The National Dipper September October 2022

Dipper Vol. 38 No. 5

The National ®

THE MAGAZINE FOR FROZEN DESSERT RETAILERS

September/October 2022 $5.00

®

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

Vol. 38, No. 5 • September/October 2022

Features Trade Show in a Magazine.............................................8 Writing Off Trade Show Attendance Here and There...........................................................12

by Mark E. Battersby

Drug Testing Programs: A Controversy of Rights...........................................16 Accident Proof Your Store.............................................20

Page 6 - New England Ice Cream Restaurant Association now accepting scholarship applications from employees of member stores.

Dream II: The Branch A Second Store for You? Deciding If, Where, How............................................23

Departments Advertisers’ Index ..................29 Calendar .............................29 Editorial ..............................4 News .....................................5

Regional Yellow Pages ..............27 Subscription Card .......................28 Yellow Pages ...........................27

Page 6 - Robert Watson joins RSG as Regional Sales Manager.

In The Next Issue • Promotion of the Year Submissions • 2023 Industry Events Calendar • 2023 Promotional Planning Calendar The National Dipper

September/October 2022

Page 15 - Registration and exhibit booth sales now open for Great Lakes Ice Cream & Fast Food Association Annual Trade show.

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Editorial

Promotion of the Year Contest The Promotion of the Year Contest is now open to ALL ice cream store owners in the United States.

Just submit your promotion to The National Dipper by September 20, 2022 to enter the contest.

Win a beautiful plaque engraved with your store name, suitable to hang in your store for all to see. AND the promotion will be featured in an upcoming issue of The National Dipper.

Promotion must have taken place in 2022. Entries must be received by September 20, 2022. Include a detailed description of your promotion.

Include your name, store name, address, phone and email. State the objectives and results that were met by your promotion.

Entries are judged on the basis of ORIGINALITY, creativity, objectives accomplished, presentation to the consumer and how easily the promotion can be adapted in other ice cream retail businesses.

This is the time of year when business is slowing down. The kids are back in school and the days are getting shorter, so take some time to sit down and write out your promotion. Who knows, you just might win!

Send your promotion to: Lynda Utterback The National Dipper lynda@nationaldipper.com In This Issue Because some in-person trade shows were cancelled in the beginning of the year because of COVID, we have once again included the “Trade Show in a Magazine” section in this issue, beginning on page 8. Advertisers were invited to submit a description of their products and/or services for inclusion in the issue. The following companies participated: All Star Carts & Vehicles Carpgiani Cold Car Dingman’s Dairy Frosty Products Great Lakes Ice Cream & Fast Food Association 4

Negus Packaging Solutions New England Ice Cream Restaruant Association A. Panza & Sons, Ltd. Rite Temp Since some trade shows are beginning to have in-person events this fall, the next article is Writing Off Trade Show Attendance Here and There by Mark E. Battersby. Tax write-offs and restrictions, new and old are in place for those attending or participating in fall conventions and association meetings. Not surprisingly the tax rules have changed. There are new per diem rates and a recently increased standard mileage rate. If you plan on attending any meetings this year, in-person or remote, don’t miss this article.

In the last issue there was an article on Drugs in the Workplace, explaining the various types of drugs, legal and illegal being used. This next article talks about Drug Testing Programs: A Controversy of Rights. Society is well aware of the huge and dangerous problems caused by drug abuse. But how to eliminate this problem remains a subject of debate and controversy. In an attempt to create a drug-free work environment, many employers are turning to medical tests as a way of detecting and preventing substance abuse in the work place. Critics of drug testing programs claim they are a violation of an individual’s right to privacy.

The next article is Accident Proof Your Store. This article gives you common sense ideas on how to eliminate potential safety hazards on your sales floor and in your stockroom.

Dream II: The Branch, A Second Store for You? Deciding If, Where, How. Have you ever thought about opening a second store. Well, nearly one in four retailers opens another store. If that is you, this article will give you the advantages, disadvantages and steps to take to open Dream II. Lynda Utterback Publisher/Editor

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 September/October 2022

News JIM ESPOSITO has joined Culver Franchising System, Inc. as chief operating officer. He comes to Culver’s after most recently serving as chief operating officer of BurgerFi. Esposito is a longtime veteran of the restaurant industry, boasting over 22 years of leadership experience driving results and innovation for restaurant brands. Through progressive leadership roles with major brands like Wendy’s, Burger King and Panera Bread, Esposito has a proven track record of spearheading success for national chains.

“I am honored and excited to join Culver’s and help to continue its strong tradition of growth,” said Esposito. “I look forward to working side by side with the leadership team and all our owner-operators to deliver our guests delicious food in each one of our restaurants.”

In his new role, Esposito will oversee restaurant operations and innovation, as well as new restaurant growth and design strategies.

THE SUMMER is the best time of the year at Bruster’s Real Ice Cream, and this July your local Bruster’s is preparing for a month full of scoops and celebrations, highlighted by National Ice Cream Day on July 17th. To get you ready for the party, here are some ways that Bruster’s loves to celebrate!

In honor of this year’s National Ice Cream Month, Bruster’s is releasing a brand-new flavor. Ultimate Peanut Butter Oreo®, featuring homemade vanilla ice cream swirled with creamy peanut butter and chunks of Oreo® cookies, is the newest combination to come out of the Bruster’s kitchen. July also marks Bruster’s 33rd anniversary, and what is a birthday without cake? Birthday Cake ice cream, features homemade yellow cake batter ice cream, mixed with blue icing and rainbow sprinkles, will also be on the menu. Both flavors will be featured at all participating Bruster’s locations throughout the month of July.

“Summertime and ice cream go hand-in-hand,” said Bruster’s CEO Jim Sahene. “Being able to celebrate both Bruster’s 33rd anniversary and National Ice Cream Month in July makes summer extra special for us. We also love being able to give special perks like double points days to our Sweet Rewards Loyalty members to mark the occasion. It is because of them that we can continue to grow and share our scoops with ice cream lovers for years to come.”

As a thank you to their loyal customers, Bruster’s will be offering Sweet Rewards Double Points Days during the weekend of National Ice Cream Day, July 15, 2022 – July 17, 2022. Bruster’s was recently recognized on Newsweek’s 2022 list of America’s Top Loyalty Programs for a second year in a row, showing their outstanding commitment to their customers. Those looking to join the program can still do so prior to National Ice Cream Day and still take advantage of double rewards that weekend. Each new member will receive a $3 just for signing up. From there, earn 1 point for every $1 spent, and a $5 reward for every 50 points.

The National Dipper

September/October 2022

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News GLACIERPOINT Enterprises, Inc. (“GlacierPoint”), a portfolio company of Mill Point Capital LLC (“Mill Point”) and the parent company of E&M Logistics, Jack & Jill, A. Panza & Sons and Gillette Creamery, announced today that it has acquired Southern Ice Cream and Gourmet Foods (“Southern”), a full-service distributor of ice cream and related products throughout the Carolinas.

The GlacierPoint and Southern partnership expands the combined company’s geographic footprint, now extending from South Carolina north to the U.S./Canadian border. The consolidated resources and capabilities of GlacierPoint and Southern provide a unique opportunity to deliver a level of customer service and care that is targeted to exceed current industry norms. Kim and Chance DelCastillo, second-generation owners of Southern, will continue in a senior advisory capacity, while Bailey Jordan, General Manager at Southern, will lead the operations as President of the newly formed GlacierPoint Carolinas division in conjunction with the existing senior leadership team of GlacierPoint.

“The establishment of the Carolinas division is a momentous landmark for GlacierPoint in our efforts to further elevate customer and supplier relationships over a rapidly expanding service territory. Underpinned by the strength and depth of the foundation built by Kim and Chance, the addition of the Carolinas division stands as our latest extension of GlacierPoint’s unwavering commitment and dedication to the flawless execution of our business model,” commented Jim Schubauer, CEO and Executive Chairman of GlacierPoint.

Kim DelCastillo added, “Since our founding in 1978, we’ve prided ourselves in conducting business under the same core principle of exceptional customer service embodied by what we immediately saw in GlacierPoint. Chance and I felt the opportunity to join such an exciting story and share in the development of that vision with the rest of the GlacierPoint team is an incredible opportunity for us and we look forward to helping build this tremendous platform.”

About Southern Ice Cream and Gourmet Foods Southern is a full-service distributor of ice cream and related products to grocery stores, convenience stores, pharmacies and scoop shops, mainly operating in North and South Carolina. Southern primarily distributes Nestlé ice cream and frozen products, as well as Wells ice cream (Blue Bunny), Mars, Tropicale and other frozen and fresh products. Southern is a second-generation family-owned business with over 45 years of operating history and is based in Charlotte, NC. About GlacierPoint Enterprises Headquartered in The Bronx, NY, GlacierPoint is a leader in Direct Store Delivery (“DSD”) distribution, serving as the exclusive DSD distributor of Nestlé products, HäagenDazs and Unilever ice cream, as well as other fresh and frozen products, spanning the New York Metro area through the Mid-Atlantic region. 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 ex6

tensive history of dependability, reliability and consistency.

For more information, please visit www.glacierpointenterprises.com.

About Mill Point Capital Mill Point Capital LLC is a private equity firm focused on control investments in lower-middle market companies in North America across the business services, IT services and industrials sectors. 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. For more information, please visit www.millpoint.com.

THE NEW ENGLAND Ice Cream Restaurant Association scholarship fund honors the late Dick Warren, long time NEICRA member and Past President. Dick was known to all in the ice cream world as the longterm owner of the famous Four Seas Ice Cream in Centerville, MA, and as a teacher, advisor, author, mentor, and most of all, a friend to all of us. As a guidance counselor and teacher at Barnstable High School for many years, Dick had a special affection for the youngsters who worked at Four Seas and helped to make it into a national ice cream icon.

Each year at our annual Fall Meeting and Convention, we present scholarships to employees of our member shops.

As a shop owner, this is a wonderful benefit to help you attract the cream of the crop to work in your store!

APPLICATION DEADLINE: Thursday, September 15, 2022. The 2022 Dick Warren Memorial ScholarshipApplication is now available at www.neicra.com/scholarship.

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

Robert Watson joined RSG as Regional Sales Manager for the Eastern U.S. effective August 1, 2022.

Robert is an industry veteran with over 20 years of experience in hospitality and foodservice sales. His background includes furniture sales and material handling as well as mobile dining and retail. Robert most recently was Eastern Regional Sales Manager with Lakeside Manufacturing. Prior to that, he was Regional Territory Manager for Wenger Corporation.

Robert said, “I am very excited to be joining the RSG team and look forward to a lot of strong years ahead.”

“Robert is a great addition to the RSG team and I look forward to seeing him build relationships with our representatives and customers as he oversees the East Coast,” said Bob Stevens, Director of Dealer Sales.

The National Dipper

September/October 2022

News ANDY’S FROZEN Custard will soon be available to residents of Riverview and Apollo Beach. The award-winning frozen custard and treat shop, known for its Made Fresh Hourly™ frozen custard and Baked Fresh Daily toppings, is set to open this September and will be located at 14385 S. US Highway 301.

“We can’t wait to serve families in Tampa Bay the world’s finest frozen custard, smiles and memories just as we have in all the towns we’ve served for the past 36 years,” said Andy Kuntz, owner and CEO of Andy’s Frozen Custard.

“We are excited and committed to Tampa Bay with additional Andy’s coming soon. We proudly use only the freshest ingredients, and we know that nothing less will do as the new treat of choice in Tampa Bay for special occasions, family events or the perfect afternoon pick me up.”

At Andy’s Frozen Custard, the fun begins as patrons approach the store. Accented with colorful, engaging signage and featuring a combination of contemporary/retro influences and popular ‘Googie’ style architecture, the store’s unique design also showcases the frozen custard and treat-making process via “see through” glass walls. Guests can watch the World’s Finest Frozen Custard being crafted with only the finest ingredients. Andy’s rich, thick and decadent treats feature smooth and creamy vanilla and chocolate frozen custard, transformed into luscious Concretes, Jackhammers™, shakes, malts, sundaes and seasonal treats.

The area franchise owner, Tom Kazbour, stated, “As long time Tampa-area franchise owners and residents, we are honored to be partnering with Andy’s Frozen Custard to serve delectable treats in a fun, refreshing atmosphere where we welcome everyone with classic Southern hospitality.”

Andy’s focus on family and 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 and ensures that the frozen custard is always Made Fresh Hourly™. The dairy is sourced from a family-owned dairy farm in the upper Midwest and the baked goods are secret family recipes, such as Grandma Elaine’s rich, buttery shortcake and fudgy brownies.

Andy’s Frozen Custard is open from 11 a.m. – 11:30 p.m. Sunday through Thursday and from 11 a.m. - 12 a.m. on Fridays and Saturdays. The friendly and welcoming staff – putting a grin above your chin with every order – are always focused on quickly serving the highest quality treats money can buy.

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 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 (@ andys.tampa) and Facebook (facebook.com/AndysWilmaumaFLUS301/) or via Andy’s website.

The National Dipper

September/October 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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Trade Show in a Magazine Carpigiani’s UF920 is a versatile combination soft serve and shake machine developed for high-volume foodservice operations. The UF920 produces up to 960 - 4 oz. servings of ice cream, soft serve, gelato, sorbet, frozen custard or plant-based recipes per hour or up to 60 gallons of shakes per hour. This machine can also produce a combination of soft and shake simultaneously by customizing the configuration to meet each customer’s specific needs. The two cylinders can be programmed individually to produce either soft serve, ice cream, gelato, sorbet, frozen custard or various shake products, and an electronic control system called the Hard-OTronic® allows you to change the consistency of the Soft Serve from thick to thin in a simple and fast way. The option of an onboard spindle mixer provides for unlimited flavoring and mix-in options to expand menu items and seasonal limited time offerings.

This unique model is also available in a pressurized version for operators seeking a high overrun and creamier textured products. The UF920 has an impressively rated 42-day cleaning cycle, specifically designed to meet the industry’s labor-saving needs. The high-performance heat treatment cycle featured in the UF920 supports safe,

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high quality product production for 42 days before cleaning. The annual labor and materials savings of this longer cleaning cycle is an average of $3,000 which will pay for the machine during its life.

If it’s new, you will find it at the Great Lakes Ice Cream + Fast Food Annual Convention and Trade Show February 9 – 11, 2023 at the Kellogg Arena in Battle Creek, MI. Make it a priority to attend the industry’s show sold to do private parties and special of the year for the most cost-effective events have hit an all-time high even method of finding new products and creating winter business for many. solutions for your business. The Trade Most popular the model 515 shown Show offers Exhibitors from around here as well as the model 505 is only the country showcasing and demon27” wide. The 520T full service outstrating their products. The convendoor trailer that accommodates up to tion features show floor demonstra18 tubs has a dip well, sinks, area for tions, keynote speakers and over 20+ hot fudge, chocolate syrup pump and education sessions. cone, cup storage. Another significant Convention events include point of interest is that All Star utilizes Friends First and Trade Show Rookies, the most modern technology using Welcome Reception, Eat Ice Cream nonpolluting refrigerant gas and low for Breakfast – Breakfast, Ward J. Anenergy consumption condensing units. derson Scholarship Awards, Founders Our carts pass for use in California.

Banquet Dinner and Live Entertainment by Renown Comedy Magician Negus Packaging Solutions has and Hypnotic Entertainer Chuck King had the pleasure to serve customers “The King of Clean Comedy.” Chuck’s NEGUS PACKAGING SOLUTIONS in North interactive show is outrageously funny America and audience friendly. He is a regular and Europe in Las Vegas and has appeared with for over 50 Jay Leno and Tim Allen. years. Our main product line of corrugated bulk All Star Carts & Vehicles offers ice cream several models of Ice cream carts and containers trailers which have been making a hit have been this year by many Dipping shops findused in dipping cabinets, food trucks ing new business avenues to increase and hotels for years as an affordable sales. Significant is the mobility of the (and recyclable) alternative to plastic cart and the ability to fit through nartubs. They are also a great option for row doorways to do indoor parties at ice cream makers selling to grocery people’s homes. We have found it an stores and restaurants.

We keep important service to inform all our clithis line well-stocked and most orders in 1.3, ½, and Gallon ents that for public events you must Available will ship the2same day3you place them. check on local health department regPlease call (888) 241-7482 and ask for 3220 Kingsley Way ulation as to the requirements for dip Al or Shane and we’ll send you out a Madison, WI 53713 wells and hand sinks. Carts & trailers sample today. (608) 251-2533

NEGUS

negus.info@negusboxnbag.com

www.negusboxnbag.com The National Dipper September/October 2022 (888) 241-7482

The National Dipper September/October 2022

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#0022 Panza Super Shake Mix Panza’s Super Shake. Also known as “Super Moo”, is especially designed to produce the smoothest, creamiest and most delicious hand-made milkshake or malt. Not for use in automatic MilkShake machines. Super Shake provides just the right amount of additional sweetness and stabilization to make your shakes and malts creamier and delicious. Super Shake also keeps your shakes & malts stabilized and prevents separation much better than using just milk alone. Keeps great body and texture, especially when packaged to-go.

Super Shake, made from fresh milk, is unflavored and is packed 9-plastic half gallon plastic containers per case, sold frozen. #0035 Panza All-Natural Sherbet Mix. A complete, ready to use Sherbet Mix that is formulated for use in a Soft-Serve machine or Batch Freezer.

Add your favorite flavor ingredients and/or citric acid to taste. Our Sherbet mix produces a super smooth, creamery texture that is great as a Soft-Serve or quality hand-dipped product.

Unflavored, and packed 4-1-gallon plastic containers per case, sold frozen. #0071 Vanilla or #0072 Chocolate Panza Premium 10% Butterfat. This is the product that made our family a legend in our industry. Especially formulated as a high quality, it produces an outstanding smooth and silky ice cream. This is the finest mix available anywhere for producing frozen novelties and ice cream cakes. Available in Vanilla or our Chocolate lovers’ chocolate made from the finest imported Dutch processed cocoa. Packed 4-1 gallon, sold as a fresh mix. #0030 Vanilla or #0031 Chocolate Panza Old Fashion Custard 10% Butterfat. A premium “Old Fashion Custard” soft-serve ice cream mix. Formulated with egg yolks, this mix exceeds the United States federal standards for producing an authentic Custard or French Ice Cream. This mix has a light golden color and a high desirable use as a soft ice cream, or in manufacturing Gelato or frozen novelties.

Available in Vanilla or our Chocolate lovers’ Chocolate made with high quality Dutch processed cocoa. Packed 4-1 gallon, sold frozen.

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#0073 Plain or #0074 Super Rich Chocolate Panza Hard Mix 12% Butterfat. Especially designed to produce a good quality hard ice cream made in a batch freezer. It produces a smooth, creamy texture and good mouth feel.

Works extremely well in hard ice cream flavors made with fruit purees.

Incorporates the right amount of air (overrun) when batched. The Super Rich Chocolate has a high concentration (double amount) of Dutch process cocoa, certainly a Chocolate Lovers Chocolate. Packed in two 2.5-gallon poly bags per case. #0065 Plain, #0070 Plain, or #0069 Chocolate Panza Hard Mix 14% Butterfat. Especially designed to produce a good premium hard ice cream made in a batch freezer. The formulation of fresh cream, skim condensed, and milk (not powdered milk or whey powder) makes this mix one of the finest available anywhere. It produces a smooth, creamy texture and good mouth feel. Unflavored or in our chocolate lover’s chocolate made with a generous amount of high-quality Dutch process cocoa. #0065 is packed in two 2.5-gallon poly bags per case. #0070 is packed 4-1 gallons per case. #0069 is packed 4-1 gallons per case. #0068 Plain “ALL-NATURAL” Panza Hard Mix 14% Butterfat. This specially formulated “ALL NATURAL” hard ice cream mix is designed to produce a smooth, creamy textured “ALL NATURAL” hard ice cream.

Makes an exceptional hard ice cream when used with other natural flavors, and bases. Be prepared to open a whole new market that will increase your sales and profit with this great product.

Packed in two 2.5-gallon poly bags per case. #0076 Plain “SUPER PREMIUM” Panza Hard Mix 16% Butterfat.

Especially designed to produce a “SUPER PREMIUM” hard ice cream made in a batch freezer. The formulation of fresh cream, skim condensed, and milk (not powdered milk or whey powder) makes this mix one of the finest available anywhere. It produces a smooth, creamy texture and good mouth feel.

This product produces the finest hard ice cream anywhere. Packed in two 2.5-gallon poly bags per case.

From being one of the first frozen yogurt providers in the country to our current array of modern selections, Frosty Products is known as a pillar in the industry, continually innovating to bring the best frozen desserts to its expanding customer base.

When we started, Frosty Products had a unique opportunity and was able to obtain the rights to the recipe for an award-winning custard originally from the 1930s. From a small mom & pop shop to theme parks and department stores, we can bring something to your business that customers will love. In 1976, as our custard’s popularity grew, so did the company.

The brand was changed to “Frostyogurt”, and the newly opened store, at the Oakland Mall in Troy, Michigan, was the first to be branded with the new Frostyogurt name. By the end of 1976, the model was expanded, and a new store named “Harry’s” was created. Determined to ride the success of our beloved new products, the popularity of Frostyogurt and Classic Custard helped Harry’s grow to 13 locations in 3 states.

Frosty Products continues to grow its product line and create unique and modern sweet offerings. From being the frozen custard of choice for much long-standing seasonal custards stands to being offered at the first (and many more) self-serve stores in Michigan, Frosty Products has cemented itself as the go-to brand for frozen treats. We now offer vegan options that add a new and delicious twist to its beloved classic desserts.

The National Dipper

September/October 2022

Dingman’s Dairy carries everything needed for your ice cream shop. Whether you are looking for premium, threegallon bulk ice cream or, if you’re making homemade ice cream. They have it all: cones, bulk ice cream including vegan options, syrups, toppings, ice cream mixes, yogurt and Vegan mixes, as well as, paper cups, spoons, cake boxes, etc.

Dingman’s Dairy carries a full line of bases, flavors, inclusions and variegates to produce the finest ice cream, from Star Kay White, Gertrude Hawk, Barry Callebaut, Masterson, and R & H Bases. They also carry a full line of flavors from Virginia Dare, Flavor Sum, Green Mountain and Prova Vanilla, as well as, bulk ice cream containers from Ropak, Fortney, and Berry Packaging. As you can see, they pride themselves on carrying name-brand products from recognized manufacturers who use the finest ingredients.

Dingman’s Dairy delivers locally in the tri-state area and throughout the country via FedEx and common carriers. They also deliver six days a week in season, to provide customers with the service needed during the key twelve weeks that are essential to make the season count. For customers throughout the United States, Dingman’s will Fedex products or, for larger orders they can build a pallet or two, with a variety of over 1,000 different products to ship to customers anywhere.

The New England Ice Cream Restaurant Association (NEICRA), the premier organization of ice cream professionals. Since our inception in 1946, we have been the hub around which ideas, technology, and techniques are shared for mutual benefit. This exchange is meant to improve the way you do business, increase your profits, and make your enterprise successful. Annually the organization awards the Dick Warren Scholarship in October.

The National Dipper September/October 2022

Cold Car – Celebrating 50,000 truck bodies worldwide since 1969 Cold Car USA provides solutions in refrigerated and frozen delivery. These truck bodies are designed to keep their temperature throughout a normal delivery day without running the compressor off the engine or using forced air. This is accomplished through a eutectic plate system which freezes down overnight and maintains the temperature of the box throughout the day. Frozen bodies start at negative 30oF and easily complete the day still below zero.

The Compressor runs on electricity, not fossil fuels, so there is no pollution. Additionally, the interlocking 4 inch reinforced foam walls (5 inch ceiling and floor) provide superior cold retention for long delivery days and shorter recharging cycles.

Whether you need a hot shot body with 2 doors on each side, a larger body with up to 6 doors per side, a combination of side delivery doors with rear door cart loading or a rear door only delivery truck we have the truck body you need.

Frozen, refrigerated and combination options available.

Don’t wait for your 2022 season to start. Contact Cold Car USA today and let us know what you are looking for.

Call us at 1-800-266-8011 or e-mail at Sales@coldcarusa. com.

Rite Temp asks why use a water chiller? If you are not using a water chiller you are probably using city water to cool your water-cooled soft serve and batch freezing equipment.

This is like flushing your hard-earned money down the drain.

The cost of city water and sewage continues to rise across the country each year. By switching to a closed loop chiller there is no more waste down the drain. These savings can easily justify the cost of purchasing a chiller. Water chillers have a relatively quick payback on investment. Once the expense of purchasing a chiller has been recouped what you had been spending on water and sewer bills become profit.

In addition to saving money on water utilities a water chiller gives cooler water to your machines compared to city in the warm summer months which will let your watercooled machines operate at lower head pressure for a longer life. If you have really hot city water in the summer it can cause longer cycle time as well as poor product consistency. So why not use a water chiller?

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Writing Off Show Attendance Here and There

by Mark E. Battersby They’re back! That’s right, acquiring knowledge, having fun and reaping the many other benefits of attending events such as association’s fall conventions, are once again possible. While not all conventions, trade shows, seminars and events are “in person,” tax write-offs -– and restrictions -– new and old are in place for those attending or participating.

Not too surprisingly the tax rules have changed. There are new writeoffs strictly for those attending remote events, seminars and the like. A new, temporary write-off for 100% of some food and beverage costs, new per diem rates and a recently increased standard mileage rate are just a few of the things an ice cream or frozen dessert store owner or manager faces today.

Travel to a Tax Deduction Generally, it is only a business or self-employed individuals who can deduct expenses incurred when traveling on business. Meeting the requirement of being “ordinary and necessary” business expenses, and if the trip is completely business-related, the full amount is deductible for expenses such as: • Travel by plane, car, bus or train between the attendee’s home and the site of the event • The cost of transportation while at the event, including from the airport to the hotel, the hotel to the event, etc.

• The actual or the IRS’s standard mileage costs of using either a personal or a business vehicle for the trip • Parking, tolls and other costs associated with the use of the vehicle • Lodging • Meals, either the actual cost or the IRS’s per diem allowance, and • Tips related to any of the above.

A Rough Landing Today, and at least until 2026, employee business expenses cannot 12

be taken as a personal itemized deduction. The ice cream or frozen yogurt business, along with self-employed individuals and independent contractors can, of course, continue reaping tax savings when attending events inperson or remotely.

Expenses, including travel, lodging and meals, can be deducted by the business for owners and employees attending a convention or trade show within the United States -– so long as it can be shown that attendance benefited the business. This applies to workshops, conferences and seminars as well as actual trade shows and conventions.

However, while travel expenses are among the most common business expense deductions, this type of expense can also be one of the most confusing. Fortunately, things can go a lot smoother when using the IRS’s standard expense deduction.

Per Diem Business travel in general entails a wide variety of expenses. In addition to the cost of getting to and from the event destination, paying for a place to stay, local transportation, meals and entertainment and more all cloud the deductions possible. The IRS’s per diem rules greatly simplify the process of substantiating business travel expense amounts.

As is the case for cars and the standard mileage rate, the actual business travel expenses can be deducted or the IRS per diem rate can be used.

The per diem rate covers lodging and meals as well as incidental expenses -– although not very generously.

The per diem rates vary by locality. The rates that apply for attending an event in New York City will, for example, be greater than many other locals. They can also change monthly.

Fortunately, there is also a high/low method that uses only two rates.

Records of the dates, time and

the purposes of the business travel are the only requirements except for the self-employed. All self-employed individuals using the IRS’s per diem rates must keep receipts of lodging. If audited, an ice cream or frozen desert retailer using the per diem rates will usually avoid arguments over deduction amounts.

Friends and Family Generally, there is no tax deduction for a spouse, dependent or any other individual traveling with an attendee. In order for their travel expenses to be deductible, the spouse or other individual must be an employee of the business. A spouse’s travel must also be for a bona fide business purpose.

Although not deductible, those accompanying spouses, family members or friends can stay in accommodations that are priced “per room” without jeopardizing the attendee’s deduction. When driving, rarely does an extra passenger add to the expense.

Too Much Fun May Equal a Vacation When it comes to travel that is both business-related and personal the IRS is on the lookout for anyone trying to classify a nondeductible personal trip as a deductible business trip. Fortunately, convention-related expense deductions have long been possible even if part of the trip included personal vacation time.

As mentioned, deducting expenses for family members accompanying an attendee on a business trip isn’t possible unless there’s a business reason for them to attend. On a similar note, traveling to a destination and engaging in both personal and business activities means deducting traveling expenses to and from the destination only if the trip is primarily related to the ice cream or frozen dessert business.

If the trip is primarily personal in nature, none of the traveling expenses

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are deductible. This is true even if some business activities are engaged in while at the destination. Naturally, deductions are permitted for particular expenses incurred while at the destination if they otherwise qualify as business deductions.

Cruising to a Deduction Near and Far Tax deductions for conventions, shows and other events held on cruise ships are permitted. Of course, the event must be directly-related to the ice cream or frozen dessert business, the ship must be a vessel registered in the U.S. and all of the ship’s ports of call must be in the U.S. or its possessions.

It’s a similar story for attendance at events in other countries. While foreign travel solely for business is fully tax deductible, when it comes to deducting expenses for attending a trade show or convention outside the North American area, the event must be directly related to the business and it must be as reasonable to hold it outside North America as in it.

Remote Events Same Rules As a result of the pandemic, many trade shows, conventions and other events were forced to operate virtually. Today, attendance for many of those events remains possible only remotely.

In order to reimburse workers for expenses incurred remotely attending conventions and other events, an ice cream business can establish an IRS-approved reimbursement program. These so-called “accountable plans,” cover the expense of attending or participating in remote events -– so long as they are business-related.

Obviously, only briefly attending a remote show, Webinar or other event, would make allocating costs extremely difficult for anyone not already working remotely. For those individuals, deducting “education-related” expenses might be the preferred course of action.

The requirements for education-related expenses are that the event, Webinar, or Seminar must improve a taxpayer’s skills or help maintain their professional expertise. Plus, they must be related to the individual’s field of work.

The IRS Likes Records Attending a show or other industry event can mean big bills for travel and hotels. An ice cream business can, of course, deduct those expenses, softening the blow to the bottom line. However, if the per diem rates are not used, deductions must be supported by adequate documentation.

The IRS often challenges deductions for travel expenses that are not properly substantiated. Thus, it’s important to keep “adequate” records that show: • The amount of the expense • The time and place of the activity, and • The business purpose and relationship.

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That means retaining materials such as show badges or seminar workbooks that can help prove attendance at the event. Other helpful materials would be conference agendas with business-essential sessions, an exhibitors list, a catalogue of relevant seminars and business cards and vendor brochures.

Although an ice cream retailer may not be required to keep all receipts, such as those for expenditures under $75, it doesn’t hurt to do so. They often serve as a reminder of a deductible expense, especially where the payment was in cash.

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Benefits and Benefiting Attending trade shows, conventions, conferences and other events can be a great way for ice cream and frozen yogurt retailers and self-employed individuals to keep themselves and their employees current on industry developments, ensure ongoing professional development and improve skills.

It also allows for networking opportunities. Best of all, the costs of attending or participating in these events may be tax deductible.

Naturally, deducting show attendance costs that are lavish or extravagant is a no-no. The complexity and everchanging rules make professional guidance necessary for those wishing to secure the maximum write-off for their ice cream business. v

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Employees provide receipts for their expenditures; the business pays them back and qualifies the reimbursement as a business expense. These reimbursements would be for reasonable and necessary expenses which might even include a portion of the expenses associated with those remote events such as: • Cell phone or landline plan • Personal computer or tablet • Home internet plan, and • Teleconferencing software or hardware

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Drug Testing Programs: A Controversy of Rights Substance abuse, the misuse of “drugs”, is one of the most talked about topics of our time, Drugs, their harmful effect on individuals, organizations, and on humanity in general, is a subject of worldwide concern.

Political campaigns are rife with plans, programs and promises offered by both candidates to curb the menace addictive drugs have introduced to our culture. Professional sports everywhere have seemingly degenerated into a narcotic cesspool which produces a junkie a week to be suspended because of substance abuse. Print and broadcast media report daily of drug kingpins and crack houses; of heinous crimes perpetrated by people hooked on drugs; of adolescent addicts; and of graft and corruption among public officials and celebrities who traffic narcotic substances.

As this extensive media attention indicates, society is well aware that the illegal use of drugs is a huge and dangerous problem which must be eliminated. But how to do so remains a subject of debate and controversy.

A Clash of Rights Major obstacles to efforts within the United States to successfully wage war on illegal drug use is the conflict created when individual rights clash with society’s rights. And nowhere is this conflict more evident than in the work place.

In an attempt to create a drugfree working environment, increasing numbers of employers are turning to medical tests as a means of detecting and preventing substance abuse in the work place. In 1982, less than five percent of the nation’s largest firms tested employees for drug use. By 1988, the percentage had risen to around 30 percent, nearly a six fold increase.

American workers are failing drug tests at the highest rates in 20 years. Some 4.6% of the samples tested by Quest Diagnostics — one of the largest U.S. drug-testing firms — came back positive in 2021.

That comes at a time when many 16

companies are easing drug testing requirements because of a shortage of workers.

Over the past five years, the proportion of workers testing positive for drug use increased in 16 out of 17 industries that Quest tracks.

“A large proportion of that has been driven by increases in marijuana positivity,” said Barry Sample, a senior scientist with Quest. He said that last year, the number of employers that tested specifically for marijuana dropped dramatically.

In a tight labor market, that makes sense, according to Chris Layden with the ManpowerGroup.

“We’re seeing that drug screens eliminate about 5% of candidates across the U.S.,” he said.

The private sector needs that 5% right now, especially in blue-collar jobs. Pre-pandemic, testing requirements could be different department by department. That’s changing, Layden said. “Whether you’re at the headquarters or whether you’re in a field or a plant, those requirements are leveling.”

This is alarming since it is generally accepted that substance abuse accounts for upwards of $110 billion in lost productivity annually. Additionally, it has been estimated that 20 percent of American workers may have drug or alcohol problems, and that 25 percent of workers age 20 to 40 use illicit drugs. Further, the National Institute on Drug Abuse reports that approximately two-thirds of individuals entering the workforce have used illegal drugs at least once.

Privacy Violation But instituting a drug testing program is fraught with peril for employers. The law on drug testing in the private sector is still in its formative stages, and employers face a host of common law and statutory limitations on blood and urine testing, the most commonly used testing methods.

Critics of drug testing programs have challenged these tests, claiming they

violate an individual’s right to privacy.

How do they violate an individual’s rights? Major reasons include: • The tests are intrusive and embarrassing to employees.

• The tests can’t indicate when drugs were ingested, thus they can’t prove an employee was impaired while working.

• Indiscriminately administered, the tests violate the principle of “probable cause”.

• The tests invite inaccurate readings or mislabeling of samples: mistakes that can cost an employee his job and irrevocably damage his reputation.

Employers with unionized employees face additional hazards in implementing drug testing programs.

Unions may file an unfair labor practice complaint with the National Labor Relations Board (NLR), claiming the employer failed to bargain in good faith before beginning the program. Unions may also file a grievance challenging a particular employee’s drug related discharge, or a grievance claiming that the entire program is unreasonable.

Drug Testing Program Under present circumstances, providing a drug free environment for employees is an extremely difficult task for employers. The question remains: How can employers implement and administer a drug testing program without jeopardizing themselves?

There are guidelines that you can follow: • Thoroughly investigate the importance of drug testing program in your work place. Be certain the program will benefit your organizations.

Courts and juries can more easily understand the necessity of detecting substance abuse among employees involved with public safety and dangerous jobs. If you do decide to implement a testing program, require uniform testing of all employees. This practice will promote a higher degree of acceptance among your workers.

Plus drug testing programs that include management are viewed more favor-

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ably by courts and juries.

• Remember, random testing without notice has become a hotly contested issue in the courts. Mandatory testing, however, such as associated with annual or pre-employment physical, is received as less intrusive and less arbitrary than random testing without notice. Individualized testing limited to circumstances involving reasonable suspicion of impairment while on the job is most likely to withstand legal challenge.

• Ensure that your written policies on substance abuse clearly state your company’s position on drug and alcohol use, including statements which define its interpretation of a substance abuse problem. Your policies should be carefully worded and comprehensive, and should state when and how testing will be conducted. They should also identify the penalties to be imposed on employees who test positive.

• Use a certified, experienced testing laboratory to provide the results of your tests. Ensure that the laboratory provides careful labeling and chainof-custody procedures, and that it pro-

vides appropriate secondary confirmation tests. Employers who take these steps have a better chance of defending actions taken against employees who test positive.

• Do not release unconfirmed test results, and do not divulge unrelated medical information. This practice will limit the risk of defamation claims against your company.

• Provide voluntary rehabilitation programs as part of your testing policy. Employers who make such programs available, rather than automatically discharging employees upon first offense, can more easily defend their substance abuse policies.

• Train management personnel, especially first line supervisors to detect the presence of drugs and the symptoms of intoxications. Further, train your personnel to document unusual employee behavior such as frequent absenteeism or tardiness. Increased irascibility or conflicts with co-workers, and decreased efficiency. Awareness by management of such behavior should warrant counseling, which often uncovers the cause of the behavior.

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Risks are High Regardless of the guidelines a company ultimately establishes for employee drug testing, the risks remain high. As earlier suggested, the courts are currently divided on the constitutionality of drug testing programs. Although most courts have upheld testing conducted for reasons of law enforcement or public safety, some have ruled that drug tests are justified only if there is individualized suspicion of drug use. Thus, even the most carefully considered and constructed testing programs may be subject to harsh judicial review.

In the light of the legal debate and controversy still surrounding drug testing programs, there is another step employers should consider. Make your company’s drug testing policy an issue of employee rights. The majority of people are nonusers, therefore impress upon your employees that they have a right to work in a safe, drug free environment. Impress upon them that they, as well as the company, have a lot at stake. v

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The National Dipper

September/October 2022

Promotion of the Year Contest The Promotion of the Year Contest is now open to ALL ice cream store owners in the United States.

Just submit your promotion to The National Dipper by September 20, 2022 to enter the contest.

Win a beautiful plaque engraved with your store name, suitable to hang in your store for all to see. AND the promotion will be featured in an upcoming issue of The National Dipper.

Promotion must have taken place in 2022. Entries must be received by September 20, 2022. Include a detailed description of your promotion. Include your name, store name, address, phone and email. State the objectives and results that were met by your promotion.

Entries are judged on the basis of ORIGINALITY, creativity, objectives accomplished, presentation to the consumer and how easily the promotion can be adapted in other ice cream retail businesses.

Send your promotion to: Lynda Utterback The National Dipper lynda@nationaldipper.com Questions? Please call 847/301-8400

Deadline: September 20, 2022 The National Dipper September/October 2022

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Accident Proof Your Store How safe is your store? There may be more potential safety hazards lurking on your sales floor and in your stockroom than you realize. Although occupational injuries are more commonly associated with manufacturing, a recent survey by the U.S. Department of Labor revealed that over one-fifth of all work related injuries occurred in the retail trade.

In an average year, the Labor Department receives almost eight injury reports for every 100 full time workers employed at American stores.

Typically, over three of these reports involve injuries serious enough to require missed workdays. This, of course, does not include the thousands of customers who are injured each year while shopping.

Most of these unfortunate incidents can be avoided. By exercising common sense and looking for ways to prevent accidents before they happen, you can make your store a safer place for customers and employees alike. The following safety guidelines can help.

Safe Floors Begin your safety improvement program from the “bottom up” by looking at your store’s floor. The floor is one of the most common sources of potential in-store safety hazards. Falls caused by unsafe floors can result not only in potentially crippling injuries but in costly lawsuits.

Do not wax your floors to a high polish finish. A sparkling floor may look impressive, but a floor that is very shiny will also be very slippery, increasing the chances that a customer or employee will fall.

If your store has a tile floor, be careful that the cracks between the tiles are not too deep, customers who wear high heels can easily trip and fall.

Tiles that are cracked or chipped are also potential stumbling blocks and should be replaced promptly.

You should also replace or repair torn carpeting quickly. Carpet tears not only increase the likelihood of custom20

er falls, they are also a leading cause of twisted ankles and stubbed toes. If you see a tear in your carpet, cover it with a rug or mat as a temporary measure. Or, if the tear is small, it can be sealed with tape until a more permanent repair can be made.

Inclement Weather Snow, rain and other wet weather conditions can cause a hazardous situation in your store, as customers track in water from outside to create slippery spots on your floor. A cautionary “watch your step” sign should be posted prominently on your entrance door.

Another sign should be posted at your register counter to remind customers to walk carefully when leaving the store.

You should also have an employee mop the floor by your entrance and exit doors two or three times an hour, or more if necessary, during inclement weather conditions.

A large mat placed at your store entrance will help to control the water tracking problem. But make sure that the mat is held firmly in place, either by purchasing one with a suction bottom or by securing it with waterproof tape. A mat that shifts position, creases or bunches up becomes a stumbling block that can ambush the unwary customer as soon as he enters your store.

As an ongoing part of your safety program, make one employee responsible for inspecting floors three or four times a day, especially after busy periods, to check for dropped ice cream, discarded cone wrappers or other objects that can obstruct the path of customers.

If maintenance work is being done in your store that requires an extension cord or other cable to be run across your floor, hold it firmly in place with tape to keep it from tripping people. Its also a good idea to place small yellow “watch your step signs”, available at hardware and building supply stores, next to the cord.

Safe Displays The dipping cabinets that you use

can pose a threat to the well-being of customers and employees if proper safety procedures are not followed.

Begin by carefully examining the dipping cabinets themselves.

Cabinets should have rounded, rather than sharp, corners to minimize the safety risk to children and other customers. If you have sharp edged cabinets that cannot be parted with, block them from the path of customers traffic by putting a freestanding display rack, a stack of products or other barricade in front of any exposed corners. An alternative is to cover the corners with rubber elbow pads.

If you have wooden counters or fixtures in your store, check to make sure that all surfaces are smooth to avoid the risk of splinters. Similarly, glass counters should be checked for chips that can scratch or cut a hand.

Be sure that any cords, cables, or strings that are attached to products do not dangle over dipping cabinets.

If these get caught in hair or clothing of a passing customer, the product can come swinging down with deadly force.

Displays Do not stack product displays too high. When possible, displays should be stacked in steps, rather than in a straight vertical configuration. This will allow the customer to pull an item from the display without running the risk of being buried by an avalanche of fallen products.

Check the products that you put in reach-in display bins for sharp edges, protrusions or other potential hazards that can injure the unwary customer’s hand. For example, the staples that are used to seal some product bags can cut the hand of a customer who reaches in, and the thin wooden crates that are used to package other products can cause splinters.

Every product you display should fit safely on a shelf. A product that protrudes eight to twelve inches from its shelf poses a safety hazard. It can trip the customer if it is displayed on the

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bottom shelf, or it can poke an eye if it’s displayed higher.

Products that are heavy and difficult to handle should never be displayed on top shelves. Customers and employees are more likely to pull a muscle, sprain a back or injure themselves in some other way when reaching for these products.

Also, a heavy product dropped from a high shelf will cause greater pain and injury if it falls on the customer’s foot than a light weight item.

Overhead Signs Overhead signs and display props should be fixed securely in place and hung high enough to avoid striking the passing customer in the head or eye. If possible, hang signs and other material over the display shelf itself. This way, if the sign or prop falls, there is less danger of it either hitting a customer or coming to rest on the floor where someone can trip.

Check all screws used to assemble displays, hang wall shelves and install pegboard units to ensure that they are tightened completely. A protruding screw can scratch an employee or customer or tear the sleeve of a shirt or blouse.

Plants Many store owners use plants to decorate displays as well as the exterior of their shops. If your store traffic includes children, check to make sure that the plants are not poisonous. According to the U.S. Public Health Service, about 13,000 people are victims of plant poisoning every year, almost all of them children.

Surprisingly, many of the most common and seemingly innocent plants can be harmful if swallowed by a child. For example, such familiar Christmas greens as mistletoe, holly and yew can cause serious discomfort. One leaf of a poinsettia can cause death. Other common plants like rhododendron, iris and azalea are also potentially toxic. It’s a good idea to confine plants and Christmas greens to areas behind service counters, unless, you are absolutely certain they are not poisonous.

You should also avoid using rubber balloons to decorate displays. A balloon that breaks and is picked up by an inquisitive child can become lodged in the windpipe and lead to death by strangulation. Balloons should never be given away as favors to youngsters for the same reason.

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Pest Control Exercise great caution if you find it necessary to use ant traps, mouse traps or other devices to control an insect or pest problem in your store. These devices should be removed from your sales floor in the morning before you open your door and put in a secure place away form customer traffic.

You can bring them back to your sales floor again at night after you have closed.

If your store has a restroom that is available to customers, make sure that it is accident proof. Check periodically to see that the floors are dry. Do not store potentially harmful cleaning solutions or other chemicals in the room. Be sure that your thermostat on your water heater is set so that scalding hot water never comes out of the tap.

Electrical Accidents Electrical accidents pose a serious threat to employees and customers. If you use an extension cord, check first to determine that it is not worn or frayed. When you are finished with the cord, disconnect it from the wall socket first. An extension cord that is plugged into the wall and disconnected from the tool or appliance can cause serious electrical burns or shocks.

Tape or cap all unused electrical outlets to keep curious children from poking fingers or metal objects into them.

Remember, water and electricity don’t mix. Do not clean lights, electric display fixtures, or electric products with a damp or moist cloth when they are on. If your store has a water display or decorations such as a fountain or pond, do not display electrical products or hang electric props near it. Never install wiring or light to an outdoor sign or hang outdoor decorations on a rainy or snowy day. When doing these jobs, make sure you are in an area that is dry and free of puddles.

Fire Hazard If you highlight displays with track lighting or other high intensity lights that generate heat, make sure they are installed high enough so that they cannot burn the unfortunate customer who accidentally brushed against them. Also, never hang paper display props or inflammable fabrics next to high intensity lighting, since this material can ignite.

Similarly, you should never allow trash to accumulate in a corner of your store or stock room, this can result in spontaneous combustion. Also avoid putting space heaters on the sales floor where they can inadvertently be knocked over by customers.

Have fire extinguishers readily available on your sales floor, as well as in your stock room and office and train your staff how to use them. Check with your local fire department to ensure that you have the appropriate type of fire extinguisher for your store. For example, paper fires and grease fires require different types of extinguishers.

Check all electrical cords for signs of wear, and all outlets and switch plates for heat build up. If they are hot to the touch, call your fire department. You should also check smoke detectors monthly and replace the batteries in battery powered models once a year, remembering always that in the area of store safety, prevention is your best defense. v

The National Dipper

September/October 2022

Dream II: The Branch A Second Store for You? Deciding If, Where, How

You probably went into business to fulfill a dream of owning your own place and being your own boss. And if your operation is successful, you may have considered opening a second store, a sort of sequel to the dream.

This article will help you with Dream II by answering questions about opening a second store, from why to how.

Nearly one in four retailers opens another store. Unfortunately, it’s as risky as when you first started in business. There are as many dangers, some of them different. Statistics tell us that half the expansions will fail in five years. But for those that don’t, the advantages of expanding into multi-units can be tremendous.

Reasons for Branching Here are several reasons for branching out. A big plus is that you will enjoy economy of scale and centralizing of functions. Perhaps, for the first time, you will be able to justify a full time bookkeeper with two stores doing enough volume to have someone on staff track the numbers. With two or more stores sharing the budget, you can spread many expenses: advertising, warehousing, delivery, etc. Some retailers estimate their savings at ten percent in operating a second store.

The biggest advantage of all is that you will be able to buy better because you will be buying bigger. This is why your suppliers will be eager to help you get that second store opened.

Also on the plus side is a savings in insurance. Business interruption protection will not be as vital per unit when you have two or more units. If fire strikes, you’re sill in business and can use the second outlet to keep going. There’s a big relief in not having all your eggs in one store basket.

better than one. So are two stores, each with its own staff and management.

Also, with a second store you will continue to build equity, something which you began when you opened the door to your first one. While a second store may never make as much as the first, it can more than double your equity and your business stature.

A second store also provides defense against competition. When a good site for a store opens up just outside your present trade area, you might want to snap it up rather than see a competitor set up shop on your border.

ods that you might not want to risk at your flagship store.

Grow or Die So you might open a branch because you feel you must. In business, as in many other endeavors, it’s a case of grow or die.

Branching out will keep you on the cutting edge of change. Look at the growth of malls and other suburban retaining locations at the expense of downtown. If your headquarters were downtown and you had opened a branch on the outskirts some years ago, you would have an early jump on the outward trend in retailing. Your branch will be a place to experiment with new merchandise ideas or meth-

Loss of Control Branching out will make you delegate and with delegation comes some loss of control. You won’t be able to manage hands-on in both the headquarters and branch stores.

Then too, there is danger that your management skill may slip out of focus. Too often an owner or manager gets swept up in the expansion, and the on-going daily problems are neglected until they become crises. You must continue your practice of identifying and solving problems as they crop up while still finding time for overseeing the branch startup.

The Flip Side But despite all those pluses in branching out, the fact is that almost nine out of ten of the billions of retail firms in the United States are single unit operations. That’s because there are also so many negatives.

The branch might siphon off customers from your headquarters store and hurt its profits. However, this problem could be avoided by strategic site selection.

Sharpen Up Another advantage of more than one store is the opportunity to sharpen your management. You can compare expenses and operations between stores to sniff out problems and spot strengths in one store that can be carried over to the other. Two heads are The National Dipper

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Different Skills Running a multi-unit business requires different skills from those needed to start a business. The entrepreneurial spirit that helped you get started might be too risk-taking to chance with a branch. Originally it was go-for-it. Now it should be: Let’s think it over and go slow. Be more objective even at the expense of enthusiasm.

There’s danger too in feeling that if it worked once, it will again, which could lead to cookie-cutting a branch from your original store. Finally, the branch will partly destroy the cocoon you now have with its warm feeling of control over your business. With stores, one could be the happiest number.

Time and Staff Ask yourself two important questions. Is your present business in shape to handle the strain of expansion? Can you spare the time and can your headquarters store spare the staff?

Recognize that while you may be a great storekeeper, by expanding into a second unit you must become a great people manager to an extent you’ve never done before. You must be able to recruit, motivate and train, fast and well. So just knowing the product and

your customers is no longer enough.

Now you must know people management.

If It’s Go, Here’s How After considering all these negatives, you are still in a branch out frame of mind. Remember all those positives earlier in this article. If your decision is “go”, here are the next steps.

First, decide what you want your branch to be. Above all, don’t simply clone your headquarters store. Instead, tailor your branch to its own market area. Just like snowflakes, no two markets are the same. You must study consumer peculiarities in your proposed branch location. After deciding what you want your branch to be, you face a decision of buying an existing store or starting from scratch; and whether to erect a building or buy one, or rent.

Why Buy One It is far easier, if not more expensive, to buy a store than to start one from scratch. But like everything else in merchandising, there are two sides to that coin, While you can get up and running quickly by buying an existing store, you may have to pay a great deal if it is prospering, or have to overcome

some bad heritage if it is floundering.

One factor helping decide between starting or buying a branch may be availability of a site. Quite often the only way to get a location in an established area is to buy an existing store.

One tip: If you buy an existing store, put in your own manager rather than retaining the one that comes with the store. How else will customers know that they will now enjoy new and better management?

Price Before buying a store, analyze to see if the business is healthy, how much of the stock is live, and how much you should pay for it. Pricing the store can be complicated. Price may be based on replacement value, book value, or the capitalizing earnings value, but then that’s another article.

With an existing store, don’t figure that you are going to save much on fixtures and signage. Instead, you should be budgeting for jazzing up the premises, again to let customers know that new management is here.

By building a branch from the ground up, you can tailor it precisely to a business the local market needs.

This is the ideal way to branch out, however, it is slow, complicated and more expensive.

Deciding Where Once you’ve decided what you want in a branch, it‘s a questions of where. You can find a great deal of help in this regard. First, there are your suppliers, who often are first to know where an existing store might be available. Or they may have market studies that show where a successful new store might be opened. You should check with the telephone company or the city/county engineering department to see where urban or suburban growth is coming. One retailer we know even finds free help in site selection from the marketing department of a prestigious university in his city.

Will an area you are considering support a branch store? Market information can be found at your public library, college or university, Small Business Administration and government agencies, local and federal.

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The National Dipper

September/October 2022

Census Bureau The Bureau of Census reports on per-capita expenditures for many product types. If you can compute the number of customers in the trade area, multiply that number by the average expenditure. The total will be your branch store’s gross sales and from that you can decide whether to open in that area.

An excellent source of demographics for your area is the Bureau of Census. You can obtain information form the bureau on: • Population of the area and how this is changing.

• Where they work.

• Proportion of young or old and how many children.

• Number of families owning or renting.

• Number of single person households.

• Incomes.

• Occupations.

• Whether the area is old, established or mainly newcomers.

• Value of homes, monthly rent, age and quality of homes.

• Number of families owning two or more autos.

Don’t let the presence of a competitor automatically turn you against an area. Look at gas stations or auto dealers who like to cluster. You and a nearby competitor might turn an area into one known for your specialties.

take away from your headquarters, in other words what will be the extent of customer migration? Figure on a maximum of 25 percent, depending on how close together. That 25 percent provides a good start for a new business because it represents established customers. In fact, some retailers study their trade area very closely, spotting customer concentrations so that up to 25 percent will turn to the branch as a matter of geographic convenience.

What about funds for branching out? Better figure on two or three years of red ink. It’s not just a matter of startup capital but continued funding.

Now’s the time to get cozy with your banker. One thing in your favor is that you now have a proven track record and bankers like that.

Funds From Suppliers But there are easier and cheaper sources of credit than a bank. Turn first to your suppliers. They should be willing to give you very good terms because you will be providing a second outlet for them. One retailer tells us that at the first word that he was

How Close How close should you locate your branch to your headquarters store?

Too close, and your two stores will be fighting for the same customers, at your expense. Too distant from each other and you lose all the economies of joint advertising, joint warehouse, joint deliveries, etc.

Distance between your stores will be partly determined by population density in your area. In Manhattan, just a few blocks away means another market, another trade area. But in suburban areas, the minimum distance to prevent overlap might be several miles. It may be best to locate in different towns, even 15-20 miles apart.

considering a branch, suppliers were all over him.

Your suppliers should be eager to give you liberal terms on an opening order. In addition to special advertising allowances, they should extend the usual 30 days to say 90 days and perhaps provide special discounts. They might even be persuaded to relax the 30 day payable for your main store to 90 days, freeing up your cash for the branch operation. Get even cozier with suppliers than with your banker.

Funds From Present Business Another source of funding is to take on a partner, selling part of the business. If you are substantial enough to incorporate, then selling an interest becomes easier. It’s a good idea to incorporate your two stores separately, which means trouble from one cannot infect the other.

Look to your existing business for funds by converting idle assets into cash for the branch. You might have a truck that’s not being used all that much. You might want to sell equipment and lease it back, finding cash in

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

Customer Migration How much will your branch store The National Dipper

September/October 2022

25

the same way that some airlines now do by selling their planes and leasing them back.

Or you might free up cash from your present store by selectively shrinking inventory or by getting tough with accounts receivable. Get lean and mean in your operation before you consider opening the branch.

Most of your customers, if they have a fairly close relationship with you, will understand your need for cash to expand. We know of some retailers whose customers lent them money to open a branch closer to them.

Managing Both Stores Early on, you should plan how you will staff the branch. Most of the retailers we talk with say that staff is the first consideration. You will need a topflight manager for the branch. If that’s you, then you will have to find a topflight manager for your headquarters store. Don’t try to split yourself between the two stores. It just won’t work.

The best source for a manager is from your present staff, if you’ve been

developing your people as you should.

The remainder of the branch staff would best come from your present store. You can replace them with new hires who can be better trained at the established store.

Staff With Experience There are many obvious advantages to staffing the branch with experienced people. They know your products, your suppliers and your procedures. They are accustomed to working together. A branch is no place to have first time customers encounter first time help.

If you do have to turn outside for a manager, an excellent source of leads will be your suppliers. They can tell you about the good salesman itching to be a manager and currently employed at a competitor’s store. They also can tell you about the owner who wants to close his store. Your suppliers can put out the word in the trade that you need a manager.

Spend on Promotion Months before your brand opens,

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 26

you should be finalizing a promotional plan. How much should you budget for advertising and promoting the new branch? A lot! Much more than probably you would expect. While some promotion techniques are inexpensive, such as bag stuffers and putting signs in your present store announcing the branch, they fall far short of the major impact you must create.

Some store planners recommend budgeting four percent of your total startup expense for advertising. Others say plan on spending in one month what you would spend in a year for the main store. The advertising/promotion program should consider all four main media: print, broadcast, direct mail and social media. This is the time for saturation bombing.

Ever notice how most grand openings occur weeks or ever a month or two after the store actually has opened? There’s a good reason for that technique which is called a “soft” opening proceeding the grand opening.

The interval is a shake down cruise for staff who should have the store humming and ready for the grand opening boom in a few weeks.

When to open As to when in the year you should schedule the opening of your store, the jury is still out on that one. Some say open when business will be brisk to get the store off to a fast start. Others counsel scheduling the opening for the slack season, again for the shake down cruise mentioned above.

Be sure to plan ahead every step of the way in opening a branch. You should draw up a precise timetable, setting out time frames in months or weeks for each step. Make a list of the stages, beginning with market research and site selection, the lease negotiation, payment of local fees and obtaining permits, selection of floor plan, contracting for construction, arranging for inventory, fixtures and equipment, financing, promotion and finally opening. Do your hiring and training as you are completing the final stages of the branch or perhaps before.

Finally, you will have Dream II, the branch store. And its success should be more assured than when you first opened with Dream I. v

The National Dipper

September/October 2022

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.

ICE CREAM CONTAINERS Visstun Cups…………..www.visstuncups.com…….….702/251-8809

ASSOCIATIONS Great Lakes Ice Cream & Fast Food Assn. ..................810/618-0605 New England Ice Cream Restaurant Assn. .........mca319@gmail.com

LUBRICANTS Haynes Lubricants……www.haynesmfg.com…………800-992-2166

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 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

The National Dipper September/October 2022

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

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 Electro Freeze Tri State, soft serve, batch, shake,slush.NY, NJ,CT OHIO Peck Food Service….www.peckfoodservice.com….800-732-7325

27

Calendar SEPTEMBER National Honey Month National Papaya Month 2 – National Blueberry Popsicle Day 4 – National Macadamia Nut Day 5 – Labor Day 6 – National Coffee Ice Cream Day 10 – National Hot Dog Day 11 – Patriot Day 11 – Grandparent’s Day 11 – National Hot Cross Bun Day 12 – National Chocolate Milkshake Day 13 – National Peanut Day 21 – National Pecan Cookie Day 22 – Autumn begins 22 – National Ice Cream Cone Day 23 – National White Chocolate Day 23 – National Key Lime Pie Day 25 – Rosh Hashanah Begins 27 – National Chocolate Milk Day 28 – Strawberry Cream Pie Day 29 – National Coffee Day 29 – National Mocha Day

NEGUS PACKAGING SOLUTIONS

OCTOBER National Apple Month National Pretzel Month National Caramel Month National Cookie Month National Dessert Month 3 – National Caramel Custard Day 4 – Yom Kippur 7 – National Frappe Day 10 – Columbus Day (Observed) 13 – National M&M® Day 14 – National Dessert Day 15 – Sweetest Day 16 – National Boss Day 18 – National Chocolate Cupcake Day 22 – National Nut Day 24 – United Nations Day 28 – National Chocolate Day 30 – National Candy Corn Day 31 – Halloween 31 – National Caramel Apple Day 5– Make It Fresh! Seminar. Emery Thompson Machine, Brooksville, FL. Contact: Paula Thompson, Emery Thompson Machine, 15350 Flight Path Dr., Brooksville, FL 34604.

718/588–7300. Fax: 352/796-0720.

E–mail: paula@emerythompson.com 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 – National Peanut Butter Fudge Day 21 – National Cranberry Day 22 – National Cashew Day 25 – National Parfait Day 24 – Thanksgiving Day 28 – Small Business Saturday DECEMBER National Egg Nog Month National Pear Month 3 – National Apple Pie Day 4 – National Cookie Day 7 – National Cotton Candy Day 7 – Pearl Harbor Remembrance Day 8 – National Brownie Day 10 – Human Rights Day 12 – National Cocoa Day 16 – National Chocolate Covered Anything Day 17 – Maple Syrup Day 18 – Hanukhah Begins at Sundown 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

Advertisers’ Index

SQUARE PAK™ also available.

NEGUS

3220 Kingsley Way Madison, WI 53713

888-241-7482

negus.info@negusboxnbag.com www.negusboxnbag.com

Distributor Inquiries Welcome 28

All Star Carts & Vehicles, Inc...........14 Carpigiani..........................................9 Cold Car...........................................17 Costing Manuals.................................7 Dingman’s Dairy...............................13 Dipwell Techware............................25 Frosty Produccts..............................23 Great Lakes Ice Cream & Fast Food Association........................15, 24 Stella Lorens Photography ..............21 Negus Packaging Solutions..............28

New England Ice Cream Restaurant Association.................................26 A.Panza & Sons, Ltd.........................2 Prova Gourmet..................................5 Rite Temp.........................................18 Visstun.............................................22 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

September/October 2022

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