FRACTIONAL CFO FOR SUBCONTRACTORS
$1M–$12M COMMERCIAL SUBS
60-DAY FULL ONBOARDING
JOB COSTING · WIP · CASH FLOW
STARTS AT $1,900/MONTH
OPERATIONS-FIRST · NOT CPA-FIRST
FRACTIONAL CFO FOR SUBCONTRACTORS
$1M–$12M COMMERCIAL SUBS
60-DAY FULL ONBOARDING
JOB COSTING · WIP · CASH FLOW
STARTS AT $1,900/MONTH
OPERATIONS-FIRST · NOT CPA-FIRST
LAYER 1 SERVICE · FRACTIONAL CFO · $1M–$12M COMMERCIAL SUBS
FRACTIONAL CFO FOR CONSTRUCTION COMPANIES.
Monthly CFO oversight, cash flow management, job profitability review, and financial accountability for commercial subcontractors doing $1M to $12M — without hiring a full-time CFO. Built on CFOS, the Construction Financial Operating System. Starts at $1,900/month. Fully onboarded in 60 days.
UPDATED · MAY 2026
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LAYER 1 ENTRY · FRACTIONAL CFO
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$1M–$12M COMMERCIAL SUBS
WHAT THIS SERVICE IS
FRACTIONAL CFO. WHAT THAT ACTUALLY MEANS.
A fractional CFO gives you CFO-level financial leadership on a part-time, monthly basis — without the $150,000–$250,000 salary of a full-time hire. For construction subcontractors doing $1M to $12M, that means someone who owns the financial system, attends a monthly strategy meeting, and is accountable for the numbers being right.
A bookkeeper records what happened. A fractional CFO builds the system those transactions run through and tells you what the numbers mean. For a subcontractor, that means job costing aligned to your estimates, WIP reporting done monthly, cash flow forecasted 13 weeks out, and overhead rates calculated from your actual cost structure — not a CPA's educated guess.
Most subcontractors between $1M and $12M are too large for a bookkeeper to handle alone and too small to justify a full-time CFO. That gap is exactly where SPM operates.
The engagement promise: We don't wait for data. We know what's broken before we see the first number. The first 60 days are fixing it — billing structures, collections processes, job cost setup — while the migration runs. Day 60 is proof, not the start of trying.
THE DIFFERENCE
GENERIC FRACTIONAL CFO VS SPM.
GENERIC FRACTIONAL CFO
Learns construction accounting on your engagement
Treats P&L as the primary financial document
Has never read a schedule of values
Cannot explain overbilling vs underbilling on WIP
Does not know what a pay app is
Uses QuickBooks or generic accounting tools
Monthly meetings to review what already happened
No trade-specific overhead benchmarks
6–9 months to reach full operational setup
SPM — THE CONSTRUCTION CFO
Already knows construction — WIP, retainage, pay apps, job costing
Builds WIP schedule from day one of engagement
SOV structured for cash timing before signing
WIP overbilling/underbilling managed monthly
Billing cadence built into operations, not done reactively
ControlQore — purpose-built for contractor job costing
Monthly meetings with specific, actionable to-dos
Benchmark data from 50+ subcontractor engagements
Fully operational in 60 days
WHAT'S INCLUDED
TWO TIERS. NO SCOPE GAPS.
CORE FINANCIAL
ControlQore setup and ongoing maintenance
Job costing structure built to match your estimates
Full-service bookkeeping — all transactions categorized
Bank reconciliations monthly
Monthly close process
CEO Report — financial dashboard delivered monthly
No payroll. No tax preparation. No audit services.
EXECUTIVE FINANCIAL
Everything in Core Financial
Monthly CFO advisory meeting — strategy, not review
Controllership — WIP schedule, financial statement review
Cash flow forecasting — 13-week rolling
Job profitability review — variance against estimate
Overhead rate analysis — rebuilt from your actual costs
Working capital management — LOC sizing, AR collections cadence
Monthly accountability to-dos — specific, owner-actionable
No payroll. No tax preparation. No audit services.
Owner time required: approximately 5 hours per month. Review the CEO Report. Attend the monthly meeting. Respond to time-sensitive items. Everything else is handled.
POWERED BY CFOS
THE SYSTEM BEHIND THE SERVICE.
Fractional CFO at SPM runs on CFOS — the Construction Financial Operating System. CFOS is a six-module financial control architecture built specifically for commercial subcontractors. Every engagement runs on the same system.
MODULE 01
AR collections, LOC management, payroll reserve, 13-week forecast. Fixes profitable-but-broke.
MODULE 02
Job costing aligned to estimates. Weekly variance reports. Cost-to-complete by phase.
MODULE 03
Billing velocity, retainage timing, pay app structure, GC payment cadence.
MODULE 04
LOC sizing, mobilization financing, growth cash gap management.
MODULE 05
Overhead rate rebuilt from your actual costs. Gross margin and net profit benchmarked by trade.
MODULE 06
Financial structure built around how you actually operate — not generic accounting categories.
Fractional CFO is one entry point into that system. The bookkeeping feeds the job costing. The job costing feeds the WIP. The WIP feeds the cash forecast. That chain is how subcontractors stop being surprised by their own numbers.
→ Learn how CFOS works: Run on CFOS
PROOF
WHAT ACTUALLY CHANGES.
These are anonymized outcomes from real engagements. No names. Real numbers.
CIVIL · $3.4M
$245K
Collected in week one. MCA eliminated by day 14. LOC cleared and personal home released as collateral by day 60.
Read the full case study →
ELECTRICAL · $3.2M
$180K
Uncollected AR recovered in 30 days. 73-day billing lag eliminated. Job costing live within the same window.
Read the full case study →
CONCRETE · $4.9M
+11 PTS
Overhead rate corrected. Flatwork margin (4%) and structural margin (14%) separated and visible for the first time.
Read the full case study →
SWPPP · $5.2M
40+ SITES
Per-site profitability built from scratch. 8 high-cost sites identified in first variance report. Spring mobilization cash gap structured and planned in advance.
Read the full case study →
ALL CASES
ANONYMIZED
No real company or individual names in any content. Revenue ranges, trade types, and outcomes are real. Identities are protected.
THE PATTERN
60 DAYS
Every engagement above reached its primary outcome within 60 days of the first call. Not a coincidence. That's the system.
PRICING
PRICED BY REVENUE. NO LONG-TERM CONTRACTS.
Two service tiers. Priced by your last 12 months of revenue. $13M+ is quoted individually.
| Revenue | Core Financial | Executive Financial |
|---|
| Under $1M | $1,900/mo | $2,900/mo |
| $1M–$3M | $2,600/mo | $3,600/mo |
| $4M–$6M | $3,800/mo | $5,500/mo |
| $7M–$9M | $5,100/mo | $6,900/mo |
| $10M–$12M | $6,100/mo | $8,500/mo |
| $13M+ | Quoted | Quoted |
Core Financial: ControlQore setup, job costing, bookkeeping, bank recs. Executive Financial: everything in Core plus monthly CFO advisory, controllership, and accountability. Full breakdown →
A full-time CFO costs $150,000–$250,000/year in salary alone — before benefits, bonuses, and employer taxes. SPM delivers the same financial leadership at a fraction of that cost, with no hiring risk and no learning curve on construction.
WHO IT'S FOR
FIT. AND NOT FIT.
PERFECT FIT
$3M–$8M civil, concrete, electrical (commercial new construction), SWPPP, sitework, underground utility, grading, masonry, framing, drywall, insulation, excavation, demolition, paving, structural steel, waterproofing, EIFS/stucco, concrete flatwork. Profitable on paper but cash-tight. Problems include uncollected AR, wrong overhead rate, no job costing, pay app bleed, or MCA/LOC crisis. Owner wants it handled — not learned.
GOOD FIT
$2M–$3M or $8M–$12M in the same trades. Underground utility, sitework, grading, masonry. Growing fast and financial systems haven't kept up. Or stable but preparing for bonding capacity expansion, a line of credit increase, or eventual exit.
NOT A FIT
Residential contractors. Under $1M revenue. Single-customer dependency. Primary problem is sales, not finance. Mechanical, plumbing, HVAC, glazing, roofing, or solar contractors — those trades have specialty financial complexity outside our scope.
THE GAP DOESN'T CLOSE
WITHOUT THE SYSTEM.
A 30-minute call with Josh. Bring your last P&L and current bank balance. The gap between those two numbers is where we start.
SCHEDULE A FREE CALL →
30 minutes. Free. No sales pressure. We'll tell you exactly what's broken before we talk about anything else.
