Most fractional CFO firms learn construction on your dime. The right one already knows what a WIP schedule is, why retainage timing matters, and what your overhead rate should actually be.
Most fractional CFO firms serve any business that needs one. That is fine for a SaaS company. It is slow and expensive for a $5M civil contractor who needs someone who already knows what a WIP schedule is, why retainage timing matters, and how pay app billing structure affects monthly cash position.
Josh Luebker is a former master electrician and commercial PM — not a CPA. SPM starts with what is happening operationally and builds the financial system around it. Most accounting firms start with the books and work backward. That is backwards for construction.
The large fractional CFO firms that serve construction typically start at $10M–$15M minimums. SPM was built specifically for the subcontractor who cannot justify a full-time CFO but needs more than a bookkeeper. Pricing reflects that — starting at $1,900/month.
SPM gets clients fully onboarded in 60 days — books migrated, ControlQore set up aligned to estimates, job costing structure built, WIP reporting live. Most fractional CFO firms take 6–9 months to reach the same setup.
SPM serves civil, concrete, electrical, erosion control, underground utility, masonry, mechanical, plumbing, fire protection, and adjacent trades. The job costing structure for a civil sub is different from an electrical sub. SPM knows the difference.
Review the CEO Report. Attend the monthly meeting. Respond to time-sensitive questions. Everything else is handled. No learning accounting. No managing a bookkeeper. No wondering if the numbers are right.
QuickBooks was built for retail and services. ControlQore is purpose-built for contractor job costing and WIP. SPM migrates clients to ControlQore as part of onboarding — roughly $100/month per $1M in revenue.
AR sitting uncollected for 45–90 days. Funded the first two MCA payoffs.
Personal expenses and owner draws miscategorized as overhead for years. Corrected in 60 days.
On track to be completely debt-free by end of 2026 from a standing start of four MCAs and no job costing.
First week of engagement. Money was already earned — nobody had followed up.
Distributed to the team in the following 12 months.
Debt cleared completely within 120 days. $23,000 in employee bonuses paid.
Two service tiers. Priced by last 12 months revenue. No long-term contracts.
| Revenue Band | Core Financial | Executive 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 individually | |
Core Financial includes ControlQore setup, job costing structure, bank recs, and bookkeeping. Executive Financial adds monthly CFO advisory meetings, controllership, and strategic accountability.
A free call with Josh takes 30 minutes. Bring your last P&L and current bank balance. The gap between those two numbers is where we start.
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