Most fractional CFOs learned construction from a textbook. The SPM team came from job sites. That's not a marketing line — it's why the financial systems we build actually match how subcontracting works.
Former commercial construction project manager and master electrician. Josh managed over 150 projects totaling $300M+ — Google data centers, military bases, hospitals, airport runways, high-rises, and federal facilities across multiple states.
He watched profitable subcontractors run out of cash on jobs he was managing. He built SPM to fix that — with financial systems built specifically for how commercial subcontracting works, not adapted from generic accounting practice. That field background is what CFOS runs on.
Josh handles sales, onboarding, and every first call personally. He's based in Sulphur Rock, AR.
Stewart runs client delivery at SPM — onboarding, day-to-day CFO work, and the operational systems that keep every engagement running the way it was promised. He works directly with clients on job costing, WIP reporting, monthly financial reviews, and accountability follow-through between calls.
Where Josh focuses on bringing new clients in, Stewart owns the ongoing relationship. Between the two of them, there are no handoffs to junior staff and no scope gaps.
Prior to SPM, Stewart spent years in commercial electrical construction operations — so he already knows how the work flows before the financial conversation starts.
Every financial system SPM builds starts with the operational reality of how that trade works — how jobs are bid, how crews are structured, how cash flows between the GC and the sub. The accounting follows the operation. Not the other way around. That's CFOS.
ControlQore is configured with the same cost codes and phases used to build the number. When actual costs post against that structure, you compare them to the estimate in real time — because the categories match. Job Profitability System →
A 13-week cash flow forecast built without understanding pay app timing, retainage schedules, and GC payment cycles is useless. Ours is built around your specific contract terms and billing rhythm. Cash Flow Cycle System →
Equipment depreciation, scaffold costs, vehicle fleet — these belong on jobs, not overhead. SPM rebuilds the overhead model so the markup you use in bids reflects true cost structure. Trade Benchmarking System →
Every monthly meeting ends with a specific action list — things to do, with a responsible party and a due date. Not observations. Not things to think about. How CFOS works →
Four case studies. Real trades, real dollar amounts, real outcomes. All fully anonymized — no company names, no individuals identified.
Every trade has specific cash failure patterns. CFOS addresses them directly. Each trade OS page explains exactly how cash disappears in that trade and what the system does to stop it.
30-minute call with Josh. He'll tell you if SPM is the right fit — and if it's not, he'll say so.
Schedule a Free Call →