TRADE SERVICE · MECHANICAL, PLUMBING & HVAC CLUSTER

FRACTIONAL CFO FOR MECHANICAL CONTRACTORS.

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We run the finance function for mechanical 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.

Mechanical is the most equipment-dominated contract in the MEP family, so procurement structure comes first. Chillers quote 20 to 85 weeks in 2026 with commercial chilled-water systems benchmarked at 48 to 60 weeks, deposits leave at release, and storage, insurance, and rigging carry from there, so a schedule of values that doesn't bill deposits and stored equipment explicitly makes you the project's procurement bank. We split cost codes by discipline, because sheet metal fabrication, pipe crews, and controls technicians are three labor markets with three cost curves inside one price and there's no way to tell which shop earns without the split. Then we separate service from construction, since the trade's 10.5 percent ceiling at $25M to $50M is the highest of the 48 and it belongs to operators who manage both books on purpose.

BY JOSH LUEBKERPublished 2026-08-06Updated 2026-08-06
WHERE MECHANICAL LOSES MONEY

THE THREE THINGS THAT DRAIN THE CASH.

LEAK 01

The Equipment Float

Chillers at 20 to 85 weeks, deposits at release, payment at delivery: the mechanical contractor is a procurement bank unless the SOV bills deposits and stored equipment explicitly. In 2026's lead-time market, the float is the job.

LEAK 02

The Three-Shop Contract

Sheet metal, piping, and controls are separate businesses inside one price. Divisional cost codes by discipline are the only way to know which shop earns and which one rides.

LEAK 03

The Subsidy Nobody Ordered

Service and construction run opposite cash and margin profiles, and blended books let one silently fund the other for years. The trade's best-in-dataset net ceiling belongs to operators who split the book and manage both on purpose. (cfos-job-profitability-system) ---

HOW SPM FIXES IT

WHAT WE CHANGE.

Equipment is the job (deposits, leads, and the escalator that broke)
The data-center gravity well (demand reshaping the trade)
Three trades in one contract (sheet metal, piping, controls)
Coordination and the RFI paper war
Service subsidizing projects (or the reverse, and nobody knows)
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.

Mechanical contractors at $1M to $5M net about 7.5 percent on the SPM 48-trade benchmark dataset, rising to 10.5 percent by $25M to $50M, the strongest ceiling of the 48 trades; the CFOS target at $1M to $5M is 11 percent. The ceiling belongs to operators who split service from construction and bill the equipment float instead of financing it. 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 MECHANICAL 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.