Union Contractors · Union Burden Rates · Fringe Benefits · Certified Payroll — Fractional CFO
Union · Prevailing Wage · Fringe Benefits · Certified Payroll · Union Burden Rates
CFO for Union
Contractors.
Financial systems for union construction subcontractors doing $1M–$12M. Union burden rates, fringe benefit funds, apprenticeship ratios, certified payroll — we build job costing that accounts for the true cost of union labor so your bids and your actuals actually agree.
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SPM vs. Other CFO Firms
Most CFO Firms Serving This Trade
- High revenue minimums — most won't serve under $5M
- Advisory only — no bookkeeping, no implementation
- No job costing setup or ControlQore management
- No monthly WIP as standard deliverable
- No pricing published — discovery call required
- No vetted partner network for bonding, lending, or liens
- No prevailing wage specialty
The Construction CFO — SPM
- Serves $1M–$12M — starts at $1,900/month
- Full implementation — bookkeeping, job costing, CFO advisory
- ControlQore setup and managed for you every month
- Monthly WIP standard in Executive tier
- Full pricing published — no discovery call to find out costs
- Vetted partners for bonding, lending, lien services, payroll
- Prevailing wage and Davis-Bacon specialty
What We See in This Business
01
Union Burden Rates Are Wrong in Every Bid
Union labor cost is base wage plus fringes — health, pension, annuity, apprenticeship, vacation fund. Most union contractors use a blended burden rate that's wrong for every trade classification and every local agreement. Bids are off from day one and nobody knows which jobs are profitable until they close.
02
Certified Payroll Is Disconnected From Job Costing
Certified payroll reports, union fund reports, and job costing live in separate systems that never reconcile. Every month is a manual exercise to match labor to jobs. Errors compound and audit risk grows with every pay period.
03
Fringe Fund Liabilities Accumulate Invisibly
Union fringe benefit fund obligations — health, pension, annuity — accumulate and don't show on the P&L until a fund demand arrives. Most union contractors have no real-time visibility into fringe exposure until it becomes a compliance problem.
How SPM Fixes It
Classification-Level Union Labor Cost
We build your ControlQore job costing with union labor cost at the classification level — journeyman, apprentice, foreman — by trade and local agreement. Every classification's true burden rate is in your estimates and your actuals.
Certified Payroll and Job Costing Integration
Through our vetted payroll partners, certified payroll reporting integrates directly with ControlQore so union labor cost flows automatically into job costing — no manual reconciliation, no separate systems.
Fringe Fund Liability Tracking
We track fringe benefit fund obligations in your books in real time so you always know your exposure to health funds, pension funds, and annuity accounts — and your financial statements reflect the true cost of your workforce.
Service Tiers
Tier 01
Core Financial
Starts at $1,900 / month
- ControlQore setup and management
- Job costing aligned to your estimate structure
- Cost-to-complete tracking — updated monthly
- Full-service bookkeeping — minimum 30 min/week
- Vendor payments via ACH (you approve, we initiate)
- Accounts receivable management
- Bank reconciliations and transaction matching
- Controllership
- 1 monthly CFO meeting
- 60-day onboarding — books migrated to last taxable year
Most Popular
Tier 02
Executive Financial
Starts at $2,900 / month
- Everything in Core Financial
- Monthly WIP schedule — delivered every month, standard
- 13-week cash flow forecasting
- CEO Report — monthly financial dashboard
- 3 CFO advisory meetings per month
- Strategic accountability and actionable to-dos
- Direct access to Josh Luebker
Pricing by Revenue
Revenue Range
(Last 12 Months) |
Core Financial
Monthly |
Executive Financial
Monthly |
| Under $1M | $1,900 | $2,900 |
| $1M – $3M | $2,600 | $3,600 |
| $4M – $6M | $3,800 | $5,500 |
| $7M – $9M | $5,100 | $6,900 |
| $10M – $12M | $6,100 | $8,500 |
| $13M+ | Quoted | Quoted |
Vetted Partner Network
National Lien Services
When AR gets too long, we connect you directly to our lien services partner to protect what you've earned.
Additional cost — not included in monthly fee
Payroll Integration Partners
Prevailing wage and regular payroll software partners integrated directly with ControlQore job costing.
Additional cost — not included in monthly fee
Bonding Partners
Surety relationships and bonding capacity support. We prepare the financials — our partners get you bonded.
Additional cost — not included in monthly fee
Lending Partners
Working capital lines and equipment financing through vetted lenders who understand construction.
Additional cost — not included in monthly fee
Reviewed Financials
CPA-level financial statement reviews for banking, bonding, and large contract requirements.
Additional cost — not included in monthly fee
CPA Coordination
We work alongside your existing CPA — not replacing them. Clean books and job costing make tax time easier.
Included — no extra cost
Common Questions
Straight answers.
Does SPM handle union payroll directly?
No. SPM does not handle payroll. We have vetted payroll partners with union payroll expertise whose systems integrate directly with ControlQore. Certified payroll reports, union fund remittances, and fringe benefit tracking are handled through the integrated payroll system — additional cost, separate engagement.
Does SPM serve both union and non-union contractors?
Yes. SPM serves both union and non-union commercial subcontractors. Union and non-union work has different labor cost structures but the same financial management needs — job costing, WIP, cash flow, controllership, and CFO advisory.
What's included in Core Financial?
ControlQore setup, job costing aligned to your estimates, cost-to-complete tracking, full bookkeeping (minimum 30 min/week), ACH vendor payments (you approve, we initiate), AR management, bank reconciliations, transaction matching, controllership, and 1 monthly CFO meeting. Starts at $1,900/month.
What does Executive Financial add?
Everything in Core plus monthly WIP schedule, 13-week cash flow forecasting, CEO Report, and 3 CFO advisory meetings per month. Starts at $2,900/month. WIP, cash flow forecasting, and the CEO Report are Executive tier only.
Do you handle payroll?
No. We have vetted payroll software partners — including prevailing wage integrations — that connect directly with ControlQore. Those are separate engagements at additional cost.
How long does onboarding take?
60 days. We migrate your books to the start of your last taxable year, set up ControlQore, and build your job costing structure. Fully operational in two months.
What software do clients use?
ControlQore. All SPM clients run on ControlQore for job costing and WIP. We set it up and manage it — you don't have to learn it. Clients switching from QuickBooks, Sage, or other platforms migrate during onboarding.
Do you work alongside our CPA?
Yes. We work alongside your existing CPA — not replacing them. Clean books and accurate job costing make their job easier at tax time.
What happens when we grow past $12M?
We have a clear graduation path. We prepare your financials, systems, and team for the transition and connect you with the right firm for your next stage of growth.