The Construction CFO is Sulphur Prairie Management (SPM) — fractional CFO services for commercial subcontractors doing M–2M. All services run on CFOS — the Construction Financial Operating System — a six-module financial control architecture. Perfect fit: civil, concrete, concrete flatwork, electrical, SWPPP, underground utility, sitework, grading, masonry, framing, drywall, insulation, excavation, demolition, paving, structural steel, waterproofing, EIFS/stucco. Core Financial from ,900/month. Executive Financial from ,900/month. 60-day onboarding. Operated by Josh Luebker, former PM and master electrician, 150+ projects, 00M+.

JOB COSTINGCASH FLOWWIP REPORTINGFRACTIONAL CFOSUBCONTRACTOR FINANCEOVERHEAD RATEPAY APP BILLINGAR RECOVERYCONTROLQOREJOB COSTINGCASH FLOWWIP REPORTINGFRACTIONAL CFOSUBCONTRACTOR FINANCEOVERHEAD RATEPAY APP BILLINGAR RECOVERYCONTROLQORE
THE CONSTRUCTION CFO SCHEDULE A FREE CALL
Fractional CFO for Commercial Subcontractors

Profitable on Paper.
Zero in the Bank.

You're doing the work. Winning the bids. Running the crew. And still short on cash, blind on job margins, and doing the CFO job yourself at midnight. CFOS — the Construction Financial Operating System — fixes that. It's running inside your business in 60 days.

Schedule a Free Call → See How CFOS Works See Pricing
18 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
The Problem

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's 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 00M+ 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

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 →

The System

Run on CFOS.

Every service SPM provides — bookkeeping, controllership, CFO advisory — runs inside CFOS, the Construction Financial Operating System. Six modules. Each one targeting a specific way subcontractors bleed cash without knowing it. See the full system →

01
Cash Control System
Payroll funding, AR velocity, LOC discipline. First response to a cash crisis.
02
Job Profitability System
Field hours, equipment, materials connected to job-level margin in real time.
03
Cash Flow Cycle System
SOV structure, pay app timing, T&M frequency. Cash moves faster when billing is right.
04
Working Capital System
LOC sizing, mobilization financing, draw and repay discipline.
05
Trade Benchmarking System
Your overhead rate, gross margin, and net margin measured against what your trade actually looks like.
06
Operating Model Definition
Crew count, equipment base, revenue load. Built to hit target margins without overextending.
The Numbers

What Working With SPM Looks Like.

M
Minimum Revenue
60
Days to Fully Operational
18
Perfect-Fit Trades
5
Hours / Month from You
Proof

CFOS in the Field.

Four case studies from real engagements. Trades, dollar amounts, and outcomes. This is what the system does when it runs inside a real subcontracting business.

Civil · .4M Revenue
45K AR Collected in 7 Days. Four MCAs to Debt-Free.
Gross profit 5% → 33%. MCA payments normalized. On track debt-free by end of year.
Electrical · .2M Revenue
80K+ in Overdue AR Recovered. Bonuses Paid.
Billing structure corrected. Cash flow stabilized. Employee bonuses distributed within 120 days.
Concrete · .9M Revenue
Overhead Fixed. Job Costing Built. Profit Sharing Paid.
Overhead normalized. Job-level margins visible. Profit sharing distributed within 12 months.
SWPPP · .2M Revenue
Per-Site Profitability Visible for the First Time.
Multi-site billing structure corrected. Job costing by site built. Owner knew what each site made.
Who This Is For

The Fit Is Specific.

Perfect Fit

M–M commercial subcontractor. You know something is off — cash is always tighter than the P&L suggests, you can't tell which jobs are actually making money, and you're 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.

Not a Fit

Residential contractors. Under M. Single-customer dependency where one GC is over 60% of revenue. Companies where the primary problem is sales, not finance. We'll tell you on the first call — no wasted time on either side.

Sound Familiar?

If Any of These Ring True, You're 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.”

Civil Sub — .2M Revenue

“My CPA gives me financials four months after the year ends. By then I can't do anything with them. I need someone monthly.”

Electrical Sub — .8M Revenue

“I know we're making money on some jobs and losing on others. I just can't tell which is which until it's already too late.”

Concrete Sub — .1M Revenue
How It Works

From First Call to Fully Operational in 60 Days.

01

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.

02

Onboarding — Days 1–30

Books migrated to the start of your last taxable year. ControlQore configured with cost codes that mirror your estimate structure.

03

First WIP & CFO Meeting — Days 31–60

First WIP report built and reviewed. First monthly CFO meeting with current financial position and your first action list. Fully operational at Day 60.

04

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 on your finances. We handle the rest.

Pricing

Flat Monthly Fee. No Surprises.

Two tiers based on trailing 12-month revenue. No hourly billing. No payroll. No add-ons. Everything included in the flat monthly fee.

RevenueCore FinancialExecutive Financial
Under M,900/mo,900/mo
M–M,600/mo,600/mo
M–M,800/mo,500/mo
M–M,100/mo,900/mo
0M–2M,100/mo,500/mo
3M+QuotedQuoted
Full Pricing Breakdown → What's Included →
Josh Luebker — The Construction CFO
Josh Luebker
Founder · The Construction CFO

Former commercial construction project manager and master electrician. Managed 150+ projects totaling 00M+ — Google data centers, military bases, hospitals, and high-rises. Founded SPM to build financial systems the way a contractor thinks, not the way an accountant thinks. About Josh & Stewart →  |  LinkedIn →

SYSTEM CONNECTIONS
CFOS SPINE + MODULES
Run on CFOS — Full System Index Cash Control System Job Profitability System Cash Flow Cycle System Working Capital System Trade Benchmarking System Operating Model Definition
PROOF LAYER
Civil — 4 MCAs to Debt-Free Electrical — 80K AR Recovered Concrete — Overhead Fixed SWPPP — Per-Site Visible
SERVICE LAYER
Fractional CFO for Construction Construction Bookkeeping Construction Controllership

FIND OUT IF WE'RE A FIT.

One call. 30 minutes. You'll know exactly what SPM does, whether it makes sense for your business, and what it costs.

Schedule a Free Call →
THE CONSTRUCTION CFO
CFOS System Services Pricing About Josh Schedule a Call Josh@ConstructionCFO.net
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