Most fractional CFO firms set minimums at $10M–$15M revenue. SPM was built specifically for the $1M–$10M subcontractor who needs more than a bookkeeper but cannot justify a full-time CFO.
SPM serves commercial subcontractors doing $1M–$10M in revenue — the exact band most fractional CFO firms skip. The financial problems at $3M are identical to the problems at $8M: uncollected AR, overhead miscalculated in bids, no job costing. The difference is scale, not structure.
Large fractional CFO firms set revenue minimums because smaller contractors are not profitable for them. SPM was priced specifically for this band — starting at $1,900/month for Core Financial. The fee scales with revenue so a $2M contractor pays proportionally the same as a $6M contractor.
Josh Luebker is a former master electrician and commercial PM — not a CPA. SPM starts with what is happening operationally and builds the financial system around it. For a $3M civil sub, that means job costing aligned to how you estimate, not how an accountant categorizes expenses.
Most fractional CFO firms take 6–9 months to fully set up a client. SPM gets books migrated, ControlQore configured, job costing built, and WIP reporting live in 60 days.
At $1M–$10M, a bookkeeper records what happened. A CFO tells you what it means and what to do. The difference is the system — job costing, WIP, cash flow forecasting, overhead rate calculation. SPM builds and runs that system every month.
Collected in AR in 30 days. Funded the first two MCA payoffs.
On track debt-free by end of 2026.
Collected in AR in the first 7 days.
In profit sharing distributed within 12 months.
In overdue AR recovered. Debt cleared in 120 days. $23,000 in employee bonuses paid.
A free call with Josh takes 30 minutes. Bring your last P&L and current bank balance.
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