The National Dipper November-December 2020

Victoria Campbell named president of Electro Freeze.

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 pro motion and then to submit it for con sideration of the award. The promo tions 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, Mich igan; 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 employ ees 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 col lege 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 pan demic started.

Beginning on page 14 is the annu al Promotion Planning Guide & Indus try 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 is sue. 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 ev ery day. He will be missed by his many friends and family.

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.

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THE MAGAZINE FOR FROZEN DESSERT RETAILERS

GLACIERPOINT ENTERPRISES, Inc., a portfolio com pany 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 comple mentary 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 phi losophy,” 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 con fident 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 ex pand 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 Uni lever ice cream and frozen products as well as other brands such as Breyer’s, Perry’s and Turkey Hill, among others. Ma rina’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 cus tomers. 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 experi enced team of investors and Executive Partners seek portfo lio company value enhancement through rigorous implemen tation of transformative strategic initiatives and operational improvements. Mill Point is based in New York, NY.

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 respon sible for the day-to-day management of the compa ny. Campbell joined Elec tro Freeze in 2015 as Vice President of Finance. She came to the company from R.A. Jones & Company, part of Coesia, in Daven port, 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 op erations 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 Ameri can operations based in Chicago, Illinois. Through its sub sidiaries, the company designs, manufactures, markets and services a broad line of commercial and institutional food service equipment used by major restaurant and hotel chains, independent restaurants, hospitals, schools, airports, correc tional institutions and canteens.

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

ANDY’S FROZEN Custard® is bringing the chill to Owas so! 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 resi dents 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, An

dy’s menu offers the perfect sweet treat to end the day. In ad dition to a year-round menu, Andy’s offers specials that high light 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 his tory 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 fami ly-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 cel ebrations, 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 po sitions 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 hir ing 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 maga zine. 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 Face book (@AndysOwassoOK96thSt) or via Andy’s website.

JANICE R. BRYSON, 84, of Merrimack, NH passed away peacefully surrounded by her loving family on Saturday, Oc tober 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 Mer cy Church. In her free time, she loved reading, sharing of recipes, the beach and babies. Spending time with her family and connect ing with close friends were her favorite past-time. She was known as “the voice” of her cousin’s busi ness, C.B. Sullivan Co. in Hook sett for 25+ years.

Janice will be deeply missed by her husband Robert Bryson, former Executive Direcctor of the New England Ice Cream Restau rant 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 Grandchil dren, 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 fol low at St. Joseph Cemetery in Bedford, NH.

Memorial contributions in Janice’s name may be made to www.catholiccharitiesusa.org

& MARKES, an 116-year-old wholesale distributor, is excited to announce the launch of their Backpack Give back fundraiser. The company will be providing over 1,100 backpacks with supplies to schools in New York for the up coming year.

“We are very proud to be able to support the communi ties that we live in and serve by providing backpacks and supplies for children in need,” said Bill Miller, Vice Presi dent 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, Clo rox, 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

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, whole sale distributor that supplies food service products, janitorial solutions, safety items, office supplies, packing and shipping products, and ice cream products to many integral and be loved businesses throughout New York State. Since 1906, Hill & Markes has been a distribution powerhouse in Up state 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 cul ture and investing in the communities they serve.

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

David Shirk joined RSG as strategic account manager on October 3, 2022 and will report directly to Craig Ham mel, director of strategic ac counts.

Shirk has over 15 years of experience in the foodser vice industry. Most recently, he was strategic account manager at Hoshizaki Amer ica where he worked with many distinguished restau rant chains and dealer part ner 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) Administra tor Isabella Casillas Guzman seeking relief options for small business restaurant operators with COVID-19 Economic In jury Disaster Loans. The letter suggests three ways the SBA

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 Restau rant Revitalization Fund grant — face an uncertain future,” said Sean Kennedy, executive vice president for Public Af fairs 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 dura tion 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 Asso ciation (NFRA) has announced the winners of the Golden Penguin Awards for its 2022 June Dairy Month and Sum mer 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 hon ored 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 re vealed 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 Over all Marketing Campaign with subcategories for – Retailer, Wholesaler, Manufacturer, Sales Agent and Local Associa tion. 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.

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, Mich igan; 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. Summa ries of all of the promotions submitted are included in this issue.

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 good will in St. Louis through an experien tial contest.

There were four pillars to support this promotion.

1. New ice cream flavors to sup port 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 deli cious concoction of sweet cream, va nilla 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 co conut flakes and rolled oats.

The second pillar was a high ly 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 Wiz ards Collection was our “Clock work Oracle” passport. Partici pants in the contest collected a passport available at each loca tion, which held stamp boxes for all six Clementine’s brick and mortar locations. In order to complete an entry for the give away, participants had to visit each Clementine’s location and receive the stamp for that cor responding location on the pass port (no purchase necessary). Completed passports with all six location stamps were entered

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 Col lection purchase, scoop or pint, quali fied for a free Clementine’s golden snitch button. Each shop had location specific posters with colors to corre spond to the colors represented on the passport. For National Ice Cream Day, a Harry Potter lookalike was present at each location to greet customers, ex plain Wizard Collection flavors, and of course, take photos! On the digital front, we shared mystical ice cream photos and videos to transport follow ers to another world.

In conclusion, we had 487 partici pants submit completed “Clockwork Oracle”’ passports for the Universal Studios giveaway. Our average sale in shop is $14 and if participants or dered ice cream at all six shops and we had 487 participants complete their passport, we generated approximately $40,000 of revenue from this promo tion. In the month of July, we also se cured 12 media hits highlighting the flavors and giveaway (Fox2, KMOV, RFT, Y98, KSDK, KTRS, Sauce Mag azine, 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 float ing 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 out door 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 Butter beer Shakes. We had many customers who bought both a shake and a House

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

So was it worth it? YES. We in creased 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 li cense 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 But terbeer 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.

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 busi nesses.

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 in

clude the chance to see emergency ve hicles up close and to meet and take photos with members of the Port Hu ron fire and police departments, as well

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 Deco rah Iowa (410 W Water Street, sugarbowl.decorah@gmail. com, 920-559-7097). Gnome Sundaes were our #6 top sell ing item, #5 top grossing item during the 4 day festival time period.

Whipty-Do

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 want ed 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 fla vored 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 me dia accounts. A best selling item at our fest, we prefer using Salted Blue Corn

Our 13th birthday oc curred 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 pro motion was “The Baker’s Dozen” and was based on the series of concerts by the band Phish. Their series of con certs 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 commit ment to never repeat it again. The themes were: Coconut, Strawberry, Red Velvet, Jam filled, Powdered,

Double Chocolate, Cinnamon, Jim mies, Maple, Holes, Lemon, Boston Cream, & Glazed. For example, on May 8th for the “Double Chocolate” theme, we dipped one of our home made waffle bowls in chocolate en rober, 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 manag er 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.) Enthusi asm was high from our guests on our social media accounts and we typi cally had people in our drive-thru ask ing about the item before we officially posted it or, in one instance, less than 2 minutes after we posted it on Insta gram & 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

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 as sociation 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

– National Pie Day 24 – National Peanut Butter Day 26 – National Peanut Brittle Day

27 – National Chocolate Cake Day

– 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 Rob erts, Dept. of Food Science, Penn State University, Office of Conferences and Short Courses, 301 B Agricultural Ad ministration 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 As sociation (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 Associa tion, Inc., 136 Madison Ave., 12th Fl., New York, NY 10005. 212/482–6440. Fax: 212/482–6459.

22-25 – Dairy Forum 2023. J.W. Mar riott 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. Con tact: Kristin Smeltzer, Conference & Short Courses, 301B Ag Adminis tration 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

Snack Food Month

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

14 – National Potato Chip Day

17

18

St. Patrick’s Day

National Corn Dog Day

– National Sloppy Joe Day

– Chocolate Caramel Day

Beginning of Spring

– California Strawberry Day

National Cake Pops Day

– Chocolate Covered Raisins Day

– 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

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

9-11

Great Lakes Ice Cream & Fast Food Association (GLIC & FFA) An nual Convention & Trade Show, Kel logg Arena, Battle Creek, MI. Con tact: Susan Mesack, GLIC & FFA, P. O. Box 233, Swartz Creek, MI 48473. 810/618–0605. E–mail: glicffa@com cast.net

28 – Hill & Markes Food Service & Ice Cream Show. Rivers Casino, Sche nectady, NY. Contact: Bill Miller, Hill & Markes, 1997 State Hwy. 5, South, Amsterdam, NY 12110. 518/6274445. bmiller@hillnmarkes.com

– International Pizza Expo. Las Vegas Convention Center, Las Vegas, NV. Contact: Emerald X, LLC, 31910 Del Obispo, #200, San Juan Capistra no, CA. 949/226-5700

4-5 – Dingman’s Dairy Trade Show. Hamilton Farms Golf Club, 1040 Pot terville Rd., Gladstone, NJ 07934. Contact: Joseph Orme, Dingman’s Dairy, 191 Pennsylvania Ave., Pater son, NJ 07503. 973/881-8622. Fax: 973/881-8655. E-mail: joe.orme@ dingmansdairy.biz

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

National Peanut Cluster

Popcorn Lover Day

National Milky Way

Saving Time

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 Associa tion Restaurant, Hotel–Motel Show. McCormick Place, Chicago, IL. Con tact: Winsight, LLC, e-mail: restau rant@maritz.com. 864/699-6935.

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

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

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@national pizza 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

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

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

Planning Now Tax Savings Later

by Mark E. Battersby

The owners, operators and manag ers of many ice cream and frozen des sert 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 un usually 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 legiti mate 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 buy ing a new piece of equipment, upgrad ing technology, etc., the time to do so is before December 31.

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

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

Remember, however, bonus de preciation 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

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 limita tions. 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. To day, 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 state ment. 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 ac counting for tax purposes. Cash-meth od accounting allows the business to micro-manage the ice cream and fro zen 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 anticipat ing higher profits in 2023 than in pre vious years may want to defer revenue as a way of reducing taxable income for 2022. Consider billing late in De cember or delaying the delivery of cer tain 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 fu ture 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 al lowable 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 car ried forward indefinitely, it is limited to only 80% of the operation’s taxable income.

Provide a Retirement Plan

While it can’t discriminate in fa vor 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 to day’s labor crunch. Not only can a re tirement plan help retain talent, when the operation provides a qualified re tirement plan or 401(k) plan, there are specific employer contributions and administrative fees that can be tax de ductible.

As one example, eligible employ ers 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 ordi nary and necessary costs of starting a SEP, (Simplified Employee Pension), SIMPLE IRA or other qualified plan

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 es tablished prior to the end of the year.

Reasonable Compensation

The IRS can, and will, challenge salary amounts they deem to be “un reasonable.” While the factors used by the IRS and the Courts to deter mine 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 busi nesses 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 de ductions 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 car ryback.

• Know thy accounting method. As mentioned, most year-end tax strat egies work best for cash-basis taxpay ers. Accrual-basis businesses report all income in the year it is earned and all expenses in the year they are in curred. So, just because the ice cream and frozen dessert business is paying for a 2023 expense in 2022 doesn’t al ways result in an immediate deduction on the 2022 tax return.

• Worker classification matters. Every ice cream retailer must cor rectly 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.

• 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 nec essary to document all transactions, incoming or outgoing.

• Beware of changes to the tax laws. While the recently enacted In flation Reduction Act may not impact on an ice cream store owner or his or her store directly this year, noting pro grams that might eventually benefit the business should be routine. It’s a similar story with the President’s con troversial student loan forgiveness pro gram 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. Su preme 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 produc tive.

Once the work is done and the al ternatives tested, make sure the busi ness 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 profes sionals involved well before the end of the year. But, how can anyone hope to know whether income deferral or ac celerated write-offs will be of the most help in reducing this year’s tax bill -–and the tax bills in future years? v

manufacturers

distributors in the ice

their

listing in the 31st Annual National Dipper Source Book, the January/February 2023 issue.

do not receive a

tionnaire,

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.

Class

Advanced Gelato Class

Gelato University Internship

Carpigiani North America,

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

Egg Nog Month

Pear Month

National Cookie Day

National Cotton Candy Day

Pearl Harbor Remembrance Day

National Brownie Day

Human Rights Day

Hanukhah Begins at Sundown

12 – National Cocoa Day

16 – Chocolate Covered Anything Day

– Maple Syrup Day

18 – National I Love Honey Day

– 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 Rob erts, Dept. of Food Science, Penn State University, Office of Conferences and Short Courses, 301 B Agricultural Ad ministration Bldg., University Park, PA 16802. www.agsci.edu/icecream

15-18 – National Ice Cream Mix As sociation (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. Mar riott 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