OFFICIAL PUBLICATION OF THE TAVERN LEAGUE OF WISCONSIN
May/June 2015 tlw.org
TLW Puts the
Pieces Together for Charity
$14 Million Raised by Friends & Neighbors Helping Friends & Neighbors!
Also in this issue: May is Tavern Month We Highlight a Selection of TLW Members’ Fundraisers
On the Right Tax Track Learn What Triggers an Audit
Spring Conference Summary
© 2015 Society Insurance
No waiting period. Small detail. Big difference. Some insurance companies say your power has to be out for at least 72 hours before they’ll reimburse you for loss of business. But we both know you start losing money the second you lose power. That’s why our coverage kicks in immediately. To hear more about how we handle the details that make the biggest difference, call 888-5-SOCIETY or find one of our agents at societyinsurance.com.
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The Official Publication of the Tavern League of Wisconsin May/June 2015 Volume 33, No. 3
FEATURES
May is tavern month. . . . . . . . . . . . . . . . . . . 10 TLW Puts the Pieces Together for Charity
On the right tax track. . . . . . . . . . . . . . . . 16 Don’t Let Common Tax Missteps Position You for an Audit
TLW Spring Conference Summary. . . . 22
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Come and Stay Where the Bunnies Played
LEAGUE SPOTLIGHTS League Profile. . . . . . . . . . . . . . . . . 28 St. Croix County
Business Spotlight. . . . . . . . . . . . 29 Potting’s Bar
Charity Spotlight. . . . . . . . . . . . . 30 Respected TLW Member Gives Back to New Richmond
16 Departments President’s Perspective. . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Corporate Sponsors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Front Rail. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Corporate Spotlight. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 ABL Dispatch. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Legislative Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Featured Affiliates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Accounting Help. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 Affiliate Members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 New Members. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Straight Up . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 Local League Updates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 Advertiser Index. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Socialize with us:
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President’s Perspective ARE YOU USING YOUR MEMBERSHIP TO ITS FULLEST?
E
ach county league has its share of active members – those that attend meetings, fundraisers, banquets and other functions – and are fully engaged. These leagues also have their share of members that join because they believe in the association, but they don’t have time to participate. Whichever type of member you are, make sure you are getting the most from your membership by utilizing the discounts and services through the TLW’s Members Exclusive Benefit Program.
If you have live music, karaoke or a DJ playing music, chances are you are paying a music licensing fee. We get calls all the time from members who’ve been contacted by ASCAP or BMI and now are questioning the purpose behind these organizations and whether they have to pay the licensing fees. If you host bands that play all original music, you do not have to pay the fees, but anytime copyrighted music is played publicly, you’re required to obtain a license and pay fees. Through the TLW’s Members Exclusive Benefit Program, BMI and ASCAP give licensing discounts to Tavern League members, along with extra discounts for paying in full and on-line. For larger establishments the savings can easily pay their annual dues. In addition, the Members Exclusive Benefit Program offers savings on many types of insurance, including health, dental, life or business. I recently signed up a new member because she realized the significant business insurance savings she would be eligible for through Society Insurance. Reviewing your business insurance policy periodically is important. The last thing anyone wants is to have the unthinkable happen and then find you don’t have the right insurance coverage. Things to consider are: appropriate type and amount of coverage; the loss of income benefit; and if you have an older building like mine, adequate coverage to bring the building up to code in the event of a fire. Another company that is participating in the Members Exclusive Benefit Program is Greater Insurance Services Corporation, which has two major medical plans to choose from along with disability, dental and vision plans. So if you’re in need of health insurance or are just curious to learn what type of policies are available as a TLW member, give them a call. Many of us have been making a switch to satellite television; if you switch to DirecTV through Dean’s Satellite you will receive $10 off your monthly bill for the first year through the Members Exclusive Benefit Program. This is above and beyond the regular promotional discounts offered to new DirecTV customers. Other affiliate members that participate in the program include Midwest Coin Concepts which offers Tavern League Members 20 percent off pool and dart accessories. If you have pool and dart leagues, you might want to consider selling accessories to your league players and yield a higher profit on them. Maybe you’re looking for that hard-tofind ticket to a sporting event or concert, Ticket King, another participant in our program, will give a five percent discount just for being a TLW member! The Tavern League of Wisconsin’s partnership with corporate sponsors and affiliate members has resulted in the association’s ability to keep membership dues down. As a result, as members, we need to support those who support us! Within the members only section of the TLW website you’ll find the Members Exclusive Benefit Program and a list of TLW corporate sponsors and affiliate members and what they have to offer. Go check it out!
Terry J. Harvath President 4
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Corporate Sponsors SUPPORT THOSE WHO SUPPORT THOSE WHO
Support Those Who Support Our Association
SUPPORT OUR ASSOCIATION SUPPORT OUR ASSOCIATION
Platinum PLATINUMSponsors SPONSORS PLATINUM SPONSORS
2012 MEMBERSHIP DIRECTORY
Gold Sponsors
GOLD SPONSORS GOLD SPONSORS
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TA V E R N L E A G U E O F W I S C O N S I N
Silver Sponsors SILVER SPONSORS SILVER SPONSORS
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Wisconsin Amusement & Music Operators, Inc.
Wisconsin Amusement & Wisconsin Amusement & Inc. Music Operators, Music Operators, Make sure to thank these groups for their support, and encourage others not onInc. the list to participate. Any business interested in joining should call the (608-270-8591) for our brochure that lists benefits ofothers the different Remember “Support those interested who support MakeTLW sureoffice and thank these groups for their support, andthe encourage not on categories. the list to participate. Any business in us.” joining should call
Make sure and thank these groups forfor their others not ondifferent the list tocategories. participate. Any business interested in joining should the TLW office (608-270-8591) oursupport, brochureand thatencourage lists the benefits of the Remember “Support those who support us.” call www.tlw.org 2015us.”On Premise 5 the TLW office (608-270-8591) for our brochure that lists the benefits of the different categories. Remember “Support thoseMay/June who support n
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BI-STATE POINT OF SALE SOLUTIONS Mel Welch • Dan Nelson • (800) 222-3015
President Terry Harvath
Senior Vice President Chris Marsicano
Secretary Sue Bonte Lee
Treasurer Tom Dahlen
Southern Zone Vice Presidents Jim Pickett, Dan Taivalkoski
Eastern Zone Vice President Central Zone Vice Presidents
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Lori Frommgen, Robert “Bubba” Sprenger
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Editor
Special Tavern League Member pricing!
Pete Madland, Executive Director, Tavern League of Wisconsin
BI-STATE Point of Sale Solutions is proud to be an Affiliate Member of the Tavern League of Wisconsin
Barb Howell, Nei-Turner Media Group, Inc.
Associate editor Art Director
Kayla Collins, Nei-Turner Media Group, Inc.
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Editorial Features 2012
Advertising Sales
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2012 TLW Membership Directory Julie Schiller, Nei-Turner Media Group, Inc. ads@ntmediagroup.com FOR & Buyer’s Guide Contributing Writers
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ADVERTISING
John Bodnovich, Jen Bradley, Michelle Eno, Terry Harvath, Barb Howell, Pete Madland, INFORMATION Scott Stenger, Amanda Wegner
March/April
Spring Conference Issue Generating Outdoor Income
CONTACT:
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RR Donnelley Long Prairie, Minnesota
May/JuneOn Premise Heidi Koch (ISSN #1051-4562) is a bi-monthly
of the Tavern League of WisconMay is Tavern Monthpublication Slack AttackRoad, Fitchburg, sin, Inc., 2817 Fish Hatchery WI 53713,Communications phone: 800-445-9221.
July/AugustOn Premise is produced by Nei-Turner Media
Pre-Convention IssueGroup, Inc., 93. W. Geneva St., P.O. Box 1080, Williams Bay, WI 53191. Gary Nei, Chairman; William Service with a SmileTurner, President; Barbara Krause, Publisher. Identifying Profit LeaksPrinting isheidi@slackattack.com by RR Donnelley, Long Prairie, MN.
608-222-7630
For advertising information, contact Louise
262-245-1000, louisea@merr.com. September/OctoberAndraski, Subscriptions included in TLW membership
Fall Convention Issuedues; non-member subscriptions: $15 per year. Postmaster: send address corrections to the Tavern League of Wisconsin Office, 2817 Fish Hatchery Rd., Fitchburg, WI 53713-5005. Periodicals postage paid at Madison, WI and other Ideasadditional offices.
November/December Promotional
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Front Rail A VIEW FROM THE INSIDE By Pete Madland, TLW Executive Director
folks spend years preparing for the career, something that is meant to elevate themselves or others and result in pride or fame. Still, they may never find true satisfaction.
A
friend shared an article with me the other day; he thought I might enjoy it. I did. In fact I read it several times. It was written by a waitress/bartender who worked in a place in New Orleans, and though the location is hundreds of miles away, it could have been anywhere in Wisconsin. The author takes pride in her job, the place where she works and the industry she works in. She gives a perspective worth sharing, as it applies, I feel, to so many member establishments throughout Wisconsin.
THANKS FOR THE MEMORIES by Debbie Lindsay “When are you gonna get a real job?” I heard this question, this judgement, during all my earlier years as a waitress. The real job concern may not always have been directed toward me; sometimes a co-worker would lament their own impatience to finish college so they might begin a real career. Even today you can hear those careless words voiced by some young waiter and it’s a slap in the face to the veteran tray jockeys and all those members of the Krewe of Kitchens. Perhaps there is a distinction between the terms career and job. Time spent earning a paycheck is important, but can leave a person feeling like they’re just doing a job, a means to an end, putting in time, merely punching a clock. Some
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I began working in food and beverage not because I wanted to, but simply because it was all I could do as a high school dropout. I put in the time just for the rent. For too many years I floundered through restaurants and bars without staying put long enough to give a care. But slowly I came to identify with the world of food service and used my personality to make it work for me (and for my customers). I came to own it. For me, the job of restaurant work slowly became my career. Few people get to have a job they truly love. I’ve had the good fortune to become emotionally attached to and rewarded by several restaurants through the years. Until this past April, I enjoyed 12 of those years working for a family-owned restaurant, Café M — and it meant the world to me. Oh, it had its dysfunctions and annoyances, but what home doesn’t. It was home for me. I had planned to work there for as long as I could make my customers laugh, sling food and spill minimal amounts of beer. Walk into a restaurant that has been serving up food and memories for decades and let your senses absorb the smells, sounds and history. Café M was that kind of place. It might have been in the thick of tourists, but even they became regulars. There was nothing transient about the patrons. Those folks that lined the sidewalk to wait for a table either had been there before or were soon to be initiated into the ranks of “the regulars of Café M.” The absolute weirdness of the place stuck with people. Oh, and of course the huge portions and cheap prices.
I worked behind the bar. It would be hard to call myself a bartender, as our bar was more of a diner, with lots of food service — no strong-arming folks to drink, no crafted cocktails, no fancy garnishes (Sir, will that be good in a clean glass, with maybe a straw for good measure?”) — thus eliminating the amateur drunks and pretentious would-be wine snobs. There was a rhythm and a routine to the business that was 90 percent spot-on, a method to the madness. Bottom line: It worked. Well, until it became corporate. A restaurant is more than a spreadsheet; it is organic and made up of lives. This eatery was built and run the old-school way and never spent one dime on paid advertising; it didn’t need to. Things were simple and uncomplicated. The work could be hard and sweaty (the owner was reticent to use the air conditioner to its fullest), and there were times when a bit more adult supervision would have eased mayhem (a fistfight in the kitchen or a near riot by the party of 20 wanting separate checks), but sweating comes with every high-volume diner and too much in-your-way, up-your-ass micromanaging can be as bad as none. Like it or not, more and more of our city’s independently owned cafes, bars and food businesses are going corporate. A corporation is not innately a bad thing, by no means; but it is a different animal from the personalities of the mom and pop businesses that are elemental to the uniqueness of our New Orleans. Too many dollar signs can’t help but obscure the welcome signs. As one fleeing co-worker said, “It’s not about fighting the power, it’s more about turning the volume down on the greed.” All I know is that I miss my Café’ M before its facelift. I loved the wrinkles in time and patina of years that made it home — my home. TLW www.tlw.org
Partners in Progress Major suPPorter of state and LocaL tavern Leagues Tavern League of Wisconsin • Co-sponsor of TLW Legislative Day • Underwriter of TLW Video on Jobs and Employment • Provider of Coin-Operated Games at TLW Conferences & Shows to Benefit TIPAC • Sponsor of the TLW Trip Give-away at TLW Fall Convention & Show • Donor of Large Screen TV at TLW Spring Conference & Show
LocaL Tavern League Programs (saferide, goLf, oThers) • Contributions and support from individual WAMO members • Matching Funds from WAMO to Tavern League Locals • Contributions to SafeRide Program, Golf and Others • Active Participation and Attendance
WISCOnSIn AMUSEMEnT & MUSIC OPERATORS PO Box 250, Poynette, WI 53955 | T: 608.635.4316 | F: 608.635.4327 | E: wamomax@aol.com A complete list of WAMO members can be found on the web site. Visit us at www.WAMO.net Hosts of the World’s Largest Dart Tournament & the nation’s Largest Pool Tournament
TLW and Its Members Donated
$14,298,745
To 24,789 Local Charities! County Name
Amount
Adams County
$72,640
Barron County
$43,279
Brown County Burnett County
# of Charities
County Name
Amount
# of Charities
48
Monroe County
$17,809
89
206
Oconto County
$4,317
59
$1,007,432
91
Oneida County
$53,522
73
$27,389
126
Oshkosh City
$130,078
229
Chippewa County
$99,250
146
Outagamie County
$91,700
45
Columbia County
$95,940
7,000
Ozaukee County
$126,310
68
Crawford County
$53,365
1,000
Pepin County
$82,404
79
Dells/Delton
$2,500,000
2,500
Pierce County
$106,000
266
Dodge County
$132,070
1056
Polk County
$141,968
35
Door County
$150,000
275
Portage County
$146,613
407
Eau Claire City/County
$115,000
225
Price County
$350,000
150
Florence County
$6,500
30
Racine City
$56,791
160
Fond du Lac City/County
$4,000
8
Racine County
$79,406
28
Forest County
$1,350
2
Rock County
$85,320
129
Grant/Iowa County
$998,049
1,793
Sauk County
$1,200,000
1,200
Greater Northwoods
$86,900
124
Sawyer County
$158,400
516
Green Lake Area
$41,000
13
Shawano County
$16,975
329
Jackson County
$105,000
28
Sheboygan County
$37,996
59
Jefferson County
$181,231
279
St. Croix County
$42,669
77
Juneau County
$28,585
68
Superior/Douglas County
$239,566
420
Trempealeau/ Buffalo County
$650,000
215
Vilas County
$31,000
192
Walworth County
$63,458
529
Washington County
$123,000
200
Waukesha County
$54,000
172
Waupaca County
$430,272
490
Waushara County
$62,000
124
Wood County
$18,639
45
State Office of TLW
$45,200
Kenosha City
$672,640
55
Kenosha County
$105,585
32
Kewaunee County
$64,000
32
La Crosse City/County
$857,487
590
Lakeland Area
$380,000
75
Langlade County
$202,000
569
Madison/Dane County
$315,000
920
Manitowoc County
$35,565
125
Marathon County
$5,000
6
Marinette County
$84,600
50
Marquette County
$34,832
32
Milwaukee County Hospitality
$1,147,643
900
$14,298,745 to 24,789 Local Charities!
TLW Puts the
Pieces Together for Charity
By Jennifer Bradley
A
nother year has gone by and that means another busy year for dedicated Tavern League of Wisconsin members who have worked diligently across the state to assist those that are less fortunate through countless hours of fundraising activities. Although the TLW office compiles an official report of money raised, the impact on communities across Wisconsin is immeasurable. Here’s an overview of some of the charity events held in the last 12 months.
FISHING FOR A COMMUNITY’S MEMORY Joan Page and her husband, Dick, own Butternut Resort near Butternut in Wisconsin’s Northwoods, where Page says small communities pull together to support each other. Jonathan Pritzl, a local young man and a freshmen in college, was on his way to school when he died in a car accident in late 2001. His family established a non-profit foundation to help local people in time of unexpected need. The Pages have hosted a fisheree each year in Pritzl’s honor and to support the Jonny Angel Foundation.
As a long-time TLW member, Page believes it’s important to not just promote a business, but show that her industry isn’t about the scrutiny it draws regarding police officers and drunk drivers. Instead, it’s a community gathering place, one that keeps others going in times of need. She also realizes it’s the local support that keeps her business thriving. “It’s ironic,” Page says. “We have tourists say: ‘I bet you’re glad we’re here to keep you rolling.’ I’ve said to them that I appreciate their business, but it’s the local people that keep more rolling. We have to be thankful for them all year.”
Pritzl had gone to school with Page’s daughter and she says the families have always been close. Page is actually a Pritzl by birth, his second cousin. “It hit home,” she says of his death. “Now, the people keep giving and giving every year; it’s just amazing.” The 2015 fisheree was the 11th one held at Butternut Resort. She says the last two years it’s brought in about $8,000, which stays in the local community. She estimates over the years the Jonny Angel Foundation has probably helped close to 200 families. “As tough as times are, it’s amazing we raise that kind of money,” Page says. There’s a $5 admission to fish. There are raffles and other events throughout the day as well. The resort buys the food, and all the money raised from it goes directly back to the foundation. www.tlw.org
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If someone asks to host a benefit, the Kelly’s Bleachers team provides food at cost, creates the tickets, the posters and takes care of all the marketing. He says the organization has to sell the tickets.
THE SPACE TO KEEP ON GIVING Kelly Vecitis says his family has been in the bar and restaurant business for more than 30 years, and right now operates six different locations. He runs two of them: Kelly’s Bleachers in Wind Lake and Kelly’s Bleachers in Big Bend. “We’ve been fundraising for a long time,” he adds. Most of the events occur at his Wind Lake location, which has 26,000 square feet with three indoor volleyball courts, a separate restaurant and live stage area. Vecitis has been in Wind Lake since 1995, and says as a community-focused person, the support he receives has been wonderful.
During the winter months, Kelly’s Bleachers hosts an average of two to three benefits per month. Many times, the events even have free live music due to the bands he traditionally books for Saturday nights. He says the Wind Lake location especially has a good traffic flow, and he never shuts down his business during an event. Instead, the group takes over the space and incorporates all in attendance. Many times a fundraiser is incorporated with a sports event, such as a Green Bay Packers game, or even a Wisconsin Badgers game. A benefit for the Wind Lake Screaming Eagles is an annual affair, as are ones for Legends Baseball from Mukwonago. “Our thought is that we’re helping out the community and at the same time we are saving the organization money. In addition, hopefully we’re growing our business with customers who come and haven’t ever been here,” he says. “We have grown with these benefits, but we’re trying to help our community, especially in tough times.”
TAKING THE POLAR PLUNGE It’s a cold day in February when the annual Polar Plungers line up at the Brat Stop in Kenosha. A swimming pool is set up outside in the tavern’s parking lot for this annual fundraiser benefiting the Special Olympics Wisconsin – Southeastern Region. Debbie Glembocki owns the Brat Stop along with her husband, Bill. She says this year was the third time they’ve hosted the event. Previously plungers would run into Lake Andrea in Pleasant Prairie, but it was costing the non-profit organization quite a bit of money just to use the lake. At first, some people asked if they could have some after-plunging events at the Brat Stop, she says. “They would come over after, have music and raffles,” Glembocki recalls. “Eventually someone came up with the idea of actually putting the pool at the Brat Stop.”
She says in 2015 approximately 300 people took the Polar Plunge at the Brat Stop. It’s a statewide event for Special Olympics, and a new “Pluck a duck” game has been a big hit along with the raffles that day. Glembocki says the Brat Stop hosts the event, though the Special Olympics staff handles all the arrangements. The duo also holds a St. Baldrick’s fundraiser each year to benefit childhood cancer research. “A lot of people approach us for use of our facilities,” says Glembocki. “We don’t charge; obviously we make money on the bar, but it makes you feel good to give back, help out. We have the space, so we can do it.” She says her dad, Jerry Rasmussen has been involved in the TLW for many years, and he opened the Brat Stop in 1961. In recent years, Bill has become more involved. She says most importantly, they all like to contribute to the community that supports their business.
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STANDING UP FOR DOMESTIC VIOLENCE VICTIMS While the Kalahari Resort in Wisconsin Dells is best known for its waterpark and convention facilities, there’s a group that looks to Daylene Stroebe, project manager at the resort, for another reason. The Hope House of South Central Wisconsin is the beneficiary of an annual dinner event held at the Kalahari each March.
The Kalahari took over the event five years ago, and Stroebe has been thrilled that the last three have been sold out, with 300 people in attendance. The first year, the organizers challenged themselves to raise $50,000, and the following year, $100,000. This year the goal was $175,000 and she says the tallies were still being counted, but they were looking at being about $73 short. “We’ll throw that in,” she says with a laugh. “It’s so incredible the services the Hope House provides, and on a shoestring,” notes Stroebe. “No one in those situations should have to go without help.” She says the Kalahari cares a great deal about its community, and also has an educational foundation to provide local scholarships.
The Hope House provides shelter, advocacy, and education to people affected by domestic violence and sexual assault in five Wisconsin counties. “Once you get involved in Hope House, it’s really impossible to not want to help,” says Stroebe.
She says the tavern leagues of five counties have been instrumental in the success of the Hope House benefit, and that it’s a very special event to all involved. Many TLW members help hang posters and offer to do whatever they can to help. “It’s so important what the Hope House does, and it doesn’t get a lot of attention,” Stroebe concludes. “We knew with Kalahari putting its name on the event, we could get the attention. And we did. We went from $6,000 to $175,000!”
Kalahari provides the space for the annual event, and Stroebe says she and co-chair Farlene Nelson become very involved, as do Kalahari’s community partners. From donations for the silent and live auctions, to spreading the word of the event, it’s a group effort. The event starts with a cocktail hour, then a nice dinner, followed by a keynote speaker. This year, Racine native and abuse survivor Teri Nicolai spoke to the group, and Stroebe says she gave an amazing, inspirational message of hope and advocacy.
In two years, Derks has helped raise $11,000 for the Honor Flight and in 2014, 65 riders participated in the event. Derks says even though his family wasn’t a military family, “Because of these vets, we are here today. Everyone has a grandpa or uncle that was in the war, and I want to do anything I can to give back to them.”
MAKING HONOR FLIGHTS POSSIBLE The Never Forgotten Honor Flight is a big deal for Louis “Tinker” Derks and his wife, Karlye. Each year they host the 100mile Don Incha Sr. Memorial Ride to send local military veterans on a memorable trip to Washington D.C. The motorcycle ride starts at a designated location then ends at the Derks’ Bad Habit Bar in Deerbrook (just north of Antigo) for dinner and raffles. Along the way, the cyclists stop at a park for a motorcycle blessing and a message from an Honor Flight representative, who explains the history and mission of the program. The 2015 ride will be held on June 27 and starts at 11 a.m. at Not Bob’s Bar, just south of Antigo. www.tlw.org
Don Incha Sr., an avid motorcycle rider since the 1950s and the man the motorcycle ride is named for, set aside $10,000 in his will for the Honor Flight Program. After he passed away four years ago, Incha’s son approached Derks about the motorcycle ride to honor veterans. In Langlade County, Derks is also known for his staunch support of the SafeRide program. He has hosted two events this year to benefit the program, raising more than $1,100. “It’s a wonderful program,” he says. “I’m probably one of the biggest users in the county but also the largest fundraiser. It’s not always about having the event at my establishment, but helping and seeing what we can do.” May/June 2015
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RIDING FOR THOSE IN NEED Amanda Staudemeyer says the 2015 Rumble on the Lake motorcycle ride will be held May 30 at the Four Seasons Resort on Lake Namakagon. Staudemeyer owns the resort near Cable, and says the yearly event brought in $6,000 in 2014, with $1,000 going to a local high school student who won an essay contest. Two thousand dollars was given to the Cable Area Resources in Emergencies (CARE), which works closely with the schools and area adults in need. Another $3,000 was given to St. Jude Children’s Research Hospital. She says Rumble on the Lake is planned with another TLW member in Cable, Ammo’s Evergreen Tavern. “The event is centered around our two businesses, but we have the support of many other TLW members,” Staudemeyer explains. Now a certified non-profit organization, Rumble on the Lake has a board and several local sponsors that have helped grow the event by 450 percent in the first two years. “Rumble on the Lake is becoming a recognized event for the Namakagon/Cable area,” she says. “Our growth projection for this year is more than 300 riders, expected to spend an average of $300 with a rough calculation of $100,000 in revenues for the local economy.”
She is hoping this year’s Rumble on the Lake will generate a donation of $10,000 to the community. Rumble on the Lake has a two-fold benefit: first, a fundraiser and second, bridging the gap between Memorial Day and the start of summer in northern Wisconsin. “It’s nice to give back,” she concludes. “I’m a firm believer in that.”
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EXTENDING A HAND TO RETURNING VETERANS Chris Peppas, director of public relations for Major Goolsby’s, says the Eye of the PubCrawler III on May 2 was the fourth pub crawl fundraiser event the tavern has been involved in for Fisher House Wisconsin. When veterans return with medical care needs, the Fisher House provides families a place to stay near them while their loved one receives treatment at the Clement J. Zablocki VA Medical Center. “It’s immeasurable the benefit a
family can receive from being able to put their lives back together in one place,” Peppas says. “This (Fisher House) is all privately funded. It was a very easy decision for Major Goolsby’s to be involved in such a great cause.” The house being built in Milwaukee will focus on those affected with traumatic brain injuries and post-traumatic stress disorders. Located at 5000 W. National Ave, the house will be 13,000 square feet with 16 bedroom suites capable of accommodating up to eight people per suite. There are 64 Fisher Houses located across the country. Once it’s open, Major Goolsby’s has already decided all families staying there will receive 50 percent off their bill whenever they visit the establishment. The restaurant has hosted other fundraising efforts for the Fisher House, including a Veteran’s Day Milwaukee Bucks and Milwaukee Admirals ticket giveaway in both 2013 and 2014, then in December 2014, a Green Bay Packers memorabilia giveaway. Peppas says Jerry Cohen, the owner of Major Goolsby’s, served in the military as a cook during the 1960s and his famous chili recipe is on the establishment’s menu yet today. “He’s always had a fondness and soft spot for the folks that put their lives on the line for us, and shows it each and every day,” Peppas says.
OFFERING FOOD TO LOCAL SCHOOLS In Hazel Green, in the very southwest corner of Wisconsin, Jeff Moor and his wife, Julie run the Three Mile House. Moor’s parents bought the business in 1980, and Jeff and Julie purchased it in 1997. The business is open six days a week and specializes in fresh cuts of meat, with Jeff even grinding his own hamburger in the Three Mile House’s kitchen. He says his sister’s involvement in the local booster club has resulted in his almost two-decade-long tradition of donating meat to local school programs. Moor explains he hasn’t kept track of how much meat he’s donated over the years, but one year the
booster club went through about 2,800 pounds of hamburger. “That was just one year,” he notes. “It’s a lot. I have no idea what that number would be since 1997.” Moor donates bulk hamburger, hamburger patties and roast beef to the school lunch program. He cuts the roast beef too, and makes patty after patty. “I do it for the kids,” he says. “The school lunch program only has so much money. If they get meat from me, they can spend that money on something else.” The Moor family (his wife, four children and daughter-in-law) all help with these charitable efforts. He says it is how he was brought up. “If you have something to give, you give it,” he says, and adds that the TLW operates with the same mentality. “It’s a very good organization. They do a lot for small business people.” TLW
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On The Right Tax Track
Don’t let common tax missteps position you for an audit
By Amanda Wegner
A
s the saying goes, two things in life are certain: death and taxes.
In recent years, some Tavern League members have faced the latter, undergoing state tax audits that resulted in hefty fines. To that end, the TLW sponsored a seminar at the recent spring conference to provide information on common tax missteps, practical tips to keep your business above the line, and what to do if the tax man (or woman) should come sidling up to your bar. 16
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“The industry isn’t being targeted,” says Tina Cruse, a field auditor with the Wisconsin Department of Revenue who presented at the seminar, “but I understand that they’re feeling like they are. As an auditor, I do one or two [bars] a year; I do 24 other industries as year as well.” “It’s important to realize that the state is not out to bust you,” says Pete Oettinger, a partner in Wegner CPAs’ Baraboo office. “They just want to ensure compliance and that you’re doing [your taxes] right.”
An important note, adds Cruse, is that use tax is applied on cost, not sales price. “While you might sell a can of beer for $2, if as the owner of the bar you buy it for a buck from the supplier, then you owe use tax on $1, the cost of that can of beer.”
GROSS RECEIPTS, SALES AND INCOME Tavern owners buy product that they are expected to turn around and sell for profit; in the tavern industry, if the cost of goods sold isn’t equal to at least half the total gross receipts, flags go up, says Cruse.
Here, we provide some highlights so you can ensure your own establishment is on the right track.
If things aren’t matching up on the sales end, it’s not uncommon for a sales and use tax audit to lead to an income tax audit.
WHAT TRIGGERS AN AUDIT?
From an income tax standpoint, adds Oettinger, “[the auditor] knows what you paid for product, what you’re selling it for, prices in the bar, how many given away, etc., so you better have enough income reported on your tax returns. If you’re not claiming enough income, that comes to the table, too.”
There are a few red flags on sales tax and income tax forms that can trigger an audit by the state, say Cruse and Oettinger, including: • No use tax reported • Low gross receipts • Gross receipts on sales tax return different from income tax return • No employees reported Cruse reassures that “those triggers are common for many different businesses, not just taverns.”
USE TAX In short, “if you have $0 on the use tax line, you’ll get audited,” says Oettinger. Use tax is often misunderstood. Assessed at the same rate as sales tax (5 percent for the state, plus any county tax), use tax is owed on anything that is purchased tax-exempt and subject to sales tax with the intent to be resold. In the tavern industry, use tax applies to the free drinks given to patrons, employees and ownership. (It also applies if you purchase goods like shirts or cups that are exempt for resale and then give one away to a poker run or friends, family or employees.) “Since you didn’t pay sales tax when you purchased the beer or alcohol because you bought it for resale, you owe use tax since you ‘used it’ by giving it away,” says Oettinger. www.tlw.org
CLAIM EMPLOYEES AND GET THEM ON THE PAYROLL If you have a tavern and don’t claim any employees, that’s a flag as well, especially if you serve food. “I know some people say they live at their bars, but if you’re open at least 12 hours a day, 7 days a week, someone else is there helping you,” says Cruse Cruse is currently going through a sales and income tax audit with a tavern owner and emphasizes the need to get their employees on payroll. “Bars pay out quite a bit in wages and should be able to take that wage expense,” says Cruse. However, you can’t claim that on your taxes unless you issue W-2s to your employees or can prove that employees reported their wages on their own tax returns.
Putting employees on payroll does come at a small cost as the business needs to match half the Social Security, Medicare, unemployment and worker’s compensation contributions; on $100 in wages, that equals about $10 to $15. But those expenses are deductible expenses. “The bar owner in the midst of the audit was surprised with how little it cost to have employees on payroll and the tax benefit,” says Cruse. Additionally, having employees on payroll and paying worker’s compensation protects tavern owners in the event an employee gets hurt; if they’re being paid cash, they can sue the bar.
RECORDKEEPING AND SALES TRACKING “If you aren’t, start keeping records now,” says Cruse. “You have to start sometime and records are a good thing.” While Oettinger realizes it’s a tough cost to bear for smaller establishments, a Point-of-Sale (POS) system is a good investment for recordkeeping. “If you don’t have good internal controls and reports, that’s where the state will be looking.” Keep all records for a minimum of six to seven years. And if you do get audited, good records make for a better audit. “No records, then you’re at the mercy of the auditor.” In addition, if you’re not keeping a daily sales journal, start now, and include a log of free drinks. Cruse also recommends doing your own “internal audits” to make sure money isn’t walking out the door. “It’s your booze, and you should want to know if gross receipts are in line with purchases. Look at what purchases there were, what came in tax wise, what was given out;
Want to Pay Up? Oettinger notes that if you have not been paying use tax, and if you voluntary amend your returns and pay use tax, the state won’t fine you and will reduce the 18 percent interest rate to 12 percent. “This is certainly a benefit and may head off an audit. Of course, it’s not a guarantee and even if you do file and the state doesn’t agree, you’re in a much better position.” May/June 2015
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are you making money or is something wrong? If that’s what you find, you can figure out the issue before it becomes an issue.” Unfortunately, she adds, when doing a gross receipt computation in an audit, it’s not uncommon to find employees are ripping you off. “Most people are honest, but because it’s a cash business, it’s not uncommon.” Cruse worked with one tavern owner who, in the course of the audit, figured out someone had taken $20,000 to $30,000 from the bar.
If you’re unsure of your accounting, what information you should be recording or need to improve your processes, get help. “Some people love numbers and paper, and others not so much,” says Cruse. “But someone at your place has got to be good at it … it just doesn’t have to be the guy people come to the bar for.”
IF YOU DO GET AUDITED If your business does get an audit notice, Cruse strongly recommends meeting with the auditor yourself as you have deeper, more innate knowledge of your business and how it operates on a daily basis.
What About Video Gaming? If you own any video gaming machines in your establishment, you’re responsible for paying sales tax on every dollar that goes into the machines. This is based on gross receipts; that is, all money that goes in regardless of what comes out. As in all lease agreements, read carefully and make sure you understand the terms of the sales tax billing.
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“If it’s not a good match, if you’re not getting along or speaking the same language, by all means have the accountant step in,” she says. Audits start with an investigation into your sales and use tax; this audit can go back up to four years. If that audit turns up inaccurate information, an income tax audit may be done. Wisconsin statutes allow auditors to go back six years if what was reported in income tax was less than 75 percent of what should have reported. The current state interest rate, says Oettinger, is 18 percent, and a penalty of 25 percent of the tax may also be levied. “Interest is statutory, but you can work on the penalty. But still, the interest adds up really fast.” Most importantly, be honest. “The process will go much smoother if you’re honest and cooperative,” says Cruse. “Hands down.” TLW
www.tlw.org
Corporate Spotlight
C
opa Di Vino’s founder and owner, James Martin, views the company’s corporate sponsorship of the Tavern League of Wisconsin “as a great opportunity to continue our growth in the Wisconsin market.” As the market leader in delivering premium wine with its ready to drink, single-serve cups, the company brings innovation to the beverage industry. The company is growing with annual revenues of more than $12 million and 70 employees, who all have a passion for making wine consumption more memorable and more accessible. “As category innovators, Copa Di Vino offers a turn-key wine program to Wisconsin bars and taverns, emphasizing superior wine branding and minimizing the risks often associated with promoting wine sales and increasing wine selection,” says Martin. “Working with beer distributors across the United States, Copa Di Vino’s advantages for retailers have gained widespread support and their innovative cups are now sold in 43 states, and 15 countries internationally.” Often the biggest issues on-premise accounts face with wine sales are: over pouring by staff; high minimum quantity purchasing requirements limiting selection; slow service; lack of wine branding; programs driving sales; and concerns with waste/shrink. All of these problems are solved with ready-todrink, single serve Copa Di Vino wines.
www.tlw.org
COPA DI VINO PRODUCT HIGHLIGHTS: • No Waste: Open only what you serve • No Over Pours: Portion control • Low Cost of Inventory/Increased Selection: Copa sells in 12/187mL cases, which is equal to three 750 mL bottles of wine. Varietals: Chardonnay, Cabernet, Pinot Grigio, Merlot, White Zinfandel, Moscato and Riesling • Fast Speed of Service • Higher Quality Offerings: Premium wine selected from Washington, California and Chile • Minimize Broken Glassware: Get rid of glassware all together or pour half a Copa and serve alongside a wine glass; customer feels like they received two glasses for the price of one. “Not only does Copa lower the risks of having a good wine program, it also is a brand that people love to remember,” says Miriam Bradley, Copa’s head sales coach. “Copa brands are far better than other wines and in turn sell more, both on the glass itself and with its dynamic promotions and support materials.”
Copa Di Vino offers the following programs: Bucket Programs; Wine n’ Wings; Wine n’ Burgers; Wine n’ Pizza; Ladies Night Bucket Specials; four for $20 Buckets; Build your Own Bottle; Patio Bucket Programs. In addition themed programs for New Year’s, Mardi Gras, Super Bowl, and Final Four are available. Now with Copa Di Vino, bar and tavern owners can increase their wine sales and align the image of the wine selections they feature in the same way they promote branded beer and name brand spirits. TLW Copa Di Vino 901 E. 2nd St. • The Dalles, OR 97058 541-298-8900 info@copadivino.com www.copadivino.com www.facebook.com/CopaDiVino
WINE PROGRAM SUPPORT MATERIALS Materials to support the brand include: POP POS - Stand up Table Menus; Buckets; Bar Top Fridge; Copa Lanyard; Beads; Tattoos; Dangler; Coasters; Pennant Flags; Large Glorifier; Menu Inserts; LEDs; Bar Mats; Posters; and Table Tents.
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ABL Dispatch – The Latest Industry News From Washington By ABL Executive Director John Bodnovich Registration Open For 2015 Annual Conference Registration for the 2015 ABL Annual Conference scheduled for June 7-9 in Washington, D.C. is now open. ABL’s signature annual event brings together on- and off-premise beverage licensees to celebrate their important role in the beverage alcohol marketplace. Registration is available online for $250 per person, and includes access to all events. ABL has secured a discounted hotel rate of $229 per night for conference attendees at the Omni Shoreham Hotel. Rooms are limited and must be booked by May 15 to receive the ABL rate. Visit www.ablusa.org for more information. General Sessions will feature industry updates, briefings and knowledge workshops. Topics on the agenda include: managing your reputation on Yelp; a panel on the state of the beer business; a grassroots advocacy briefing for licensees; what’s next for legalized marijuana; a briefing on payment card systems; and more. Networking opportunities will range from informal coffee breaks and social receptions to the Top Shelf Award reception and dinner. Attendees will also be able to celebrate the success of their peers and colleagues as they are recognized with “Retailer of the Year” awards.
ABL Applauds House Passage of Death Tax Repeal Act ABL applauded the passage on April 16 of the Death Tax Repeal Act of 2015 (H.R. 1105) by the U.S. House of Representatives. The bill, which was introduced by Representative Kevin Brady (R-TX) in March, will fully repeal the federal Estate Tax, also known as the Death Tax. The legislation passed by a margin of 240 – 179, with seven Demo-
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cratic members voting in favor, three Republicans voting against, and 12 members not voting. This marks the first time in ten years that the full House has voted on repealing the Estate Tax. Full repeal of the Estate Tax has been a longstanding objective for ABL and its members. ABL thanked the House for its strong support of this bill, and urges the Senate to pass legislation to protect American family-owned businesses. A Senate companion bill to the Death Tax Repeal Act, S. 860, was introduced on March 25 by Senator John Thune (R-S.D.) and currently has 30 co-sponsors. It awaits action in the Senate Finance Committee. ABL is involved in two coalitions — the Family Business Estate Tax Coalition and the Family Business Coalition — to support estate tax repeal legislation that is working its way through the legislative process. ABL has signed-on to four coalition letters supporting the repeal bills in each chamber and will continue to coordinate more grassroots advocacy for the Senate bill and the broader issue.
STATE LEGISLATURES WEIGHING IN ON POWDERED ALCOHOL In early March, the Alcohol and Tobacco Tax and Trade Bureau (TTB) approved four Palcohol products including “justadd-water” versions of a cosmopolitan, a margarita, vodka and rum. According to the National Conference of State Legislatures, “69 bills in 37 states and Puerto Rico have been introduced in the 2015 legislative session to date. “As of April, Alaska, Louisiana, South Carolina, Utah, Vermont and Virginia statutorily prohibit the sale of powdered alcohol. Colorado, Delaware and Michigan
have included powdered alcohol in their statutory definitions of alcohol so that the product is regulated under their existing alcohol statutes.” In Wisconsin, legislation that would ban the product is working its way through the legislative process. Federal legislation was introduced in March to make the production, sale and possession of powdered alcohol illegal. Included as a provision of the Sober Truth on Preventing Underage Drinking Reauthorization (STOP) Act (H.R. 1717; S. 728), the language explicitly bans the production, sale, distribution or possession of powdered alcohol.
TRANSPORTATION and DRUNK DRIVING POLICY On March 30, the Obama administration sent a $478 billion bill to Congress as part of its plan to address federal transportation funding and projects for the next six years. The current law expires on May 31, 2015. The administration’s legislation is the first in a series of three bills, the others are expected from the House and Senate. The current transportation law, “Moving Ahead for Progress in the 21st Century Act (MAP-21),” contains safety incentive grants for states that pass all-offender interlock laws. Traffic safety advocates have complained that states have difficulty qualifying for these grants. To date, four states have qualified for impaired-driving grants.
MUSIC LICENSING DEBATE ON HOLD An earnest Congressional debate on music licensing has been put on hold pending the release of two reports. The first, a review from the U.S. Copyright Office, was issued on February 5. It is www.tlw.org
245 pages and includes ten pages of recommendations for how existing copyright law over music licensing should be updated to better reflect how people listen to music today. It should be noted that the USCO does not have legislative authority, but the report could serve as a basis for legislation. The other review is expected from the Department of Justice following comment periods last year on the consent decrees governing ASCAP and BMI.
ABL RESPONDS TO CDC LITERATURE REVIEW In December, ABL issued a statement in response to media outlet reports based on a literature review by the Centers for Disease Control and Prevention (CDC) that indicated reducing the number of bars, restaurants and liquor stores could lessen incidents of domestic violence. In its statement, ABL pointed out that, “Licensed establishments presently serving their communities have built their businesses on legitimate licensing rules
and guidelines already implemented and supported by elected officials and regulators.
future. Discussions are underway to select a search firm. TLW
“Mischaracterizations about licensed businesses … do not take into account local beverage alcohol culture and customs; ignore effective long-standing policies for responsible sales and service; and unjustly disparage hundreds of thousands of law-abiding hospitality businesses that employ millions of Americans.”
DISCUS CEO ANNOUNCES INTENTION TO STEP DOWN After nearly 16 years of service to the Distilled Spirits Council of the United States (DISCUS) and to the spirits industry, Dr. Peter H. Cressy announced to the DISCUS Board of Directors at its annual meeting in February his desire to step down as CEO at the end of 2015. A search committee headed by DISCUS vice chairman and Moët Hennessy USA CEO Jim Clerkin, and Dr. Cressy, will begin a national search in the near
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TLW 80th Annual
Spring Conference Come and Stay Where the Bunnies Played
T
he Grand Geneva Resort & Spa, once the Lake Geneva Playboy Club, was the site of the 80th Annual Spring Conference and Tradeshow, March 30-April 2. The four-day event hosted by the Walworth County Tavern League featured a theme befitting Playboy mogul Hugh Hefner and a bevy of bunnies. Although Playboy Enterprises long ago sold the Lake Geneva property, its current owner, the Marcus Corporation, rolled out the red carpet for 500 TLW members who enjoyed Grand Geneva Resort’s amenities.
Monday’s Events The TLW Board of Directors met throughout the day Monday, covering a full agenda. Wrapping up the day’s events was a welcome party at Lake Lawn Resort in Delavan sponsored by MillerCoors and C.J.W. Inc. From 8 p.m. – 1 a.m., partygoers enjoyed a buffet and cocktails, and a non-stop, high-energy performance by Bella Cain, who treated the crowd to renditions of top 40 country ballads and dance tunes.
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2015 Spring Conference Summary Tuesday’s Events Tuesday morning’s general session opened with a formal welcome by TLW Southern Zone Vice President Dan Taivalkoski, followed by Dave Hills, president of the Walworth County Tavern League, who reminisced about Playboy’s presence in Lake Geneva, and a look back at 1968, the year the club opened its doors. After the presentation of colors, State Sen. Steve Nass (R-Whitewater) and Walworth County Administrator David Bretl greeted attendees. In his remarks, Bretl acknowledged the Walworth County Tavern League’s collaborative efforts to stop the passage of a restaurant inspection ordinance proposed by the county. He gave kudos to the 160 members who successfully lobbied his office. TLW President Terry Harvath put all pride aside with his own interpretation of the conference theme. Dressed in a pink bunny suit from head to toe, complete with white cotton-tail, Harvath sauntered into the room to the roar of those in attendance. “You thought I’d be in a smoking jacket, right!?” he said from the podium. After it became apparent that no one would take him seriously while wearing the costume, the suit came off and he continued the meeting. President Harvath introduced TLW Secretary Sue Bonte Lee and Treasurer Tom Dahlen, who each provided an overview of the previous day’s board meeting. Bonte Lee ended her remarks by announcing she is stepping down from her duties after the fall convention to take a full time job with the U.S. Post Office.
Following Noe to the podium was President Harvath, who presented the President’s Award to Jerry Rasmussen, who opened The Brat Stop in Kenosha in April 1961 and has held numerous roles in the TLW. A very emotional Rasmussen accepted the award addressing his fellow members by saying, “I’m honored to be a part of this organization and to receive this award. Keep up the good work.” Executive Director Pete Madland closed the morning session by thanking members for their attendance at the conference. Madland went on to acknowledge how the success of the TLW is due to its members and their commitment. “The Tavern League of Wisconsin is the strongest licensed beverage association in the country. On behalf of myself, the board and Scott [Stenger], I want to thank you!” Tuesday afternoon members attended a Tax & Income Audit Seminar and a Bourbon Tasting, hosted by keynote speaker Fred Noe III. The tradeshow featuring 92 vendors offered members a chance to enjoy samples and learn about new products. The silent auction was open all afternoon and offered members a chance to bid on many items donated by leagues, districts and vendors. Tuesday evening’s cocktail and costume party featured the music of The Retro Specz, sponsored by ASCAP, and featured the live auction presided over by Colonel Pete Madland. The auction raised $13,730 for TIPAC.
Next on the agenda was keynote speaker Frederick Booker Noe III, distiller and bourbon ambassador for Jim Beam Brands. As a seventh generation Beam, Noe told TLW members he’s served in many capacities at the distillery throughout his career and is proud of his contributions in the development of his father’s signature bourbon, Booker’s Bourbon. Noe entertained the crowd with his straight-talking southern style, explaining how barrel aging, climate and experimentation has led to the success of the Jim Beam brand. According to Noe, bourbon has gained worldwide popularity, and the demand for Beam’s small batch brands are on the rise. After a lengthy question and answer period with members, Noe invited attendees to Jim Beam’s Clermont, Kentucky visitor center where approximately 150,000 people each year enjoy distillery tours and bourbon tastings. www.tlw.org
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2015 Spring Conference Summary Wednesday’s Events The conference opened on Wednesday with Robert “Bubba” Sprenger, the TLW’s ABL representative. Sprenger gave a quick recap of industry news from Washington, D.C. He indicated ABL is watching the progress of the transportation bill, music licensing legislation, and the legalization of the recreational use of marijuana. Sprenger thanked the 18 members that attended the ABL’s Government Day in Washington, D.C. last June. If members are interested in attending this year’s events, the dates are June 7-9. Following Sprenger, Scott Stenger, TLW government affairs director invited state assembly representatives, James Edming (R-Glen Flora), Tyler August (R-Lake Geneva) and Rob Swearingen (R-Rhinelander) to say a few words to TLW members. All three legislators spoke passionately about the importance of members making their voices heard at the ballot box, and encouraged everyone to attend Legislative Day in Madison.
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Scott Stenger’s presentation reviewed the highlights of a statewide poll conducted to gauge public opinion about the TLW and the tavern industry. (See Legislative Notes on Page 32.) Stenger concluded that the TLW is on track with its efforts to focus its legislative work on repeat drunk driving offenders and the SafeRide Program. Next, Dan Taivalkoski, southern zone vice president spoke about the importance of a unified message regarding the SafeRide Program when he took to the podium to talk about the SafeRide Poster Contest. Taivalkoski explained there were more than 80 poster entries and the TLW Executive Board chose 20 finalists, who each won $200. Voting for the winning entry occurred Monday during the Board meeting. (See page 26 for winning entry.) On Wednesday afternoon, TLW members attended the tradeshow and Executive Director Pete Madland visited vendors’ booths and awarded exhibitor prizes to TLW members. The silent auction closed with a final tally of $4,040 raised for TIPAC. District caucuses were held Wednesday afternoon, followed by the President’s Reception featuring Shypoke Spirits.
www.tlw.org
2015 Spring Conference Summary Thursday’s Events Thursday morning’s general business meeting got underway with a few announcements, including the total for the live and silent auctions. The silent auction netted $4,040 and the live auction generated $13,730 for a combined total of $17,770 for TIPAC. Also, the second annual TLW food drive collected $1,435 and over 100 pounds of food for the Walworth County Food Pantry. Next, Brad Schinke, sixth district director presented the CORE Report. Following his presentation, the Nomination Committee Report was given by Cathy Vales, of the Marquette County Tavern League. The morning session wrapped up with a DVD presentation of the four-day event, and after closing remarks by President Harvath, the conference was adjourned. The Walworth County President’s Reception followed at Hawk’s View Golf, Club, Lake Geneva. A big thank you is extended to the Walworth County Tavern League, the city of Lake Geneva and Grand Geneva Resort & Spa for their hospitality during the TLW’s four-day conference. TLW
April 2015 Election Results All offices are for 2 years unless otherwise noted: Northern Zone Vice President (1 year) Erin Farrar 13 Nancy Lorbetske 29 Fourth District Director Jim Hedricks Pat Purtell Tom Wenzel
3 4 10
Fifth District Director (1 year) Tom Dorsey Harlon Wright
21 14
Sixth District Director Mark Rehwinkel Sue Robinson
27 9
The following candidates were running unopposed: Southern Zone VP (1 year) Jim Pickett Eastern Zone VP
Gene Loose
Central Zone VP (1 year)
Lori Frommgen
Northern Zone VP
Rob Summerfield
First District Director
Rich Karrasch
First District Director (1 year)
Lou Larson
Third District Director
Jerry Day
Third District Director (1 year)
Todd Giraud
Fifth District Director
Cathy Vales
Sixth District Director (1 year)
Brad Schinke
Seventh District Director
Jen Gunning
Seventh District Director (1 year)
Kris Zappa
Eighth District Director
Jim Seliger
Eighth District Director (1 year)
Russ Fisher
Ninth District Director
Deb Seibel
**New Board Members also include: Second District Director Bob Carpenter (term ending Spring 2017) Second District Director (term ending Spring 2016)
Kathy Proffitt
Nominations for Fall 2014 President
Terry Harvath
Terry stands unopposed and will be sworn in at the Fall Convention in Appleton.
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Winning Entry for SafeRide Poster Contest
Late last summer the Tavern League of Wisconsin announced its need to market and promote the SafeRide Program to TLW-member establishments and the general public. The TLW Board and Executive Committee realized more awareness needed to be created for this life-saving and award-winning program. A statewide poster contest was proposed with a $5,000 cash prize for the winning entry. During the Wednesday general session at the TLW Spring Conference in Lake Geneva, Southern Zone Vice President Dan Taivalkoski announced the winning entry, shown above. It was created by Tricia Buxton of Hazel Green for its clear messaging that combines a concise slogan and straightforward graphics. Taivalkoski said the TLW received more than 80 poster entries and the board chose 20 finalists, who each won $200. Voting for the winning entry occurred during the board’s meeting at the spring conference. TLW
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Annual Legislative Day Brings Members to Madison The Tavern League of Wisconsin hosted its 31st Annual Legislative Day in Madison on Tuesday, April 14. Over 250 TLW members descended on the state capital to learn about issues of concern to their industry and discuss these concerns with their legislators. After a welcome by Legislative Day Chair Ray Bruch and TLW President Terry Harvath, Governmental Affairs Director Scott Stenger walked attendees through a number of issues that the Wisconsin Legislature will be addressing. As always, a number of legislators took to the podium to discuss these issues and emphasize the importance of the input provided by TLW members. Among those speaking were Assembly Majority Leader, Robin Vos (R-Burlington); Sen. Devin LeMahieu (R-Oostburg); and Reps. Rob Swearingen (R-Rhinelander), James Edming (R-Glen Flora) and Mike Schraa (R- Oshkosh). Following the always informative general session, members walked across the street to the Capitol for one-on-one conversation with their legislators. These visits were followed by a reception sponsored by the TLW at the Inn on the Park. Thanks to all those who attended. Hopefully, time spent away from your businesses and in Madison at this event proved to be worthwhile. A special thanks is also extended to the members of WAMO and Altria for their financial support of this event. Next year’s date for 2016 Legislative Day has not been established, but we hope more members will take the time to participate in this important event. Your voice needs to be heard and this is a great opportunity for that to happen. TLW
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LEAGUE PROFILE St. Croix County Tavern League
St. Croix
COUNTY TAVERN LEAGUE
Members of the St. Croix County Tavern League gather at Champs Sports Bar & Grill in downtown Lake Geneva during the TLW Spring Conference. The league has its largest membership roll in its history with 69 members.
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elebrating its 40th anniversary this year, the St. Croix County Tavern League has worked hard to bolster its numbers and make its league strong and self-sufficient. “We’ve worked hard to increase our membership,” says Nate Stork, owner of Sidetrack Saloon in Roberts and county league president. “Sue Bonte Lee, our president for 17 years, worked with me to help us grow and improve from a low of 45 members to what we have today.” At present, the St. Croix County Tavern League has 69 members, which is the largest membership roll the league has ever seen. This number accounts for 90 percent of the taverns in this northwestern Wisconsin county.
tired members has been so helpful,” explains Stork. To support its organization, the St. Croix County Tavern League hosts one large annual fundraiser called Fun Night, which includes food stations, raffles, pull-tabs and other opportunities to win cash. “We have a lot of fun stuff,” says Stork. Always held the last Monday in March, the league hit its fundraising goal in just four hours this year, raising about $9,000 for the league’s expenditures, offsetting the cost to go to conventions, and more.
Their growth is due to several factors, including keeping tabs on any ownership changes in the county; actively retaining new members; keeping on top of the state’s non-member list for those who do expire; and utilizing the services of retired members Bob Wells and Cutty Barriault to get the word out about the league.
About 200 people were in attendance. To get that number, invitations were sent to people who attended in previous years, and Barriault, the SergeantAt-Arms, was responsible for selling the remaining tickets. “It helps us save on driving around to sell tickets,” says Stork. “Most guests return and we had just one unsold ticket this year, so it went really well.”
“For a lot of directors, it’s hard to get away for meetings, so utilizing our re-
To support the county’s SafeRide program, the SafeRide Committee runs a
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“Spot the Shot” program each summer. For that promotion, League Treasurer Trisha Dull takes photos in member taverns and creates a photo book. These books are then sold for a “scavenger hunt,” where customers get their books marked when it’s presented at the correct establishments. “It gets the customers going around in the summer months, matching the correct picture to the establishment,” says Stork. In September, everyone who participated is invited to a “Spot the Shot” party that includes cash prizes and raffles. “In the last three years, we’ve only asked for matching funds [for SafeRide] once,” says Stork. “We do a good job in funding our own SafeRide program, which is pretty unique.” TLW
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Business Spotlight Potting’s Bar
For over 40 years, family-friendly Potting’s Bar has been a mainstay in New Richmond. The building has undergone several updates and additions over the years to accommodate a wide variety of events including birthday and graduation parties, baby showers, church dinners, and a variety of community events.
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ince 1974, Potting’s Bar in New Richmond has been a place for families to gather for a good time. “People know they can feel comfortable coming to the ‘Family Corner,’” says owner Jan Potting. “We’ve always been known to be a family place, and it feels good that everyone from young families to single women can come here and be comfortable. We’re not your regular bar … I don’t know that we’ve ever had a fight or had to call the police!”
for your benefit. I’m always telling people what a great benefit it is to be in the TLW.”
Jan’s late husband, Ken, purchased the bar in 1974 with his two brothers, Don and Dennis. But soon afterward, Ken bought out his brothers. He also joined the Tavern League of Wisconsin right away, and Potting’s Bar has been a member ever since.
“At first, the bar was small, so it’s been built onto about six times,” says Jan. “Little by little, we had to get bigger and bigger. Because we’ve always been a family bar, we needed to be bigger for more families to have events here: baby showers, graduations, birthdays, reunions, any kind of party you can think of.”
Potting’s Bar sits on 11 acres and Jan explains there has always been a bar on this site. In fact, Jan’s parents had their first date at a bar that was located on the same corner. The building Potting’s is in was moved to New Richmond from Somerset and since then, it’s undergone a number of updates and additions.
After Ken retired from his full-time job in 1992, “he never missed a Tavern League meeting,” says Jan. “He wanted to be the first one there to get the information.” Jan continues to be an active member, traveling with St. Croix County Vice President Bob Wells.
Through the years, Potting’s Bar has also sponsored men’s and women’s softball and bowling teams, church dinners, community events and more, including annual trips to Las Vegas that Ken organized each year.
“I can’t figure out why anybody wouldn’t want to be a member of Tavern League,” she says. “They fight hard for everything
“We’ve done just about everything and feel fortunate to have the support of the community. Sometimes we get booked six
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to 12 months in advance,” she says. “It’s the community support that has made it possible that we are here today.” And Jan intends to stay. Before Ken died of cancer in 2009, he told Jan she should sell the bar. Six years later, she’s still going strong. “He told me I should sell it, that it was too much work for me,” she says. “But after being here half my life, it’s hard to leave.” In addition to updates to the building, a few other things have changed for the bar and business through the years. For instance, Jan says, the menu used to be bigger with steaks and fish, but now the menu focuses on bar food. The hours have also been cut back; instead of opening at 10 a.m., Potting’s now opens at 4 p.m. “But we still do pretty dang good here,” she adds. TLW Potting’s Bar 2391 65th St., New Richmond 715-294-9922
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Charity Spotlight REspected TLW Member Gives Back to New Richmond
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iving back is an important tenet in Randy Calleja’s life. “I got it from my dad; he was a postmaster and mayor and always giving back,” says Calleja, owner of Ready Randy’s and R&D Catering in New Richmond and a St. Croix County Tavern League member. “I’m used to it. It’s instilled in me.” Last year, Calleja donated nearly $30,000 to school programs, organizations and other benefits. But that is only part of the story. In business for 30 years and a lifelong New Richmond resident, about 13 years ago the Salvation Army, which operated a homeless shelter in nearby Somerset, approached Calleja. “They said, ‘We can’t keep the shelter. We can’t afford the heat and utilities.’ I told them they couldn’t close it and got to work.” Now in its 12th year, Ready Randy’s hosts a wine tasting and silent auction to benefit the shelter. The event has grown to 300 guests enjoying 60 different wines, beer, food, a band and a silent auction. Held the Saturday of the opening weekend of deer hunting season
Randy Calleja, owner of Ready Randy’s in New Richmond, is one many individuals and organizations turn to when in need. As the Advisory Chairman for the St. Croix County Salvation Army, he has been instrumental in raising funds for Grace Place, a homeless shelter in the community.
in November, Calleja says it’s “sort of a ladies night out, but it’s definitely grown through the years.” The money raised helps pay for the ongoing cost of utilities; more than $80,000 has been raised through the years. In addition to the annual wine tasting benefit, Calleja recently headed up a campaign to open Grace Place, a new homeless shelter in New Richmond that opened last fall. Grace Place replaces the Somerset homeless shelter and can now serve 64 residents up from 22 at the Somerset facility. “It’s just been unbelievable, and it’s so great to be part of something like this, helping take care of people so they can get people back on their feet.” Another way Calleja gives back is as a participant in the annual Burger Battle, which supports the community’s annual Relay for Life. For this fundraiser, eight local restaurants create and offer a special burger for two months; supporters purchase a punch card and go to each establishment to try the featured burgers. “It creates excitement and raises money for the community,” says Calleja.
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“We’re always trying to come up with stuff like that.” In addition to his work in the community, Calleja and Ready Randy’s hosts four to six charitable events a month, from benefits for individuals to fundraisers for youth sports programs and more. “When you’re in the business, people are coming in the door all the time. We try not to turn anybody away, and we’ve always been that way,” says Calleja. “Because we’re in business and people are coming to our establishments and spending money, we need to show we’re part of their community and that we’re here to stay and give back and help.” Large or small, the charitable acts and giving of Tavern League members, says Calleja, are critical for local communities. “Providing pizza for elementary kids, a gift certificate for a cancer benefit, sponsoring bottled water for a marathon — all of that — it’s all those little things that add up. They make us part of the community as a whole and makes us that much stronger and respected.” TLW
www.tlw.org
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Legislative Notes SAFERIDE PROGRAM FUNDING A PRIORITY By Scott Stenger, Stenger Government Relations
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he Members of the Tavern League of Wisconsin have a very good story to tell about their SafeRide Program, which has grown dramatically since it was first started in 1985. There is no other program like it in the country and through the hard work and fundraising effort of the TLW, the program has become the standard nationally for
other programs to emulate. The TLW SafeRide Program provides more rides on an annual basis than all other state programs combined.
28 percent decrease in convictions over that same time frame which has put a strain on one of the funding sources for the SafeRide Program.
Last year the TLW SafeRide Program provided over 82,000 free rides home to patrons at TLW establishments. The Program has grown 144 percent since 2004. Only TLW Members can participate in the SafeRide Program – yet another reason to join the Tavern League.
The significant reduction in convictions is evidence that more people are choosing a SafeRide home and planning ahead instead of choosing to drive if they have been drinking.
MAKING GOOD DECISIONS PUTS STRAIN ON FUNDING The SafeRide Program is funded by a surcharge on each OWI conviction in Wisconsin and by TLW Members. Wisconsin has experienced a dramatic 43 percent decline in alcohol related fatalities since 2004. There has also been a
The Program is working but has created a Catch 22 for us — fewer convictions means less revenue for the SafeRide Program while at the same time the Program is growing and providing more rides. We need to find an additional revenue stream for the long term viability of the Program.
2004-2013 • TLW SafeRides increased by 144% • OWI-Related Fatalities decreased by 43% • DUI convictions down 28%
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2006
2008
2010
2012 www.tlw.org
We are working hard to identify additional funding sources including an additional OWI surcharge on an OWI conviction as well as possible federal grants. One thing is certain — we will address the funding challenges facing us and work to secure a reliable long term funding mechanism for the SafeRide Program. A potentially new option for providing SafeRide rides is emerging with the expansion of Uber and Lyft into Wisconsin. Uber and Lyft are smartphone-based apps which connect a rider with a driver for a fee billed directly to a credit card submitted when you download the app. The expansion of these ride share services may have a dramatic impact on our ability to provide rides in the rural parts of the state for SafeRide.
POLLING CONFIRMS MEMBERS’ HARD WORK
We asked how familiar the respondent was with the TLW SafeRide Program. • 72 percent were familiar with our program
FOOD SAFETY UPDATE Asked if knowing the TLW runs and helps fund the SafeRide Program makes you feel more positively or more negatively towards the tavern industry; • 81 percent view the industry favorably because of the SafeRide Program We asked if the respondent felt more positive about the TLW knowing we contributed over $13 million to state and local charities in 2014. • 82 percent said that made them feel more positive about the TLW
The Tavern League of Wisconsin routinely conducts various kinds of polling regarding a variety of topics that are of interest to the hospitality industry in Wisconsin. We recently completed a statewide survey seeking to gain more information about the public’s impression of the TLW as well as our SafeRide Program. We were very pleased with the results. They demonstrate the hard work you do on behalf of the Tavern League of Wisconsin, which is noticed and appreciated by your neighbors in your communities. The following are some of the responses for the questions we asked in our survey.
Would you support the use of state tax dollars to expand the SafeRide Program?
The first question we asked was if the respondent had a positive impression of the Tavern League of Wisconsin.
• 56 percent opposed the use of sobriety checkpoints in Wisconsin.
• 36 percent had a positive impression of the TLW • 14 percent had a negative impression of the TLW • 29 percent had no opinion • 21 percent had not heard of the TLW Since 2004, alcohol related fatalities have decreased by 43 percent in Wisconsin. We asked those surveyed if they thought alcohol related fatalities increased or decreased in Wisconsin in the last 10 years. • 37 percent increased • 27 percent were unsure • 36 percent decreased www.tlw.org
and the efforts of the TLW. We need to be certain to educate those in your community about our SafeRide Program and the charitable arm of the TLW.
• 53 percent said they would support state taxes for SafeRide. Would you support a law to require repeat offenders to seek treatment for their addiction on top of any other penalties? • 88 percent supported treatment for repeat offenders. Would you support random sobriety checkpoints?
A quick update on changes to the food safety course. Gov. Walker recently signed a bill to exempt restaurants with five or fewer food handlers from having to be certified every five years to maintain their restaurant license. Instead small restaurants will continue to qualify for a recertification course every five years. The net result of the law should mean business as usual for restaurants with five or fewer food handlers. Assembly Bill 17 is follow-up legislation to 2013 Wisconsin Act 292, which modified the certification and renewal process for food handlers in restaurants. Assembly Bill 17 clarifies that certificate holders in restaurants with 5 or fewer food handlers can continue to utilize a recertification course to renew their certificate, consistent with the law prior to January 1, 2015. Left unchanged, the process for recertification under Wisconsin Act 292 would be burdensome and costly for tavern owners who serve food. We have worked with all interested parties to achieve consensus on AB 17, as evidenced by the bill passing both Houses of the Legislature on a voice vote. Thanks to Rep. Tyler August (R-Lake Geneva) and Sen. Paul Farrow (R-Pewaukee) for their work in sponsoring this legislation and moving it quickly through the process. TLW
After hearing about all the programs the TLW supports the respondents were asked the same question which started the survey relating to positive or negative impression of the TLW: • The numbers increased from 36 percent positive impression of the TLW to 75 percent positive impression of the TLW. It is not surprising to know of the public support on some of these issues, but the take-away from this portion of the survey shows that once the public is aware of the issues and programs we support, they overwhelmingly support those programs May/June 2015
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Featured Affiliates
DeVere Company Inc.
HYER STANDARDS
For more than 15 years, DeVere Company has interacted with Tavern League of Wisconsin members and served their warewashing and progressive cleaning needs as an affiliate member of the association.
Jayme Hyer, owner of Hyer Standards, says checks are still the primary form of payment, and if her company can give merchants a guarantee on that payment, everyone is happy. In addition to electronic check processing, Hyer Standards based in Plover, offers TLW members and other clients: credit and debit card processing; gift cards; merchant advance loans; virtual terminals; wireless services; e-commerce solutions; and credit card terminals.
Based in Janesville, DeVere Company Inc. was founded in 1955 when DeVere Dawald had an idea that changed the way we clean today: He developed and patented the first specialty surfactant, making the first “all-purpose cleaner.” This year, DeVere, a family-owned business, is celebrating six decades of formulating, producing and stocking custom-blended cleaning chemicals for customers in Wisconsin and beyond. “DeVere products are made locally in Janesville and include a full range of concentrated cleaners, sanitizers, disinfectants, deodorizers, laundry care and warewashing products,” says John Biersack, DeVere’s national sales and service manager. DeVere’s product line also includes convenient aerosols, hand soaps, paper goods, floor care items, outside surface products and janitorial supplies. An exciting development for the company, says Biersack, is that DeVere has made its No. 1 product, WOW, one of the strongest and safest detergents for everything from light soils to heavy grease, available to customers in convenient-to-use packets. WOW, says Biersack, is a strong, fast-acting cleaner for washable surfaces like shelves, countertops, appliances and fixtures, walls and door handles, restroom fixtures and glass and mirrors; just add one packet to a WOW spray bottle and fill with water. The product also helps keep floors safe. Just add one packet of WOW to a mop bucket and fill with water. The concentrated floor cleaner and degreaser is ideal for no-wax floors, black heel marks, and grease and oil. In addition to providing cleaning supplies and chemicals, DeVere offers a dishwasher service program. Customers can choose to lease or purchase a commercial dishwasher; obtain service for their kitchen’s dishwasher; or contact one of DeVere’s experienced service technicians who can provide quality service and repair. The company’s website features convenient online access to thousands of products so members can shop for the supplies they need. DeVere also has a number of distributors throughout the state. DeVere Company Inc. John Biersack jbiersack@deverechemical.com • 608-449-9305 www.deverechemical.com
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She acknowledges there are many other companies like hers, but says what sets Hyer Standards apart is the face-to-face service it provides, with 14 representatives in Wisconsin alone. “We have sales reps that meet with merchants and educate them on credit card processing,” Hyer explains. “We are registered with MasterCard and VISA, so I always say it doesn’t matter if you are Walmart or Joe’s Pub, everyone gets the same rates. That’s what is important.” Hyer Standards operates in Illinois, Wisconsin and Minnesota, and sells equipment at cost. Hyer says the company’s main focus is making sure its clients are saving money on credit card processing and educated on the hidden fees of payment processing, not selling equipment. “We show them the two costs, we disclose our profit margin,” she explains. “Our success has been because we’re very upfront and forthright with the pricing model that the credit card companies have.” When it comes to new things in the processing world, Hyer stresses merchants must fully understand the EMV regulations coming in October. All equipment will have to be updated to be able to accept EMV chips, and she says the problem now is companies taking advantage of this for big profits on equipment sales. “We try and come in before someone else tries to rip you off,” Hyer says. “There are so many scare tactics out there that are untrue, and this should just be a small upgrade that doesn’t take a huge bite of a merchant’s wallet.” The company began in 2005, though she has been in the industry since 1997. She says as a TLW affiliate member, Hyer Standards is a partner to each business, acting as an advisor and having an open, honest relationship. “We offer that face-to-face service merchants not only need, but require,” Hyer adds. We will say ‘Stay put. You are with a good company already, or instead, we can help you out.’ Education is the first thing we bring.” Hyer Standards Jayme Hyer 2518 Post Rd., Plover, WI 54467 • 715-341-1339 info@hyerstandards.com • www.hyerstandards.com
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Super Sports
SafeRide
Breast Cancer
VFW
AMERICA’S PUB QUIZ America’s Pub Quiz was founded in Milwaukee in 2007, and this is its first year as an affiliate member of the Tavern League of Wisconsin. “The economic decline in the United States actually helped us because bar owners were looking for new ways to boost revenues on a Tuesday, Wednesday or Thursday night,” says Jason Bennett, owner of America’s Pub Quiz. Based in New Berlin, the business operates weekly in 150 different taverns around the state, but also locations in Indiana, Iowa, Kansas, Minnesota and Nebraska. It’s a live hosted trivia show, he explains. “We bring the host, all the supplies, so it’s a service if you will,” Bennett explains. “It grew a lot faster than we ever anticipated it to.” America’s Pub Quiz employs 90 trivia hosts, some sales staff and even a question writer. Some of the staff even possess Master’s Degrees in Library Science, Bennett explains. “They edit the quizzes, so it’s very much a process,” he says. An exciting development for America’s Pub Quiz is its first nationwide tournament. Bennett says bars have the normal pool and dart leagues, but his is the only company doing a trivia league. “We give away large sums of cash, and we’ve been doing that for a lot of years now,” he explains. “One thing we’ve never done is do it on a national scale.” Slated for late August, a tournament will be run at locations in Milwaukee, but also the other state locations. Bennett says the plan is to give away $10,000 in prizes. He says players around the Midwest will gather at their local America’s Pub Quiz location at the same time, and participate in a group trivia tournament. “This is going to be a huge draw to all the bars that have leagues,” he says. “Players are going to want to qualify for this tournament.” Bennett says it’s hard to keep people coming into bars in the summer, as Wisconsin is very much an outdoor state. This league and the tournament can be a help to that challenge. He sees many benefits to involvement with the TLW, both from a networking view but also the support it offers area businesses. JJ McAuliffe, vice president of the Racine City Tavern League, is a friend of Bennett’s and pushed him to join since beginning business seven years ago in Wisconsin. “I finally succumbed,” he says with a laugh. America’s Pub Quiz Jason Bennett 2745 South Calhoun Rd., New Berlin, WI 53151 • 262-271-8870 jason@americaspubquiz.com • www.americaspubquiz.com
Mike Disher - Matt Disher - Andrew Disher - Michael Disher II www.tlw.org
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Accounting Help IS IT TIME FOR BUSINESS EXPANSION? By Michelle Eno, CPA
A
growing business often finds it necessary to expand the level of its operations. To accomplish this, a business might acquire additional assets and may require additional personnel. Planning for business expansion involves an analysis of your current assets, debts, and profit levels as well as an estimate of the necessary assets, debts, and profit potential of your expanded business. Tip: The tax code provides incentives to expand your business. Section 179 of the tax code allows businesses to deduct, immediately, the full cost of qualifying machinery and equipment purchased and put into use, subject to an annual limit. For 2014, the deduction limit was $500,000 of equipment purchased and put into use during that year. In 2015, the amount changes to $25,000.
WHY EXPAND? An expanding business offers the potential for growth opportunities. Employees benefit through increased earnings and promotions. Customers benefit from expanded products and services. Owners benefit through increased profit potential.
HOW DO YOU MANAGE GROWTH? There are many factors you should keep in mind when managing the growth of
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a business. Generally, you should expand only if your business is already profitable. It makes little sense to incur additional debt when your cash flow is poor. Furthermore, profitability makes it easier to obtain the financing necessary for expansion.
equity into a business include the following:
Expansion of your business will require greater personal involvement and commitment from you. Cash flow management is also essential to the growth of a business. Analyze your cash flow to determine whether your daily operations have generated enough cash to meet your obligations, and whether you periodically end up with a positive sum of cash on hand or with a net drain of cash. It is important to have enough cash on hand each month to pay the cash obligations of the following month. Cash flow deficiencies indicate a need to alter plans to provide more cash. Excessive cash surpluses may indicate excessive borrowing or idle money that could be invested in your own business.
When submitting a loan application, banks usually require a business plan that includes financial statements and business projections.
HOW CAN YOU FINANCE THE EXPANSION? To obtain bank financing for your business, you need to understand the bank’s concerns. To avoid risky investments, bankers base their loan decisions on collateral and the equity position of your business, as well as your cash flow, profitability, and management ability. Keep in mind that because banks want security (collateral) in case you default on your loan, it is easier to borrow money to buy assets (such as inventory, equipment, and buildings) than it is to borrow money for marketing expenses or general operating costs. When considering a loan application, banks review the current and projected equity position of a business. Equity is what’s left after you subtract all liabilities from all assets. A few ways to bring
• State and federal financing programs • Private investments • Owner’s personal investment in the business
HOW DO YOU ESTIMATE THE COSTS OF EXPANSION? An important part of growth is the budget. Because you need to borrow the right amount of money (neither too much nor too little), it is vital that you estimate the costs of expansion accurately. For instance, to properly estimate the cost of a building, you should have a blueprint created and request bids from contractors. In purchasing new equipment, you should contact several suppliers to discuss your needs and their prices. Also, ask about the cost and timing of delivery and installation. Consider leasing as an alternative to purchasing. When considering expansion, you’ll need to project the additional cash needed to support your increased activities. After determining cash needs, set aside a certain amount to cover unexpected liabilities. TLW Michelle (Shelly) Eno is Tax & Business Services Department Manager with Wegner LLP, CPAs & Consultants with offices in Madison, Baraboo, Janesville and Pewaukee. This article is not intended to give complete tax advice, but a general review of the subject matter. You can contact Michelle at 608-442-1951 or michelle. eno@wegnercpas.com
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Affiliate Members TLW AFFILIATE MEMBERS as of February 13, 2015 Ackley Novelty Inc.
County Wide Extinguisher Inc.
Holiday Wholesale Inc.
Patron Spirits Company
Affiliated Investment Group
D & D Amusement Games LLC
Hot Dog Daddy
Pehler Distributing Inc.
Airgas National Carbonation
Dean’s Satellite
HSC Business Brokers
Pigeon River Brewing Co.
Allied Games Inc.
Delafield Brew Haus
Hyer Standards
Plunkett’s Pest Control
Allied Insurance Centers Inc.
DeVere Company Inc.
Ideal Ad & Sportswear
Portesi Italian Foods Inc.
America’s Pub Quiz
Dierks Waukesha
POS Partners
American Entertainment Services Inc.
Dining Publications LLC
Indianhead Foodservice Dist. Inc.
American Income Life American Welding & Gas Amusement Devices Inc. B & K Bar & Restaurant Supplies
DISCUS Disher Insurance Services DJ D-Train DUDSapparel Ecolab
J T Graphics & Advertising Inc. JBM Amusements Johnson Brothers Beverage Johnson Dist. Inc. Just in Time Refrigeration LLC
Precision Pours Inc. QponDog On Mobile Advisors Racine Amusement Inc. Ransom’s Satellite & AV Red’s Novelty Ltd. Reinhart Food Service LLC
B-M Music & Games
Edge One Inc.
Kavanaughs Restaurant Supplies
Badger Hood Cleaning
El Cortez Hotel & Casino
Keg-Stands, LLC
RocketDSD.com
Baraboo Sysco Food Services
Emil’s Pizza Inc.
Kessenich’s Ltd.
S & S Distributing Inc.
BarsGuru Enterprises LLC
Energy Distributing
KevCorp International
Sam’s Amusement Co.
Bay Towel/Linen Rental
Engels Commercial Appliance Inc.
KLB Insurance ServicesIllinois Casualty
Sam’s Club
F.T.S. & Co.
Kobussen Trailways
Fabiano Brothers
Saratoga Liquor Co. Inc.
Lamers Bus Lines
First Data Corporation
Schmidt Novelty
Lebby’s Frozen Pizza
Flanigan Distributing
Service Specialists
Benefit Companies Inc.
Lee Beverage Of Wisconsin LLC
Fleming’s Fire I
Skill Pong LLC
Best Bargains
Legacy Advisor Network
Bevinco
Flipside Coin Machines Inc.
Special Olympics Wisconsin Inc.
Bi-State Point Of Sale Solutions
Focus on Energy Small Business Program
LJP Insurance Agency/Rural Mutual
Big Game Sports Cards/ Sterling Graphics
Food Concepts Inc.
M & R Amusements & Vending LLC
Foremost Business Systems
Magnuson Industries Inc.
Bill’s Distributing Ltd.
Freistadt Alte Kameraden Band
Mass Appeal Specialties Inc.
Friebert, Finerty & St. John, S.C.
Micro Matic
Bayland Insurance Beechwood Distributors Inc. Benedict Refrigeration Service Inc.
Blondie Enterprises Blue Honey Bio-Fuels Inc. Bluegrass LED Lighting BMI (Broadcast Music Inc.) Bob Schuchardt Insurance Boelter Companies Brat Stop Products LLC Bromak Sales Inc. Capital Brewery Cardtronics USA Cash Depot Central Ceiling Systems Inc. Chambers Travel Coffee Express Inc. Complete Office of Wisconsin Cornerstone Processing Solutions Inc. Corporate Casuals & Promotional Products www.tlw.org
Game Management Corp. Games Are Us Inc. General Beer - Northeast Inc. General Beverage Sales Co. Glavinsured Agency Inc. Great Lakes Amusements
Meyer Brothers LLC Midstate Amusement Games Midwest Amusements Midwest Coin Concepts Of WI Milwaukee Brewers Milwaukee Pedal Tavern LLC Mitchell Novelty Co.
Great Lakes Beverage
Modern Cash Register Systems
Great Lakes Distillery
Murphy Desmond S.C.
Great Northern Amusements
National Chemicals Inc.
Guardian Pest Solutions Inc.
Nei-Turner Media Group Inc.
Gunderson Linen
New Glarus Brewing Co.
Happy Tap
Northern Lakes Amusement
Health Markets Insurance Agency
Northwest Coin Machine Co.
Heartland Payment Systems Hiawatha Chef, Bar and Janitorial Supply
Omega Processing Solutions
Riverside Foods Inc.
Sanimax USA LLC
Stansfield Vending Inc. Star Connection/LodgeVision Stevens Point Brewery Superior Beverages LLC Superior Vending Tamarak Design’s Think Ink & Design Ticket King Inc. Tim-Todd Services Inc. Tito’s Handmade Vodka Tri-Mart Corporation Tricky Dick & Joyce Specialty Unifirst U.S. Bank Payment Solutions/Elavon Vern’s Cheese Inc. Vital Tokens Wausau Coin Machines Inc. WI Hospitality Insured Wil-Kil Pest Control Wine Institute
Paradise Printing Company
Wisconsin Environmental Services
Park Ridge Distributing Inc.
Wisconsin Souvenir Milkcaps May/June 2015
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New Members TLW New Members February 13, 2015 to April 11, 2015 District 1 Kenosha City Action Territory Jhirmack Beltran Kenosha The Breakwater Laura Sarrnio Kenosha
Thirsty Marlins Kari Pattee Waupun
Turbo’s Bar & Grill Scott Sterba Richland Center
Jefferson County Neighbor’s Grill & Pizza LLC John Statz Jefferson
Hi Point Steak House Leif & Melanie Erickson Ridgeway
Midpoint Eatery and Sports Pub Patrick Smith Johnson Creek
Kenosha County The Sly Fox Inn Tom Romano, Jr. Burlington
Stacey’s Stacey Hanel Watertown
Chris’ Steel Horse Saloon Christine Domaille Genoa City
Madison/Dane County Hy-Vee Rob Budd Madison
Rock County The Red Barn Rod Willing Evansville
Segredo/Liquid Michael Hierl Madison
Old Towne Inn Susanne Wedwick Westby La Crosse City/County Pour House Pub LLC Melanie Wentz Onalaska Monroe County Silent Outdoors Tim Siekert & Ben Johnson Sparta The Bog Warrens LLC Jose A. Vargas Warrens
Junction Pub Mike Jacobson Milton
District 3
Walworth County Bobby Rockets Robert Flores Burlington
Crawford County The Tavern Patrick Igou Prairie Du Chien
Manitowoc County Lighthouse on the Lake James Van Lanen Two Rivers
Whiskey Ranch Bar & Grill Benny Useni Delavan
Dells/Delton Area Mexicali Rose Eric Helland Wisconsin Dells
Oshkosh City Antler’s Bar and Grill Daniel Draeger Larsen
841 Brew House Lucas Burns Whitewater
Grant/Iowa County Sports Page Bar & Supper Club LLC Jerry Amenda Belmont
Copper Mule Adam Tanner Oshkosh
Ground Zero Jeff Schellpfeffer Whitewater
Corner Bar Mike Bolton Darlington
District 2 Columbia County Achterberg Archery Chuck Achterberg Pardeeville
Grant County Fair Grant Co Fair Lancaster
Dodge County Towne Tap Thomas Buske Columbus
The Linden Store Angie Griffiths Linden
O’Tees Pub LLC Daron & Debi Sandbergh Oconomowoc
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Redbird Alley LLC Melissa J. Gollmer Darlington
Lonesome Dove Tavern LLC Lynn Jasper Richland Center
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District 4
District 5 Adams County Big Flats Bar & Smokehouse Jim McGregor Nekoosa Green Lake Area Green Lake Lanes Jeffrey A. Donohue Green Lake Marquette County Freitag’s Food Center Scott Freitag Montello Harrisville Sportsmens Tavern Mike Krueger Westfield Waupaca County Glen Cairn Golf Course Elizabeth Berkholtz Ogdensburg Waushara County Sanicker’s Pub Sandra Ross Redgranite Wood County Bull’s Eye Country Club Brian Jensen Wisconsin Rapids
District 6
Far Vu Golf Course John Pfeiffer Oshkosh
Brown County Meadows Conference Center & Catering Teresa Chamberlin Carroll Green Bay
Oregon Club Adam Tanner Oshkosh
The Next Stop Dawn Van Pay Green Bay
Ozaukee County Pier 6 LLC Kristina Uselding, Jr. Port Washington
Evergreen Bar & Grill Marie A. McDougal Greenleaf
The Dawg House LLC Eric Kocher Waubeka Washington County Bubs Irish Pub Scott Pecor Germantown
Arrowhead Saloon LLC Jamie House Oneida White Eagle Bar & Grill Wayne Metoxen Oneida
Door County Rouer’s Roadhouse LLC David & Jennifer Rouer Sturgeon Bay Forest County Armstrong Creek Pub Robert Laurence Armstrong Creek Roadhouse 139 John & Dawn Lord Long Lake Marinette County Manske’s Northwoods Sporting Goods Eric M. Manske Coleman Oconto County The Country Club Jim Van Rixel Abrams Outagamie County Maritime Bar Willie Harrison Appleton World of Beer Darold Doris Appleton Rocky & Tara’s Nut Haus Tara Erickson Kaukauna
District 7 Chippewa County Dougie’s Douglas Bresina Bloomer White Birch Inn Noel Lofthus Bloomer Hill House Pub & Grill Ben Lorenz Boyd Fitzwells Donald Hazelton Chippewa Falls Rookies Pub Darrel Hazelton Chippewa Falls
www.tlw.org
Tailgate Party at Miller Park
The View Rob Brown Chippewa Falls Cookies Holcombe Inn Greg M. Anderson Holcombe Hambone’s Saloon John Spare New Auburn American Pride Pub Catherine E. Jeske Stanley Clark County Dave & Donna’s Donna L. McDonald Neillsville Dunn County Pioneer Grill & Saloon Inc. Bob & Jackie Krueger Menomonie The Market Jeremy Davis Menomonie The Raw Deal Daniel Fedderly Menomonie Eau Claire City/County Wildridge & Mill Run Golf Tim Klauck Eau Claire Jackson County Bloom’s Country Inn James McBride Fairchild Miller’s Barrell Inn LLC Jeannie Miller Fairchild Nightowls Tavern Dustin Pickert Merrilllan Betty & Joe’s County Line Bar & Supper Club Betty Schmidt & Joe Wawroski Warrens Pierce County Gas Lite Bar & Grill Casey Oricchio Ellsworth
www.tlw.org
St Croix County Kuehl’s Bar & Grill Jeff Kuehl Glenwood City Wildwood Bar and Grill LLC LaVon Johnson Woodville Trempealeau/ Buffalo County D & M’s Boatyard Patrick Stiehl Fountain City World Cup Coffee/ Brone’s Bike Shop Mark Brone Fountain City
District 8 Ashland/Bayfield County Cedar Lodge Steakhouse & Grill Colleen Ruhman Barnes Burnett County Tanski’s A & H Country Market Laurie Tanski Spooner
Vilas County Gooch’s A-One Bar & Grill Kevin Gutjahr Boulder Junction Club 45 Dave & Jennifer Payne Conover Greenhill’s Log Cabin Inc. Greg & Beth Greenhill Conover Chippewa Retreat Spa LLC John McGraw Manitowish Waters
District 9 Milwaukee County Hospitality JC’s Blue Collar Pub Jeffery Clark Cudahy This Is It Inc. George Schneider Milwaukee
Milwaukee Brewers vs. Minnesota Twins Saturday, June 27, 2015 Tailgate Party 10 a.m. – 1 p.m. Game Time 1:10 p.m. Packages include: Game Ticket, ticket to Tailgate Party which includes beer, brats, soda, live music and free T-shirt (to first 300 attendees) * PLUS a special appearance by the Klement’s Famous Racing Sausages™
Tailgate Party Only: $25
Papa’s Pub LLC Dale J & Linda Lee Kristbaum West Allis
Bump’s Bar Steve Austin Webster Oneida County Rocky’s Roadhouse Tim Musson Rhinelander Black Forest Pub & Grille Marcel Biro Three Lakes Sawyer County Becky Jo’s Bar & Grill Becky Ewert Suzan Radisson Superior/Douglas County Superior Sands Bar & Grill Kevin Holm Superior
Call Patti at the TLW office 800-445-9221 for ticket ordering and information. Tickets are limited so order today! All orders must be placed by May 27, 2015
For complete details see
www.tlw.org May/June 2015
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Straight up
Recipes Moscato Ginger Margarita 1 1/4 oz. 1 oz. 1 1/3 oz. 1 /2 oz 1 /4 oz.
moscato silver tequila lime juice orange juice ginger simple syrup rock salt lime for garnish
In an ice-filled shaker, combine moscato, tequila, lime juice, orange juice and ginger syrup. Moisten the rim of a rocks glass and dip in rock salt to create a salt rim. Add ice to the glass, then empty shaker into glass. Garnish with lime.
Moscato Martini 1 oz. 1 oz. 1 /3 oz.
Moscato
N
othing says summer like a refreshing cocktail and if you’re like most, trying new twists on old favorites is always fun. Wine enthusiasts, especially during the summer, are turning to moscato for its light-body, semi-sparkling character. Although moscato can be a terrific addition to your wine list, you can also introduce it in new ways by creating margaritas, martinis, sangrias and more. First a little history. Moscato is made from the Muscat family of grapes which includes over 200 grape varieties. The color of the grape can be white, yellow, pink, or near black, and all have one thing in a common: a sweet floral aroma. The number and breadth of Muscat varieties have led many to believe it might be the oldest domesticated grape variety. This unique wine is often labeled simply as moscato or if it’s from Italy’s Northwest region of Piedmont, it’s called Moscato d’Asti (named after the grape, Moscato, and the Italian town of Asti). Moscato is made in many wine regions outside of Italy, including some very good wines that are produced in the United States and Australia. Our recipes at right focus on the sweet white (blanc) moscato. Try introducing one of these variations to summertime drinks by making moscato the featured ingredient. Cheers! TLW
moscato vodka dry vermouth lemon twist
Combine vodka, moscato and vermouth in an ice-filled cocktail shaker and shake. Strain into a martini glass and garnish with lemon twist.
White Moscato Sangria Serves 8-10 16 oz. moscato 16 oz. peach nectar 1 cup brandy 1 /2 cup fresh lemon juice 1 /2 cup fresh orange juice 1 /4 cup simple syrup 1 large peach, diced 2 medium plums, diced 3 /4 cup grapes, halved 1 orange, sliced into rounds, plus more for garnish Combine all ingredients in a pitcher and refrigerate at least 1 hour and up to 24 hours. Divide among ice-filled glasses. Garnish with orange.
Blackberry Moscato Bellini 5 oz. chilled moscato 1 /4 cup blackberries 1 Tbsp water whole blackberry for garnish Combine blackberries and water in a blender and puree until smooth. Strain, discarding seeds and solids. Fill bottom of a chilled Champagne glass with blackberry puree. Top with moscato and garnish with fresh blackberry.
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www.tlw.org
Local League updates 8th District Caucus
The 8th District held their annual spring caucus on March 9 at Club 13 Restaurant and Lounge in Phillips. Shown at left are: 8th District Directors Jim Seliger and Russ Fisher along with Northern Zone Vice President, Districts 7 & 8 Nancy Lorbetske.
Oneida County
The Oneida Village Inn in Three Lakes was the site of the Oneida County Tavern League’s spring fundraiser on Sunday, March 22. The league was pleased with the terrific turnout and many in attendance took home great prizes.
Vilas County Snowmobile Club donations Vilas County was one of the few places in the state to have a great snowmobile season, and grateful Vilas County Tavern League members donated $500 to each of the 12 snowmobile clubs that groomed and maintained the trails. On the far left, is Dan Swiecichowski, president of Vilas County Tavern League, who presented the ceremonial check to representatives of the various snowmobile clubs.
Want to See Your Local League Featured in On Premise? Send your photos and a brief description to: Pete Madland, petem@tlw.org • Chris Marsicano, c.marsicano@yahoo.com • Barb Howell, bhowell@ntmediagroup.com www.tlw.org
May/June 2015
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Advertiser Index
Anheuser-Busch Inc. www.anheuser-busch.com . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 B&K Bar Supplies www.bandkbarsupplies.com. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 CardConnect International www.cardconnectint.com. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Disher Insurance Services www.disherinsurance.com. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Edge One www.edgeone.com. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Engels Commercial Appliance www.engelsinc.com . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Great Lakes Amusement www.glastore.com . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Great Lakes Amusement Cherry Master - Video Poker Pull tab disPensers Coin Pushers - rePlaCeMent Parts
PLAtinum touch 3 34 GAmes in one cAbinet Affiliate tavern League member Green Bay, WI 877-354-7544 www.GlaStore.com
Wisconsin Souvenir Milkcap
Pulltab ProMotionS
Great Profits Employee Incentive Program Used Pulltab Machines Available More Info: 414-217-1731 wbohrer@wi.rr.com www.wimilkcaps.com
Great Lakes Distillery www.greatlakesdistillery.com . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 KLB Insurance www.klbins.com. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Magnuson Industries Inc. www.posi-pour.com. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 MillerCoors www.millercoors.com. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 Philly’s Premium Beverages www.phillysbeverages.com. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Advertise in
On Premise the official publication of the Tavern League of Wisconsin
Reinhart Food Service www.rfsdelivers.com . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Riverside Foods www.riversidefoods.com . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Contact:
Society Insurance www.societyinsurance.com . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Louise Andraski, Account Executive
WAMO www.wamo.net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Wisconsin Souvenir Milkcaps www.wimilkcaps.com . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35, 42 Wisconsin Wine & Spirit Institute. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
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louisea@merr.com Direct: 608-873-8734 Fax: 262-245-2000 NEI-TURNER MEDIA GROUP www.tlw.org
OFFICIAL BEER SPONSOR OF THE
MILWAUKEE BREWERS®
©2015 MILLER BREWING CO., MILWAUKEE, WI
Av. analysis (12 fl oz): 96 cals, 3.2g carbs, ‹1g protein, 0.0g fat