FRACTIONAL CFO FOR SUBCONTRACTORS$1M–$12M REVENUEJOB COSTING · WIP · CASH FLOW · CFO ADVISORYCONCRETE · CIVIL · UTILITIES · SWPPP · ELECTRICAL60-DAY ONBOARDING · STARTS AT $1,900/MOCONTROLQORE · 18 TRADES · OPERATIONS FIRSTFRACTIONAL CFO FOR SUBCONTRACTORS$1M–$12M REVENUEJOB COSTING · WIP · CASH FLOW · CFO ADVISORYCONCRETE · CIVIL · UTILITIES · SWPPP · ELECTRICAL60-DAY ONBOARDING · STARTS AT $1,900/MOCONTROLQORE · 18 TRADES · OPERATIONS FIRST
THE CONSTRUCTION CFO
Pricing Results Free Tools About Josh Free Call
Pricing Client Results Free Tools About Josh Schedule a Free Call →
Fractional CFO · Commercial Subcontractors · $1M–$12M
Nobody got into construction to do accounting.

The Money
Is There.
Where Did It Go?

SPM handles job costing, bookkeeping, WIP reporting, and cash flow forecasting completely — so you don't have to. You're profitable on paper and short on cash. We find the reason and fix it. Fully operational in 60 days.

Schedule a Free Call → See Pricing
$1,900
Starting monthly
60
Days to onboard
5 hrs
From you per month
18
Trades served
Civil · $3.4M Revenue
Four MCAs at $110K/month. Asking friends and family to cover payroll.
$245K
Collected in 7 days — debt-free track by EOY 2026
Erosion Control · $5.2M Revenue
$24K annual profit after an $800K project loss. Couldn't prove jobs were making money.
$1.2M
Net profit the following year — 30% margin on less revenue
Civil · $6.7M Revenue
Personal home as collateral. LOC maxed. 70-year family business at risk.
$0
Line of credit at day 60 — $309K in the bank at day 30
View All 6 Client Stories →
30
30-minute call. No pitch. We'll tell you straight what's broken in your financial system and whether SPM is the right fit to fix it.
→
If we're not the answer, we'll say so. SPM serves 18 specific trades in the $1M–$12M band. If you're outside that, we'll point you somewhere better.
✓
Josh is on the call. Not a salesperson. The person you talk to is the person who manages your account. That's how every SPM engagement works.
The Problem

Busy. Running Jobs.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.

Talk to Josh — Free →
→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 disagrees
→You've grown — and somehow it made the cash problem worse
→You're making decisions based on your bank balance, not real data
Josh Luebker — The Construction CFO
Josh Luebker
Founder · The Construction CFO
Who You're Working With

A Former Master
Electrician.Not a CPA.

I managed 150+ commercial projects before I ever looked at a balance sheet. I know what a WIP schedule means to a surety because I've had to produce one. I know what a cash hole feels like because I lived on the other side of pay-when-paid for years. That's different from a firm that learned construction from a textbook.

150+Commercial construction projects managed as PM before moving into CFO work
$300M+Total project value managed — concrete, civil, electrical, industrial, government
50+Active subcontractor clients currently served as fractional CFO across 18 trades
18Commercial trades served — civil, concrete, electrical, SWPPP, utility, and 13 more

SPM is based in Sulphur Rock, Arkansas and serves subcontractors nationwide. Operations-first approach — we identify what needs to change operationally before we build the financial structure around it. ControlQore is the platform every client runs on.

150+
Projects managed by Josh as PM
$300M+
Total construction value managed
50+
Active subcontractor clients
60 days
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
Know Every Job's Profit While It's Running
Built in ControlQore, aligned to your estimates. Actual vs estimated costs by phase — not just at closeout.
02 — Bookkeeping
Clean Books, Zero Gaps, Nothing Passed Back
AP, AR, bank recs, ACH payments — minimum 30 min/week. CPA-ready all year.
03 — WIP Reporting
Overbilled or Underbilled. You'll Know.
Monthly schedule showing every active job's billing position. Executive tier.
04 — Cash Flow
60–90 Days of Visibility. No More Surprises.
13-week forecast built around your actual billing cycles. Executive tier.
05 — Controllership
Problems Caught Before They Compound
Monthly oversight on every engagement. Not an add-on. Standard on both tiers.
06 — CFO Advisory
Straight Answers. Actionable To-Dos.
1 meeting/month Core. 3 meetings/month Executive. Direct access to Josh.
Real Results

What Actually HappensAfter 60 Days.

Six documented turnarounds. Real numbers. Real subcontractors. These are the outcomes when operations get fixed first and the financial system gets built around the reality of how construction actually works.

Civil · $3.4M Revenue
Four MCAs at $110K/month. Begging friends and family to make payroll. Considering closing.
$245K
Collected in 7 days — debt-free track EOY 2026
Erosion Control · $5.2M Revenue
$24K net profit after an $800K project loss. Holding back on new work out of fear.
$1.2M
Net profit following year — 30% margin on less revenue
Civil · $6.7M Revenue
Personal home as collateral. LOC maxed. 70-year family business at risk after two failed CFO attempts.
$0
LOC balance at 60 days — $309K in bank at 30

We'd tried two CFOs before. Both learned construction on our dime. Josh already knew. First week he found $245K we hadn't collected. I didn't even know it was sitting there. First time in years I wasn't thinking about payroll on Friday afternoon.

Civil Sub $3.4M Revenue · SPM Client
View All 6 Client Stories →
96%
Of construction businesses fail within 10 years, per the U.S. Department of Commerce. The trades actually installing the work — the ones doing the real building — shouldn't be the ones going bankrupt. That's what SPM exists to prevent.
5 hrs
Per month. That's all SPM asks of you. The finances are completely handled — no scope gaps, no passing work back. You get to work on the parts of the business you actually enjoy. Nobody got into construction to do accounting.
Your house
stays yours.
Most subcontractors have their personal home and their family's future tied up in the business. When SPM fixes the financial system, the risk comes down. Your family never worries. That's the job.
Service Tiers

Transparent Pricing.Scaled to Your Revenue.

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

Core Financial
From $1,900/mo
Foundation built. Books handled. Numbers you can use.
  • ControlQore setup and ongoing 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 — standard on every engagement
  • 1 CFO meeting per month with Josh
  • 60-day onboarding — books migrated to last taxable year
Most Common
Executive Financial
From $2,900/mo
Core plus full CFO layer. For owners who want answers, not just numbers.
  • Everything in Core Financial
  • Monthly WIP schedule — every job, every month
  • 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 or Foundation. 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 aligned to how you estimate. Fully operational in two months from the day you start — not six to nine months like other firms.

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.

18 commercial trades: civil, concrete, concrete flatwork, electrical, SWPPP/erosion control, underground utility, sitework, grading, excavation, masonry, framing, drywall, insulation, demolition, paving, structural steel, waterproofing, and EIFS/stucco. The job costing structure for a civil sub is fundamentally different from an electrical sub. SPM knows the difference.

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.

Free Resources
Calculator
Overhead Rate Calculator
→
Guide
13-Week Cash Flow Forecast
→
Guide
How to Read a WIP Schedule
→
Benchmarks
Net Profit Margins by Trade
→
SPM
Your house stays yours. Your family never worries.

Stop Flying Blind.

Free 30-minute call with Josh. No pitch, no salesperson. We'll tell you straight what's broken and whether SPM can fix it.

Real builders shouldn't go bankrupt.

Schedule a Free Call → See Pricing
THE CONSTRUCTION CFO
Sulphur Prairie Management · Sulphur Rock, AR · Nationwide
Pricing Client Results Free Tools About Josh Blog Schedule a Call Josh@ConstructionCFO.net
© 2026 Sulphur Prairie Management · constructioncfo.net
Accepting new clients
0