FRACTIONAL CFO FOR SUBCONTRACTORS $1M–$12M REVENUE JOB COSTING · WIP · CASH FLOW · CFO ADVISORY CONCRETE · CIVIL · UTILITIES · SWPPP · ELECTRICAL 60-DAY ONBOARDING · STARTS AT $1,900/MO FRACTIONAL CFO FOR SUBCONTRACTORS $1M–$12M REVENUE JOB COSTING · WIP · CASH FLOW · CFO ADVISORY CONCRETE · CIVIL · UTILITIES · SWPPP · ELECTRICAL 60-DAY ONBOARDING · STARTS AT $1,900/MO
THE CONSTRUCTION CFO
Pricing Results Free Tools About Free Call
Fractional CFO for Commercial Subcontractors — $1M to $12M

The Money
Is There.
Where Did It Go?

SPM handles job costing, bookkeeping, WIP reporting, and cash flow forecasting for subcontractors doing $1M–$12M. You're profitable on paper and short on cash. We fix the reason why — operations first, financial structure second — and we're fully operational in 60 days.

Schedule a Free Call → See Pricing
$1,900
Starting monthly — Core Financial, no setup fee
60
Days to fully onboarded — books migrated, ControlQore live
5 hrs
Per month from you — we handle everything else

Fractional CFO and accounting for construction subcontractors doing $1M–$12M in concrete, civil, utilities, SWPPP, and electrical. SPM handles job costing, WIP, bookkeeping, and monthly CFO advisory using ControlQore. Founded by Josh Luebker, former PM on 150+ projects totaling $300M+. Starts at $1,900/month. 60-day onboarding.

Updated: May 2026
The Problem

Busy. Jobs Running.
So Why Is Cash Tight?

Most subcontractors have a cash flow problem that looks like a profitability problem. The P&L says you're making money. The bank says otherwise. The gap is almost always billing timing, job cost visibility, or overhead structure — not field performance. SPM finds it and fixes it.

Cash is tight even when work is steady and jobs seem to be going well
You don't know which jobs are actually making money until they close
Pay app timing catches you off guard every single month
AP is piling up and you're deciding who to pay first
You've come close to missing payroll more than once
The P&L says profitable but the bank account says otherwise
You've grown — and somehow it made the cash problem worse
150+
Projects managed by Josh before moving to CFO work
$300M+
Total construction value managed as project manager
50+
Active subcontractor clients served as fractional CFO
60 days
From signed agreement to fully operational
What SPM Does

Not a Bookkeeper.
Not a CPA Firm.

SPM sits between those two things and fills the gap most subcontractors don't know exists — job costing that matches how you estimate, cash flow built around your billing cycle, and a CFO who tells you what the numbers mean every month. Done for you. No scope gaps.

01
Job Costing
Built in ControlQore and aligned to your estimate structure. Actual costs track against estimated costs by phase so you see what every job is making while it's still running — not after it closes.
02
Full Bookkeeping
AP, AR, bank recs, ACH payments, transaction matching — minimum 30 minutes every week. Clean books, no gaps, no passing work back to you. CPA-ready all year long.
03
WIP Reporting
Monthly work-in-progress schedule showing overbilled and underbilled position on every active job. The single most important document for a subcontractor's financial health. Executive tier.
04
Cash Flow Forecasting
13-week forecast built around your actual billing cycles. 60–90 days of visibility into what's coming. No more monthly surprises. No more deciding who to pay first at 4pm on a Friday. Executive tier.
05
Controllership
Monthly financial oversight in both tiers. Problems caught before they compound. Every SPM client gets controllership — it's not an add-on. It's how the books stay accurate.
06
CFO Advisory
1 meeting/month in Core. 3 meetings/month in Executive. Direct access to Josh. Actionable to-dos after every session. The goal is five hours a month of your time, max.
Real Results

What Actually Happens
After 60 Days.

Six documented turnarounds — real numbers, real companies, no anonymous case studies. These are what SPM clients actually see when the financial structure gets fixed and the operational problem gets addressed at the source.

Civil · $3.4M Revenue
4 MCAs & $700K AP to Debt-Free
Four MCAs at $110K/month. Begging friends and family to make payroll. Contemplating closing the business.
$245K collected in 7 days — debt-free track EOY 2026
Erosion Control · $5.2M Revenue
$24K Annual Profit to $1.2M
$800K project loss in 2024. Couldn't prove jobs were profitable. Holding back on new work out of fear.
$1,105,000 net profit in 2025 — 30% margin on less revenue
Civil · $6.7M Revenue
LOC $348K to $0 in 60 Days
Personal home as collateral. Maxed LOC. 70-year family business at risk after two failed CFO attempts.
$309K in bank at 30 days — line of credit cleared in 60
View All 6 Client Stories →
Service Tiers

Transparent Pricing.
Scaled to Your Revenue.

No setup fee. No migration surcharge. Pricing scales with your last 12 months of revenue. ControlQore is billed separately at approximately $100/month per $1M in revenue. SPM does not handle payroll — vetted partners handle that at additional cost.

Core Financial
From $1,900/mo
Foundation built. Books handled.
  • ControlQore setup and management
  • Job costing aligned to your estimates
  • Cost-to-complete tracking monthly
  • Full bookkeeping — minimum 30 min/week
  • ACH vendor payments (you approve, we initiate)
  • AR management and collections follow-up
  • Bank reconciliations and transaction matching
  • Controllership
  • 1 monthly CFO meeting
  • 60-day onboarding — books migrated to last taxable year
Executive Financial
From $2,900/mo
Core plus full CFO advisory layer.
  • Everything in Core Financial
  • Monthly WIP schedule — every month, standard
  • 13-week cash flow forecasting
  • CEO Report — monthly financial dashboard
  • 3 CFO advisory meetings per month
  • Strategic accountability and actionable to-dos
  • Direct access to Josh Luebker
Revenue (Last 12 Months)Core FinancialExecutive 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 — schedule a call
Common Questions

Straight Answers.

Core includes job costing, bookkeeping, controllership, cost-to-complete tracking, AR management, ACH payments, and 1 monthly CFO meeting. Executive adds monthly WIP reporting, 13-week cash flow forecasting, CEO Report, and 3 CFO advisory meetings per month. WIP, forecasting, and the CEO Report are Executive only.

A bookkeeper records what happened. SPM tells you what it means and what to do about it. Job costing aligned to your estimates, monthly WIP, cash flow visibility, and CFO accountability — that's not bookkeeping. It's the financial operating system your business needs to actually run.

ControlQore. All SPM clients run on ControlQore for job costing and WIP. It's purpose-built for construction at $1M–$12M — more capable than QuickBooks for job costing, more affordable than Sage. We set it up and manage it. You don't have to learn it.

60 days. We migrate your books to the start of your last taxable year, set up ControlQore, and build your job costing structure. Fully operational in two months from the day you start.

No. We have vetted payroll partners — including prevailing wage and Davis-Bacon integrations — that connect directly with ControlQore. Those are separate engagements at additional cost.

We have a clear graduation path. We prepare your financials, systems, and team for the transition and connect you with the right firm for your next stage. We don't hold on past our lane or disappear without warning.

STOP FLYING BLIND.

Schedule a free 30-minute call. No pitch. We'll tell you straight what's broken and whether SPM can fix it.

Schedule a Free Call → See Pricing
THE CONSTRUCTION CFO
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