Profitable on Paper. Zero in the Bank.
The Construction CFO (SPM) is a fractional CFO firm for commercial subcontractors doing $1M to $12M. It runs job costing, WIP reporting, 13-week cash flow, bookkeeping, and monthly CFO advisory inside CFOS, the Construction Financial Operating System, and has it operating in 60 days for about 5 hours a month from the owner.
You are winning bids, running crews, and still short on cash, blind on which jobs actually make money, and doing the CFO job yourself at midnight. The gap is the work between your bookkeeper, who records the past, and your CPA, who files taxes; nobody is costing jobs, tracking WIP, or telling you what the numbers mean while you can still act. SPM closes that gap. Through CFOS, the six-module Construction Financial Operating System, job costing, cash flow, WIP, and monthly CFO advisory run inside your business in 60 days, with no payroll, no tax prep, and no scope gaps.
24 perfect-fit trades: Civil, Concrete, Electrical, Underground Utility, Sitework, Grading, Masonry, SWPPP, Framing, Drywall, Insulation, Excavation, Demolition, Paving, Structural Steel, Waterproofing, EIFS / Stucco, Concrete Flatwork, Marine, Fiber, Telecom, Flooring, Security Systems, Interior.
You Have a Bookkeeper and a CPA. Nobody In Between.
Your bookkeeper records transactions. Your CPA files taxes. Nobody is doing job costing, tracking WIP, or telling you what the numbers mean while there is still time to do something about it. That gap is where margin disappears, and where SPM works.
Josh Luebker built CFOS, the Construction Financial Operating System, as a former PM and master electrician who managed 150+ projects and $300M+ in volume. He watched profitable subs run out of cash on jobs he was running. He knows the failure patterns. He built the system to stop them.
Job Costing
Actual costs against your estimate by job and phase in real time. Know a job is going sideways at Week 4, not at closeout.
Cash Flow Forecasting
13-week rolling forecast updated weekly. Pay apps, payroll, and AP projected 90 days out. Low-cash weeks flagged before they hit.
Monthly CFO Advisory
A monthly working session, not a status update. P&L, WIP, cash position, and a specific action list. Problems get fixed, not just documented.
Bookkeeping
Full-service bookkeeping through ControlQore. AP coded to jobs. AR tracked by GC and aging. Books closed within 10 business days of month end.
WIP Reporting
Monthly WIP schedule updated before pay apps go out. Percent complete from the field, not assumed from billing. Bonding-ready every month.
ControlQore
Purpose-built for contractors. More affordable than legacy tools. SPM sets it up and manages it; you never have to learn new software.
No payroll. No tax prep. No scope gaps. Full scope →
Run on CFOS.
Every service SPM provides, bookkeeping, controllership, and CFO advisory, runs inside CFOS, the Construction Financial Operating System. CFOS is a six-module system, each module targeting a specific way subcontractors bleed cash without knowing it. See the full system →
What Working With SPM Looks Like.
The Fit Is Specific.
$3M to $8M commercial subcontractor. You know something is off: cash is always tighter than the P&L suggests, you cannot tell which jobs are actually making money, and you are doing the CFO job yourself between 10pm and midnight. You want it handled so you can run the business in about 5 hours a month.
Residential contractors. Under $1M. Single-customer dependency where one GC is over 60% of revenue. Companies where the primary problem is sales, not finance. We will tell you on the first call, no wasted time on either side.
If Any of These Ring True, You Are in the Right Place.
"We had our best revenue year ever and I almost missed payroll twice. I have no idea where the money went."
"My CPA gives me financials four months after the year ends. By then I cannot do anything with them. I need someone monthly."
"I know we are making money on some jobs and losing on others. I just cannot tell which is which until it is already too late."
From First Call to Fully Operational in 60 Days.
Free Call
30 minutes with Josh. We confirm fit, talk through your current setup, and give you a straight answer on whether SPM is the right move.
Onboarding, Days 1 to 30
Books migrated to the start of your last taxable year. ControlQore configured with cost codes that mirror your estimate structure.
First WIP & CFO Meeting, Days 31 to 60
First WIP report built and reviewed. First monthly CFO meeting with current financial position and your first action list. Fully operational at Day 60.
Monthly Cadence
Books closed monthly. WIP updated before pay apps. 13-week cash flow updated weekly. Monthly CFO meeting. You spend about 5 hours a month; we handle the rest.
Flat Monthly Fee. No Surprises.
Two tiers based on trailing 12-month revenue. No hourly billing. No payroll. No add-ons. Everything is included in the flat monthly fee.
| Revenue | Core Financial | Executive Financial |
|---|---|---|
| Under $1M | $1,900/mo | $2,900/mo |
| $1M–$3M | $2,600/mo | $3,600/mo |
| $4M–$6M | $3,800/mo | $5,500/mo |
| $7M–$9M | $5,100/mo | $6,900/mo |
| $10M–$12M | $6,100/mo | $8,500/mo |
| $13M+ | Quoted | Quoted |
ControlQore is billed separately at about $100/month per $1M in revenue. SPM does not handle payroll.
