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JOB COSTING CASH FLOW WIP REPORTING FRACTIONAL CFO SUBCONTRACTOR FINANCE OVERHEAD RATE PAY APP BILLING AR RECOVERY CONTROLQORE JOB COSTING CASH FLOW WIP REPORTING FRACTIONAL CFO SUBCONTRACTOR FINANCE OVERHEAD RATE PAY APP BILLING AR RECOVERY CONTROLQORE
THE CONSTRUCTION CFO SCHEDULE A FREE CALL
FRACTIONAL CFO — ARKANSAS

CONSTRUCTION CFO SERVICES IN ARKANSAS.

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Sulphur Prairie Management is a construction CFO and accounting firm based in Sulphur Rock, Arkansas. We serve commercial subcontractors doing $1M to $12M in revenue — civil, concrete, electrical, SWPPP, underground utility, and specialty trades — throughout Arkansas and regionally. Every engagement includes job costing, WIP reporting, billing structure, collections, and monthly accountability. Fully remote delivery. No travel required.

BASED IN ARKANSAS. BUILT FOR COMMERCIAL SUBCONTRACTORS.

BY JOSH LUEBKER Published: June 2026 Updated: June 2026

Who SPM Serves in Arkansas

Commercial subcontractors doing $1M to $12M in annual revenue across all major trades. The sweet spot is $3M to $8M — companies that have outgrown informal financial management but aren't large enough to justify a full-time CFO.

CIVIL AND EARTHWORK CONTRACTORSCivil subcontractors across Arkansas dealing with equipment cost allocation, DOT project cash cycles, and WIP distortion on unit-price contracts. SPM has worked with civil contractors throughout the state on both private GC and ARDOT projects.
CONCRETE SUBCONTRACTORSCommercial concrete contractors with pour-phase billing complexity, inspection-dependent billing cycles, and retainage stacking on multi-phase projects. Flatwork, structural, and tilt-up scopes.
ELECTRICAL CONTRACTORSCommercial electrical subcontractors dealing with prevailing wage overhead, T&M billing on service work, and the billing lag that hits every commercial project at rough-in and trim phases.
SWPPP AND EROSION CONTROL CONTRACTORSSWPPP and erosion control subcontractors with multi-site portfolios, rain event T&M billing, and the seasonal cash variability that comes with stormwater work. SPM has direct client history in this trade — including taking a $5.2M SWPPP sub from $24K to $1.1M net profit.
SPECIALTY TRADESMasonry, drywall, insulation, demolition, paving, underground utility, and sitework contractors across Arkansas. Any commercial subcontractor in the $1M to $12M range working on commercial projects with a GC as the primary relationship.

Fully Remote Delivery

SPM operates entirely remotely. Every client deliverable — job costing setup, WIP reconciliation, billing calendar, CEO Report, monthly accountability meeting — is delivered remotely through ControlQore and video conference. There is no requirement for in-person meetings or on-site visits. Clients throughout Arkansas, Texas, and regionally receive the same engagement as clients in central Arkansas.

$1,900
Core Financial Starts At (per month)
$2,900
Executive Financial Starts At (per month)
60 Days
Average Onboarding Time

WHO WE SERVE ACROSS ARKANSAS.

Civil & Sitework — Northwest Arkansas

The NWA construction boom runs on civil and sitework subs feeding commercial development from Bentonville to Fayetteville. Developer-pay cycles, equipment-heavy cost structures, and fast growth straining working capital — the exact profile SPM's CFOS system was built for. Fully remote service, Arkansas-based firm.

Concrete & Structural — Central Arkansas

Little Rock and Conway commercial concrete subs deal with GC concentration risk and pour-schedule cash spikes. SPM builds the billing calendar, the material procurement timing, and the per-pour job costing that keeps the bank account stable between pay apps.

Electrical & Specialty — Statewide

Arkansas electrical and specialty subs working data centers, healthcare, and industrial projects carry prevailing-wage payroll complexity and change-order-heavy scopes. SPM's CO protocol and work-type margin tracking were built by a former master electrician who has lived the exact problems.

Utility, SWPPP & Erosion — Statewide

ARDOT cycles and municipal utility pay terms run 60–90 days — far past what most subs' cash models assume. SPM models public-work cash cycles explicitly and tracks multi-site profitability for SWPPP and erosion contractors site by site, the same system that took one erosion client from $24K to $1.1M net.


WHAT ARKANSAS SUBS GET FROM SPM.

Local
Arkansas firm, national standard. SPM is based in Sulphur Rock, Arkansas — not a coastal firm with an Arkansas client list. Josh Luebker built the practice here. The firm understands ARDOT, Arkansas lien law timelines, and the regional GC landscape because it's home turf, while the CFOS system itself serves clients in multiple states.
60 Days
To a working financial system. Arkansas clients get the same engagement promise as everyone: we know what's broken before we see a number, and the first 60 days are spent fixing it — billing structures, collections, job cost setup — while the books migrate. Day 60 is proof.
$1,900/mo
Where engagement starts. Core Financial starts at $1,900/month — ControlQore setup, job costing structure, bank recs, bookkeeping. Executive Financial from $2,900/month adds monthly strategy meetings, controllership, and full CFO advisory. Priced by trailing twelve-month revenue, transparent from the first call.

Frequently Asked Questions

Sulphur Rock, Arkansas. SPM operates fully remotely and serves clients throughout Arkansas and regionally. All client work is delivered via ControlQore and video conference. There is no requirement for travel or in-person meetings.

No. SPM serves commercial subcontractors throughout the United States. The remote delivery model means geography is not a constraint. Current clients span Arkansas, Texas, and multiple other states. Arkansas is the home state, not the service boundary.

Civil, concrete, electrical, SWPPP, underground utility, sitework, masonry, framing, drywall, insulation, excavation, demolition, paving, structural steel, waterproofing, and EIFS/stucco. Commercial new construction only — no residential, no mechanical or plumbing, no HVAC.

ARDOT projects have specific pay cycle and documentation requirements — 60 to 90 day payment windows, retainage held to final acceptance, estimate submission cycles, and escalation provisions. SPM has experience with ARDOT project cash modeling and builds the forecast around ARDOT payment timelines rather than private GC assumptions.

No — SPM serves commercial subcontractors nationally, fully remote. Arkansas is home base, which means Arkansas contractors get a firm that knows ARDOT pay cycles, state lien deadlines, and the regional market natively. But the CFOS system, the ControlQore platform, and the monthly cadence work identically whether the client is in Batesville or Boise. Several of SPM's largest clients are out of state.
The engagement runs fully remote by design — video meetings, shared dashboards, and the ControlQore platform keep everything visible without anyone driving anywhere. That's not a limitation; it's how the model stays affordable at $1,900–$2,900/month instead of a full-time CFO's $150K+. In-person time happens when it genuinely adds value, but Arkansas clients consistently find the monthly video cadence more disciplined than the in-person meetings they used to cancel.

BASED IN ARKANSAS. SERVING COMMERCIAL SUBCONTRACTORS STATEWIDE.

30-minute call with Josh — remote, no travel. Shows you exactly where your cash and margin problems are coming from.

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Josh Luebker — The Construction CFO
Josh Luebker
Fractional CFO · The Construction CFO

Former commercial construction project manager and master electrician. Managed 150+ projects totaling $300M+ including Google data centers, military bases, hospitals, and high-rises. Now fractional CFO for commercial subcontractors doing $1M–$12M through Sulphur Prairie Management. CONTROL Book →

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© 2023–2026 SULPHUR PRAIRIE MANAGEMENT, LLC · DBA SPM THE CONSTRUCTION CFO · SULPHUR ROCK, AR
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Josh Luebker, The Construction CFO
JOSH LUEBKER
FOUNDER & CFO

Master electrician and former project manager, 150+ projects and $2.1B+ in commercial work. Now runs the numbers for subcontractors instead of standing on the job site.

LinkedIn About
Stewart Bohrer, The Construction CFO
STEWART BOHRER
VP OF OPERATIONS

Keeps the system running day to day: job costing, WIP, monthly financial reviews, and the follow-through between calls. Josh handles onboarding.

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