TRADE SERVICE · INTERIORS & FINISH CLUSTER

FRACTIONAL CFO FOR ACOUSTIC CEILING CONTRACTORS.

QUICK ANSWER

We run the finance function for acoustic ceiling subcontractors doing $1M to $12M: job costing aligned to the way you estimate, a 13 week cash flow forecast, monthly WIP, and a CFO in the room every month. Pricing starts at $1,900 per month.

Most of what a CFO does in this trade is turn other trades' schedules into your billing. The ceiling closes last in every room, so the above-ceiling sign-off is your real notice to proceed, and every re-entry after a room is gridded is either a billed change or free labor. We split lay-in grid from specialty engineered systems in the cost codes, because production work and submittal work have no business sharing one margin history. Then we track the retainage hold as its own receivable class, since a 10 percent hold rivals the entire 6 percent net before taxes that a typical year in this trade produces.

BY JOSH LUEBKERPublished 2026-08-06Updated 2026-08-06
WHERE ACOUSTIC CEILING LOSES MONEY

THE THREE THINGS THAT DRAIN THE CASH.

LEAK 01

The Plenum Hostage

Five trades finish above the grid before tile drops, and every "one more fix" reopens a finished room on the ceiling contractor's dime. Room-readiness tracking and billed re-entries convert the trade's position from hostage to gatekeeper.

LEAK 02

The Two Ceilings

Lay-in grid is production; specialty systems are engineered millwork overhead. One blended book misprices both, and specialty's submittal-and-lead-time cash curve needs its own plan.

LEAK 03

The Visible Finish

The ceiling is the punch walk's easiest target and the retainage line's last release. Tile-swap punch labor priced in, and retainage tracked as its own receivable class, keep the finish line from eating the margin. (cfos-working-capital-system) ---

HOW SPM FIXES IT

WHAT WE CHANGE.

Hostage to the plenum (everyone above the grid signs your schedule)
The tile-and-grid material equation (attic stock, dye lots, and damage)
Specialty ceilings are a different business
Seismic and code details (the bracing nobody bid)
Last-trade retainage, one plane up
PRICING

FLAT MONTHLY FEE. NO SURPRISES.

Priced by trailing 12 month revenue. No hourly billing. No payroll. No add-ons.

Last 12 months revenueMonthly fee
Up to $1M$1,900 to $2,900
$1M to $3.5M$2,600 to $3,900
$3.5M to $6.5M$3,800 to $5,700
$6.5M to $9.5M$5,100 to $7,100
$9.5M to $12.5M$6,100 to $8,500
$12.5M to $15.5M$7,400 to $11,000
$15.5M to $18.5M$9,400 to $13,500
$18.5M+Quoted individually

Range reflects the three tiers below. Which one you're in depends on how much of the work you want off your desk. No payroll. No hidden line items.

Core

You stop guessing.

You get the CFO work. Job costing built against the way you estimate, a 13 week cash forecast, monthly WIP, and a meeting every month that ends in decisions rather than a report.

Your bookkeeper keeps doing the books.

Executive

You stop touching the books.

Everything in Core, and we run the bookkeeping and the controllership as well. Nobody in your office is answering coding questions or chasing a reconciliation at month end.

We do the books. No payroll.

Strategic

Every job shows its margin while it's still running.

Everything in Executive, plus the job costing and WIP platform set up, loaded with your cost codes, and managed for you every month. You never have to learn it.

We do the job costing.

COMMON QUESTIONS

FREQUENTLY ASKED.

Acoustic ceiling contractors at $1M to $5M net about 6 percent on the SPM 48-trade benchmark dataset, rising to 8.5 percent by $25M to $50M; the CFOS target at $1M to $5M is 10 percent. The leaks are unbilled remobilizations, blended lay-in/specialty pricing, and last-trade retainage drag. Every net profit figure here is stated before taxes, the same basis CFMA reports on, so the two are directly comparable.
Three tiers, and which one you are in depends on how much of the work you want off your desk. Core is where you stop guessing: job costing built against the way you estimate, a 13 week cash forecast, monthly WIP, and a monthly meeting that ends in decisions, while your bookkeeper keeps doing the books. Executive is where you stop touching the books, because we run the bookkeeping and the controllership as well. Strategic is where every job shows its margin while it is still running, because the job costing and WIP platform is set up and managed for you. No payroll. No scope gaps.
Sixty days. We migrate your books back to the start of your last taxable year, set up ControlQore, and build your job costing structure from scratch. Fully operational in two months.
ControlQore is the job costing and WIP platform we use for all clients. Purpose-built for contractors, more affordable than legacy tools, and AI-infused. We set it up and manage it, so you do not have to learn it.
A bookkeeper records what happened. We tell you what it means and what to do about it. We align job costing to your estimates, track WIP monthly, and hold strategic accountability meetings so problems get fixed and not merely documented.
$10.7M+
Client AR Recovered Since 2023
48
Active Trade Specializations
60 DAYS
Average Onboarding Time
WHAT THIS TIES INTO
Josh Luebker, The Construction CFO
Josh Luebker
FRACTIONAL CFO · THE CONSTRUCTION CFO

Former commercial construction project manager and master electrician. Managed 150+ projects worth more than $2.1B combined, with individual jobs from $50,000 to $300M, including data centers, military bases, hospitals, and high-rises. Now fractional CFO for commercial subcontractors doing $1M to $12M through Sulphur Prairie Management.About Josh  | LinkedIn

DO YOU KNOW YOUR TRUE MARGIN ON ACOUSTIC CEILING WORK?

Bring one job. We will show you the difference between what you bid and what it cost.

You don't hire a CFO because it's safe, you do it because the real risk isn't having one.
Book a 20 minute diagnostic

20 minutes. No sales pressure. We will tell you exactly what's broken before we talk about anything else.

OR START WITH THE WORKBOOKS. NO CALL NEEDED.