The National Dipper September October 2022

DpThe National iper ® THE MAGAZINE FOR FROZEN DESSERT RETAILERS Vol. 38 No. 5 September/October 2022 $5.00

3The National Dipper September/October 2022 Vol. 38, No. 5 • September/October 2022 THE MAGAZINE FOR FROZEN DESSERT RETAILERS Published by United States Exposition Corp. ® Advertisers’ Index ..................29 Calendar .............................29 Editorial ..............................4 News .....................................5 Regional Yellow Pages ..............27 Subscription Card .......................28 Yellow Pages ...........................27 Trade Show in a Magazine.............................................8 Writing Off Trade Show Attendance Here and There...........................................................12 by Mark E. Battersby Drug Testing Programs: A Controversy of Rights...........................................16 Accident Proof Your Store.............................................20 Dream II: The Branch A Second Store for You? Deciding If, Where, How............................................23 • Promotion of the Year Submissions • 2023 Industry Events Calendar • 2023 Promotional Planning Calendar Page 6 - Robert Watson joins RSG as Regional Sales Manager. Page 6 - New England Ice Cream Restaurant Association now accepting scholarship applications from employ ees of member stores.InDepartmentsFeaturesTheNextIssue Page 15 - Registration and exhibit booth sales now open for Great Lakes Ice Cream & Fast Food Association Annual Trade show.

In This Issue Because some in-person trade shows were cancelled in the beginning of the year because of COVID, we have once again included the “Trade Show in a Magazine” section in this issue, begin ning on page 8. Advertisers were in vited to submit a description of their products and/or services for inclusion in the issue. The following companies participated:AllStar Carts & Vehicles Dingman’sColdCarpgianiCar Dairy Frosty Products Negus Packaging Solutions A. Panza & Sons, Ltd. Rite SinceTempsome trade shows are begin ning to have in-person events this fall, the next article is Writing Off Trade Show Attendance Here and There by Mark E. Battersby. Tax write-offs and restrictions, new and old are in place for those attending or participating in fall conventions and association meet ings. Not surprisingly the tax rules have changed. There are new per diem rates and a recently increased standard mileage rate. If you plan on attending any meetings this year, in-person or re mote, don’t miss this article.

In the last issue there was an article on Drugs in the Workplace, explaining the various types of drugs, legal and il legal being used. This next article talks about Drug Testing Programs: A Con troversy of Rights. Substance abuse is one of the most talked about topics of our times. Society is well aware of the huge and dangerous problems caused by drug abuse. But how to eliminate this problem remains a subject of de bate and controversy. In an attempt to create a drug-free work environment, many employers are turning to medical tests as a way of detecting and prevent ing substance abuse in the work place. Critics of drug testing programs claim they are a violation of an individual’s right to privacy. Find out how to pro tect yourself and your business.

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

The National Dipper September/October 20224

Dream II: The Branch, A Second Store for You? Deciding If, Where, How. Have you ever thought about opening a second store. Well, nearly one in four retailers opens another store. If that is you, this article will give you the advantages, disadvantag es and steps to take to open Dream II. Editorial and Sales Office Oregon Trail Elk Grove Village, IL 60007 Phone: e-mail:lynda@nationaldipper.com847/301-8400Web:www.nationaldipper.com is a that subscriber's business, provided that said subscriber does not sell, resell, repro duce, distribute, or transmit in any form or by any means, (by way of example and not limita tion, photocopying or recording by or in an in formation storage retrieval system) these Works, either in part or in their entirety, without the pri or 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 infor mation storage retrieval system). For informa tion 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 trade marks 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 recipi ents.

This publication

member of: • New England Ice Cream Restaurant Association • National Ice Cream Mix Association • Great Lakes Ice Cream & Fast Food Association • The Ice Screamers LYNDA UTTERBACK Publisher/Editor THE MAGAZINE FOR FROZEN DESSERT RETAILERS The National Dipper (USPS 0001-374) (ISSN #0895-9722) is published six times a year, (Jan/Feb; Mar/Apr; May/June; Jul/Aug: Sep/Oct; Nov/Dec) by United States Exposition Corp., 1532 Oregon Trail, Elk Grove Village, IL 60007. 847/301-8400. The National Dipper serves ice cream retailers in the United States and Canada.COPYRIGHT © 2022 UNITED STATES EXPOSITION CORPORATION. ALL RIGHTS RESERVED. The National Dipper Magazine and The National Dipper Source Books (the “Works”) contain proprietary information and are licensed, not sold. In consideration for the original subscriber of this copy of this work sub stantially completing and returning the subscrip tion form to the publisher, which act shall be deemed sufficient evidence of said subscriber's acceptance of this non-exclusive, non-transfer able, license, the publisher (a) grants the origi nal subscriber only the limited right to use these works in

Lynda Publisher/EditorUtterback of the Year Contest

Editorial Promotion

The Promotion of the Year Con test is now open to ALL ice cream store owners in the United States. Just submit your promotion to The National Dipper by September 20, 2022 to enter the contest. Win a beautiful plaque engraved with your store name, suitable to hang in your store for all to see. AND the promotion will be featured in an up coming issue of The National Dipper. Promotion must have taken place in 2022. Entries must be received by September 20, 2022. Include a de tailed description of your promotion. Include your name, store name, ad dress, phone and email. State the ob jectives and results that were met by yourEntriespromotion.are judged on the basis of ORIGINALITY, creativity, objec tives accomplished, presentation to the consumer and how easily the promo tion can be adapted in other ice cream retailThisbusinesses.isthetime of year when busi ness is slowing down. The kids are back in school and the days are getting shorter, so take some time to sit down and write out your promotion. Who knows, you just might win! Send your promotion to: Lynda Utterback The National lynda@nationaldipper.comDipper

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

In honor of this year’s National Ice Cream Month, Bruster’s is releasing a brand-new flavor. Ultimate Peanut Butter Oreo®, featuring homemade vanilla ice cream swirled with creamy peanut butter and chunks of Oreo® cookies, is the newest combination to come out of the Bruster’s kitch en. July also marks Bruster’s 33rd anniversary, and what is a birthday without cake? Birthday Cake ice cream, features homemade yellow cake batter ice cream, mixed with blue ic ing and rainbow sprinkles, will also be on the menu. Both flavors will be featured at all participating Bruster’s locations throughout the month of July. “Summertime and ice cream go hand-in-hand,” said Bruster’s CEO Jim Sahene. “Being able to celebrate both Bruster’s 33rd anniversary and National Ice Cream Month in July makes summer extra special for us. We also love be ing able to give special perks like double points days to our Sweet Rewards Loyalty members to mark the occasion. It is because of them that we can continue to grow and share our scoops with ice cream lovers for years to come.”

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

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

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

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

The National Dipper September/October 2022 5 News

“The establishment of the Carolinas division is a mo mentous landmark for GlacierPoint in our efforts to further elevate customer and supplier relationships over a rapidly expanding service territory. Underpinned by the strength and depth of the foundation built by Kim and Chance, the addi tion of the Carolinas division stands as our latest extension of GlacierPoint’s unwavering commitment and dedication to the flawless execution of our business model,” commented Jim Schubauer, CEO and Executive Chairman of GlacierPoint. Kim DelCastillo added, “Since our founding in 1978, we’ve prided ourselves in conducting business under the same core principle of exceptional customer service embod ied by what we immediately saw in GlacierPoint. Chance and I felt the opportunity to join such an exciting story and share in the development of that vision with the rest of the Glacier Point team is an incredible opportunity for us and we look forward to helping build this tremendous platform.”

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

Kim and Chance DelCastillo, second-gener ation owners of Southern, will continue in a senior advisory capacity, while Bailey Jordan, General Manager at Southern, will lead the operations as President of the newly formed GlacierPoint Carolinas division in conjunction with the ex isting senior leadership team of GlacierPoint.

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

Each year at our annual Fall Meeting and Convention, we present scholarships to employees of our member shops. As a shop owner, this is a wonderful benefit to help you at tract the cream of the crop to work in your store!

Robert is an industry veteran with over 20 years of ex perience in hospitality and foodservice sales. His back ground includes furniture sales and material handling as well as mobile dining and re tail. Robert most recently was Eastern Regional Sales Man ager with Lakeside Manufac turing. Prior to that, he was Regional Territory Manager for Wenger Corporation.

About Mill Point Capital Mill Point Capital LLC is a private equity firm focused on control investments in lower-middle market companies in North America across the business services, IT services and industrials sectors. Mill Point’s experienced team of inves tors and Executive Partners seek portfolio company value enhancement through rigorous implementation of transfor mative strategic initiatives and operational improvements. Mill Point is based in New York, NY. For more information, please visit www.millpoint.com

The GlacierPoint and Southern partnership expands the combined company’s geographic footprint, now extending from South Carolina north to the U.S./Canadian border. The consolidated resources and capabilities of GlacierPoint and Southern provide a unique opportunity to deliver a level of customer service and care that is targeted to exceed current industry norms.

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

The 2022 Dick Warren Memorial ScholarshipApplication is now available at www.neicra.com/scholarship.

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

APPLICATION DEADLINE: Thursday, September 15, 2022

About GlacierPoint Enterprises Headquartered in The Bronx, NY, GlacierPoint is a lead er in Direct Store Delivery (“DSD”) distribution, serving as the exclusive DSD distributor of Nestlé products, HäagenDazs and Unilever ice cream, as well as other fresh and fro zen products, spanning the New York Metro area through the Mid-Atlantic region. GlacierPoint distributes to a broad cus tomer base comprised of grocery store chains, independent supermarkets, delis, drugstores, convenience store chains and foodservice customers. GlacierPoint is recognized as a lead ing distribution partner to suppliers and retailers with an ex tensive history of dependability, reliability and consistency. For more information, please visit www.glacierpointenter prises.com

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

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

The National Dipper September/October 20226 News

About Southern Ice Cream and Gourmet Foods Southern is a full-service distributor of ice cream and re lated products to grocery stores, convenience stores, pharma cies and scoop shops, mainly operating in North and South Carolina. Southern primarily distributes Nestlé ice cream and frozen products, as well as Wells ice cream (Blue Bunny), Mars, Tropicale and other frozen and fresh products. South ern is a second-generation family-owned business with over 45 years of operating history and is based in Charlotte, NC.

$15.99 each SAVE–Order Both for $30. Description Total Costing Cakes & Pies, $15.99, plus $2.00 s&h Costing Cones, Sundaes, $15.99, plus $2.00 s&h Both Manuals, $30.00 plus $4.00 s&h Illinois Residents add 9.5% sales tax TOTALPlease allow 3-4 weeks for delivery. Sorry, no phone or credit card orders. CityAddressCompanyName State Zip Make check payable to JLM Unlimited, Inc., 1030 West Devon Avenue Elk Grove Village, IL 60007 • Phone: 847-301-8400 • Mix • Soft & Hard Ice Cream • Soft Frozen Yogurt • Hard Frozen Yogurt • Crunch • Cake • Manufacturing • Preparation • Decoration • Packaging • Labor • Pricing Tips for Costing Ice Cream & Frozen Yogurt Cakes & Pies 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 • andHowmoreto Cost: Learn from Cliff Freund, Cliff's Dairy Maid, an expert and store owner for over 40 years! plus shipping & handling ORDER FORM

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

Andy’s Frozen Custard is open from 11 a.m. – 11:30 p.m. Sunday through Thursday and from 11 a.m. - 12 a.m. on Fridays and Saturdays. The friendly and welcoming staff –putting a grin above your chin with every order – are always focused on quickly serving the highest quality treats money can buy.Customers can download the Andy’s Frozen Custard app to join the Yum Squad loyalty club, recently named one of America’s Best Loyalty Programs 2022 by Newsweek maga zine. In addition to receiving a free Concrete after the first visit, Yum Squad members can stay up-to-date on the latest from Andy’s, including news about seasonal menu offerings loaded with fresh fruit and baked goods, on Instagram (@ andys.tampa) and Facebook (facebook.com/AndysWilmau maFLUS301/) or via Andy’s website

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

Andy’s focus on family and community stems from its long history as a family-owned business with a desire to bring a slice of hometown America to each and every loca tion. With a primary focus on product quality, Andy’s uses only the finest ingredients and ensures that the frozen custard is always Made Fresh Hourly™. The dairy is sourced from a family-owned dairy farm in the upper Midwest and the baked goods are secret family recipes, such as Grandma Elaine’s rich, buttery shortcake and fudgy brownies.

The National Dipper September/October 2022 7 News ANDY’S FROZEN Custard will soon be available to resi dents of Riverview and Apollo Beach. The award-winning frozen custard and treat shop, known for its Made Fresh Hourly™ frozen custard and Baked Fresh Daily toppings, is set to open this September and will be located at 14385 S. US Highway 301.

“We can’t wait to serve families in Tampa Bay the world’s finest frozen custard, smiles and memories just as we have in all the towns we’ve served for the past 36 years,” said Andy Kuntz, owner and CEO of Andy’s Frozen Custard. “We are excited and committed to Tampa Bay with additional Andy’s coming soon. We proudly use only the freshest ingre dients, and we know that nothing less will do as the new treat of choice in Tampa Bay for special occasions, family events or the perfect afternoon pick me up.”

The National Dipper September/October 20228 Carpigiani’s UF920 is a versa tile combination soft serve and shake machine developed for high-volume foodservice operations. The UF920 produces up to 960 - 4 oz. servings of ice cream, soft serve, gelato, sorbet, frozen custard or plant-based recipes per hour or up to 60 gallons of shakes per hour. This machine can also pro duce a combination of soft and shake simultaneously by customizing the configuration to meet each custom er’s specific needs. The two cylinders can be programmed individually to produce either soft serve, ice cream, gelato, sorbet, frozen custard or vari ous shake products, and an electronic control system called the Hard-OTronic® allows you to change the con sistency of the Soft Serve from thick to thin in a simple and fast way. The option of an onboard spindle mixer provides for unlimited flavoring and mix-in options to expand menu items and seasonal limited time offerings. This unique model is also available in a pressurized version for operators seeking a high overrun and creamier textured products. The UF920 has an impressively rated 42-day cleaning cycle, specifically designed to meet the industry’s labor-saving needs. The high-performance heat treatment cycle featured in the UF920 supports safe, All Star Carts & Vehicles offers several models of Ice cream carts and trailers which have been making a hit this year by many Dipping shops find ing new business avenues to increase sales. Significant is the mobility of the cart and the ability to fit through nar row doorways to do indoor parties at people’s homes. We have found it an important service to inform all our cli ents that for public events you must check on local health department reg ulation as to the requirements for dip wells and hand sinks. Carts & trailers If it’s new, you will find it at the Great Lakes Ice Cream + Fast Food Annual Convention and Trade Show February 9 – 11, 2023 at the Kellogg Arena in Battle Creek, MI. Make it a priority to attend the industry’s show of the year for the most cost-effective method of finding new products and solutions for your business. The Trade Show offers Exhibitors from around the country showcasing and demon strating their products. The conven tion features show floor demonstra tions, keynote speakers and over 20+ educationConventionsessions. events include

Friends First and Trade Show Rookies, Welcome Reception, Eat Ice Cream for Breakfast – Breakfast, Ward J. An derson Scholarship Awards, Founders Banquet Dinner and Live Entertain ment by Renown Comedy Magician and Hypnotic Entertainer Chuck King “The King of Clean Comedy.” Chuck’s interactive show is outrageously funny and audience friendly. He is a regular in Las Vegas and has appeared with Jay Leno and Tim Allen. Negus Packaging Solutions has had the pleasure to serve customers in usedhavecontainersicegatedofuctmainyears.forandAmericaNorthEuropeover50Ourprodlinecorrubulkcreambeenindipping cabinets, food trucks and hotels for years as an affordable (and recyclable) alternative to plastic tubs. They are also a great option for ice cream makers selling to grocery stores and restaurants. We keep this line well-stocked and most orders will ship the same day you place them. Please call (888) 241-7482 and ask for Al or Shane and we’ll send you out a sample today. high quality product production for 42 days before cleaning. The annual labor and materials savings of this longer cleaning cycle is an average of $3,000 which will pay for the machine during its life. sold to do private parties and special events have hit an all-time high even creating winter business for many. Most popular the model 515 shown here as well as the model 505 is only 27” wide. The 520T full service out door trailer that accommodates up to 18 tubs has a dip well, sinks, area for hot fudge, chocolate syrup pump and cone, cup storage. Another significant point of interest is that All Star utilizes the most modern technology using nonpolluting refrigerant gas and low energy consumption condensing units. Our carts pass for use in California.

NEGUS PACKAGING SOLUTIONS Available in 1.3, 2 ½, and 3 Gallon NEGUS 3220 Kingsley Way Madison, WI 53713 (608) negus.info@negusboxnbag.com251-2533www.negusboxnbag.com(888)241-7482

Distributor Inquiries Welcome

Trade Show in a

Magazine

The National Dipper September/October 2022 9

Panza’s Super Shake. Also known as “Super Moo”, is especially designed to produce the smoothest, creamiest and most delicious hand-made milkshake or malt. Not for use in automatic MilkShake machines. Super Shake pro vides just the right amount of addition al sweetness and stabilization to make your shakes and malts creamier and delicious. Super Shake also keeps your shakes & malts stabilized and prevents separation much better than using just milk alone. Keeps great body and tex ture, especially when packaged to-go. Super Shake, made from fresh milk, is unflavored and is packed 9-plastic half gallon plastic containers per case, sold frozen.#0035

#0073 Plain or #0074 Super Rich Chocolate Panza Hard Mix 12% But terfat. Especially designed to produce a good quality hard ice cream made in a batch freezer. It produces a smooth, creamy texture and good mouth feel. Works extremely well in hard ice cream flavors made with fruit purees. Incorporates the right amount of air (overrun) when batched. The Super Rich Chocolate has a high concentra tion (double amount) of Dutch process cocoa, certainly a Chocolate Lovers Chocolate. Packed in two 2.5-gallon poly bags per case.

#0065 Plain, #0070 Plain, or #0069 Chocolate Panza Hard Mix 14% Butterfat. Especially designed to produce a good premium hard ice cream made in a batch freezer. The formulation of fresh cream, skim con densed, and milk (not powdered milk or whey powder) makes this mix one of the finest available anywhere. It produces a smooth, creamy texture and good mouth feel. Unflavored or in our chocolate lover’s chocolate made with a generous amount of high-quality Dutch process cocoa. #0065 is packed in two 2.5-gallon poly bags per case. #0070 is packed 4-1 gallons per case. #0069 is packed 4-1 gallons per case. #0068 Plain “ALL-NATURAL” Panza Hard Mix 14% Butterfat. This specially formulated “ALL NATU RAL” hard ice cream mix is designed to produce a smooth, creamy textured “ALL NATURAL” hard ice cream. Makes an exceptional hard ice cream when used with other natural flavors, and bases. Be prepared to open a whole new market that will increase your sales and profit with this great product. Packed in two 2.5-gallon poly bags per #0076case.Plain “SUPER PREMI UM” Panza Hard Mix 16% Butterfat. Especially designed to produce a “SU PER PREMIUM” hard ice cream made in a batch freezer. The formulation of fresh cream, skim condensed, and milk (not powdered milk or whey powder) makes this mix one of the finest avail able anywhere. It produces a smooth, creamy texture and good mouth feel. This product produces the finest hard ice cream anywhere. Packed in two 2.5-gallon poly bags per case.

From being one of the first frozen yogurt providers in the country to our current array of modern selections, Frosty Products is known as a pillar in the industry, continually innovating to bring the best frozen desserts to its expanding customer base. When we started, Frosty Products had a unique opportunity and was able to obtain the rights to the recipe for an award-winning custard originally from the 1930s. From a small mom & pop shop to theme parks and department stores, we can bring something to your business that customers will love. In 1976, as our custard’s popularity grew, so did the company. The brand was changed to “Frost yogurt”, and the newly opened store, at the Oakland Mall in Troy, Michi gan, was the first to be branded with the new Frostyogurt name. By the end of 1976, the model was expanded, and a new store named “Harry’s” was cre ated. Determined to ride the success of our beloved new products, the popular ity of Frostyogurt and Classic Custard helped Harry’s grow to 13 locations in 3 states.Frosty Products continues to grow its product line and create unique and modern sweet offerings. From being the frozen custard of choice for much long-standing seasonal custards stands to being offered at the first (and many more) self-serve stores in Michigan, Frosty Products has cemented itself as the go-to brand for frozen treats. We now offer vegan options that add a new and delicious twist to its beloved clas sic desserts.

The National Dipper September/October 202210 #0022 Panza Super Shake Mix

Panza All-Natural Sherbet Mix. A complete, ready to use Sher bet Mix that is formulated for use in a Soft-Serve machine or Batch Freezer. Add your favorite flavor ingredients and/or citric acid to taste. Our Sherbet mix produces a super smooth, cream ery texture that is great as a Soft-Serve or quality hand-dipped product. Unflavored, and packed 4-1-gal lon plastic containers per case, sold frozen.#0071 Vanilla or #0072 Chocolate Panza Premium 10% Butterfat. This is the product that made our family a legend in our industry. Especially for mulated as a high quality, it produces an outstanding smooth and silky ice cream. This is the finest mix available anywhere for producing frozen novel ties and ice cream cakes. Available in Vanilla or our Chocolate lovers’ choc olate made from the finest imported Dutch processed cocoa. Packed 4-1 gallon, sold as a fresh mix. #0030 Vanilla or #0031 Chocolate Panza Old Fashion Custard 10% But terfat. A premium “Old Fashion Cus tard” soft-serve ice cream mix. Formu lated with egg yolks, this mix exceeds the United States federal standards for producing an authentic Custard or French Ice Cream. This mix has a light golden color and a high desirable use as a soft ice cream, or in manufactur ing Gelato or frozen novelties. Available in Vanilla or our Choco late lovers’ Chocolate made with high quality Dutch processed cocoa. Packed 4-1 gallon, sold frozen.

Don’t wait for your 2022 season to start. Contact Cold Car USA today and let us know what you are looking for. Call us at 1-800-266-8011 or e-mail at Sales@coldcarusa. com.

The Compressor runs on electricity, not fossil fuels, so there is no pollution. Additionally, the interlocking 4 inch re inforced foam walls (5 inch ceiling and floor) provide supe rior cold retention for long delivery days and shorter recharg ing cycles.Whether you need a hot shot body with 2 doors on each side, a larger body with up to 6 doors per side, a combination of side delivery doors with rear door cart loading or a rear door only delivery truck we have the truck body you need. Frozen, refrigerated and combination options available.

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

Rite Temp asks why use a water chiller? If you are not using a water chiller you are probably using city water to cool your water-cooled soft serve and batch freezing equipment. This is like flushing your hard-earned money down the drain. The cost of city water and sewage continues to rise across the country each year. By switching to a closed loop chiller there is no more waste down the drain. These savings can easily justify the cost of purchasing a chiller. Water chill ers have a relatively quick payback on investment. Once the expense of purchasing a chiller has been recouped what you had been spending on water and sewer bills become profit. In addition to saving money on water utilities a water chiller gives cooler water to your machines compared to city in the warm summer months which will let your watercooled machines operate at lower head pressure for a longer life. If you have real ly hot city water in the sum mer it can cause longer cycle time as well as poor product consistency. So why not use a water chiller?

The National Dipper September/October 2022 11

Cold Car – Celebrating 50,000 truck bodies worldwide sinceCold1969Car USA provides solutions in refrigerated and fro zen delivery. These truck bodies are designed to keep their temperature throughout a normal delivery day without run ning the compressor off the engine or using forced air. This is accomplished through a eutectic plate system which freezes down overnight and maintains the temperature of the box throughout the day. Frozen bodies start at negative 30oF and easily complete the day still below zero.

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

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

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

• The cost of transportation while at the event, including from the airport to the hotel, the hotel to the event, etc.

•

The actual or the IRS’s standard mileage costs of using either a person al or a business vehicle for the trip

Writing Off Show Attendance Here and There

The National Dipper September/October 202212 by Mark E. Battersby

Business travel in general entails a wide variety of expenses. In addition to the cost of getting to and from the event destination, paying for a place to stay, local transportation, meals and entertainment and more all cloud the deductions possible. The IRS’s per diem rules greatly simplify the process of substantiating business travel ex penseAsamounts.isthe case for cars and the standard mileage rate, the actual busi ness travel expenses can be deducted or the IRS per diem rate can be used. The per diem rate covers lodging and meals as well as incidental expenses -–although not very generously.

Friends and Family Generally, there is no tax deduc tion for a spouse, dependent or any other individual traveling with an at tendee. In order for their travel ex penses to be deductible, the spouse or other individual must be an employee of the business. A spouse’s travel must also be for a bona fide business pur pose. Although not deductible, those accompanying spouses, family mem bers or friends can stay in accom modations that are priced “per room” without jeopardizing the attendee’s deduction. When driving, rarely does an extra passenger add to the expense.

Travel to a Tax Deduction Generally, it is only a business or self-employed individuals who can de duct expenses incurred when traveling on business. Meeting the requirement of being “ordinary and necessary” business expenses, and if the trip is completely business-related, the full amount is deductible for expenses such as:

As mentioned, deducting expens es for family members accompanying an attendee on a business trip isn’t pos sible unless there’s a business reason for them to attend. On a similar note, traveling to a destination and engaging in both personal and business activities means deducting traveling expenses to and from the destination only if the trip is primarily related to the ice cream or frozen dessert business. If the trip is primarily personal in nature, none of the traveling expenses

The per diem rates vary by local ity. The rates that apply for attending an event in New York City will, for example, be greater than many other locals. They can also change monthly. Fortunately, there is also a high/low method that uses only two rates. Records of the dates, time and the purposes of the business travel are the only requirements except for the self-employed. All self-employed individuals using the IRS’s per diem rates must keep receipts of lodging. If audited, an ice cream or frozen desert retailer using the per diem rates will usually avoid arguments over deduc tion amounts.

• Parking, tolls and other costs as sociated with the use of the vehicle

Per Diem

• Travel by plane, car, bus or train between the attendee’s home and the site of the event

They’re back! That’s right, ac quiring knowledge, having fun and reaping the many other benefits of at tending events such as association’s fall conventions, are once again pos sible.

When it comes to travel that is both business-related and personal the IRS is on the lookout for anyone trying to classify a nondeductible personal trip as a deductible business trip. For tunately, convention-related expense deductions have long been possible even if part of the trip included per sonal vacation time.

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

• Lodging • Meals, either the actual cost or the IRS’s per diem allowance, and • Tips related to any of the above.

A Rough Landing Today, and at least until 2026, employee business expenses cannot be taken as a personal itemized deduc tion. The ice cream or frozen yogurt business, along with self-employed individuals and independent contrac tors can, of course, continue reaping tax savings when attending events inperson or Expenses,remotely.including travel, lodg ing and meals, can be deducted by the business for owners and employees attending a convention or trade show within the United States -– so long as it can be shown that attendance ben efited the business. This applies to workshops, conferences and seminars as well as actual trade shows and con ventions.However, while travel expenses are among the most common busi ness expense deductions, this type of expense can also be one of the most confusing. Fortunately, things can go a lot smoother when using the IRS’s standard expense deduction.

While not all conventions, trade shows, seminars and events are “in person,” tax write-offs -– and restric tions -– new and old are in place for those attending or participating.

Too Much Fun May Equal a Vacation

The National Dipper September/October 2022 13

Employees provide receipts for their expenditures; the business pays them back and qualifies the reimbursement as a business expense. These reimbursements would be for rea sonable and necessary expenses which might even include a portion of the expenses associated with those remote events such

Remote Events Same Rules

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

• The amount of the expense

• Personal computer or tablet • Home internet plan, and

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

The National Dipper September/October 2022are14 deductible. This is true even if some business activities are engaged in while at the destination. Naturally, deductions are permitted for particular expenses incurred while at the destination if they otherwise qualify as business deductions.

Benefits and Benefiting

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

• The time and place of the activity, and

• The business purpose and relationship. That means retaining materials such as show badges or seminar workbooks that can help prove attendance at the event. Other helpful materials would be conference agendas with business-essential sessions, an exhibitors list, a cata logue of relevant seminars and business cards and vendor brochures.Although an ice cream retailer may not be required to keep all receipts, such as those for expenditures under $75, it doesn’t hurt to do so. They often serve as a reminder of a de ductible expense, especially where the payment was in cash.

Attending trade shows, conventions, conferences and other events can be a great way for ice cream and frozen yogurt retailers and self-employed individuals to keep them selves and their employees current on industry developments, ensure ongoing professional development and improve skills. It also allows for networking opportunities. Best of all, the costs of attending or participating in these events may be tax deductible.Naturally, deducting show attendance costs that are lavish or extravagant is a no-no. The complexity and everchanging rules make professional guidance necessary for those wishing to secure the maximum write-off for their ice cream business.

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

The IRS often challenges deductions for travel expenses that are not properly substantiated. Thus, it’s important to keep “adequate” records that show:

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As a result of the pandemic, many trade shows, conven tions and other events were forced to operate virtually. To day, attendance for many of those events remains possible only Inremotely.orderto reimburse workers for expenses incurred re motely attending conventions and other events, an ice cream business can establish an IRS-approved reimbursement pro gram. These so-called “accountable plans,” cover the ex pense of attending or participating in remote events -– so long as they are business-related.

•as:Cell phone or landline plan

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

• Teleconferencing software or hardware

The National Dipper September/October 2022 15

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

The National Dipper September/October 202216

media attention indicates, society is well aware that the illegal use of drugs is a huge and dan gerous problem which must be elimi nated. But how to do so remains a sub ject of debate and controversy.

Drug Testing Program

Drug Testing Programs: A Controversy of Rights

There are guidelines that you can follow:•Thoroughly investigate the im portance of drug testing program in your work place. Be certain the pro gram will benefit your organizations. Courts and juries can more easily un derstand the necessity of detecting substance abuse among employees involved with public safety and dan gerous jobs. If you do decide to imple ment a testing program, require uni form testing of all employees. This practice will promote a higher degree of acceptance among your workers. Plus drug testing programs that include management are viewed more favor

In a tight labor market, that makes sense, according to Chris Layden with the ManpowerGroup.“We’reseeingthat drug screens eliminate about 5% of candidates across the U.S.,” he said. The private sector needs that 5% right now, especially in blue-collar jobs. Pre-pandemic, testing require ments could be different department by department. That’s changing, Layden said. “Whether you’re at the headquarters or whether you’re in a field or a plant, those requirements are leveling.”This is alarming since it is gen erally accepted that substance abuse accounts for upwards of $110 billion in lost productivity annually. Addition ally, it has been estimated that 20 per cent of American workers may have drug or alcohol problems, and that 25 percent of workers age 20 to 40 use illicit drugs. Further, the National In stitute on Drug Abuse reports that ap proximately two-thirds of individuals entering the workforce have used ille gal drugs at least once.

A Clash of Rights Major obstacles to efforts within the United States to successfully wage war on illegal drug use is the conflict created when individual rights clash with society’s rights. And nowhere is this conflict more evident than in the workInplace.anattempt to create a drugfree working environment, increasing numbers of employers are turning to medical tests as a means of detecting and preventing substance abuse in the work place. In 1982, less than five per cent of the nation’s largest firms tested employees for drug use. By 1988, the percentage had risen to around 30 per cent, nearly a six fold increase. American workers are failing drug tests at the highest rates in 20 years. Some 4.6% of the samples test ed by Quest Diagnostics — one of the largest U.S. drug-testing firms — came back positive in 2021. That comes at a time when many

companies are easing drug testing re quirements because of a shortage of workers.

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

• The tests are intrusive and em barrassing to employees.

Employers with unionized em ployees face additional hazards in implementing drug testing programs. Unions may file an unfair labor prac tice complaint with the National Labor Relations Board (NLR), claiming the employer failed to bargain in good faith before beginning the program. Unions may also file a grievance challenging a particular employee’s drug related discharge, or a grievance claiming that the entire program is unreasonable.

Substance abuse, the misuse of “drugs”, is one of the most talked about topics of our time, Drugs, their harmful effect on individuals, organi zations, and on humanity in general, is a subject of worldwide concern. Political campaigns are rife with plans, programs and promises offered by both candidates to curb the men ace addictive drugs have introduced to our culture. Professional sports ev erywhere have seemingly degenerated into a narcotic cesspool which pro duces a junkie a week to be suspended because of substance abuse. Print and broadcast media report daily of drug kingpins and crack houses; of heinous crimes perpetrated by people hooked on drugs; of adolescent addicts; and of graft and corruption among public of ficials and celebrities who traffic nar coticAssubstances.thisextensive

• The tests can’t indicate when drugs were ingested, thus they can’t prove an employee was impaired while working.•Indiscriminately administered, the tests violate the principle of “prob able •cause”.Thetests invite inaccurate read ings or mislabeling of samples: mis takes that can cost an employee his job and irrevocably damage his reputation.

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

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

violate an individual’s right to privacy. How do they violate an individu al’s rights? Major reasons include:

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

The National Dipper September/October 2022 17

• Train management personnel, es pecially first line supervisors to detect the presence of drugs and the symp toms of intoxications. Further, train your personnel to document unusual employee behavior such as frequent absenteeism or tardiness. Increased irascibility or conflicts with co-work ers, and decreased efficiency. Aware ness by management of such behavior should warrant counseling, which of ten uncovers the cause of the behavior.

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By using a Rite-Temp water chiller there is ZERO WASTE WATER, which saves money. The chilled water also protects the investment made in the soft serve equipment by providing constant supply temperature re gardless of ambient conditions. This keeps head pressure low for extended life of your equipment.

• Use a certified, experienced test ing laboratory to provide the results of your tests. Ensure that the laboratory provides careful labeling and chainof-custody procedures, and that it pro vides appropriate secondary confirma tion tests. Employers who take these steps have a better chance of defending actions taken against employees who test positive.

The National Dipper September/October 2022ably18 by courts and juries.

Risks are High Regardless of the guidelines a company ultimately establishes for employee drug testing, the risks re main high. As earlier suggested, the courts are currently divided on the constitutionality of drug testing pro grams. Although most courts have upheld testing conducted for reasons of law enforcement or public safety, some have ruled that drug tests are justified only if there is individualized suspicion of drug use. Thus, even the most carefully considered and con structed testing programs may be sub ject to harsh judicial review. In the light of the legal debate and controversy still surrounding drug test ing programs, there is another step em ployers should consider. Make your company’s drug testing policy an issue of employee rights. The majority of people are nonusers, therefore impress upon your employees that they have a right to work in a safe, drug free envi ronment. Impress upon them that they, as well as the company, have a lot at stake.

Call www.ritetemp.com800-462-3120

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

WaterRite-TempChiller&Manifoldforusewithwatercooledsoftserve&batchfreezers

• Remember, random testing with out notice has become a hotly contest ed issue in the courts. Mandatory test ing, however, such as associated with annual or pre-employment physical, is received as less intrusive and less arbitrary than random testing without notice. Individualized testing limited to circumstances involving reasonable suspicion of impairment while on the job is most likely to withstand legal challenge.•Ensure that your written policies on substance abuse clearly state your company’s position on drug and alco hol use, including statements which define its interpretation of a substance abuse problem. Your policies should be carefully worded and comprehen sive, and should state when and how testing will be conducted. They should also identify the penalties to be im posed on employees who test positive.

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

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Accident Proof Your Store er falls, they are also a leading cause of twisted ankles and stubbed toes. If you see a tear in your carpet, cover it with a rug or mat as a temporary measure. Or, if the tear is small, it can be sealed with tape until a more permanent repair can be made. Inclement Weather Snow, rain and other wet weather conditions can cause a hazardous situ ation in your store, as customers track in water from outside to create slip pery spots on your floor. A cautionary “watch your step” sign should be post ed prominently on your entrance door. Another sign should be posted at your register counter to remind customers to walk carefully when leaving the store. You should also have an employee mop the floor by your entrance and exit doors two or three times an hour, or more if necessary, during inclement weather conditions.

The dipping cabinets that you use can pose a threat to the well-being of customers and employees if proper safety procedures are not followed.

Begin by carefully examining the dip ping cabinets themselves. Cabinets should have rounded, rather than sharp, corners to minimize the safety risk to children and other customers. If you have sharp edged cabinets that cannot be parted with, block them from the path of custom ers traffic by putting a freestanding display rack, a stack of products or other barricade in front of any exposed corners. An alternative is to cover the corners with rubber elbow pads. If you have wooden counters or fixtures in your store, check to make sure that all surfaces are smooth to avoid the risk of splinters. Similarly, glass counters should be checked for chips that can scratch or cut a hand. Be sure that any cords, cables, or strings that are attached to products do not dangle over dipping cabinets. If these get caught in hair or cloth ing of a passing customer, the product can come swinging down with deadly force. Displays Do not stack product displays too high. When possible, displays should be stacked in steps, rather than in a straight vertical configuration. This will allow the customer to pull an item from the display without running the risk of being buried by an avalanche of fallenCheckproducts.theproducts that you put in reach-in display bins for sharp edges, protrusions or other potential hazards that can injure the unwary customer’s hand. For example, the staples that are used to seal some product bags can cut the hand of a customer who reaches in, and the thin wooden crates that are used to package other products can causeEverysplinters.product you display should fit safely on a shelf. A product that pro trudes eight to twelve inches from its shelf poses a safety hazard. It can trip the customer if it is displayed on the

The National Dipper September/October 202220 How safe is your store? There may be more potential safety hazards lurking on your sales floor and in your stockroom than you realize. Although occupational injuries are more com monly associated with manufacturing, a recent survey by the U.S. Department of Labor revealed that over one-fifth of all work related injuries occurred in the retail trade. In an average year, the Labor De partment receives almost eight injury reports for every 100 full time work ers employed at American stores. Typically, over three of these reports involve injuries serious enough to require missed workdays. This, of course, does not include the thousands of customers who are injured each year whileMostshopping.ofthese unfortunate inci dents can be avoided. By exercising common sense and looking for ways to prevent accidents before they hap pen, you can make your store a safer place for customers and employees alike. The following safety guidelines can help. Safe Floors Begin your safety improvement program from the “bottom up” by looking at your store’s floor. The floor is one of the most common sources of potential in-store safety hazards. Falls caused by unsafe floors can result not only in potentially crippling injuries but in costly lawsuits. Do not wax your floors to a high polish finish. A sparkling floor may look impressive, but a floor that is very shiny will also be very slippery, increasing the chances that a customer or employee will fall. If your store has a tile floor, be careful that the cracks between the tiles are not too deep, customers who wear high heels can easily trip and fall. Tiles that are cracked or chipped are also potential stumbling blocks and should be replaced promptly. You should also replace or repair torn carpeting quickly. Carpet tears not only increase the likelihood of custom

A large mat placed at your store entrance will help to control the water tracking problem. But make sure that the mat is held firmly in place, either by purchasing one with a suction bot tom or by securing it with waterproof tape. A mat that shifts position, creases or bunches up becomes a stumbling block that can ambush the unwary cus tomer as soon as he enters your store. As an ongoing part of your safety program, make one employee respon sible for inspecting floors three or four times a day, especially after busy pe riods, to check for dropped ice cream, discarded cone wrappers or other ob jects that can obstruct the path of cus tomers.Ifmaintenance work is being done in your store that requires an extension cord or other cable to be run across your floor, hold it firmly in place with tape to keep it from tripping people. Its also a good idea to place small yellow “watch your step signs”, available at hardware and building supply stores, next to the cord. Safe Displays

The National Dipper September/October 2022 21

Fire Hazard

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

Electrical accidents pose a serious threat to employees and customers. If you use an extension cord, check first to determine that it is not worn or frayed. When you are finished with the cord, disconnect it from the wall socket first. An ex tension cord that is plugged into the wall and disconnected from the tool or appliance can cause serious electrical burns or shocks.Tapeor cap all unused electrical outlets to keep curious children from poking fingers or metal objects into them.

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

Pest Control Exercise great caution if you find it necessary to use ant traps, mouse traps or other devices to control an insect or pest problem in your store. These devices should be removed from your sales floor in the morning before you open your door and put in a secure place away form customer traffic. You can bring them back to your sales floor again at night after you have closed. If your store has a restroom that is available to custom ers, make sure that it is accident proof. Check periodically to see that the floors are dry. Do not store potentially harmful cleaning solutions or other chemicals in the room. Be sure that your thermostat on your water heater is set so that scald ing hot water never comes out of the tap.

Electrical Accidents

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

Plants Many store owners use plants to decorate displays as well as the exterior of their shops. If your store traffic in cludes children, check to make sure that the plants are not poisonous. According to the U.S. Public Health Service, about 13,000 people are victims of plant poisoning every year, almost all of them children. Surprisingly, many of the most common and seemingly innocent plants can be harmful if swallowed by a child. For example, such familiar Christmas greens as mistletoe, holly and yew can cause serious discomfort. One leaf of a poinset tia can cause death. Other common plants like rhododendron, iris and azalea are also potentially toxic. It’s a good idea to confine plants and Christmas greens to areas behind service counters, unless, you are absolutely certain they are not poi sonous.You should also avoid using rubber balloons to decorate displays. A balloon that breaks and is picked up by an in quisitive child can become lodged in the windpipe and lead to death by strangulation. Balloons should never be given away as favors to youngsters for the same reason.

Remember, water and electricity don’t mix. Do not clean lights, electric display fixtures, or electric products with a damp or moist cloth when they are on. If your store has a wa ter display or decorations such as a fountain or pond, do not display electrical products or hang electric props near it. Nev er install wiring or light to an outdoor sign or hang outdoor decorations on a rainy or snowy day. When doing these jobs, make sure you are in an area that is dry and free of puddles.

bottom shelf, or it can poke an eye if it’s displayed higher. Products that are heavy and difficult to handle should never be displayed on top shelves. Customers and employees are more likely to pull a muscle, sprain a back or injure them selves in some other way when reaching for these products.

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

Overhead signs and display props should be fixed se curely in place and hung high enough to avoid striking the passing customer in the head or eye. If possible, hang signs and other material over the display shelf itself. This way, if the sign or prop falls, there is less danger of it either hitting a customer or coming to rest on the floor where someone can trip. Check all screws used to assemble displays, hang wall shelves and install pegboard units to ensure that they are tightened completely. A protruding screw can scratch an em ployee or customer or tear the sleeve of a shirt or blouse.

Overhead Signs

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

The National Dipper September/October 2022 23

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

Reasons for Branching Here are several reasons for branching out. A big plus is that you will enjoy economy of scale and cen tralizing of functions. Perhaps, for the first time, you will be able to justify a full time bookkeeper with two stores doing enough volume to have someone on staff track the numbers. With two or more stores sharing the budget, you can spread many expenses: advertis ing, warehousing, delivery, etc. Some retailers estimate their savings at ten percent in operating a second store. The biggest advantage of all is that you will be able to buy better be cause you will be buying bigger. This is why your suppliers will be eager to help you get that second store opened. Also on the plus side is a savings in insurance. Business interruption protection will not be as vital per unit when you have two or more units. If fire strikes, you’re sill in business and can use the second outlet to keep go ing. There’s a big relief in not having all your eggs in one store basket.

Grow or Die So you might open a branch be cause you feel you must. In business, as in many other endeavors, it’s a case of grow or Branchingdie. out will keep you on the cutting edge of change. Look at the growth of malls and other subur ban retaining locations at the expense of downtown. If your headquarters were downtown and you had opened a branch on the outskirts some years ago, you would have an early jump on the outward trend in retailing. Your branch will be a place to experiment with new merchandise ideas or meth ods that you might not want to risk at your flagship store. The Flip Side But despite all those pluses in branching out, the fact is that almost nine out of ten of the billions of retail firms in the United States are single unit operations. That’s because there are also so many negatives. The branch might siphon off cus tomers from your headquarters store and hurt its profits. However, this problem could be avoided by strategic site selection. Loss of Control Branching out will make you del egate and with delegation comes some loss of control. You won’t be able to manage hands-on in both the head quarters and branch stores. Then too, there is danger that your management skill may slip out of fo cus. Too often an owner or manager gets swept up in the expansion, and the on-going daily problems are neglected until they become crises. You must continue your practice of identifying and solving problems as they crop up while still finding time for overseeing the branch startup.

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

You probably went into business to fulfill a dream of owning your own place and being your own boss. And if your operation is successful, you may have considered opening a second store, a sort of sequel to the dream. This article will help you with Dream II by answering questions about open ing a second store, from why to how. Nearly one in four retailers opens another store. Unfortunately, it’s as risky as when you first started in busi ness. There are as many dangers, some of them different. Statistics tell us that half the expansions will fail in five years. But for those that don’t, the ad vantages of expanding into multi-units can be tremendous.

Dream II: The Branch A Second Store for You? Deciding If, Where, How better than one. So are two stores, each with its own staff and management. Also, with a second store you will continue to build equity, something which you began when you opened the door to your first one. While a second store may never make as much as the first, it can more than double your eq uity and your business stature.

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

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

Recognize that while you may be a great storekeeper, by expanding into a second unit you must become a great people manager to an extent you’ve never done before. You must be able to recruit, motivate and train, fast and well. So just knowing the product and your customers is no longer enough. Now you must know people manage ment. If It’s Go, Here’s How After considering all these nega tives, you are still in a branch out frame of mind. Remember all those positives earlier in this article. If your decision is “go”, here are the next steps. First, decide what you want your branch to be. Above all, don’t simply clone your headquarters store. Instead, tailor your branch to its own market area. Just like snowflakes, no two mar kets are the same. You must study con sumer peculiarities in your proposed branch location. After deciding what you want your branch to be, you face a decision of buying an existing store or starting from scratch; and whether to erect a building or buy one, or rent. Why Buy One It is far easier, if not more expen sive, to buy a store than to start one from scratch. But like everything else in merchandising, there are two sides to that coin, While you can get up and running quickly by buying an existing store, you may have to pay a great deal if it is prospering, or have to overcome some bad heritage if it is floundering.

The National Dipper September/October 202224 Different Skills

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

One factor helping decide be tween starting or buying a branch may be availability of a site. Quite often the only way to get a location in an estab lished area is to buy an existing store. One tip: If you buy an existing store, put in your own manager rather than retaining the one that comes with the store. How else will customers know that they will now enjoy new and bet ter management? Price Before buying a store, analyze to see if the business is healthy, how much of the stock is live, and how much you should pay for it. Pricing the store can be complicated. Price may be based on replacement value, book val ue, or the capitalizing earnings value, but then that’s another article. With an existing store, don’t fig ure that you are going to save much on fixtures and signage. Instead, you should be budgeting for jazzing up the premises, again to let customers know that new management is here. By building a branch from the ground up, you can tailor it precisely to a business the local market needs. This is the ideal way to branch out, however, it is slow, complicated and more expensive. Deciding Where Once you’ve decided what you want in a branch, it‘s a questions of where. You can find a great deal of help in this regard. First, there are your suppliers, who often are first to know where an existing store might be avail able. Or they may have market studies that show where a successful new store might be opened. You should check with the telephone company or the city/county engineering department to see where urban or suburban growth is coming. One retailer we know even finds free help in site selection from the marketing department of a presti gious university in his city. Will an area you are considering support a branch store? Market infor mation can be found at your public library, college or university, Small Business Administration and govern ment agencies, local and federal.

Funds From Suppliers But there are easier and cheaper sources of credit than a bank. Turn first to your suppliers. They should be willing to give you very good terms because you will be providing a sec ond outlet for them. One retailer tells us that at the first word that he was considering a branch, suppliers were all overYourhim.suppliers should be eager to give you liberal terms on an opening order. In addition to special advertis ing allowances, they should extend the usual 30 days to say 90 days and per haps provide special discounts. They might even be persuaded to relax the 30 day payable for your main store to 90 days, freeing up your cash for the branch operation. Get even cozier with suppliers than with your banker.

Customer Migration How much will your branch store take away from your headquarters, in other words what will be the extent of customer migration? Figure on a maximum of 25 percent, depending on how close together. That 25 percent provides a good start for a new busi ness because it represents established customers. In fact, some retailers study their trade area very closely, spotting customer concentrations so that up to 25 percent will turn to the branch as a matter of geographic convenience. What about funds for branch ing out? Better figure on two or three years of red ink. It’s not just a matter of startup capital but continued funding. Now’s the time to get cozy with your banker. One thing in your favor is that you now have a proven track record and bankers like that.

Funds From Present Business

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

Another source of funding is to take on a partner, selling part of the business. If you are substantial enough to incorporate, then selling an interest becomes easier. It’s a good idea to in corporate your two stores separately, which means trouble from one cannot infect the other. Look to your existing business for funds by converting idle assets into cash for the branch. You might have a truck that’s not being used all that much. You might want to sell equip ment and lease it back, finding cash in

The National Dipper September/October 2022 25 The ECO SCOOP SHOWER To Order rinse@dipwell.comwww.dipwell.com/413-587-4673 Census Bureau The Bureau of Census reports on per-capita expenditures for many product types. If you can compute the number of customers in the trade area, multiply that number by the average expenditure. The total will be your branch store’s gross sales and from that you can decide whether to open in that area.An excellent source of demo graphics for your area is the Bureau of Census. You can obtain information form the bureau on: • Population of the area and how this is changing. • Where they work. • Proportion of young or old and how many children. • Number of families owning or renting.•Number of single person house holds.•Incomes.•Occupations.•Whetherthe area is old, estab lished or mainly newcomers. • Value of homes, monthly rent, age and quality of homes. • Number of families owning two or moreDon’tautos.let the presence of a com petitor automatically turn you against an area. Look at gas stations or auto dealers who like to cluster. You and a nearby competitor might turn an area into one known for your specialties. How Close How close should you locate your branch to your headquarters store? Too close, and your two stores will be fighting for the same customers, at your expense. Too distant from each other and you lose all the economies of joint advertising, joint warehouse, joint deliveries, etc.

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the way some airlines now do selling and leasing might free up cash from present store by selectively shrinking inventory or by getting tough with accounts receivable. Get lean and mean in your operation be fore you consider opening the branch.

Early on, you should plan how you will staff the branch. Most of the retailers we talk with say that staff is the first consideration. You will need a topflight manager for the branch. If that’s you, then you will have to find a topflight manager for your headquar ters store. Don’t try to split yourself between the two stores. It just won’t work.The best source for a manager is from your present staff, if you’ve been developing your people as you should. The remainder of the branch staff would best come from your present store. You can replace them with new hires who can be better trained at the established store. Staff With Experience There are many obvious advan tages to staffing the branch with ex perienced people. They know your products, your suppliers and your procedures. They are accustomed to working together. A branch is no place to have first time customers encounter first time help. If you do have to turn outside for a manager, an excellent source of leads will be your suppliers. They can tell you about the good salesman itching to be a manager and currently employed at a competitor’s store. They also can tell you about the owner who wants to close his store. Your suppliers can put out the word in the trade that you need a manager.

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

Spend on Promotion Months before your brand opens, you should be finalizing a promotional plan. How much should you budget for advertising and promoting the new branch? A lot! Much more than prob ably you would expect. While some promotion techniques are inexpensive, such as bag stuffers and putting signs in your present store announcing the branch, they fall far short of the major impact you must create. Some store planners recommend budgeting four percent of your total startup expense for advertising. Oth ers say plan on spending in one month what you would spend in a year for the main store. The advertising/promotion program should consider all four main media: print, broadcast, direct mail and social media. This is the time for satu rationEverbombing.notice how most grand open ings occur weeks or ever a month or two after the store actually has opened? There’s a good reason for that technique which is called a “soft” opening proceeding the grand opening. The interval is a shake down cruise for staff who should have the store hum ming and ready for the grand opening boom in a few weeks. When to open As to when in the year you should schedule the opening of your store, the jury is still out on that one. Some say open when business will be brisk to get the store off to a fast start. Others counsel scheduling the opening for the slack season, again for the shake down cruise mentioned above. Be sure to plan ahead every step of the way in opening a branch. You should draw up a precise timetable, setting out time frames in months or weeks for each step. Make a list of the stages, beginning with market research and site selection, the lease negotia tion, payment of local fees and obtain ing permits, selection of floor plan, contracting for construction, arranging for inventory, fixtures and equipment, financing, promotion and finally open ing. Do your hiring and training as you are completing the final stages of the branch or perhaps before. Finally, you will have Dream II, the branch store. And its success should be more assured than when you first opened with Dream I. v

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The National Dipper September/October 202226 As part of our family, here are some of the benefits you will enjoy • Network with your peers • Great Newsletter • Consult with your suppliers • Improve profits • Enhance shop operations • Learn about new products • Improve employer-employee relations For information contact: Margaret Anderson New England Ice Cream Restaurant Association P. O. Box 1039, Westwood, MA 02090 E-mail: mca319@gmail.com Web Site: www.neicra.com

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Yellow Pages 27The National Dipper September/October 2022 The National Dipper Yellow pages is a complete resource guide for tthe frozen dessert retail industry and will appear in every issue. Listings are sold on an annual basis and rates are for six issues. Yellow pages are not commissionable and payment must accompany order. Send your order to: The National Dipper, 1030 West Devon Avenue, Elk Grove Village, IL 60007-7226. 847/301-8400. Regular Listing: 1st line $395. year, additional lines, $280. year. Maximum characters 40 characters per line. Boldface Listing: 1st line $495. year, additional lines, $395. year. Maximum 30 characters per line. ALL CAP Listing: additional $85 a line per year, regular or boldface. Maximum 30 characters per line. ASSOCIATIONS Great Lakes Ice Cream & Fast Food Assn. ..................810/618-0605 New England Ice Cream Restaurant Assn. .........mca319@gmail.com BATCH FREEZERS Carpigiani…………icecream.carpigiani.com………..…800-648-4389 BOOKS Tips for Costing Ice Cream & Frozen Yogurt Cakes & Pies, plus: Tips for Costing Ice Cream Cones, Sundaes, Shakes & Other Goodies………….............…..JLM Unlimited...847-301-8400 BULK ICE CREAM CONTAINERS GlacierPoint Enterprises, Panza www.icecreamproducts.com……………......……800-Ice-CreamDivision Negus Packaging Solutions 3220 Kingsley Way, Madison, WI 53713 CAKE www.cakedeco.com…CandlesDECORATING&Everything!...........718/545-4600COCOAPOWDER Forbes Chocolate…………………..............www.forbeschocolate.com CONES GlacierPoint Enterprises, Panza www.icecreamproducts.com………......…………800-Ice-CreamDivision JoyConeCo. Cake,Sugar,WaffleCones&Bowls,Wafers,Cookie Inclusions PDI Cone-Dutch Treat…Sugar Cones & Toppings….....716/821-0698 DIPPING CABINETS Carpigiani…………icecream.carpigiani.com………...…800-648-4389 FLAVORS GlacierPoint Enterprises, Panza www.icecreamproducts.com…………………….800-Ice-CreamDivision Green Mountain Flavors, Inc. ………………………..800-639-8653 FROZEN CUSTARD GlacierPoint Enterprises, Panza www.icecreamproducts.com…………………….800-Ice-CreamDivision Classic Mix Partners...www.classicmixpartners.com.....800-722-8903 Award Winning Frozen Custard Mixes FROZEN YOGURT MIX GlacierPoint Enterprises, Panza www.icecreamproducts.com…………………….800-Ice-CreamDivisionHARDENINGCABINETS Carpigiani…………icecream.carpigiani.com……..……800-648-4389 ICE CREAM CARTS & FREEZERS Carpigiani…………icecream.carpigiani.com………..…800-648-4389AllStarCarts-IceCreamCarts-Tricycles-TrucksTrailers...800/831-3166 ICE CREAM CONTAINERS GlacierPoint Enterprises, Panza www.icecreamproducts.com…………………….800-Ice-CreamDivision ICE CREAM CONTAINERS Visstun Cups…………..www.visstuncups.com…….….702/251-8809 ICE CREAM MIX GlacierPoint Enterprises, Panza Meadowvale,GlacierPointwww.icecreamproducts.com…………………….800-Ice-CreamDivisionICECREAMMIX-VEGANEnterprises,PanzaDivisionwww.icecreamproducts.com…………………….800-Ice-CreamInc…..www.meadowvale-inc.com……800-953-0201LUBRICANTS Haynes Lubricants……www.haynesmfg.com…………800-992-2166 PHOTOGRAPHY Stella Lorens Gallery…www.stellalorens.com...............630/730-8297 SODA FOUNTAINS AMERICAN SODA FOUNATIN, INC............................312/733-5000 455 N. Oakley Bl...Chgo, IL Parts-Sales-Service-Mixers-Pumps-DraftArms-SodaFount.Bev.Equip60612...www.americansodafountain.com SOFT SERVE MACHINES Carpigiani…………icecream.carpigiani.com……...……800-648-4389 TOPPINGS GlacierPoint Enterprises, Panza www.icecreamproducts.com…………………….800-Ice-CreamDivision TR Toppers ……. www.trtoppers.com……………......…800-748-4635 VANILLA Prova Gourmet….www.provagourmet.com…................978/739-9055 VEGAN ICE CREAM MIX GlacierPoint Enterprises, Panza Meadowvale,www.icecreamproducts.com…………………….800-Ice-CreamDivisionInc…..www.meadowvale-inc.com……800-953-0201 Regional Yellow Pages are available to companies that distribute products and/or services in a limited area of the country. Companies are listed in the state in which they are located. Regional Yellow Pages will appear in all six issues of The National Dipper and rates shown are for six issues. Regular Listing: 1st line, $295. per year, additional lines $165. per year. Maximum 40 characters per line. Boldface Listing: 1st line, $395. per year, additional lines $295. per year. Maximum 30 characters per line. ALL CAP Listing: additional $75. a line per year, regular or boldface. Maximum 30 characters per line. Payment must accompany order. Regional Yellow Pages are non-commissionable. NEW JERSEY GlacierPoint Enterprises, Panza PeckElectroDingman’swww.icecreamproducts.com…………………….800-Ice-CreamDivisionDairy....www.dingmansdairy.biz..800-958-6838NEWYORKFreezeTriState,softserve,batch,shake,slush.NY,NJ,CTOHIOFoodService….www.peckfoodservice.com….800-732-7325 Regional Yellow Pages

The National Dipper September/October 202228 NEGUS PACKAGING SOLUTIONS SQUARE PAK™ also available. NEGUS 3220 Kingsley Way Madison, WI 53713 888-241-7482 negus.info@negusboxnbag.comwww.negusboxnbag.com Distributor Inquiries Welcome Calendar Advertisers’ Index All Star Carts & Vehicles, NegusStellaGreatFrostyDipwellDingman’sCostingColdCarpigiani..........................................9Inc...........14Car...........................................17Manuals.................................7Dairy...............................13Techware............................25Produccts..............................23LakesIceCream&FastFoodAssociation........................15,24LorensPhotography..............21PackagingSolutions..............28 New England Ice Cream errorspublisherasThisVisstun.............................................22RiteProvaA.PanzaAssociation.................................26Restaurant&Sons,Ltd.........................2Gourmet..................................5Temp.........................................18Advertisers’Indexispublishedaservicetoyou,thereader.Thedoesnotassumeliabilityfororomissions. SEPTEMBER National Honey Month National Papaya Month 2 – National Blueberry Popsicle Day 4 – National Macadamia Nut Day 5 – Labor Day 6 – National Coffee Ice Cream Day 10 – National Hot Dog Day 11 – Patriot Day 11 – Grandparent’s Day 11 – National Hot Cross Bun Day 12 – National Chocolate Milkshake 13Day– National Peanut Day 21 – National Pecan Cookie Day 22 – Autumn begins 22 – National Ice Cream Cone Day 23 – National White Chocolate Day 23 – National Key Lime Pie Day 25 – Rosh Hashanah Begins 27 – National Chocolate Milk Day 28 – Strawberry Cream Pie Day 29 – National Coffee Day 29 – National Mocha Day OCTOBER National Apple Month National Pretzel Month National Caramel Month National Cookie Month National Dessert Month 3 – National Caramel Custard Day 4 – Yom Kippur 7 – National Frappe Day 10 – Columbus Day (Observed) 13 – National M&M® Day 14 – National Dessert Day 15 – Sweetest Day 16 – National Boss Day 18 – National Chocolate Cupcake Day 22 – National Nut Day 24 – United Nations Day 28 – National Chocolate Day 30 – National Candy Corn Day 31 – Halloween 31 – National Caramel Apple Day 5– Make It Fresh! Seminar. Emery Thompson Machine, Brooksville, FL. Contact: Paula Thompson, Emery Thompson Machine, 15350 Flight Path Dr., Brooksville, FL 34604. 718/588–7300. Fax: 352/796-0720. E–mail: paula@emerythompson.com NOVEMBER National Georgia Pecan Month Peanut Butter Lover’s Month 4 – National Candy Day 5 – National Donut Day 6 – Daylight Savings Time Ends 8 – Election Day 8 – National Cappuccino Day 10 – National Vanilla Cupcake Day 11 – Veterans Day 11 – National Sundae Day 20 – National Peanut Butter Fudge 21Day– National Cranberry Day 22 – National Cashew Day 25 – National Parfait Day 24 – Thanksgiving Day 28 – Small Business Saturday DECEMBER National Egg Nog Month National Pear Month 3 – National Apple Pie Day 4 – National Cookie Day 7 – National Cotton Candy Day 7 – Pearl Harbor Remembrance Day 8 – National Brownie Day 10 – Human Rights Day 12 – National Cocoa Day 16 – National Chocolate Covered Anything Day 17 – Maple Syrup Day 18 – Hanukhah Begins at Sundown 18 – National I Love Honey Day 21 – Winter Begins 24 – National Egg Nog Day 25 – Christmas Day 26 – National Candy Cane Day 26 – Boxing Day 26 – Kwanzaa Begins 31 – New Year’s Eve

The National Dipper September/October 2022 29 The Magazine for Frozen Dessert Retailers, Published by United States Exposition Corp. Dipper The National 1532 Oregon Trail, Elk Grove Village, IL 60007-7226 • Phone: 847/301-8400 e-mail: lynda@nationaldipper.com • Web: www.nationaldipper.com ® ® Type of Firm (Check All That Apply) _____ Ice Cream Dipping Store - 1 _____ Soft Serve - 2 _____ Frozen Yogurt - 3 _____ Frozen Custard - 4 _____ Gelato - 5 _____ Italian Ice - 6 _____ Vending Vehicle/Catering - 7 _____ Concession Stand - 8 _____ Dairy & Convenience - 9 _____ Supplier of Goods & Services - 11 _____ Distributor - 12 _____ Supplier/Dist. Salesperson-13 _____ Broker-14 _____ Other - 15 _____________________ Your Title (Check All That Apply) _____ Owner - 1 _____ Partner - 2 _____ President - 3 _____ Vice President - 4 _____ Secretary/Treas. - 5 _____ Manager - 6 _____ Buyer - 7 _____ Salesperson - 8 _____ Representative - 9 _____ Other - 10___________ Average gallons of frozen desserts sold per week: ____ Up to 100 gallons - A ____ 151 to 200 gallons - C ____ 101 to 150 gallons - B ____ 201 plus gallons - D Do you make your own frozen desserts with a batch and/or continuous freezer? _____ Yes _____ No Your Name____________________________________________________________________ Your Title _____________________________________________________________________ Company Name ________________________________________________________________ Mailing Address _______________________________________________________________ City ___________________________ State _______ Zipcode _____________ Plus 4_________ Phone Number (_______) ________________ Fax Number (______)______________________ Date __________________ E-mail Address __________________________________________ By providing your email address you give The National Dipper permission to add you to our Constant Contact email list. If the mailing address above is not your store address, please include your store address below: The National Dipper Magazine and The National Dipper Source Books (the “Works”) contain proprietary information of the publisher and are licensed, not sold. In consideration for your substantially completing and returning this form to the publisher, which act shall be deemed sufficient evidence of your acceptance of this non-exclusive, non-transferable, license, the publisher (a) grants you the limited right to use these works in your business, provided that you do not sell, resell, reproduce, distribute, or transmit 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) these Works, either in part or in their entirety, without prior written permission of the publisher, and (b) agrees to provide you with a complimentary copy of the work.The National Dipper reserves the right to restrict subscriptions to qualified subscribers only. All information must be provided and the card must be signed or subscription request will not be fulfilled. INCOMPLETE FORMS CANNOT BE PROCESSED OR ACKNOWLEDGED AND MAY RESULT IN CANCELLATION OF YOUR SUBSCRIPTION. Signature (REQUIRED)_________________________________________________________ _____ YES, I want to receive The National Dipper magazine, subject to the license stated below. _____ No, please remove my name from your mailing list. Forms that are not completely filled out will NOT be processed. FREE SUBSCRIPTION Do you serve food? ____ Yes ____ No issue