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Empower your organization with leaders who drive profound change with Wipfli’s Leadership Essentials development program.
With Leadership Essentials, we don’t just teach leadership — we cultivate trailblazers who lead change, foster engagement and spearhead business growth.
The Leadership Essentials program
At Wipfli, we believe the number one job of leaders is to develop people. When development is the focus, people become more engaged, more independent and grow in their capacity to fulfill their role.
Our program is centered on the areas your leaders need to master to move from basic management to effective leadership.
The Leadership Essentials Core-7 modules include:
- Defining leadership and being an authentic leader
- Communicating effectively
- Partnering for performance
- Delivering feedback
- Coaching for growth
- Delegating with purpose
- Building a high-performing team
We also offer four Lead the business modules to support the Core-7:
- Change leadership
- Leading through ambiguity
- Being an inclusive leader
- Success through effective meetings
Guided by our experienced Wipfli practitioners, our program blends in-person and virtual sessions to equip leaders with the knowledge and skills to overcome conflicts and stress, reenergize their teams and drive innovation.
Experience leadership development designed for your company’s unique needs. Instead of generic modules, we align our leadership development program with your strategic goals to help ensure you see a direct impact on critical areas. We also connect training to measurable outcomes with validated assessments, action plans and tangible reinforcement of skill development.
This program pulls together your newly minted leaders, seasoned midlevel managers or upper-level executives so they work together as a team to drive transformative change, navigate the complexities of leadership with confidence and achieve benchmarks for success.
Insights and resources
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Navigating changing Head Start compensation requirements
In 2024, the Supporting the Head Start Workforce and Consistent Quality Programming established new compensation requirements for Head Start programs. Two years later (2026), with a new administration in place, many of those rules appear on the verge of being overturned in a new notice of proposed rulemaking (NPRM), Restoring Flexibility to Support Head Start Program Access , which rescinds many of those requirements and returns greater flexibility to local agencies. Despite the proposed rollback, the underlying workforce challenges that drove the original rule remain a major focus across the sector. Continue reading to learn what current rules could be going away and how your Head Start program should approach employee pay and benefits, regardless of the federal rules. Employee Compensation The 2024 Supporting the Head Start Workforce and Consistent Quality Programming rule introduced several significant workforce support provisions focused on employee compensation. Among other requirements, the rule directed larger programs to: Establish or update salary structures Work toward greater wage comparability with public school educators Ensure compensation was sufficient to support basic living costs within a program’s geographic area These changes reflected a broader federal recognition that workforce shortages, turnover and recruitment difficulties were affecting Head Start’s ability to deliver high-quality services. The proposed 2026 rule would remove many of these requirements, citing concerns that the rules are overly prescriptive, costly and beyond the scope of statutory requirements. If finalized, agencies would have greater flexibility to determine local compensation practices and priorities. While the future of these requirements remains uncertain, the workforce challenges that prompted the original rule have not disappeared. Across the sector, agencies continue to experience recruitment pressures, turnover concerns and ongoing competition for qualified talent. The conversation around compensation is likely to remain central to Head Start workforce planning regardless of whether the 2024 provisions ultimately remain in place, are modified or are rescinded. Employee Benefits In addition to compensation-related provisions, the 2024 rule introduced several requirements related to employee benefits. Programs were expected to provide or facilitate access to healthcare coverage, paid leave and behavioral health resources for eligible employees. Additional provisions encouraged agencies to connect staff with resources such as loan forgiveness programs, childcare assistance and other support services. The proposed 2026 NPRM would remove many of those specific benefits-related mandates. As with compensation, the stated goal is to restore local flexibility and reduce administrative and financial burdens on programs. Even as regulatory expectations evolve, the broader workforce conversation continues. Employee expectations regarding health benefits, paid time off, retirement programs and overall well-being support have changed significantly in recent years. The workforce concerns that influenced the 2024 rule remain active topics throughout the Head Start and Early Head Start community, particularly as agencies continue to navigate hiring challenges and competition for talent. Why Head Start compensation rules could already be changing The proposed rollback reflects a broader shift in federal policy priorities. The Administration for Children and Families has stated that the compensation and benefits provisions established in 2024 are costly, overly prescriptive and not fully aligned with the statutory language of the Head Start Act. The NPRM estimates that removing these requirements could save Head Start programs billions of dollars in future costs while providing agencies with greater flexibility to address local workforce needs. Whether the proposed changes are finalized remains to be seen. What is clear, however, is that workforce challenges continue to persist throughout the Head Start and Early Head Start community. And recent workforce data shared across the sector continues to highlight concerns related to vacancies, turnover, employee burnout and competition for talent. Whether future standards become more prescriptive or more flexible, agencies still need a stable workforce to deliver high-quality services to children and families. For this reason, agencies should consider building workforce strategies that can withstand changing regulatory environments. How should Head Start agencies proceed with a plan? Rather than viewing compensation and benefits solely through the lens of compliance, Head Start agencies should focus on how their workforce practices support the attraction, retention and engagement of qualified employees. Regardless of what happens to the 2024 provisions, agencies will continue to face competition for talent and the need to build a stable workforce capable of delivering high-quality services to children and families. Several workforce practices continue to represent sound strategies regardless of the regulatory environment: 1. Build a strong compensation foundation A well-designed salary structure provides the foundation for consistent, transparent and equitable compensation decisions. It establishes pay relationships across positions, creates clear salary ranges and helps agencies make compensation decisions that align with their compensation philosophy, budget realities and workforce needs. Just as importantly, salary structures should not be viewed as a one-time exercise. Labor markets continue to evolve, wage rates continue to increase and employee expectations continue to change. Agencies should regularly review and update their structures to help ensure they remain aligned with market conditions and organizational objectives. Agencies may also benefit from evaluating how their wages compare with both the labor market and the cost of living in their communities. While regulatory requirements may evolve, employees ultimately make employment decisions based on whether compensation is competitive and supports their economic needs. Understanding local wage pressures, labor market expectations and broader economic conditions can help agencies make more informed workforce decisions and strengthen their ability to attract and retain talent. Salary transparency is also becoming increasingly common and, in some jurisdictions, legally required. Clearly communicating pay ranges and compensation practices can help strengthen employee trust and support recruitment efforts. 2. Monitor the labor market broadly Public school districts remain an important comparison point, particularly for educational positions. However, many Head Start agencies compete for talent well beyond the education sector. Family support staff, transportation personnel, administrative professionals, fiscal staff, health services employees and agency leaders are often recruited by employers across nonprofit, government, healthcare, retail, hospitality and other industries. Understanding local labor market trends requires a broader perspective than school district comparisons alone. School district salary schedules can still provide valuable insights, but agencies should ensure they are making apples-to-apples comparisons. For example, when evaluating teacher compensation, it is important to understand not only annual salaries but also the number of contracted workdays and hours behind those salaries. Two districts with similar annual salaries may have significantly different hourly pay rates once work schedules are considered. In addition to school district data, agencies should consider reputable compensation surveys, nonprofit benchmarking resources and local labor market information. Looking across industries can provide a more complete picture of the competitive landscape and the talent market from which agencies are recruiting. 3. Prioritize pay equity and living wages Pay equity should remain a priority regardless of regulatory requirements. Consistent and transparent pay practices support employee trust, engagement and retention while helping agencies identify compensation issues before they become workforce challenges. Regular pay equity reviews can help organizations identify wage compression, unintended disparities and inconsistencies in compensation practices. These reviews can also provide valuable information when planning future compensation investments and salary structure updates. Agencies should also continue monitoring compensation relationships both internally and externally. Internal reviews help ensure compensation practices are applied consistently, while external benchmarking helps determine whether wages remain competitive within the broader labor market. The workforce challenges that helped drive the 2024 rule, including recruitment difficulties and employee turnover, continue to reinforce the importance of equitable and competitive compensation practices. 4. Evaluate total rewards, not just wages Compensation is only one component of an employee’s decision to join or remain with an organization. Benefits, paid leave, retirement offerings, professional development opportunities, well-being resources and workplace culture all contribute to an agency’s overall employment value proposition. As workforce expectations continue to evolve, agencies should periodically assess whether their benefits programs remain competitive and aligned with employee needs. Reviewing benefit offerings against local employers, neighboring school districts and comparable nonprofit organizations can provide valuable insights into potential opportunities for enhancement. Programs should consider the full employee experience when evaluating workforce strategies. In some situations, improvements to benefits, leave programs, professional development opportunities or wellness resources may have a meaningful impact on attraction and retention without requiring the same long-term financial commitment as significant wage increases. A strong total rewards strategy helps employees understand and appreciate the full value of working for the organization, not just the paycheck they receive. 5. Make workforce decisions using reliable data Compensation and benefits decisions are often among the most significant investments an agency makes. Reliable market data can help organizations make informed decisions, prioritize limited resources and identify workforce risks before they affect service delivery. Agencies that regularly benchmark compensation and benefits, monitor turnover trends, evaluate employee feedback and assess market competitiveness are often better positioned to make proactive workforce decisions. Data-driven planning can also help leadership teams and boards navigate shifting regulatory expectations while maintaining focus on long-term workforce sustainability. Ultimately, regulations may change, but the need to attract and retain qualified employees remains constant. Agencies that proactively evaluate compensation, benefits, market competitiveness and pay equity will be better positioned to support their workforce and continue delivering high-quality services to children and families. Use market data responsibly As agencies evaluate the competitiveness of compensation and benefits, it is important to use appropriate market data sources and benchmarking methods. While comparing compensation and benefits information with neighboring agencies, school districts, preschools and other employers can provide valuable workforce insights, organizations should avoid coordinating compensation decisions or sharing future pay plans with competitors. Discussions that move beyond publicly available information and into current or future compensation strategies may create antitrust concerns. Instead, agencies should rely on publicly available salary schedules, published compensation surveys, third-party benchmarking studies and independent market analyses when evaluating compensation competitiveness. Using objective market data helps agencies make informed workforce decisions while maintaining appropriate independence in compensation planning. Learn more Leveraging technology to enhance data value for Head Start programs Webinar: Head Start compensation and benefits Webinar: Find out how one Head Start leader turned smarter analytics into organizational wins
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How to improve manufacturing profitability and margins
Manufacturers are getting squeezed from multiple angles right now. Input costs are on the rise, supply chains are unpredictable and labor keeps getting more expensive. But in this environment, margin and profit improvements are achievable. They require discipline, an honest assessment of your operations and a willingness to act on what your data is telling you. Keep reading for strategies to improve your business’s profitability. What’s squeezing manufacturer margins right now? It’s no secret that margins are currently tight in manufacturing. The top two causes of that are supply chain challenges and rising labor costs. Supply chain instability Supply chain disruptions drive up costs and make planning more challenging. Manufacturers are dealing with significant supply chain volatility right now, due to the following factors: Tariffs continue to be unpredictable. The Canadian tariffs are the latest example. Resin availability is unpredictable and prices are going up. Steel and aluminum availability and pricing continue to be a challenge. Geopolitical uncertainty in places like the Middle East, Russia, China and Taiwan continues to create trade relationships volatility, making it nearly impossible for manufacturers to lock in stable demand and supply plans. Labor costs Starting wages in manufacturing have climbed to $17-$20 per hour in many markets. That’s compressing margins across the board. Even high-performing manufacturers are seeing margin compression right now as labor, benefits, utilities, supplies and indirect costs all trend upward simultaneously. The challenge isn’t just cost. It’s that many organizations haven’t raised prices fast enough to keep up. At Wipfli, we’re seeing a significant number of manufacturers’ balance sheets showing signs of financial distress, including covenant violations, forbearance situations or unsustainable debt-to-earnings ratios. If you don’t have a strong balance sheet when things get hard, survival becomes less likely. How to improve manufacturing profitability Consistently turning a profit is tough for manufacturers in today’s landscape. Here are some items to focus on that could improve overall profitability: Rethink your pricing strategy Most manufacturers do a reasonable job of incorporating the costs of raw materials into their pricing. Where they fall short is in recouping all the other inflationary costs, including direct labor, indirect labor, benefits, utilities and supplies. These line items are all going up, and the value-added portion of a manufacturer’s cost structure is taking the most compression. You must separate the raw material price conversation from the broader inflationary cost increase conversation. And it’s a conversation you must have with customers, even if it means breaking a contract or pushing back on a “no.” Pricing strategy also means evaluating your existing capacity. If you have open press time or machine availability, you can price more aggressively to fill that capacity and cover overhead. If you don’t have capacity and would need capital investment to take on new work, that changes the math entirely. Pricing a project that requires a large investment, the same as one that uses equipment you already have, can create real cash flow challenges. Maximize your technology ROI Automation investments are spendy. Manufacturers with tight balance sheets can’t afford to spend millions automating medium- or low-volume parts just because the technology exists. The right question isn’t “should we automate?” It’s “what level of automation do we actually need to run this profitably?” That spectrum runs from solid process flow and hand automation on the low end to fully autonomous cells on the high end. And many organizations that think they’ve fully automated are still putting an operator at the end of the line waiting for parts. That’s not automation. It’s a gap in execution. When evaluating a capital investment in automation, consider: Value-add vs. volume: Higher-volume parts justify more automation. Low-value-add parts may actually need automation most, because the economics don’t justify manual labor. Flexibility: Can this asset be redeployed if the project doesn’t meet volume expectations? Prioritize equipment that can be used across multiple projects over single-purpose pieces of equipment. Phased approach: Start with entry-level automation that has a lower payback threshold. Evolve the automation plan as volumes increase and the product matures. Think of capital investment like a ladder; you don’t have to start at the top rung. A phased approach that builds in flexibility de-risks the investment and keeps you from overextending on a project that hasn’t proven its value. Manage labor more efficiently As wages rise, it becomes more important to maximize throughput and value added per hour of labor. Here are a couple of practical strategies: Reduce reliance on temporary labor. Temp markups can run as high as 60-65%, while the cost of hiring someone full-time with benefits is closer to 20-30%. In this labor market, you’re not saving money on temps anymore. You’re paying a premium for flexibility you may not need. Temporary workers have their place, but should not be viewed as the easy button. Eliminate low-value work. Manufacturers frequently throw labor at small problems because they don’t want to spend the time or money to solve the root cause. This practice compounds labor challenges. You end up with a disproportionate number of people doing inspections, moving product unnecessarily or absorbing transactional waste that proper process design would eliminate. Control material costs Buying on contract or locking in a price through futures markets is a good option when available, but most manufacturers can’t rely on it. Distributors pass through market pricing, and a six-month PO doesn’t guarantee a six-month price. So the strategy shifts to speed and transparency. Identify when prices change quickly and be ready to pass those costs on. To show your customers you’re operating in good faith, pass along price drops the same as you do for increases. For manufacturers, those hard pricing conversations get easier when you have built trust with customers. Two other tactics that matter: Multiple suppliers and approved materials: If you’re single-sourced on a critical material, your leverage disappears. Qualifying a second vendor or second approved material takes upfront work but offers supply continuity and potential leg up in price negotiations. Lessons from COVID still aren’t being applied consistently. Don’t wait for the next disruption to learn this again. Pay suppliers on time (or early): Manufacturers with stretched balance sheets stretch their suppliers. That’s one of the fastest ways to lose material availability. Organizations that pay on time, or even early, for potential discounts, can expect more consistent supply and maybe preferential terms/price. Know your market Cost-plus pricing is a starting point, not a strategy. The best manufacturers actively build market intelligence into how they quote and how they assess their business. Track your own hit rates. Review your margin reports by customer and market. When you miss a quote, do some digging to understand where your pricing was off and whether it was material, labor or both. That feedback shapes how you quote the next job and how you structure your business to be more competitive overall. Build real cost visibility Cost visibility plays a key role in margin improvement. But many manufacturers struggle to understand all the costs that need to be factored into pricing. Start with your bill of materials: Audit your highest-volume and lowest-margin parts regularly. Are you running them the way you said you would when you priced them? If your actual cost differs from the standard cost by more than 5%, you need to understand exactly what’s driving the gap. It’s often a performance erosion problem, not a pricing problem, that is entirely within your control to fix. Price by part, not by blended rate: When it’s time to pass on a price increase, don’t tell a customer you’re raising everything by a certain percentage. Show them by part where costs are increasing and where they’re coming down. Not every part carries the same labor or material cost. The manufacturers who can walk into that conversation with part-level data look sophisticated. The ones who can’t look like they’re guessing. Be honest about your low-volume, high-mix parts: They can look like big profit drivers on paper. In reality, they create supply chain complexity, scheduling headaches and labor inefficiency. Do a tail analysis on your lowest-volume parts and customers. For the ones that don’t make sense, either reprice them, restructure how you run them or have a direct conversation with the customer about the arrangement. Know your money makers Finally, be honest with yourself about where you’re actually making money. If someone asks you what your 10 most profitable parts are, you should be able to answer without hesitation. Find ways to produce as many of those products as possible. Read more Cybersecurity in manufacturing: Risks and best practices The impact of Canada retaliatory tariffs on U.S. manufacturing Tax treatment for tariffs: How U.S. manufacturing companies should treat tariff costs and IEEPA refund uncertainty under U.S. tax rules
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9 top tariff mitigation strategies for manufacturing CFOs
For many manufacturers, the Trump administration’s tariff policies have created new costs and supply chain complications. Active tariffs under Section 232, Section 301 and Section 338 are raising the cost of many imports by 10-50% . How should your business adapt to succeed in this environment? Keep reading to learn key tariff mitigation strategies that CFOs and COOs can use to protect profitability even in the face of tariff pressures. 9 top tariff mitigation strategies manufacturers should know While there is no silver bullet, manufacturing CFOs and COOs do have options to offset tariff costs. If you understand your tariff exposure and supply chain, you can consider mitigation strategies like alternative sourcing, pricing pass-throughs, optimized inventory management, operational efficiency improvements and tax incentives. Deploying a combination of these strategies will help protect your overall profitability even after accounting for tariff expenses: 1. Map your supply chain Start by mapping out your current supply chain. Identify the sources of your raw materials, components and finished goods, while also reviewing HTS codes for all imports. Understanding where your products originate will help you evaluate potential tariff impacts. 2. Diversify your supplier base Based on your supply chain mapping, consider if you could reduce tariff exposure by diversifying your materials suppliers. Nearly all U.S. trading partners remain covered by tariffs, but not all countries are subject to the same tariff rate. Section 301 tariffs, for example, range from 10% to 12.5% depending on the country. In this example, switching from a supplier tariffed at 12.5% to one tariffed at 10% would reduce your tariff payments by 20%. 3. Evaluate domestic or near-shore sourcing In certain cases, tariff costs may mean that domestic sourcing is now a more viable option. Materials or goods sourced domestically aren’t tariffed, so you may be able to find more competitive pricing than in years past. Companies that have moved production overseas may also want to explore whether reshoring could make sense, although this approach typically only works when combined with heavy automation to offset high domestic labor costs. 4. Reassess your costing and quoting strategies For much of 2025, manufacturers simply ate tariff costs rather than risk angering consumers by passing those costs along. But that’s not a viable long-term solution. If you haven’t yet, explore changing your prices to reflect your higher costs, as well as how to implement those increases over time to soften the impact on consumers. 5. Optimize inventory and purchasing strategies Adopting a more agile, flexible approach to inventory management can help you avoid unnecessary costs. Taking this approach involves understanding exactly what your customers want, focusing on jobs that boost profitability (typically those that are either high volume or high value) and exploring more flexible contracts with suppliers to avoid over-purchasing materials you don’t need. 6. Review your supplier and customer agreements Tariffs are affecting both your suppliers and businesses that buy your products. You may be stuck with your existing contracts, but when negotiating a new one, explore how you can share the burden of tariff costs rather than leaving your business to eat most of them on its own. 7. Improve operational efficiency Improving operational efficiency can lower operating costs or increase production to offset tariff expenses. Manufacturers are increasingly leaning on technology like AI to deliver operational gains, with packaging automation, machine monitoring systems and process control technologies all delivering notable ROI in this area. This does involve making a meaningful upfront investment. However, certain tax incentives can notably lower that burden. 8. Use tax incentives to offset tariff costs A smart tax strategy can help significantly offset your overall tariff burden. CFOs should dig into the details on how to handle accounting for tariffs from a tax perspective , as well as consider how specific manufacturing tax incentives could reduce your non-tariff tax exposure or help cover the cost of investments in efficiency, molds, dies and automation. Key tax incentives to explore include: Bonus depreciation and qualified production property to immediately deduct the full cost of certain qualified real property investments. Section 179D expensing to deduct the cost of certain energy efficiency facility upgrades. R&D tax benefits to deduct or receive tax credits for research, experimentation and development costs. Tariffs can also increase your credit eligibility here. 9. Pursue tariff refunds when applicable In early 2026, the Supreme Court overturned the administration’s IEEPA tariffs and ordered that roughly $166 billion in tariff collections be refunded. If your business paid IEEPA tariffs, you may be eligible to have that money returned . The process can be complex, but if you were burdened by significant IEEPA tariff costs, you stand to gain a significant reimbursement. Why tariff management matters for manufacturers today Manufacturers face a host of pressures on profitability, including high costs for raw materials and labor, competition from emerging markets, economic uncertainty and a technological revolution that is shaking up traditional business models. Tariffs only add to that pressure, which makes managing them essential to surviving (and thriving) in today’s business environment. This is doubly the case because tariff policy continues to be volatile, which means you’ll get burned if you don’t have a process in place to help you adapt to those policy shifts. Also consider that successful tariff management means learning to run your business more efficiently and effectively. By acting now, you’re investing in long-term performance gains that will stick around even if the current tariffs are eventually phased out. In other words, implementing an effective tariff management strategy will bolster your profit margins both now and in the future. How tariff mitigation helps CFOs improve profit margins No single tariff mitigation strategy will likely offset all your tariff costs. However, by employing a combination of supply chain adjustments, efficiencies, tax incentives and pricing pass-throughs, you can significantly reduce the hit to your profit margins. Consider that tariff mitigation strategies help you to: Counterbalance tariff costs by finding new cost savings or opportunities to do more profitable jobs. Operate more efficiently, with tariffs serving as the necessary push to adopt automation or more efficient processes. Better understand your supply chain and customers so you can adapt to meet today’s business demands. Avoid wasting valuable tax opportunities by claiming deductions or credits you may already be entitled to, or that apply to necessary expenses. Protect your margins by helping negate rising costs in areas like healthcare, labor and materials to set you up for a strong balance sheet five years from now. Tariffs are frustrating. But they are also an opportunity to rethink your business and make structural changes to put it on more solid, sustainable ground. Read more Tariff update: New Section 301 tariffs, Section 232 and more Tariff refunds for manufacturers: What to do next How do tariffs affect taxes for manufacturing businesses?
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