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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 — TEXAS

CONSTRUCTION CFO SERVICES IN TEXAS.

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Sulphur Prairie Management provides construction CFO and accounting services to commercial subcontractors throughout Texas. Civil, concrete, electrical, SWPPP, underground utility, sitework, masonry, drywall, insulation, and specialty trades doing $1M to $12M in annual revenue. Fully remote delivery — no travel required. Every engagement: job costing, WIP reporting, billing calendar, collections protocol, and monthly CEO Report review.

SERVING TEXAS SUBCONTRACTORS. DELIVERING THE CFO FUNCTION REMOTELY.

BY JOSH LUEBKER Published: June 2026 Updated: June 2026

Who SPM Serves in Texas

COMMERCIAL SUBCONTRACTORS $1M–$12MCivil earthwork, concrete, electrical (commercial only), SWPPP, underground utility, sitework, grading, masonry, framing, drywall, insulation, excavation, demolition, paving, structural steel, waterproofing, and EIFS/stucco. Working under general contractors on commercial new construction — not residential, not mechanical or plumbing, not HVAC.
THE SWEET SPOT: $3M–$8MCompanies that have outgrown informal financial management but aren't large enough to justify a full-time CFO. The owner knows something is off — revenue is up but cash is tight, margins feel thin, the LOC keeps climbing — but can't identify the specific cause. This is CFOS territory.
TEXAS-SPECIFIC CONTEXTTexas construction has specific characteristics — active TxDOT and municipal utility market, large residential-adjacent commercial market with developer payment patterns, strong oil-and-gas-adjacent industrial subcontractor base. SPM has Texas client experience and understands the payment patterns, bonding market, and GC relationships specific to the Texas commercial construction market.

Service Tiers and Pricing

$1,900
Core Financial — Starting Monthly Rate
$2,900
Executive Financial — Starting Monthly Rate
60 Days
Average Onboarding Time
Remote
Full Delivery — No Travel Required

Pricing scales with trailing 12-month revenue. Both tiers include job costing setup, WIP reporting, billing calendar, and ControlQore access. Executive Financial adds monthly strategic meetings and ongoing CFO advisory. Full pricing details here.


WHO WE SERVE ACROSS TEXAS.

Civil & Sitework — DFW, Houston, Austin, San Antonio

Texas horizontal work runs on civil subs carrying TxDOT cycles, developer slow pay, and equipment fleets that eat overhead invisibly. SPM's civil playbook — equipment cost basis, public-work cash modeling, quantity documentation — was proven on contractors exactly like these.

Concrete & Structural — Statewide

Texas commercial concrete runs hot: stacked pour schedules, peak-week labor demand, material concentration that spikes cash needs. SPM builds per-pour job costing and procurement-to-billing timing that keeps the bank account stable across the schedule.

Electrical & Specialty — Data Center Corridor

The Texas data center boom is feeding electrical and specialty subs prevailing-wage complexity, massive material packages, and CO-heavy scopes. SPM's founder is a former master electrician who managed Google data center projects — the trade knowledge is native, not researched.

Utility, SWPPP & Erosion — Statewide

Municipal utility cycles, bore-pit mobilization costs, multi-site SWPPP economics — Texas utility and erosion subs carry some of the longest cash cycles in commercial construction. SPM models them site by site and week by week, the same system that took one erosion contractor from $24K to $1.1M net.


WHAT TEXAS SUBS GET FROM SPM.

60 Days
To a working financial system. The engagement promise holds in Texas like everywhere: SPM knows what's broken before seeing a number — billing structures, collections, job cost setup — and spends the first 60 days fixing it while the books migrate. Day 60 is proof, not the start of trying.
$2.1M+
Client AR recovered since 2023. Texas GC and developer payment behavior responds to the same discipline as everywhere: cutoff calendars, scheduled follow-up, notice deadlines honored. SPM's collections protocol has recovered over $2.1M in client receivables since 2023 — money that was earned, aging, and one process away from collected.
$1,900/mo
Where engagement starts. Core Financial from $1,900/month: ControlQore setup, job costing structure, bank recs, bookkeeping. Executive Financial from $2,900/month adds monthly strategy meetings, controllership, and CFO advisory. Priced by trailing-twelve revenue. No Texas-market premium — remote delivery keeps the price the same everywhere.

Frequently Asked Questions

No. SPM serves commercial subcontractors throughout the United States. Texas is among the most active markets outside Arkansas. All engagements are fully remote — no travel, no geographic constraint on service delivery.

All work delivered through ControlQore for job costing and financial reporting, and through video conference for weekly updates and monthly CEO Report meetings. Texas clients operate on the same engagement model as all SPM clients — 60-day onboarding, monthly close by the 10th, weekly cash forecast, monthly accountability meeting.

TxDOT and municipal utility payment cycles (60 to 90 days versus 30 to 45 for private work), developer slow-pay on horizontal sitework, equipment cost allocation for large civil fleets, and the bonding requirements of the Texas surety market. These are modeled into every Texas engagement from contract signing.

No. SPM pricing is the same regardless of geography — it scales with trailing 12-month revenue. Core Financial starts at $1,900 per month for companies under $1M in revenue. Executive Financial starts at $2,900 per month. Both tiers are available to Texas clients on the same terms as all other clients.

Yes — Texas civil contractors are among SPM's established client profiles, including turnkey civil work spanning concrete, earthwork, utilities, and asphalt. The TxDOT cash cycle modeling, developer-pay collections discipline, and equipment cost-basis work described across this site were built and proven on real Texas engagements. References available in the diagnostic conversation.
Texas has some of the most deadline-driven payment protections in the country — monthly notice requirements for subs, strict fund-trapping windows, and retainage rules that reward subs who paper correctly and punish those who don't. SPM's collections protocol is built around those deadlines: notices calendared from contract start, not improvised when an invoice ages. SPM isn't a law firm and doesn't give legal advice — but the financial process is designed so that if a receivable ever needs legal teeth, the paper trail already exists.

TEXAS SUBCONTRACTOR? THE CFO FUNCTION RUNS REMOTELY.

30-minute call with Josh — no travel, fully remote. Shows you where cash and margin are going and what fixing it looks like.

SCHEDULE A FREE CALL
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SERVICE
Fractional CFO
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CFOS SYSTEM
Run on CFOS
The six-module financial control system every Texas SPM client runs on
CONTENT
CFO for Texas Civil Contractors
Civil-specific issues in Texas — TxDOT cycles, equipment allocation, developer slow pay
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 →

THE CONSTRUCTION CFO
Run on CFOS Fractional CFO Cash Control Job Profitability Schedule a Call CONTROL Book →
© 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.

LinkedIn About
LinkedIn YouTube About Run on CFOS CONTROL Book →
© 2026 SULPHUR PRAIRIE MANAGEMENT · SULPHUR ROCK, AR