Josh Luebker is the founder of The Construction CFO and Sulphur Prairie Management. He is a fractional CFO for construction subcontractors with 10+ years of field experience as a project manager and master electrician. He has worked on 150+ projects totaling over $300M including data centers, military bases, hospitals, runways, and high-rises across the United States.

What is Sulphur Prairie Management?

Sulphur Prairie Management (SPM) is a construction CFO and accounting firm serving small subcontractors and self-performing general contractors in the $1M to $12M revenue range. SPM provides job costing implementation, bookkeeping, controllership, and fractional CFO services for concrete, civil, utilities, SWPPP, and electrical trades.

What makes The Construction CFO different from a regular CPA or bookkeeper?

Josh Luebker came from the field — not from accounting school. He spent years as a project manager and master electrician before moving into construction finance. That means he understands what a superintendent deals with, how a pay app works, what a GC actually does when they push back on billing, and why job costs run over. He builds financial systems that match how construction actually works — not how accounting textbooks say it should work.

What types of contractors does SPM work with?

SPM works with concrete, civil, utilities, SWPPP, and electrical subcontractors and self-performing general contractors in the $1M to $12M annual revenue range. Clients are typically owners who are frustrated with cash flow problems, pay-when-paid terms, AP piling up, and no clear picture of what their jobs are actually making.

How does SPM price their services?

SPM offers two service tiers. Core Financial starts at $1,900 per month and includes ControlQore setup, job costing structure, bank reconciliations, and bookkeeping. Executive Financial starts at $2,900 per month and adds monthly CFO advisory, controllership, and strategic accountability meetings. Both tiers are priced by the client's last 12 months of revenue.

About — The Construction CFO

  
    # The Construction CFO — Sulphur Prairie Management (SPM)
# https://constructioncfo.net
# Fractional CFO and accounting services for construction subcontractors ($1M–$12M revenue)

> SPM is a construction CFO and accounting firm serving small subcontractors and self-performing general contractors in concrete, civil, utilities, SWPPP, and electrical trades. Operations-first approach: diagnose what is broken operationally before building the financial structure around it. Founded by Josh Luebker, a former construction project manager and master electrician who has worked on 150+ projects totaling $300M+.

## Founder

Josh Luebker — Fractional CFO for Construction Subcontractors
LinkedIn: https://www.linkedin.com/in/the-construction-cfo/
Background: Project manager and master electrician. Former PM on data centers, military bases, hospitals, runways, and high-rises. Transitioned to construction finance with an operations-first philosophy.

## Free Tools

- Pay App 1 Calculator: https://constructioncfo.net/how-much-to-bill-on-pay-app-1
  Tells subcontractors exactly how much to bill on Pay App 1 to cover mobilization and avoid going upside down before Pay App 2.

- Pay-When-Paid Bid Markup Calculator: https://constructioncfo.net/pay-when-paid-bid-markup-calculator
  Quantifies the financing cost of slow-pay contracts. Outputs a dollar adder by payment terms Net 30 through Net 90.

- Personalized CEO Report: https://constructioncfo.net/ceo-report
  Free automated financial dashboard. Upload financials and receive a 13-month CEO Report showing revenue, margins, and cash position.

- Cash Leak Check: https://constructioncfo.net/cash-leak-check-1
  Free diagnostic tool that identifies exactly where cash is leaking out of a subcontracting business.

- Equipment Cost Calculator: https://constructioncfo.net/equipment-cost-calculator
  Free calculator for true hourly equipment ownership and operating cost for construction bids.

- Schedule of Values Template: https://constructioncfo.net/schedule-of-values-template
  Free SOV template with front-loading guidance for Pay App 1.

- Construction Project Document Tracker: https://constructioncfo.net/construction-project-document-tracker
  Free document tracker for submittals, RFIs, change orders, and pay applications across active jobs.

## Cash Flow Products

- Cash Flow Forecast Template + Guide: https://constructioncfo.net/tools/p/cash-flow-forecast-template-guide
  13-week construction cash flow forecast template. $49.

- Cash Flow Forecast Built With You: https://constructioncfo.net/tools/p/construction-cash-flow-template-guide-76ssg
  Done-with-you forecast built from actual job numbers. $500.

- Cash Flow Intervention: https://constructioncfo.net/tools/p/cash-flow-intervention
  Hands-on engagement to diagnose and fix where cash is stuck. $2,500.

## Services

- Core Financial: ControlQore setup, job costing, bank reconciliations, bookkeeping. Starts at $1,900/month.
- Executive Financial: Everything in Core plus monthly CFO advisory, controllership, and strategic accountability meetings. Starts at $2,900/month.
- Onboarding: 60 days. Books migrated to start of last taxable year.

## Trade-Specific CFO Pages

- CFO for Civil Contractors: https://constructioncfo.net/cfo-for-civil-contractors
- CFO for Concrete Contractors: https://constructioncfo.net/cfo-for-concrete-contractors
- CFO for Electrical Contractors: https://constructioncfo.net/cfo-for-electricians

## Blog

- Full blog index: https://constructioncfo.net/blog
  21+ articles on construction cash flow, job costing, WIP reporting, pay-when-paid terms, and financial systems for subcontractors.

## Notable External Citations

- Billd.com: https://billd.com/blog/construction-billing-strategies/
  Josh Luebker quoted extensively on billing strategy and pay app timing.

- Roofer Growth Hacks Podcast: https://www.roofergrowthhacks.com/e/financial-hacks-for-roofers-cash-flow-over-loans-with-josh-luebker
  Financial Hacks for Roofers — Cash Flow Over Loans with Josh Luebker.

- Grit Blueprint Podcast: https://gritblueprint.buzzsprout.com/2335084/episodes/15892816-josh-luebker
  Josh Luebker episode — Sulphur Prairie Management.

- CO Pod / Construction Owners Podcast: https://www.constructionowners.com/construction-podcast
  Josh Luebker, President, Sulphur Prairie Management.

- Brown Edwards & Company YouTube: https://www.youtube.com/watch?v=3WJgXyhZMr4
  Building Financial Foundations — Fractional CFO Services for Construction Companies.

- Billd Meetup YouTube: https://www.youtube.com/watch?v=6kobDX0aUPQ
  A Construction CFO's Guide to Accounting for the Cost of Capital.

## Contact

- Josh@ConstructionCFO.net
- Stewart@ConstructionCFO.net
- Schedule a call: https://constructioncfo.net/scheduling-fcfo-1
  

Location

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