A fractional CFO gives commercial subcontractors doing $1M–$12M monthly strategic financial oversight, cash flow forecasting, and job profitability review without the cost of a full-time hire. SPM's CFOs run every engagement on CFOS, a trade-specific job costing and WIP methodology already built for construction, not learned on your dime.
A generic fractional CFO learns construction on your dime, spending the first several months figuring out job costing, WIP mechanics, and overhead allocation that a construction-specific CFO already knows on day one. SPM's fractional CFO service runs on CFOS, the Construction Financial Operating System, so the job costing structure, WIP format, and overhead rate methodology are already built before the engagement even starts. What you get is monthly strategic oversight connected to a system, not a generalist learning your industry in real time.
BY JOSH LUEBKERPublished: Jul 2026Updated: Jul 2026
WHAT'S INCLUDED
WHAT THIS COVERS.
Two monthly check-ins: a CEO Report review and a cash flow forecast check-in
13-week rolling cash flow forecast, updated and reviewed monthly
Job profitability review against your actual estimates, not generic benchmarks
Overhead rate analysis specific to your trade and revenue band
Working capital management and line-of-credit sizing guidance
Monthly accountability to-dos, tracked and followed up on
Not included at any tier: payroll processing, tax preparation, audit services.
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: Cash Control, Job Profitability, Cash Flow Cycle, Working Capital, Trade Benchmarking, and Operating Model Definition.
Fractional CFO is one entry point into that system. It does not exist in isolation. The cash forecast feeds the job profitability review. The job profitability review feeds the overhead rate analysis. That chain is how subcontractors stop being surprised by their own numbers.
Under $1M up to $12M in revenue, across all 24 SPM trade specializations.
02
Good Fit
$13M to $20M in revenue, across all 24 SPM trade specializations.
03
Not a Fit
Above $20M in revenue, or outside the 24 trades SPM serves (residential, mechanical, plumbing, HVAC, glazing, roofing, and solar are out of scope regardless of revenue).
PRICING
FLAT MONTHLY FEE. NO SURPRISES.
Three tiers based on trailing 12-month revenue. No hourly billing. No payroll. No add-ons.
Revenue (Trailing 12 Months)
Monthly Fee
Under $1M
$1,900 – $2,900
$1M–$3M
$2,600 – $3,900
$4M–$6M
$3,800 – $5,700
$7M–$9M
$5,100 – $6,900
$10M–$12M
$6,100 – $8,500
$13M+
Quoted
Range reflects three service tiers (Core Financial, Executive Financial, Strategic Financial) · scope and fee within each band depend on which tier fits your business. Strategic Financial includes ControlQore job costing and WIP software at no added cost. SPM does not handle payroll.
COMMON QUESTIONS
FREQUENTLY ASKED.
A fractional CFO for a construction subcontractor runs monthly cash flow forecasting, reviews job profitability against your actual estimates, analyzes your overhead rate by trade and revenue band, and manages working capital and line-of-credit sizing, all without the cost of a full-time hire.
A generic fractional CFO firm learns construction job costing and WIP mechanics on your engagement. SPM's CFOs run every engagement on CFOS, a trade-specific job costing and WIP methodology already built for 24 construction trade specializations, so there's no ramp-up period spent teaching your CFO the industry.
SPM serves commercial subcontractors doing $1M to $12M in trailing 12-month revenue as a perfect fit, and $13M to $20M as a good fit, across 24 trade specializations. Above $20M or outside those trades is not a fit.
Core Financial covers CFO advisory only: two monthly check-ins, cash flow forecasting, WIP reporting on request, and estimating review. Executive Financial adds full-service bookkeeping, bank reconciliations, and controllership. Strategic Financial adds ControlQore job costing and WIP software, managed for you.
60 days. We migrate your books to the start of your last taxable year, build your job costing structure around your estimates, and get your first cash flow forecast and CEO Report running. Fully operational in two months.
Josh Luebker
Fractional CFO · The Construction CFO
Former commercial construction project manager and master electrician. Managed 150+ projects totaling $2.1B+ in combined volume across 24 trade specializations, with individual jobs ranging $50K–$300M. Now fractional CFO for commercial subcontractors doing $1M–$12M through Sulphur Prairie Management.
About Josh → |
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