National Dipper November/December 2023 by nationaldipper

Dipper Vol. 39 No. 6

The National ®

THE MAGAZINE FOR FROZEN DESSERT RETAILERS

November/December 2023 $5.00

THE MAGAZINE FOR FROZEN DESSERT RETAILERS Published by United States Exposition Corp. Vol. 39, No. 6 • November/December 2023

Features Promotion of the Year Contest........................................10 Big Dipper Ice Cream Desserts, Wayland, MI Bliss Homemade Creamery, Inc., University Park, WA Deezerts, Berne, IN Frosty Boy of Kalamazoo, Kalamazoo, MI Kaiser’s Grateful Bean Cafe, Oklahoma City, OK King Cone, LLC, Plover, WI The Meadows, Greensburg, PA Moxie’s Ice Cream Wynantskill, NY Saffron Spot, Artesia, CA Whipty-Do!, Maineville, OH

2024 Promotional Planning Guide & Industry Events Calendar..........................................14

Page 10 - Big Dipper Ice Cream Desserts, Wayland, MI wins Promotion of The Year Award with their Ice Cream Advent Calendars.

Repair, Replace or Not for Maximum Tax Savings......20 by Mark E. Battersby

Departments Advertisers’ Index ......................23 Calendar .............................23 Editorial ..............................4 News .....................................5

Regional Yellow Pages ..............22 Subscription Form .......................24 Yellow Pages .............................22

In The Next Issue • 32nd Annual Source Book • Manufacturer Listings • Product Listings • Trade & Brand Names • State Distributor Listings • Inch Ads The National Dipper

November/December 2023

Page 10 - King Cone, Plover, WI also wins Promotion of the Year Award with their homemade Ponczkas. 3

Editorial Big Dipper Ice Cream & King Cone Win the Promotion of the Year Contest

This year I received ten promotions for the Promotion of the Year Award and I want to thank each one of them for taking the time, first of all to do a promotion and then to submit it for consideration of the award. The promotions were submitted by Taylor Emert, Big Dipper Ice Cream Desserts, Wayland, MI; Theresa Fouquette, Bliss Homemade Creamery, Inc., University Park, Snohomish, and DuPont, WA; Pete & Dee Gastineau, Deezerts, Berne, IN; Scott Strawhun, Frosty Boy of Kalamazoo, Kalamazoo, MI; Peter Schaffer, Kaiser’s Grateful Bean Café, Oklahoma City, OK; Maynard, Judy & Ben Klosinski, King Cone, LLC, Plover, WI.; Robert Derito The Meadows, Greensburg, PA; Pamela Allie-Morrill, Moxie’s Ice Cream; Wynantskill, NY; Smita Vasant, Saffron Spot, Artesia, CA; and Joe Fields, Whipty-Do!, Maineville, OH. This year there are two winners for the award: Big Dipper Ice Cream Desserts, Wayland, MI and King Cone, Plover, WI. Big Dipper successfully drew customers in at the end of the season with their Ice Cream Advent Calendar and King Cone successfully drew customers in at the beginning of the season with their Fat Tuesday Pon-

czkas promotion. Read all about both promotions as well as all of the other submissions beginning on page 10. Beginning on page 14 is the Annual Promotional Planning Guide & Industry Events Calendar. I have included many celebrations of food events for 2024 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 year and then submit them next year for the Promotion of the Year Award. Finally, Mark E. Battersby shares his many tax saving strategies in the article “Repair, Replace or Not for Maximum Tax Savings”. His article begins on page 20. Our next issue is the annual Source Book, the January/February 2024 issue. Questionnaires will be emailed to manufacturers and distributors for their FREE listing in the Source Book. If you don’t receive a questionnaire, and want to be listed, please contact me at 847/301-8400 or email me at lynda@nationaldipper.com. The deadline to return the forms is December 8, 2023. Lynda Utterback Publisher/Editor

Questionnaires will be E-mailed in the next few weeks to manufacturers and distributors in the ice cream industry for their FREE listing in the 32nd Annual National Dipper Source Book, the January/February 2024 issue. If you do not receive a questionnaire, and would like a FREE listing in the Source Book, call Lynda Utterback at 847/301-8400 or email her at lynda@nationaldipper.com. The deadline to return the questionnaire is December 8, 2023. 4

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 © 2023 UNITED STATES EXPOSITION CORPORATION. ALL RIGHTS RESERVED. The National Dipper Magazine and The National Dipper Source Books (the “Works”) contain proprietary information and are licensed, not sold. In consideration for the original subscriber of this copy of this work substantially completing and returning the subscription form to the publisher, which act shall be deemed sufficient evidence of said subscriber's acceptance of this non-exclusive, non-transferable, license, the publisher (a) grants the original subscriber only the limited right to use these works in that subscriber's business, provided that said subscriber does not sell, resell, reproduce, distribute, or transmit in any form or by any means, (by way of example and not limitation, photocopying or recording by or in an information storage retrieval system) these Works, either in part or in their entirety, without the prior written permission of the publisher. Without advance written permission from the copyright owner, no part of these publications may be sold, resold, reproduced, distributed, or transmitted in any form or by any means, including, without limitation, electronic, optical, or mechanical means (by way of example and not limitation, photocopying, or recording by or in an information storage retrieval system). For information on permission to copy material exceeding fair use from the National Dipper Source Book or other copies of The National Dipper, please contact: Lynda Utterback, Publisher/Editor, The National Dipper, 1532 Oregon Trail , Elk Grove Village, IL 60007; Telephone (847) 3018400. The “NATIONAL DIPPER” and the “ICE CREAM CONE DESIGN” are registered trademarks of JLM Unlimited, Inc. In new product items and trade news this publication acts only as a news reporting service and assumes no responsibility for the validity of claims or statements. Unsolicited material should be accompanied by return postage. The publisher assumes no responsibility for such material. All letters/e-mails sent to The National Dipper will be considered the property of The National Dipper. Subscriptions are free to qualified recipients.

The National Dipper

November/December 2023

News CARPIGIANI NORTH AMERICA, an Ali Group company, announced the appointment of Leandra Olivotti as Vice President of Sales and Network Development for North and Central America. Olivotti brings more than 18 years of experience in the commercial foodservice industry to this role. Since joining Carpigiani in 2019, she has been instrumental in strengthening the Carpigiani network of channel partners. Leandra has an extensive background in the commercial foodservice equipment industry,including five years with IFI, and eight years with ISA, where she served as Sales Manager for North and Central America. Olivotti will be responsible for leading the internal and external network sales teams, developing strategic sales plans based on the company’s goals that will promote sales growth, customer satisfaction and brand recognition for the organization as well as targeting specific market segments and geographic locations to expand Carpigiani’s network. “Leandra’s experience, knowledge and passion is sure to have a positive impact on our continued growth and success in promoting our core values, strengthening our network and position as a leader in the frozen dessert equipment industry,” said Penny Klingler, President of Carpigiani North America. THE SACRAMENTO FOOD BANK was the beneficiary of some valuable hitting this past season. During the middle of the final Friday night game of the season, Crystal Creamery presented the Sacramento Food Bank with a $5,000 check which was the result of a Crystal Creamery fundraiser which contributed $40 for every double hit this season by members of the Sacramento River Cats. Going into Saturday’s game, the team had hit 104 doubles for the season, so Crystal Creamery rounded up the total to $5,000. “We are very pleased to continue our support for the Sacramento Food Bank with the presentation of this check,” said Brian Carden, Crystal Creamery’s Vice President of Sales & Marketing. He added, “We appreciated having the opportunity to work with River Cats on this fun promotion and be able to make a contribution to the Food Bank as it continues its great work.” Crystal Creamery is also a partner with the California Interscholastic Federation (CIF) and sponsors the Sac-Joaquin Section, the Central Section, and the North Coast Section which involve more than 470 high schools, their student athletes and their families. Crystal Creamery also sponsors the Sacramento Republic FC, the Sacramento River Cats, the Stockton Ports and the Modesto Nuts. The National Dipper

November/December 2023

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News FROSTY PRODUCTS manufactured a secret sauce for nearly two decades, loved by the public, for only one restaurant chain. Now, as of Summer 2023, Frosty Products has decided to make their famous sauce available publicly under the new brand name Detroit Sandwich Sauce. Inspired by the bold and famously delicious flavors found around Greektown, Detroit Sandwich Sauce is a versatile sauce perfect for all sorts of Michigan favorites. From sandwiches to gyros, pitas to fries, as a veggie dip or chili topping, there’s no end to the tasty ways this sauce can be used. Not only is Detroit Sandwich Sauce packed with flavor, but it contains Zero Trans Fats and is Gluten Free! It’s also Michigan Kosher Certified and contains the active yogurt cultures Lactobacillus Bulgaricus & Streptococcus Thermophilus. Chefs and Kitchen Managers will be glad to hear that the sauce comes packed 2/2.5-gallon bags and are shipped frozen. That works out to be less than $0.25 per serving – making Detroit Sandwich Sauce the perfect add-on to any meal, big or small! Once thawed, the easy-open bags pour effortlessly into bottles and other smaller containers for easy storage, and the thawed sauce has a minimum shelf life of 65 days when properly stored! Keep an eye out for Detroit Sandwich Sauce at your favorite dining locations around Michigan and beyond! If you or someone you know is interested in finding out more about Detroit Sandwich Sauce and Frosty Products, please visit the Frosty Products website at www. frostyproducts.com or by emailing sales@frostyproducts.com or calling (734) 331-3020. HOWDY HOMEMADE, the beloved ice cream brand on a mission to promote inclusivity and provide meaningful employment for adults with intellectual and developmental disabilities (IDDs), is thrilled to announce a significant expansion of its retail footprint. Now, customers across Texas and Louisiana can enjoy Howdy Homemade’s delicious and purpose-driven ice cream at hundreds of H-E-B and Albertsons Companies, Inc. stores. The ice cream is available by the pint at H-EB stores now, and will be in Albertsons, Tom Thumb, Safeway and Randalls stores starting Sept. 11, 2023. This expansion into 136 H-E-B stores and 140 Albertsons Companies, Inc. stores (Albertsons, Tom Thumb, Safeway and Randalls) is a testament to Howdy Homemade’s dedication to offering delicious, wholesome ice cream and making a difference in the lives of employees. Pints of six unique flavors, each showcas6

ing a Howdy Homemade Hero on the label, are available in retail stores. “We’re overjoyed to extend our reach and share the love of Howdy Homemade ice cream with even more communities,” said Tom Landis, Founder of Howdy Homemade. “Our partnerships with these retailers have been invaluable in making this expansion possible, and we’re grateful for their unwavering support.” WADDEN SYSTEMS INC. based in Pembroke NH, a leading provider of flavoring systems for soft serve ice cream as well as flavor extracts, is celebrating its 30th anniversary this year. Founded in 1993, by Rita Wadden, the company has been committed to providing exceptional products and services to its clients. The company’s innovative flavoring systems for soft serve ice cream have helped businesses in the food industry offer a variety of unique and delicious flavored products to their customers. The 24 Flavor System, the company’s flagship product, has become a staple in the industry, enabling businesses to provide their customers with 24 (or more) different flavors of soft serve ice cream on a cone to cone basis. With over 5000 units sold and the iconic 10-foot banner provided to stores for advertising, the 24 Flavor System has helped businesses elevate their soft serve offerings from plain vanilla to a premium frozen treat. Over the past 30 years, Wadden Systems Inc. has built a reputation for excellence and innovation. The company’s team of skilled professionals has been instrumental in developing new products and improving existing ones to better serve its clients. Wadden Systems’ range of 87 soft serve flavors are known for their high quality, are gluten-free and there is a dedicated Vegan range. “We are proud to be celebrating our 30th anniversary, and would like to thank our customers for their loyalty” said Len Riendeau, Project Manager of Wadden Systems Inc. “Our success is a testament to the hard work and dedication of our team, as well as the loyalty of our clients. We remain committed to providing innovative flavoring solutions for soft serve ice cream and exceptional customer service to our clients for many more years to come.” “Throughout the year we are celebrating our 30th Anniversary with our customers. For example In May all flavor customers received free of charge a bottle of Birthday Cake Flavoring, one of our Best Sellers. Other birthday promotions are scheduled for the remainder of the year.” Wadden Systems Inc.’s commitment to innovation and excellence has driven its success over the past three decades. As the company looks to the future, it remains dedicated to providing high-quality frozen treats that exceed its clients’ expectations. The National Dipper

November/December 2023

News RESTAURANT KITCHENS include open flames, hot surfaces, hot oil, cleaning chemicals, and a heavy electrical demand—all concentrated in one busy space. In the moment a fire breaks out, it’s hard to focus and plan. Always Ready: Fire is the latest in a series of restaurantspecific guides designed to help restaurant owners and operators evaluate their risks and create a fire response plan so in the moment, they can focus on keeping people safe. Restaurant fires account for about 6% of all nonresidential building fires reported to fire departments each year, causing more than $100 million in property damage, according to the U.S. Fire Administration. Having a fire preparedness plan in place can mitigate losses, prevent injuries, and help a restaurant reopen faster. “As business leaders, restaurant operators have many responsibilities for which they need to plan,” said Michelle Korsmo, President & CEO of the National Restaurant Association. “How best to protect their team members, their customers, and their restaurant from fires is important planning for every restaurant operator so they can more effectively respond to this type of disaster. The National Restaurant Association is proud to provide the industry with the resources and materials it needs to protect businesses and to know where and how to start recovery efforts if disaster strikes.” The National Restaurant Association Always Ready: Fire pulls best practices from official sources and restaurant operators—including human resources and risk managers from independent restaurants and national brands—to share recommendations for what to do in advance of, during and after a fire occurs. The guide includes: Vetting insurance coverage Assembling a crisis management team Assessing your restaurant’s risk for fire Taking fire prevention measures Creating an “In Case of Fire” action plan that includes practice drills Creating a contact list to address after-fire recovery Communicating with staff and customers “This guide helps operators build a plan that engages their staff on how to prevent fires and how to keep customers and each other safe. We’ve brought together the knowledge and experience of fire safety authorities and industry experts who have successfully guided restaurants through fire losses with the aim of creating a resource that gets a damaged restaurant back open and serving the community as quickly as possible,” said Korsmo. The Always Ready: Fire and Always Ready: Natural Disasters guides are available for free to all restaurant operators at https://restaurant.org/education-andresources/resource-library/always-ready/

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!

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Description

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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

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Make check payable to JLM Unlimited, Inc., 1532 Oregon Trail, Elk Grove Village, IL 60007 • Phone: 847-301-8400

The National Dipper

November/December 2023

News PENNY KLINGLER, President of Carpigiani North America, an Ali Group company, announced that Jason Meredith has joined the group as Director of Sales. Meredith will be responsible as the “face” to McDonald’s operators, ensuring that customers’ expectations are met while achieving customer relationships and sales opportunities. “We are eager to welcome Jason to the Carpigiani team. His 22 years of commercial foodservice sales experience will be a great asset for the Global Strategic Accounts team,” Klingler said. Meredith most recently served as Market Manager with Franke Foodservice Systems. He previously held several roles at Taylor Company, including Lean Manufacturing Engineer and Production Supervisor before transitioning to the commercial side of the business as Senior Project Manager and Director, McDonald’s North America. Meredith’s addition to the sales team signals the continued growth of Carpigiani in the North American market. FILIPPO BERTI, Chairman and Chief Executive Officer of the Ali Group, announced that Ryan Blackman has been named Vice President of Marketing and Communications for the Ali Group, effective September 1st. In this role, Blackman will be responsible for all of the Ali Group’s marketing, communications, branding, media and public relations in North America. He will remain managing editor of the company’s annual Aliworld magazine, and will also continue to oversee the company’s online presence. Blackman began his foodservice career as Advertising Assistant at BeverageAir in 2001, and was promoted to Advertising Manager in 2004. When Beverage-Air was acquired by the Ali Group in 2008, he was promoted to Marketing Manager at Beverage-Air. In 2010, he was named Director of Marketing and Communications for the Ali Group, a position he held until 2022, when he was promoted to Senior Director of Marketing and Communications. “Ryan’s commitment and knowledge of marketing strategies have been instrumental in helping the Ali Group grow and become what it is today,” Berti said. Blackman will report directly to Filippo Berti. 8

THE MULTICULTURAL FOODSERVICE & Hospitality Alliance (MFHA) announced that President and Founder Gerry A. Fernandez will be retiring effective December 31, 2023. Beginning next year, Gerry will support MFHA in an advisory role. After 27 years at the helm of MFHA and nearly 50 years in the restaurant and hospitality industry, Gerry leaves a legacy of advancing diversity, equity and inclusion (DEI) and creating opportunities for people from all backgrounds. Under Gerry’s leadership, MFHA has helped countless restaurant, foodservice and lodging businesses improve their cultural competency, create diverse and inclusive work environments and attract more diverse talent, especially in leadership positions. He also developed a supplier diversity directory and conducted the industry’s first diverse practices survey. In 2022, MFHA, the National Restaurant Association Educational Foundation (NRAEF) and Cornell University issued a new DEI Report outlining the effectiveness of DEI practices among restaurant employees. An outcome of the report was MFHA’s launch of ELEVATE, an award-winning comprehensive framework and toolkit that any restaurant can use to build a successful DEI program. Gerry and MFHA are well-known throughout the industry for sharing best practices and offering products, services and solutions that are relevant to today’s ever-changing DEI landscape. Gerry is also wellknown for his knowledge-based workshops, webinars, research, programs, speaking engagements and consulting services. THE NATIONAL RESTAURANT Association Restaurant, Hotel-Motel Show, is now accepting applications for the prestigious 2024 Kitchen Innovations (KI) Awards. Celebrating its 20th year, the KI Awards program recognizes exceptional equipment and product innovations that elevate foodservice operations and contribute to industry progress. The 2024 National Restaurant Association Show will be held from May 18–21, 2024, at McCormick Place in Chicago, showcasing the pinnacle of foodservice innovation. Entries for the 2024 KI Awards will be accepted until December 6, 2023. To be eligible, all equipment innovations must have been introduced within 24 months prior to the 2024 National Restaurant Association Show. Application details for the 2024 KI Awards can be found on the event’s official website: https:// www.nationalrestaurantshow.com/kitchen-innovationapplications-2023 The National Dipper

November/December 2023

Big Dipper & King Cone Win Promotion of the Year Contest This year ten promotions were received for the Promotion of the Year Contest. They included: Taylor Emert, Big Dipper Ice Cream Desserts, Wayland, MI; Theresa Fouquette, Bliss Homemade Creamery, Inc., University Park, Snohomish, and DuPont, WA; Pete & Dee Gastineau, Deezerts, Berne, IN; Scott Strawhun, Frosty Boy of Kalamazoo, Kalamazoo, MI; Peter Schaffer, Kaiser’s Grateful Bean Café, Oklahoma City, OK; Maynard, Judy & Ben Klosinski, King Cone, LLC, Plover, WI.; Robert Derito The Meadows, Greensburg, PA; Pamela Allie-Morrill, Moxie’s Ice Cream; Wynantskill, NY; Smita Vasant, Saffron Spot, Artesia, CA; and Joe Fields, Whipty-Do!, Maineville, OH. This year there are two winners for the award: Big Dipper Ice Cream Desserts, Wayland, MI and King Cone, Plover, WI. Big Dipper successfully drew customers in at the end of the season and King Cone successfully drew customers in at the beginning of the season. Read all about both promotions as well as all of the other submissions. Big Dipper Ice Cream Wayland, MI By the end of November as snow is starting to fall most shops in Michigan have already closed for their season. However, after an ownership change in 2022 we set a goal to stay open all year. While it was a tough goal to accomplish, we did it. In large part due to our most successful social media promotion to date, featuring our Big Dipper Ice Cream Advent Calendars. Each advent calendar was packaged in two separate insulated bags tied together with a bow and ornament resembling a Christmas present. Inside the bags we packaged

together a total of 24 mini boxes filled with an assortment of hard serve ice cream and sundaes with a few extra coffee/tea samples, coupons and gift cards scattered in. Our objectives were to create a unique item that 10

would help to inform our customers we were still open, boost our sales and allow our customers to try all of our hard serve flavors, some of which they may not have normally tried. We started taking online preorders in mid-November for customers to pick up Advent Calendars with their Thanksgiving Ice Cream Pies. Which was a huge success, we sold over 10x our original goal after posting sneak peak pictures inside the advent calendars on our social media pages and the first set of orders went out.

After receiving such positive feedback from our customers our employees came together as a team taking even more online orders and packing hundreds of mini boxes with ice cream, allowing us to restock and sell out 3 separate times after Thanksgiving. Which not only boosted our sales but was the morale booster we needed to keep the team going, making Big Dipper Advent Calendars a new holiday tradition we hope to continue for many years to come. In 2023 we will begin to take pre-orders on November 1st. King Cone Plover, WI King Cone LLC held their 1st Annual Fat Tuesday Special on February 21, 2023. King Cone always opens for the season in mid-February and always tries to create some excitement for the new season. As Lent typically starts sometime in February, this year we decided to get in on the Fat Tuesday hype. We gave the people the opportunity to pre-order Ponczkas, which we strongly encouraged, so that we had an idea of how many we needed to make. We went the route of making our own yeast raised `donuts as we make almost all of our ice cream add-ins, if that’s not an option you could probably get a yeast raised donut not filled that you could then fill with your ice cream. The main object of the promotion was to get the Ponczka filled with our Ponczka King Cone Style ice The National Dipper

November/December 2023

cream as the “cream” center. Or they could pick any of our other award winning flavors as their cream center. For those not familiar with a Ponczka, it is a mainly Catholic tradition that always coincides with the beginning of Lent. This flavor

is only available in February when we open. It is a donut flavored ice cream (secret recipe) with a raspberry swirl. The response was overwhelming as we had just over 200 Ponczkas ready to sell and we literally ran out in the first 2 hours. We had about 100 back up Ponczkas ready to fry, which we did and again ran out. We’ve already got people asking if we’re going to do it again. The objective was to create excitement and additional sales, which we did. Bliss Homemade Creamery, Inc. University Park, Snohomish, DuPont, WA The National Dipper

Our Takeover FUNdraisers are open to schools. We run these on Mondays and Tuesdays, our slowest days weekly, in the spring before Memorial Day and in the fall after Labor Day. We open regular hours. The schools get a percentage of ALL sales for the day on a slid-

ing scale. We tell them to promote like crazy and to involve the community, including displaying posters and signs the day of the event to draw more community support. These events are a WIN/WIN for all of us. The schools earn PTA funds in a fun and very simple way and we bring in a lot of first time visitors to our shops. Once we can get them in the door the first time, most will be returning customers. We also post about these events on our social media for the day. It is a great way to show our community support. After the event we only need to look at our total POS sales and mail them a check. Deezertz Berne, IN Back in May/June we were searching for a way to honor fathers. We reached out to individuals who grew up in our town, but now have moved elsewhere. In many cases, their parents still live here. We offered a delivery service whereby the children gave us credit card information and we debited their account on the 15th of the month for 2 quarts of ice cream and we delivered it to their father on the

November/December 2023

20th. We chose the quart flavors based on their preference of vanilla or chocolate based, or fruit type flavors. This process continued for 3 months! The offspring appreciated a simple way to get a gift to their fathers and the parents enjoyed receiving different kinds of ice cream to try! It was a WIN WIN! Frosty Boy of Kalamazoo Kalamazoo, MI Car Show 2023 OBJECTIVES: Gain Community Attention Raise money for a non-profit Partner with area businesses Increase sales Non-profit: Area City Center Youth For Christ Area businesses: We contacted businesses that had a large community involvement and auto related businesses for sponsorship. We asked for partnership in any way they could add value to the event. We were able to cover the cost of t-shirts, dash plaques, swag bags and trophies. RESULTS: Over 200 cars Over $2,100 Raised for Youth for Christ Eastside City Center Sales up 55% over a regular Sunday.

Kaiser’s Grateful Bean Cafe Oklahoma City, OK Time was rolled back to 1910 11

when Kaiser’s Ice Cream Parlor, now Kaiser’s Grateful Bean Cafe, offered ice cream cones to our customers for 16 cents ($ .16) during the months of June thru Aug 2023. Kaiser’s has been a destination landmark (it’s on the National Register of Historic Places) in Oklahoma City since 1910. This was our way of giving back to our community and we loved it! The Meadows Greensbug, PA One of our greatest voices is social media. So we thank our customers when we hit a milestone. A big thanks and Happy Spring we offered buy one get one free, small cone or cup when we hit 10,000 followers.

Moxie’s Ice Cream Wynantskill NY Moxie’s Ice Cream is a seasonal mom and pop ice cream shop in upstate New York outside Albany that opens Mother’s Day and closes the end of August, when we literally run out of ice cream. This 2023 summer was our 55th year. We make our own homemade ice cream building up to 55 plus flavors in mid-July for National Ice Cream Day. And after that, we stop our creativity of flavor making and produce a last batch of a few classic ice cream flavors the first week in August. Then, as the flavor runs out, it is gone for the season until next year. Moxie’s signature ice cream flavor is BLUE MOON. That smurf blue colored ice cream that tastes different to everyone…from 12

vanilla to London Fog to creamsicle to Fruit Loops to wedding cake frosting to Trix cereal to citrus to marshmallow honey to blue raspberry. And, this August 2023 indeed had a real blue moon…the second full moon of the month. August 1 was the first full moon and August 30, the blue moon……a befitting perfect time to run out and close for the season. So, I opened August 30, the real blue moon, with only 3 dipping flavors left (licorice, Cajun chocolate peanut butter chip and Cajun strawberry) and of course, the signature BLUE MOON ice cream for reduced price milkshakes at $5. “Only once in a blue moon” do I sell blue moon ice cream 1) only as a milkshake and 2) at a reduced sale price. But YES, I accomplished my objective to run out of ice cream so I could close for the season with minimal product waste. For ease and decreased customer wait time, I had pre-scooped the ice cream into milkshake cups for faster service.

was to • Celebrate National Ice cream day • Promote our business in the area • Bring new customers to the store with this promotion • Foster a sense of community • Encourage people to try out our unique flavors Whipty-Do! Maineville, OH In 2023, Whipty-Do! organized and executed our “Lavender Haze” promotion to coincide with Taylor Swift’s The Eras Tour. “Lavender Haze” is a track from Taylor Swift’s Midnights and our milkshake of the same name combines the flavors of blueberry, strawberry, and marshmallow. With the announcement of The Eras Tour, our shop was able to secure two tickets to one of her concerts in Cincinnati. Five weeks before the concert, we kicked off our Lavender Haze promotion which would allow everyone purchasing a Lavender Haze milkshake an entry form for a chance to

Saffron Spot Artesia, CA We celebrated National Ice Cream Day in 2023 and got an excellent response to our promo-

tion. The flyer was shared by our clients all over social media and we sold and served almost 800 scoops in one day. The purpose of our promotion

win the concert tickets. (To remain legally compliant, we also allowed mail-in entries.) We had Taylor Swift-focused t-shirts printed up for our staff and for the entries to be executed had them printed on lavender paper, with purple pens, and all contained within shimmery purple fanny pack. We sold 820 Lavender Haze milkshakes for the duration of the contest. The night before the concert, our tickets had a value of $3500. We announced the winner on an Instagram Live that was viewed by nearly 3000 people. Our winner, Dana Arnow, had a great time in one of our Taylor Swift-inspired t-shirts and tagged us in her social media posts from her seats.v

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November/December 2023

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Promotional Planning Guide & Industry Events Calendar 14

Here is the 2024 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. Please check with the company or association sponsoring the event to make sure the dates or locations have not changed. 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 – 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 – Martin Luther King Birthday 15 – Strawberry Ice Cream Day 16 – Fig Newton Day 19 – National Popcorn Day 22 – National Blonde Brownie Day 23 – National Pie Day 24 – National Peanut Butter Day 26 – National Peanut Brittle Day 27 – Holocaust Remembrance Day 27 – National Chocolate Cake Day 27 – Fun at Work Day 31 – National Hot Chocolate Day 7-13 – Penn State Ice Cream Short Course. The Penn Stater Hotel & Conference Center, University Park, PA. Contact: Dr. Robert Roberts, Dept. of Food Science, Penn State University, Office of Conferences and Short Courses, 301 B Agricultural Administration Bldg., University Park, PA 16802. csco@ psu.edu 14-17 – National Ice Cream Mix Association (NICMA) Annual Meeting & Convention. Lago Mar Resort and Club, Fort Lauderdale, FL. Contact: Pat Koch, NICMA, 2107 Wilson Blvd., Suite 600, Arlington, VA 22201. 703/243-6111. pkoch@nmpf.org.

17 – 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. E–mail: christi@emerythompson.com 21-23 – Winter Fancy Food Show. Las Vegas Convention Center, Las Vegas, NV. Contact: Specialty Food Association, Inc., 136 Madison Ave., 12th Fl., New York, NY 10005. 212/482–6440. Fax: 212/482–6459. 21-24 – Dairy Forum 2024. Desert Ridge Resort, Phoenix, AZ. 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 26-28 – Ice Cream 101. Penn State University, University Park, PA. Contact: Conference & Short Courses, 301B Ag Administration Bldg., Penn State University, University Park, PA 16802. 814/863– 7025. E–mail: csco@psu.edu FEBRUARY National Cherry Month National Chocolate Lover’s Month National Macadamia Nut Month National Snack Food Month 1 – National Baked Alaska Day 1 – National Dark Chocolate Day 2 – Groundhog Day 3 – Eat Ice Cream for Breakfast 5 – World Nutella Day 6 – National Frozen Yogurt Day 9 – National Pizza Day 10 – Chinese New Year 10 – Cream Cheese Brownie Day 11 – Super Bowl 11 – Peppermint Patty Day 12 – Lincoln’s Birthday 12 – National Plum Pudding Day 13 – Mardi Gras 14 – Ash Wednesday 14 – Valentine’s Day 15 – National Gumdrop Day 16 – National Almond Day 17 – Washington’s Birthday 19 – Presidents’ Day 19 – National Chocolate Mint Day 20 – National Cherry Pie Day

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November/December 2023

20 – National Muffin Day 21 – National Sticky Bun Day 23 – National Banana Bread Day 25 – Chocolate Covered Nut Day 26 – National Pistachio Day 27 – National Strawberry Day 28 – Chocolate Soufflé Day 3-4 – Peck Food Show. Bertram Inn and Conference Center, Aurora, OH. Contact: Bill Regan, Peck Food Service, 17000 Rockside Rd., Maple Heights, OH 44137. 216/587-6814. Email: peckfoodseice@gmail.com 6-9 – Frozen Dessert University, Level 1, Ali Group North America, 101 Corporate Woods Pkwy., Vernon Hills, IL. Contact: Carpigiani. 800-648-4389. Email: university@ carpigiani-usa.com 12-16 - Frozen Dessert University, Level 2, Ali Group North America, 101 Corporate Woods Pkwy., Vernon Hills, IL. Contact: Carpigiani. 800-648-4389. Email: university@ carpigiani-usa.com 8-10 – Great Lakes Ice Cream & Fast Food Association (GLIC & FFA) Annual Convention & Trade Show, Kellogg Arena, Battle Creek, MI. Contact: Susan Mesack, GLIC & FFA, P. O. Box 233, Swartz Creek, MI 48473. 810/618– 0605. E–mail: glicffa@comcast. net

MARCH National Frozen Food Month National Peanut Month 1 – Peanut Butter Lover’s Day 2 – Banana Cream Pie Day 4 – National Pound Cake Day 4 – National Snack Day 5 – National Pountine Day 6 – National Oreo® Cookie Day 6 – National Frozen Food Day 7 – National Cereal Day 8 – International Women’s Day 8 – National Peanut Cluster Day 10 – Daylight Saving Time Begins 10 – Popcorn Lover Day 12 – National Milky Way Day 14 – National Potato Chip Day 17 – St. Patrick’s Day 18 – Orthodox Lent 18 – National Corn Dog Day 18 – National Sloppy Joe Day 19 – Chocolate Caramel Day 19 – Beginning of Spring 21 – California Strawberry Day 24 – Palm Sunday 24 – National Cake Pops Day 24 – Covered Raisins Day 25 – National Waffle Day 29 – Good Friday 31 – Easter Sunday

14 – 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. E–mail: chrisit@emerythompson.com

5-8 Frozen Dessert University, Level 1, Carpigiani, 738 Gallimore Dairy Rd., #113, High Point, NC. Contact: Carpigiani, 800-6484389. Email: university@carpigiani-usa.com 11-15 - Frozen Dessert University, Level 2, Carpigiani, 738 Gallimore Dairy Rd., #113, High Point, NC. Contact: Carpigiani, 800-6484389. Email: university@carpigiani-usa.com 19-21 – International Pizza Expo. Las Vegas Convention Center, Las Vegas, NV. Contact: Emerald X, LLC, 31910 Del Obispo, #200, San Juan Capistrano, CA. 949/2265700 APRIL Grilled Cheese Month Florida Tomato Month Soft Pretzel Month Garlic Month 1 – April Fools’ Day 2 – PB&J Day 3 – National Chocolate Mouse Day 5 – National Caramel Day

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

24-25 – Dingman’s Dairy Trade Show. Hamilton Farms Golf Club, 1040 Potterville Rd., Gladstone, NJ 07934. Contact: Joseph Orme, Dingman’s Dairy, 191 Pennsylvania Ave., Paterson, NJ 07503. 973/881-8622. Fax: 973/881-8655. E-mail: joe.orme@dingmansdairy. biz

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5 – National Pecan Day 6 – Caramel Popcorn Day 10 – National Cinnamon Roll Day 12 – Grilled Cheese Sandwich Day 12 – National Licorice Day 13 – National Peach Cobbler Day 15 – Income Taxes Due 18 – National Animal Cracker Day 21 – Banana Day 22 – Passover Begins 22 – Earth Day 22 – National Jelly Bean Day 24 – Admin. Professionals Day 26 – Arbor Day 26 – National Pretzel Day 28 – National Blueberry Pie Day 30 – National Bubble Tea Day 30 – Oatmeal Cookie Day 30 – National Raisin Day 17 – 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. 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 – Chocolate Custard Day 5 – Cinco de Mayo 6 – National Beverage Day 8 – Coconut Cream Pie Day 9 – Butterscotch Brownie Day 12 – Mothers’ Day 12 – National Nutty Fudge Day 13 – National Apple Pie Day 15 – National Chocolate Chip Day 17 – National Walnut Day 17 – National Cherry Cobbler Day 18 – Armed Forces Day 19 – Devil’s Food Cake Day 19 – National Pizza Party Day 21 – Strawberries & Cream Day 22 – National Vanilla Pudding Day 23 – National Taffy Day 26 – National Cherry Dessert Day 26 – Blueberry Cheesecake Day 27 – Memorial Day 27 – National Grape Popsicle Day 28 – National Hamburger Day 31 – National Macaroon Day 16

1-3 - Frozen Dessert University, Level 1, Ali Group North America, 101 Corporate Woods Pkwy., Vernon Hills, IL. Contact: Carpigiani. 800-648-4389. Email: university@ carpigiani-usa.com 6-9 - Frozen Dessert University, Level 2, Ali Group North America, 101 Corporate Woods Pkwy., Vernon Hills, IL. Contact: Carpigiani. 800-648-4389. Email: university@ carpigiani-usa.com 14-16 – Sweets & Snacks Expo. Indiana Convention Center, Indianapolis, IN. Contact: National Confectioners Association, 1101 – 30th St., NW, #200, Washington, DC 20007. 202/534–1440. Email: info@candyUSA.com 18-21 – National Restaurant Association Restaurant, Hotel–Motel Show. McCormick Place, Chicago, IL. Contact: Winsight, LLC, e-mail: restaurant@maritz.com. 864/699-6935. JUNE National Candy Month National Dairy Month National Mango Month 2 – National Rocky Road Day 2 – National Donut Day 3 – National Egg Day 3 – 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 16 – Fathers’ Day 19 – Juneteenth 20 – National Ice Cream Soda Day 20 – Vanilla Milkshake Day 20 – Ice Cream Soda Day 20 – Beginning of Summer 21 – Peaches & Cream Day 21 – National Smoothie Day 22 – Chocolate Éclair Day 23 – Pecan Sandy Day 24 – Pralines Day 25 – Strawberry Parfait Day 26 – Chocolate Pudding Day

27 – Ice Cream Cake Day 29 – National Bomb Pop Day 19 – 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. 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 – Ice Cream Sundae Day 8 – Chocolate with Almonds Day 8 – National Blueberry Day 9 – National Sugar Cookie Day 11 – Blueberry Muffin Day 12 – National Pecan Pie Day 15 – National Gummy Worm Day 15 – Tapioca Pudding Day 17 – National Peach Ice Cream Day 19 – National Hot Dog Day 21 – National Ice Cream Day 21 – Crème Brulee Day 22 – National Mango Day 23 – Vanilla Ice Cream Day 25 – Hot Fudge Sundae Day 26 – 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 9-12 Frozen Dessert University, Level 1, Carpigiani, 738 Gallimore Dairy Rd., #113, High Point, NC. Contact: Carpigiani, 800-6484389. Email: university@carpigiani-usa.com 15-19 - Frozen Dessert University,

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November/December 2023

• Friends First & Trade Show Rookies • 20+ Education & Breakout Sessions • Meet n Greet Night • Welcome Reception • Good Morning Breakfast & Breakfast

With Friends • Ward J Anderson Scholarship Awards • Banquet Dinner & Live Entertainment

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Keynote Speaker A polished Vegas style show full of variety of songs from all decades!

Attend FREE With GLIC+FFA Paid Membership

Benefits include; Discount ServSafe Certification • Mentor Program • Resource Directory • E-News • Newsletters • Constant Contact • Membership Directory • Networking Opportunities + More

Convention Hotel

Holiday Inn Hotel Battle Creek MI 49017

Group Rate - Book Online www.glicffa.com/convention-trade-show/ OR Call 269-963-7050

Scott Rankin, Ph.D. Professor & Chair, Food Science Dept. University of WisconsinMadison

Presenting 2 Seminars “Best Practices” And “The Link Between Food & Emotions”

For information on Exhibit space Contact us today!

810-618-0605

Visit Great Lakes Ice Cream + Fast Food Association at www.glicffa.com or Call 810-618-0605 The National Dipper

November/December 2023

Level 2, Carpigiani, 738 Gallimore Dairy Rd., #113, High Point, NC. Contact: Carpigiani, 800-6484389. Email: university@carpigiani-usa.com AUGUST National Peach Month 1 – Raspberry Cream Pie Day 2 – 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 – 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 – Toasted Marshmallow 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 22-23 – National Pizza & Pasta Show. Donald E. Stevens Convention Center, Rosemont, IL. Contact:

PMQ Pizza Media, 754/246-6112. info@nationalpizza show.com SEPTEMBER National Honey Month National Papaya Month 2 – Blueberry Popsicle Day 2 – Labor Day 3 – Rosh Hashanah Begins 4 – National Macadamia Nut Day 6 – National Coffee Ice Cream Day 8 – Grandparent’s Day 10 – National Hot Dog Day 11 – Patriot Day 11 – National Hot Cross Bun Day 12 – Yom Kippur 12 – Chocolate Milkshake Day 13 – National Peanut Day 15 – Double Cheeseburger Day 18 – Cheeseburger Day 21 – National Pecan Cookie Day 22 – National Ice Cream Cone Day 22 – National White Chocolate Day 22 – Autumn Begins 23 – National Key Lime Pie Day 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 10 – Angel Food Cake Day 11 – Sausage Pizza Day 13 – National M&M® Day 14 – Indigenous Peoples’ Day 14 – Columbus Day (Observed) 14 – National Dessert Day

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16 – National Boss Day 18 – Chocolate Cupcake Day 19 – 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 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. E–mail: christi@ emerythompson.com NOVEMBER National Georgia Pecan Month Peanut Butter Lover’s Month 3 – Daylight Savings Time Ends 4 – National Candy Day 5 – National Donut Day 5 – Election Day 8 – National Cappuccino Day 10 – National Vanilla Cupcake Day 11 – Veterans Day 11 – National Sundae Day 16 – National Fast Food Day 20 – Peanut Butter Fudge Day 23 – National Cranberry Day 23 – National Cashew Day 25 – National Parfait Day 28 – Thanksgiving Day 30 – Small Business Saturday DECEMBER National Egg Nog Month National Pear Month 4 – National Cookie Day 7 – National Cotton Candy Day 7 – Pearl Harbor Day 7 – National Cotton Candy Day 8 – National Brownie Day 10 – Human Rights Day 13 – National Cocoa Day 16 – Chocolate Covered Anything 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 – Hanukhah Begins at Sundown 26 – Boxing Day 26 – Kwanzaa Begins 31 – New Year’s Eve v

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November/December 2023

The National Dipper November/December 2023

Repair, Replace or Not for Maximum Tax Savings

by Mark E. Battersby Repairs are a year-round necessity while improvements and upgraded equipment are decisions for slower times. Although the tax rules are pretty cut and dried when it comes to an ice cream or frozen yogurt operation’s expenditures for repairs, replacements, improvements or routine maintenance, actually defining each activity often results in tax problems. The tax rules allow an ice cream or other frozen dessert business to deduct all of the “ordinary and necessary” expenses incurred during the year, including the cost of repairs, maintenance, supplies and the like. Another section of the tax rules requires expenditures for acquiring, producing and improving equipment or other property, regardless of the amount of the cost, be capitalized -– and written-off over a period of years.

Defining the Difference The IRS’s usual definition of a repair is an expenditure that keeps the property in normal operating condition. A capital improvement, on the other hand, is defined as an expense that either extends the property or equipment’s useful life or allows it to perform a new function. When attempting to figure the difference between immediately deductible repairs and those equipment or property improvements that should be written-off over a number of years, the general rule of thumb is: an improvement is work that prolongs the life of the equipment or property, enhances its use or adapts it to a different use. A repair merely keeps that property or equipment in efficient operating condition. But, as with most of our tax rules, there is a unique subcategory for routine maintenance. Routine Maintenance Expenditures for regularly scheduled, routine maintenance on property or equipment, including inspection, cleaning, testing, replacement of parts 20

and other recurring activities performed in order to keep that property or equipment in its ordinary efficient operating condition don’t, according to the rules, need to be capitalized. Of course, while routine maintenance can be performed at any time during the property or equipment’s useful life, when the property is first placed in service there must be a reasonable expectation that the maintenance activities will be performed one or more times during its useful life. Failure to actually perform the maintenance more than once is not fatal -– provided the ice cream or frozen yogurt operation’s owner or manager can substantiate that the expectation that maintenance would be performed was reasonable when the property or equipment was first placed in service. Factors to consider when determining the frozen dessert operation’s expectation was reasonable include the recurring nature of the activity, practices within the industry, the manufacturer’s recommendations and the operation’s own experience with similar or identical property or equipment. Belaboring the Obvious Quite simply, an ice cream operation can take tax deductions for certain expenses in the same year they are made by labeling them as a “current expenses.” For other expenses, those so-called “capital expenses,” the business must break up the deduction and take a portion of the total cost over a number of years. A capital improvement is a permanent structural alteration or repair to equipment or property that substantially improves it, thereby increasing its overall value. This can involve updating the property or equipment to suit new needs or extending its life. But, again, basic maintenance and repairs are not considered capital improvements. A repair is essentially maintenance that brings the property or equipment back to working condition but doesn’t

improve its condition beyond the quality or usefulness that existed before the work was done. Just to confuse things, it should be noted that, according to the IRS, several expenses that otherwise might be considered as currently deductible, must be capitalized if part of a more extensive plan. While painting is usually not considered a capital improvement, it must be capitalized if it is part of a large-scale remodeling or improvement plan. Fortunately, the tax rules contain a relatively new de minimis safe harbor for expenditures that would ordinarily have to be capitalized. Instead of capitalizing and depreciating many of those expenditures or taking advantage of bonus depreciation or the Section 179 election to expense, many expenditures that ordinarily must be capitalized, can simply be expensed thanks to any one of the so-called “safe harbors.” Safe Harbors Safe harbors are “loopholes” built into the tax regulations for the treatment of specific expenditures. One such safe harbor, for example, allows purchases of any item of tangible personal property for use in the ice cream business that costs less than $200 to be currently deducted as materials and supplies. The expenditure may be deducted in the year the item is used or consumed so long as it has a useful economic life of less than 12 months. Also, in the tax rules is a safe harbor for amounts paid to acquire or produce tangible property. This so-called “de minimis safe harbor” is available to ice cream and frozen yogurt operations and allows them to deduct expenditures of less than $2,500 per invoice –- if they do not have an “Applicable Financial Statement.” For those operations that do have an “Applicable Financial Statement” (generally an audited financial statement), the threshold is increased to $5,000 per invoice --– regardless of whether the expenditure meets the definition of a capitalizable expense or

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not. Best of all, this de minimis safe harbor is available without the necessity of changing the operation’s accounting methods. Although not strictly a safe harbor, as mentioned, the tax rules allow amounts paid for routine and recurring maintenance to keep property in working condition to be treated as repair costs. In order to use the “Routine Maintenance Safe Harbor,” the frozen dessert operation should segregate amounts paid for real estate and other property. If the expenditure is made to maintain real estate or other property, the amount can be expensed so long as it is expected the repair occur more than once during a ten-year period. If the amount is paid to maintain other property, the amount can be expensed so long as it is expected to occur more than once during the property’s useful life. When an Immediate Write-Off Won’t Help Immediate write-offs, whether labeled as repairs, maintenance or accelerated depreciation, are not of much use to any business without taxable profits from which to deduct them. After all, very few businesses will actually benefit from more losses. Capitalizing means treating the cost under the belief that benefits –especially the tax benefits -- will be derived over the long run, whereas expensing a cost implies the benefits are short-lived. Whether an item is capitalized or expensed usually comes down to its useful life, i.e., the estimated amount of time that benefit is anticipated to be received. And, who better to estimate than the frozen dessert retailer?

annual gross receipts for the three preceding tax years. To be eligible for the safe harbor, the total amount of repairs, maintenance and improvements for the year cannot exceed the lesser of $10,000 or 2% of the property’s unadjusted basis. If the total amount paid exceeds the safe harbor threshold, the safe harbor does not apply to any amounts during the tax year. Follow the Accountant The tax rules allow a frozen dessert business to follow the accounting procedures used for its financial accounting when it comes to choosing to capitalize repair and maintenance expenses as improvements –- so long as they are treated as such for accounting purposes. The operation can choose to treat repair and maintenance costs paid during the tax year as amounts paid to improve property if: • Those amounts were paid in carrying on a trade or business, and • The amounts are treated as capital expenditures on the operation’s books and records • The election to capitalize is made for each taxable year in which qualify-

ing amounts of repair and maintenance costs are a factor on the tax return. Once again, this annual election is not a change in the method of accounting. What and When Write-Offs It is the operation’s owner or manager that has the discretion of determining if expenditures should be capitalized and depreciated over time or whether the cost should be fully expensed and deducted in the current tax year. That’s right, the operation is not required to capitalize as an improvement, and therefore may be permitted to immediately deduct, the cost of work such as repairs, maintenance, improvements or similar costs, Keep in mind that some costs cannot be capitalized, such as maintenance plans and warranties, software licenses, training costs, operating supplies and consumables, etc. -- even though they might appear to be part of the basic cost of an otherwise capitalizable asset. Obviously, the decision to deduct or capitalize may require professional guidance. v

To Capitalize or Not Many small businesses can elect to deduct the cost of what would otherwise be capital improvements as expenses. By expensing an expenditure, the operation ends up paying less tax because expenses are reported immediately in the tax year when purchased. Capitalizing has the opposite effect on the tax bill. To qualify, the business must have had less than $10 million in average The National Dipper

November/December 2023

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, 1532 Oregon Tail, Elk Grove Village, IL 60007-7226. 847/301-8400. Regular Listing: 1st line $415. year, additional lines, $395. year. Maximum characters 40 characters per line. Boldface Listing: 1st line $520. year, additional lines, $415. year. Maximum 30 characters per line. ALL CAP Listing: additional $95 a line per year, regular or boldface. Maximum 30 characters per line.

ICE CREAM MIX - VEGAN GlacierPoint Enterprises, Panza Division www.icecreamproducts.com…………………….800-Ice-Cream

ASSOCIATIONS Great Lakes Ice Cream & Fast Food Assn. ..................810/618-0605

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

BATCH FREEZERS Carpigiani…………icecream.carpigiani.com……..……800-648-4389 Emery Thompson……wwwemerythompson.com….….718/588-7300 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 CONES GlacierPoint Enterprises, Panza Division www.icecreamproducts.com…….....……………800-Ice-Cream Joy Cone Co……...www.joycone.com……..............…..724/962-5747 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 Carpigiani…………icecream.carpigiani.com……..……800-648-4389 ICE CREAM CONTAINERS GlacierPoint Enterprises, Panza Division www.icecreamproducts.com…………………….800-Ice-Cream Visstun Cups…………..www.visstuncups.com……..….702/251-8809 ICE CREAM MIX GlacierPoint Enterprises, Panza Division www.icecreamproducts.com…………………….800-Ice-Cream

LUBRICANTS HAYNES LUBRICANTS..WWW.HAYNESMFG.COM..800-922-2166 PLANT BASE HARD PACK MIX Meadowvale…….www.meadowvale-inc.com…..…..800-953-0201 PHOTOGRAPHY Stella Lorens Gallery…www.stellalorens.com...............630/730-8297

SOFT SERVE FEEZERS 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/us…...........401/480-1599 VEGAN ICE CREAM MIX GlacierPoint Enterprises, Panza Division www.icecreamproducts.com…………………….800-Ice-Cream

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, $310. per year, additional lines $175. per year. Maximum 40 characters per line. Boldface Listing: 1st line, $415. per year, additional lines $305. per year. Maximum 30 characters per line. ALL CAP Listing: additional $80. a line per year, regular or boldface. Maximum 30 characters per line. Payment must accompany order. Regional Yellow Pages are non-commissionable. MASSACHUSETTS Taylor New England …..800-245-4002…www.taylornewengland.com NEW JERSEY GlacierPoint Enterprises, Panza Division www.icecreamproducts.com…………………….800-Ice-Cream Dingman’s Dairy....www.dingmansdairy.biz...................800-958-6838 NEW YORK Hill & Markes…………….......................……….www.hillnmarkes.com OHIO Peck Food Service 17000 Rockside Rd…....................………..Maple Heights, OH 44137 216/587-6814…………www.peckfoodservice.com…...800-732-7325

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November/December 2023

Calendar DECEMBER National Egg Nog Month National Pear Month 4 – National Cookie Day 7 – National Cotton Candy Day 7 – Pearl Harbor Day 7 – National Cotton Candy Day 8 – Hanukhah Begins at Sundown 8 – National Brownie Day 10 – Human Rights Day 13 – National Cocoa Day 16 –Chocolate Covered Anything 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 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 – 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 – Martin Luther King Birthday 15 – Strawberry Ice Cream Day 16 – Fig Newton Day 19 – National Popcorn Day 22 – National Blonde Brownie Day 23 – National Pie Day 24 – National Peanut Butter Day 26 – National Peanut Brittle Day

27 – Holocaust Remembrance Day 27 – National Chocolate Cake Day 27 – Fun at Work Day 31 – National Hot Chocolate Day 7-13 – Penn State Ice Cream Short Course. The Penn Stater Hotel & Conference Center, University Park, PA. Contact: Dr. Robert Roberts, Dept. of Food Science, Penn State University, Office of Conferences and Short Courses, 301 B Agricultural Administration Bldg., University Park, PA 16802. csco@psu.edu 14-17 – National Ice Cream Mix Association (NICMA) Annual Meeting & Convention. Lago Mar Resort and Club, Fort Lauderdale, FL. Contact: Pat Koch, NICMA, 2107 Wilson Blvd., Suite 600, Arlington, VA 22201. 703/243-6111. pkoch@nmpf.org. 17 – 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. E–mail: christi@emerythompson.com

Questionnaires will be E-mailed in the next few weeks to manufacturers and distributors in the ice cream industry for their FREE listing in the 32nd Annual National Dipper Source Book, the January/ February 2024 issue. If you do not receive a questionnaire, and would like a FREE listing in the Source Book, call Lynda Utterback at 847/301-8400 or email her at lynda@nationaldipper.com. The deadline to return the questionnaire is December 8, 2023.

NEGUS PACKAGING SOLUTIONS

21-23 – Winter Fancy Food Show. Las Vegas Convention Center, Las Vegas, NV. Contact: Specialty Food Association, Inc., 136 Madison Ave., 12th Fl., New York, NY 10005. 212/482–6440. Fax: 212/482–6459. 21-24 – Dairy Forum 2024. Desert Ridge Resort, Phoenix, AZ. Contact: International Dairy Foods Assn., 1250 H St., NW, Suite 900, Washington, DC 20005. 202/737–4332. Fax: 202/331– 7820. E–mail: register@idfa.org

Advertisers’ Index Carpigiani........................................13 Costing Manuals.................................7 Dingman’s Dairy.................................9 Dipwell Techware.............................15 GlacierPoint Panza............................2 Great Lakes Ice Cream & Fast Food Association.........................17, 21 Stella Lorens Photography ..............19 The National Dipper

Negus Packaging Solutions...............23 Prova Gourmet...................................5 Visstun.............................................18 This Advertisers’ Index is published as a service to you, the reader. The publisher does not assume liability for errors or omissions.

November/December 2023

Available in 1.3, 2 ½, and 3 Gallon

NEGUS

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

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

Distributor Inquiries Welcome 23

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The National Dipper

November/December 2023