Election Day 8 – National Cappuccino Day 10 – National Vanilla Cupcake Day 11 – Veterans Day 11 – National Sundae Day 16 – National Fast Food Day 20 – National Peanut Butter Fudge Day

23 – National Cranberry Day 23 – National Cashew Day 23 – Thanksgiving Day 25 – National Parfait Day 25 – Small Business Saturday DECEMBER National Egg Nog Month National Pear Month 4 – National Cookie Day 7 – National Cotton Candy Day 7 – Pearl Harbor Remembrance Day 7 – National Cotton Candy Day 8 – Hanukhah Begins at Sundown 8 – National Brownie Day 10 – Human Rights Day 13 – National Cocoa Day 16 – National Chocolate Covered Anything Day 17 – Maple Syrup Day 18 – National I Love Honey Day 21 – Winter Begins 24 – National Egg Nog Day 25 – Christmas Day 26 – National Candy Cane Day 26 – Boxing Day 26 – Kwanzaa Begins 31 – New Year’s Eve v

OCTOBER National Apple Month National Pretzel Month National Caramel Month National Cookie Month National Dessert Month 3 – National Caramel Custard Day 8 – National Fluffernutter Day 9 – National Frappe Day 9 – Indigenous Peoples’ Day 10 – Columbus Day (Observed) 10 – Angel Food Cake Day 11 – Sausage Pizza Day 13 – National M&M® Day 14 – National Dessert Day 16 – National Boss Day 18 – National Chocolate Cupcake Day 21 – Sweetest Day 22 – National Nut Day The National Dipper

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Planning Now Tax Savings Later

by Mark E. Battersby The owners, operators and managers of many ice cream and frozen dessert businesses rely on the tax-saving abilities of professionals or software programs. Substantial tax savings are, however, largely the result of moves undertaken before the close of the tax year.

The old income-shifting strategy of accelerating income to offset unusually high expenses or postponing income until a later year when the tax bill may be lower only works for some as illustrated later. Every business can, fortunately, employ a number of legitimate strategies before the end of the year that make tax preparation easier as well as producing a smaller tax bill.

Write-offs Rare is the ice cream retailer who doesn’t purchase fixtures, equipment, computers or other assets in the course of a year. For those considering buying a new piece of equipment, upgrading technology, etc., the time to do so is before December 31.

While the tax law offers the opportunity to depreciate those items over their useful life, faster write-offs are possible allowing a 100% write-off for those with profits that require reduction. Of course, not all assets qualify for the faster depreciation write-offs.

Buildings and their structural components aren’t eligible nor is property that isn’t “placed in service” and not actually used in 2022. On the plus side, businesses can now deduct or depreciate 100% of the cost of a vehicle or truck.

Remember, however, bonus depreciation is currently 100% but is scheduled to be gradually phased out by the end of the 2026 tax year. That means bonus depreciation will be only 80% for assets placed in service in 2024.

Abandon Don’t Sell If equipment or other assets have 18

no value to the business, the benefits of abandoning it rather than selling might be rewarding. Abandonment could generate an ordinary, fully deductible loss, rather than treating the loss as a capital loss, which is subject to limitations. Of course, abandonment must be documented and the property really abandoned.

Repairs In 2013 the IRS issued regulations that kicked in during the 2016 tax year, impacting every ice cream and frozen dessert business with fixed assets. Today, the so-called “de minimis” safe harbor deduction for materials and supplies has been increased from $500 to $2,500, at least for those businesses without an applicable financial statement. It is not too late to update the operation’s policy for differentiating repairs from capital expenditures to comply with -– and benefit from -- the updated regulation.

Income Now and Later When it comes to income, the general rule for cash-basis ice cream and frozen dessert businesses are that it doesn’t have to report income until the year cash is received or a check is in hand. Most small businesses are allowed to use the cash-method of accounting for tax purposes. Cash-method accounting allows the business to micro-manage the ice cream and frozen yogurt operation’s 2022 and 2023 taxable income in order to minimize taxes over the two-year period.

An ice cream retailer operating on a cash basis for tax purposes anticipating higher profits in 2023 than in previous years may want to defer revenue as a way of reducing taxable income for 2022. Consider billing late in December or delaying the delivery of certain products or services until January.

Alternatively, if the ice cream and frozen dessert business is expected to be more profitable next year than in 2022, accelerating cash collection be-

fore December 31 would allow those amounts to be taxed at a lower rate.

And, don’t forget the income limits for pass-through businesses.

Don’t Forget Those Carryovers Deductions for capital losses, net operating losses (NOLs), home office deductions and even large charitable donations that cannot be fully used in one year may be carried forward to future years. These items have a way of slipping through the cracks, especially when switching tax preparers.

Because these items have a way of slipping through the cracks, make sure to track these deductions and note carryovers from the current tax year’s return. NOL carrybacks, of course, are no longer permitted.

That right, when a business’s allowable deductions exceed its taxable income within a tax period the result is a NOL. Most taxpayers no longer have the option to carryback a NOL and although a NOL can now be carried forward indefinitely, it is limited to only 80% of the operation’s taxable income.

Provide a Retirement Plan While it can’t discriminate in favor of management or higher-paid workers, offering a retirement plan can go a long way to keep any business’s employees happy while serving as a magnet for needed new workers in today’s labor crunch. Not only can a retirement plan help retain talent, when the operation provides a qualified retirement plan or 401(k) plan, there are specific employer contributions and administrative fees that can be tax deductible.

As one example, eligible employers may be able to claim a tax credit, a dollar-for-dollar reduction of their tax bill rather than a deduction, of up to $5,000 for three years for the ordinary and necessary costs of starting a SEP, (Simplified Employee Pension), SIMPLE IRA or other qualified plan

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such as a 401(k) plan. But, while in some cases actual contributions to these plans can be made after the end of the year, the plan itself, must be established prior to the end of the year.

Reasonable Compensation The IRS can, and will, challenge salary amounts they deem to be “unreasonable.” While the factors used by the IRS and the Courts to determine reasonable compensation vary, the IRS typically looks at training and experience, duties and responsibilities, time and effort devoted to the business and more. The Courts generally look at amounts paid by comparable businesses for similar services, the use of a bonus formula and the importance of the role played by the compensated individual.

Planning Before Year-End As the end of the operation’s tax year approaches, several general rules might help guide it to real tax savings -– savings that will be consistent, yearafter-year: • Don’t spend money simply to re-

duce that tax bill. After all, $1 spent does not equal $1 worth of tax saved or create a $1 deduction. Also, keep in mind that if those accelerated deductions result in a net operating loss (NOL), as mentioned, it can now only be used to offset tax bills down the road -– there is no longer a NOL carryback.

• Know thy accounting method.

As mentioned, most year-end tax strategies work best for cash-basis taxpayers. Accrual-basis businesses report all income in the year it is earned and all expenses in the year they are incurred. So, just because the ice cream and frozen dessert business is paying for a 2023 expense in 2022 doesn’t always result in an immediate deduction on the 2022 tax return.

• Worker classification matters.

Every ice cream retailer must correctly determine whether workers are employees or independent contractors.

Independent contractors are not, of course, subject to withholding, making them responsible for paying their own income taxes plus Social Security and Medicare taxes.

When you join NEICRA, you are family!

As part of our family, here are some of the benefits you will enjoy

• Network with your peers • Great Newsletter • Consult with your suppliers • Improve profits • Enhance shop operations • Learn about new products • Improve employer-employee relations

For information contact: Margaret Anderson New England Ice Cream Restaurant Association P. O. Box 1039, Westwood, MA 02090 E-mail: mca319@gmail.com Web Site: www.neicra.com 20

• Now might be a good time to move all forms, invoices and receipts to one central location -– either online or a filing cabinet – to be ready come income tax time.

• Ensure that the operation will be taking every deduction available.

Now is the time to keep abreast of our complex and fluid tax laws along with compiling the records that will be necessary to document all transactions, incoming or outgoing.

• Beware of changes to the tax laws. While the recently enacted Inflation Reduction Act may not impact on an ice cream store owner or his or her store directly this year, noting programs that might eventually benefit the business should be routine. It’s a similar story with the President’s controversial student loan forgiveness program as it too should be on the minds of many professionals.

Above all, remember the recently passed Inflation Reduction Act not only includes provisions impacting climate change and health care, it also provides significant funding for the IRS to increase enforcement, create revenue and close the tax gap. In other words, every business, large and small, could see more audits.

Planning to Avoid, Not Evade, Is Legal No less a body than the U.S. Supreme Court has ruled that striving for the lowest possible tax bill is perfectly legal. Thus, planning to produce the lowest possible tax bill possible should be the goal of every ice cream retailer.

Accomplishing that goal year-afteryear, usually involves shifting income and deductions around to tax years where they will be the most productive.

Once the work is done and the alternatives tested, make sure the business is actually spending money and not just moving it around. While it is almost always recommended, few ice cream and frozen dessert business owners seem to get their tax professionals involved well before the end of the year. But, how can anyone hope to know whether income deferral or accelerated write-offs will be of the most help in reducing this year’s tax bill -– and the tax bills in future years? v

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Yellow Pages The National Dipper Yellow pages is a complete resource guide for tthe frozen dessert retail industry and will appear in every issue.

Listings are sold on an annual basis and rates are for six issues.

Yellow pages are not commissionable and payment must accompany order. Send your order to: The National Dipper, 1030 West Devon Avenue, Elk Grove Village, IL 60007-7226. 847/301-8400.

Regular Listing: 1st line $395. year, additional lines, $280. year.

Maximum characters 40 characters per line.

Boldface Listing: 1st line $495. year, additional lines, $395. year.

Maximum 30 characters per line.

ALL CAP Listing: additional $85 a line per year, regular or boldface.

Maximum 30 characters per line.

ASSOCIATIONS Great Lakes Ice Cream & Fast Food Assn. ..................810/618-0605 New England Ice Cream Restaurant Assn. .........mca319@gmail.com BATCH FREEZERS Carpigiani…………icecream.carpigiani.com……..……800-648-4389 BOOKS Tips for Costing Ice Cream & Frozen Yogurt Cakes & Pies, plus: Tips for Costing Ice Cream Cones, Sundaes, Shakes & Other Goodies………………………..JLM Unlimited...........847-301-8400 BULK ICE CREAM CONTAINERS GlacierPoint Enterprises, Panza Division www.icecreamproducts.com…………….....……800-Ice-Cream Negus Packaging Solutions 3220 Kingsley Way, Madison, WI 53713 CAKE DECORATING www.cakedeco.com…Candles & Everything!...........718/545-4600 COCOA POWDER Forbes Chocolate…………............………..www.forbeschocolate.com CONES GlacierPoint Enterprises, Panza Division www.icecreamproducts.com……………......……800-Ice-Cream JoyConeCo.Cake,Sugar,WaffleCones&Bowls,Wafers,Cookie Inclusions PDI Cone-Dutch Treat…Sugar Cones & Toppings....…716/821-0698 DIPPING CABINETS Carpigiani…………icecream.carpigiani.com……...……800-648-4389 FLAVORS GlacierPoint Enterprises, Panza Division www.icecreamproducts.com…………………….800-Ice-Cream Green Mountain Flavors, Inc. ……………….………..800-639-8653 FROZEN CUSTARD GlacierPoint Enterprises, Panza Division www.icecreamproducts.com…………………….800-Ice-Cream Classic Mix Partners...www.classicmixpartners.com.....800-722-8903 Award Winning Frozen Custard Mixes FROZEN YOGURT MIX GlacierPoint Enterprises, Panza Division www.icecreamproducts.com…………………….800-Ice-Cream

LUBRICANTS Haynes Lubricants……www.haynesmfg.com…………800-992-2166 PHOTOGRAPHY Stella Lorens Gallery…www.stellalorens.com...............630/730-8297 SODA FOUNTAINS AMERICAN SODA FOUNATIN, INC............................312/733-5000 455 N. Oakley Bl...Chgo, IL 60612...www.americansodafountain.com Parts-Sales-Service-Mixers-Pumps-DraftArms-SodaFount.Bev.Equip SOFT SERVE MACHINES Carpigiani…………icecream.carpigiani.com………...…800-648-4389 TOPPINGS GlacierPoint Enterprises, Panza Division www.icecreamproducts.com…………………….800-Ice-Cream TR Toppers ……. www.trtoppers.com………….....……800-748-4635 VANILLA Prova Gourmet….www.provagourmet.com…................978/739-9055 VEGAN ICE CREAM MIX GlacierPoint Enterprises, Panza Division www.icecreamproducts.com…………………….800-Ice-Cream Meadowvale, Inc…..www.meadowvale-inc.com……800-953-0201

Regional Yellow Pages Regional Yellow Pages are available to companies that distribute products and/or services in a limited area of the country. Companies are listed in the state in which they are located. Regional Yellow Pages will appear in all six issues of The National Dipper and rates shown are for six issues. Regular Listing: 1st line, $295. per year, additional lines $165. per year. Maximum 40 characters per line.

Boldface Listing: 1st line, $395. per year, additional lines $295. per year. Maximum 30 characters per line. ALL CAP Listing: additional $75. a line per year, regular or boldface. Maximum 30 characters per line. Payment must accompany order. Regional Yellow Pages are non-commissionable.

NEW JERSEY GlacierPoint Enterprises, Panza Division www.icecreamproducts.com…………………….800-Ice-Cream Dingman’s Dairy....www.dingmansdairy.biz..800-958-6838 NEW YORK ElectroFreezeTriState,soft serve, batch, shake, slush. NY, NJ, CT OHIO Peck Food Service..www.peckfoodservice.com…..800-732-7325

HARDENING CABINETS Carpigiani…………icecream.carpigiani.com………...…800-648-4389 ICE CREAM CARTS & FREEZERS AllStarCarts-IceCreamCarts-Tricycles-TrucksTrailers...800/831-3166 Carpigiani…………icecream.carpigiani.com……..……800-648-4389 ICE CREAM CONTAINERS GlacierPoint Enterprises, Panza Division www.icecreamproducts.com…………………….800-Ice-Cream Visstun Cups…………..www.visstuncups.com…….….702/251-8809 ICE CREAM MIX GlacierPoint Enterprises, Panza Division www.icecreamproducts.com…………………….800-Ice-Cream ICE CREAM MIX - VEGAN GlacierPoint Enterprises, Panza Division www.icecreamproducts.com…………………….800-Ice-Cream Meadowvale, Inc…..www.meadowvale-inc.com……800-953-0201

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Visually Stunning Sustainable Cups

Custom Cups & Containers • Quick • Easy • Awesome Call Today (702) 251-8809 support@visstuncups.com 21

Questionnaires will be E-mailed in the next few weeks to manufacturers and distributors in the ice cream industry for their FREE listing in the 31st Annual National Dipper Source Book, the January/February 2023 issue. If you do not receive a questionnaire, and would like a FREE listing in the Source Book, call Lynda Utterback at 847/301-8400 or email her at lynda@national dipper.com. The deadline to return the questionnaire is December 9, 2022.

NEGUS PACKAGING SOLUTIONS

Calendar NOVEMBER National Georgia Pecan Month Peanut Butter Lover’s Month 4 – National Candy Day 5 – National Donut Day 6 – Daylight Savings Time Ends 8 – Election Day 8 – National Cappuccino Day 10 – National Vanilla Cupcake Day 11 – Veterans Day 11 – National Sundae Day 20 – Peanut Butter Fudge Day 21 – National Cranberry Day 22 – National Cashew Day 25 – National Parfait Day 24 – Thanksgiving Day 28 – Small Business Saturday 14-17 - Gelato Immersion Class 18 – Advanced Gelato Class 19-20 – Gelato University Internship Contact: Carpigiani North America, 738 Gallimore Dairy Rd., Suite 113, High Point, NC 27265. 800-6484389. www.carpigiani-usa.com. www. icecream.carpigiani.com. https://www. gelatouniversity.com/en DECEMBER National Egg Nog Month National Pear Month 4 – National Cookie Day 7 – National Cotton Candy Day 7 – Pearl Harbor Remembrance Day 8 – National Brownie Day 10 – Human Rights Day 11 – Hanukhah Begins at Sundown 12 – National Cocoa Day 16 – Chocolate Covered Anything Day 17 – Maple Syrup Day 18 – National I Love Honey Day 21 – Winter Begins

24 – National Egg Nog Day 25 – Christmas Day 26 – National Candy Cane Day 26 – Boxing Day 26 – Kwanzaa Begins 31 – New Year’s Eve 5-6 - Dairy Free Class 6-8 – Frozen Dessert Immersion Class 9 – Frozen Dessert Business Course Contact: Carpigiani North America, 738 Gallimore Dairy Rd., Suite 113, High Point, NC 27265. 800-6484389. www.carpigiani-usa.com. www. icecream.carpigiani.com. https://www. gelatouniversity.com/en JANUARY 8-14 – Penn State Ice Cream Short Course. The Nittany Lion Inn, State College, PA. Contact: Dr. Robert Roberts, Dept. of Food Science, Penn State University, Office of Conferences and Short Courses, 301 B Agricultural Administration Bldg., University Park, PA 16802. www.agsci.edu/icecream 15-18 – National Ice Cream Mix Association (NICMA) Annual Meeting & Convention. Lago Mar Resort and Club, Fort Lauderdale, FL. Contact: NICMA, 2107 Wilson Blvd., Suite 600, Arlington, VA 22201. 703/2435630. gmobley@nmpf.org.

22-25 – Dairy Forum 2023. J.W. Marriott Orland, Grande Lakes, Orlando, FL. Contact: International Dairy Foods Assn., 1250 H St., NW, Suite 900, Washington, DC 20005. 202/737– 4332. Fax: 202/331–7820. E–mail: register@idfa.org

Advertisers’ Index Available in 1.3, 2 ½, and 3 Gallon

NEGUS

3220 Kingsley Way Madison, WI 53713 (608) 251-2533

negus.info@negusboxnbag.com www.negusboxnbag.com (888) 241-7482

Distributor Inquiries Welcome

22

Costing Manuals.................................7 Carpigiani..........................................9 Dingman’s Dairy...............................13 Dipwell Techware............................15 Great Lakes Ice Cream & Fast Food Association........................17, 19 Stella Lorens Photography ..............23 Negus Packaging Solutions..............22

New England Ice Cream Restaurant Association..................................20 A.Panza & Sons, Ltd..........................2 Prova Gourmet...................................5 Visstun.............................................21 This Advertisers’ Index is published as a service to you, the reader. The publisher does not assume liability for errors or omissions.

The National Dipper

November/December 2022

The National Dipper November/December 2022

23

Dipper The National

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The Magazine for Frozen Dessert Retailers, Published by United States Exposition Corp.

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_____ Ice Cream Dipping Store - 1 Apply) _____ Soft Serve - 2 _____ Owner - 1 _____ Frozen Yogurt - 3 _____ Partner - 2 _____ Frozen Custard - 4 _____ President - 3 _____ Gelato - 5 _____ Vice President - 4 _____ Italian Ice - 6 _____ Secretary/Treas. - 5 _____ Vending Vehicle/Catering - 7 _____ Manager - 6 _____ Concession Stand - 8 _____ Buyer - 7 _____ Dairy & Convenience - 9 _____ Salesperson - 8 _____ Supplier of Goods & Services - 11 _____ Representative - 9 _____ Distributor - 12 _____ Other - 10___________ _____ Supplier/Dist. Salesperson-13 Do you make your own frozen desserts with _____ Broker-14 a batch and/or continuous freezer? _____ Other - 15 _____________________ _____ Yes _____ No Average gallons of frozen desserts sold per week: Do you serve food? ____ Up to 100 gallons - A ____ 151 to 200 gallons - C ____ Yes ____ No ____ 101 to 150 gallons - B ____ 201 plus gallons - D

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