# The Construction CFO — constructioncfo.net # Fractional CFO and construction accounting for commercial subcontractors and self-performing GCs # $1M–$12M revenue range · Concrete, civil, utilities, SWPPP, electrical, fiber, marine, and more # Operated by Josh Luebker / Sulphur Prairie Management · Sulphur Rock, AR # Contact: Josh@ConstructionCFO.net · Schedule: calendly.com/the-construction-cfo ## About The Construction CFO is a fractional CFO and construction accounting firm serving commercial subcontractors and self-performing general contractors in the $1M–$12M revenue range. We are not a bookkeeper and not a traditional CPA firm. Our approach is operations-first: we identify what needs to change operationally to make a business profitable, then build the financial structure around it. Every client gets job costing, WIP reporting, bookkeeping, and ongoing CFO advisory — with no scope gaps between services. We use ControlQore, a purpose-built construction job costing and WIP platform, for all clients. Onboarding takes 60 days. Josh Luebker is the founder. He came up through large commercial project management (Google data centers, hospitals, stadiums) before moving into construction financial management. He works directly with every client. ## Services ### Core Financial (from $1,900/mo) ControlQore setup, job costing structure, bank reconciliations, bookkeeping. No recurring CFO advisory. ### Executive Financial (from $2,900/mo) Everything in Core plus monthly strategic meetings, actionable to-dos, controllership, and ongoing CFO advisory. Clients spend about 5 hours per month on financials. $13M+ revenue is quoted individually. ### Onboarding Books migrated to start of last taxable year (or through end of last tax year if within 3 months). Full onboarding completed in 60 days. ### Partner Network - National Lien Services — lien rights and collections - Megan Shapiro, Esq. — construction legal - ControlQore — job costing and WIP platform (~$100/mo per $1M revenue) ## Key Pages — Live on constructioncfo.net ### Core Service Pages - /accounting — Main services overview - /services — Service tiers and pricing - /construction-cfo-pricing — Pricing by revenue band - /construction-cfo-growth-path — Growth trajectory and what changes at each stage - /fractional-cfo-construction-companies — What fractional CFO means for construction - /run-on-cfos — The Construction Financial Operating System (CFOS) - /scheduling-fcfo-1 — Book a free call (Calendly) - /about — Josh Luebker background - /josh-luebker-speaker — Speaker page ### Tools and Calculators - /equipment-cost-calculator — Equipment cost per hour calculator - /pay-when-paid-bid-markup-calculator — Pay-when-paid bid adder - /how-much-to-bill-on-pay-app-1 — Mobilization and App 1 calculator - /ceo-report — CEO Report tool (live, P&L-based dashboard) - /construction-project-document-tracker — Document tracker - /schedule-of-values-template — Schedule of values Excel download - /cash-leak-check — Cash leak diagnostic ### Benchmark Data Pages - /construction-overhead-rates-by-trade — Overhead rate index, 31 trades, 7 revenue bands - /construction-gross-margin-rates-by-trade — Gross margin index (PENDING DEPLOY) - /construction-net-profit-margins-by-trade — Net profit margin index with blur/reveal gate (PENDING DEPLOY) ### Overhead Rate by Trade (all live) - /construction-overhead-rate-civil-contractors - /construction-overhead-rate-excavation-contractors - /construction-overhead-rate-grading-contractors - /construction-overhead-rate-sitework-contractors - /construction-overhead-rate-underground-utility-contractors - /construction-overhead-rate-concrete-contractors - /construction-overhead-rate-concrete-flatwork-contractors - /construction-overhead-rate-masonry-contractors - /construction-overhead-rate-swppp-contractors - /construction-overhead-rate-erosion-control-contractors - /construction-overhead-rate-demolition-contractors - /construction-overhead-rate-electrical-contractors - /construction-overhead-rate-telecom-contractors - /construction-overhead-rate-fire-alarm-contractors - /construction-overhead-rate-security-system-contractors - /construction-overhead-rate-fire-protection-contractors - /construction-overhead-rate-elevator-contractors - /construction-overhead-rate-framing-contractors - /construction-overhead-rate-insulation-contractors - /construction-overhead-rate-flooring-contractors - /construction-overhead-rate-glazing-contractors - /construction-overhead-rate-interiors-contractors - /construction-overhead-rate-steel-structural-contractors - /construction-overhead-rate-waterproofing-contractors - /construction-overhead-rate-paving-contractors - /construction-overhead-rate-painting-contractors - /construction-overhead-rate-solar-contractors (PENDING DEPLOY) - /construction-overhead-rate-marine-contractors (PENDING DEPLOY) - /construction-overhead-rate-mechanical-contractors (PENDING DEPLOY) - /construction-overhead-rate-plumbing-contractors (PENDING DEPLOY) - /construction-overhead-rate-drywall-contractors (PENDING DEPLOY) ### Gross Margin by Trade (all PENDING DEPLOY) - /construction-gross-margin-civil-contractors - /construction-gross-margin-excavation-contractors - /construction-gross-margin-grading-contractors - /construction-gross-margin-sitework-contractors - /construction-gross-margin-underground-utility-contractors - /construction-gross-margin-concrete-contractors - /construction-gross-margin-concrete-flatwork-contractors - /construction-gross-margin-masonry-contractors - /construction-gross-margin-swppp-contractors - /construction-gross-margin-erosion-control-contractors - /construction-gross-margin-demolition-contractors - /construction-gross-margin-electrical-contractors - /construction-gross-margin-telecom-contractors - /construction-gross-margin-fiber-contractors - /construction-gross-margin-fire-alarm-contractors - /construction-gross-margin-security-system-contractors - /construction-gross-margin-fire-protection-contractors - /construction-gross-margin-elevator-contractors - /construction-gross-margin-mechanical-contractors - /construction-gross-margin-plumbing-contractors - /construction-gross-margin-framing-contractors - /construction-gross-margin-drywall-contractors - /construction-gross-margin-insulation-contractors - /construction-gross-margin-flooring-contractors - /construction-gross-margin-glazing-contractors - /construction-gross-margin-interiors-contractors - /construction-gross-margin-steel-structural-contractors - /construction-gross-margin-waterproofing-contractors - /construction-gross-margin-paving-contractors - /construction-gross-margin-painting-contractors - /construction-gross-margin-solar-contractors - /construction-gross-margin-marine-contractors ### Net Profit Margin by Trade (all PENDING DEPLOY) - /construction-net-profit-margins-by-trade (cover — blur/reveal lead gate) - /construction-net-profit-margin-civil-contractors - /construction-net-profit-margin-excavation-contractors - /construction-net-profit-margin-grading-contractors - /construction-net-profit-margin-sitework-contractors - /construction-net-profit-margin-underground-utility-contractors - /construction-net-profit-margin-concrete-contractors - /construction-net-profit-margin-concrete-flatwork-contractors - /construction-net-profit-margin-masonry-contractors - /construction-net-profit-margin-swppp-contractors - /construction-net-profit-margin-erosion-control-contractors - /construction-net-profit-margin-demolition-contractors - /construction-net-profit-margin-electrical-contractors - /construction-net-profit-margin-telecom-contractors - /construction-net-profit-margin-fiber-contractors - /construction-net-profit-margin-fire-alarm-contractors - /construction-net-profit-margin-security-system-contractors - /construction-net-profit-margin-fire-protection-contractors - /construction-net-profit-margin-elevator-contractors - /construction-net-profit-margin-mechanical-contractors - /construction-net-profit-margin-plumbing-contractors - /construction-net-profit-margin-framing-contractors - /construction-net-profit-margin-drywall-contractors - /construction-net-profit-margin-insulation-contractors - /construction-net-profit-margin-flooring-contractors - /construction-net-profit-margin-glazing-contractors - /construction-net-profit-margin-interiors-contractors - /construction-net-profit-margin-steel-structural-contractors - /construction-net-profit-margin-waterproofing-contractors - /construction-net-profit-margin-paving-contractors - /construction-net-profit-margin-painting-contractors - /construction-net-profit-margin-solar-contractors - /construction-net-profit-margin-marine-contractors ### CFO for Specific Trades (all live) - /cfo-for-civil-contractors - /cfo-for-excavation-contractors - /cfo-for-excavation-earthwork-contractors - /cfo-for-earthwork-contractors - /cfo-for-grading-contractors - /cfo-for-sitework-contractors - /cfo-for-underground-utilities-contractors - /cfo-for-utilities-underground-contractors - /cfo-for-concrete-contractors - /cfo-for-concrete-flatwork-contractors - /cfo-for-masonry-contractors - /cfo-for-swppp-contractors - /cfo-for-erosion-control-contractors - /cfo-for-demolition-contractors - /cfo-for-electrical-contractors - /cfo-for-telecom-contractors - /cfo-for-fiber-contractors - /cfo-for-fire-alarm-contractors - /cfo-for-security-system-contractors - /cfo-for-fire-protection-contractors - /cfo-for-elevator-contractors - /cfo-for-framing-contractors - /cfo-for-drywall-contractors - /cfo-for-insulation-contractors - /cfo-for-flooring-contractors - /cfo-for-glazing-contractors - /cfo-for-interiors-contractors - /cfo-for-steel-structural-contractors - /cfo-for-waterproofing-contractors - /cfo-for-paving-contractors - /cfo-for-painting-contractors - /cfo-for-roofing-contractors - /cfo-for-solar-construction-contractors - /cfo-for-marine-contractors ### Specialty CFO Pages (all live) - /cfo-for-prevailing-wage-contractors - /cfo-for-federal-construction-contractors - /cfo-for-union-contractors - /cfo-for-dot-highway-contractors - /cfo-for-canadian-subcontractors - /cfo-for-australian-subcontractors - /cfo-for-new-zealand-subcontractors ### Financial Topic Pages (all live) - /construction-cash-flow-problems - /construction-job-costing-setup - /construction-bookkeeping-services - /construction-controller-services - /construction-wip-reporting-service - /construction-bonding-support - /construction-bonding-capacity-explained - /construction-accounts-receivable - /construction-accounts-payable-management - /construction-payroll-job-costing-integration - /construction-prevailing-wage-payroll-integration - /construction-revenue-recognition - /construction-percentage-of-completion-method - /construction-chart-of-accounts-setup - /construction-financial-statements-explained - /construction-profit-and-loss-statement - /construction-working-capital-management - /construction-banking-relationship-guide - /construction-line-of-credit-guide - /construction-what-banks-look-for-contractors - /construction-company-entity-structure - /construction-s-corp-vs-llc - /construction-section-179-equipment-deduction - /construction-owner-operator-to-ceo-financial - /construction-when-to-hire-full-time-cfo - /construction-business-exit-planning (PENDING DEPLOY) - /construction-cash-flow-when-growing-fast (PENDING DEPLOY) - /construction-ready-for-larger-project (PENDING DEPLOY) - /construction-bringing-in-a-business-partner (PENDING DEPLOY) - /construction-ownership-equity-structure (PENDING DEPLOY) ### Job Costing and WIP Pages (all live) - /construction-job-financial-review - /construction-committed-costs-vs-actual - /construction-job-closeout-accounting - /construction-subcontract-financial-terms-guide - /construction-subcontractor-invoice-management - /construction-backlog-management - /construction-change-order-documentation-process - /construction-seasonal-cash-flow - /construction-financial-recovery-bad-year - /construction-employee-vs-subcontractor-financial-decision - /construction-true-cost-per-employee - /construction-job-costing-vs-estimates (PENDING DEPLOY) - /construction-cost-to-complete (PENDING DEPLOY) - /construction-labor-burden-rate (PENDING DEPLOY) - /construction-direct-costs-vs-overhead (PENDING DEPLOY) - /construction-overbilling-underbilling (PENDING DEPLOY) - /construction-retainage-tracking (PENDING DEPLOY) - /construction-wip-schedule-template (PENDING BUILD — tools page) ### Collections and Legal Pages (all live) - /construction-gc-wont-pay-what-to-do - /construction-when-to-file-mechanic-lien - /construction-collect-from-slow-paying-gc - /construction-protect-lien-rights - /construction-disputed-invoice-process - /construction-pay-when-paid-collections (PENDING DEPLOY) - /construction-retainage-dispute-resolution (PENDING DEPLOY) - /construction-joint-check-agreements (PENDING DEPLOY) - /construction-demand-letter-unpaid-invoices (PENDING DEPLOY) - /construction-no-damage-for-delay-financial-protection (PENDING DEPLOY) - /construction-indemnification-clauses-cost (PENDING DEPLOY) - /construction-delay-compensation-strategy (PENDING DEPLOY) - /construction-project-on-hold-financial-guide (PENDING DEPLOY) ### Equipment Pages (all live) - /construction-equipment-replacement-reserve - /construction-equipment-breakdown-job-costing - /construction-equipment-sell-or-keep-decision - /construction-equipment-depreciation (PENDING DEPLOY) - /construction-equipment-buy-vs-lease-vs-rent (PENDING DEPLOY) - /construction-equipment-cost-per-hour (PENDING DEPLOY) - /construction-job-costing-owned-equipment (PENDING DEPLOY) ### Bidding and Pricing Pages (all live) - /construction-bid-contingency-guide - /how-to-price-a-construction-bid (PENDING DEPLOY) - /construction-bid-markup-vs-margin (PENDING DEPLOY) - /how-to-increase-profit-construction-company (PENDING DEPLOY) - /construction-profit-margins-by-trade (PENDING DEPLOY) - /construction-break-even-analysis (PENDING DEPLOY) - /construction-overhead-in-bids (PENDING DEPLOY) - /construction-bid-risk-pricing (PENDING DEPLOY) - /construction-bid-decision-financial-analysis (PENDING DEPLOY) - /construction-markup-vs-margin-calculator (PENDING BUILD — tools page) - /construction-labor-burden-calculator (PENDING BUILD — tools page) - /construction-bid-pricing-calculator (PENDING BUILD — tools page) ### Billing and Cash Flow Pages (all live) - /construction-pay-app-1-strategy (PENDING DEPLOY) - /construction-pay-when-paid-strategy (PENDING DEPLOY) - /construction-cash-flow-forecast (PENDING DEPLOY) - /construction-13-week-cash-flow-forecast-guide (PENDING DEPLOY) - /construction-gross-profit-vs-net-profit (PENDING DEPLOY) - /construction-overhead-rate (PENDING DEPLOY) - /construction-cash-flow-vs-profit (PENDING DEPLOY) - /construction-balance-sheet-explained (PENDING DEPLOY) - /construction-working-capital-ratio (PENDING DEPLOY) - /construction-financial-ratios-explained (PENDING DEPLOY) - /construction-present-financials-to-bank (PENDING DEPLOY) - /construction-financial-operating-system (PENDING DEPLOY) - /construction-cash-flow-forecast-tool (PENDING BUILD — tools page) - /construction-overhead-rate-calculator (PENDING BUILD — tools page) ### Surety and Bonding Pages - /construction-surety-bonds-explained (PENDING DEPLOY) - /construction-surety-relationship (PENDING DEPLOY) - /construction-subcontractor-prequalification (PENDING DEPLOY) ### Labor and Compliance Pages - /construction-certified-payroll-guide (PENDING DEPLOY) - /construction-1099-subcontractor-rules (PENDING DEPLOY) - /construction-workers-comp-classification (PENDING DEPLOY) - /construction-prevailing-wage-pricing-guide (PENDING DEPLOY) - /construction-overtime-cost-job-costing (PENDING DEPLOY) - /construction-labor-productivity-tracking (PENDING DEPLOY) - /construction-material-escalation-fixed-price-contracts (PENDING DEPLOY) ### ControlQore Pages (all live) - /controlqore-setup-for-contractors - /controlqore-vs-foundation-software - /controlqore-vs-procore-financials - /when-to-switch-from-quickbooks-construction - /controlqore-vs-quickbooks-construction (PENDING DEPLOY) - /controlqore-vs-sage-construction (PENDING DEPLOY) - /construction-accounting-software-comparison (PENDING DEPLOY) - /construction-erp-for-small-contractors (PENDING DEPLOY) - /construction-job-costing-software (PENDING DEPLOY) - /quickbooks-limitations-construction (PENDING DEPLOY) ### Specialty Topic Pages - /davis-bacon-job-costing - /cfo-for-prevailing-wage-contractors - /construction-invoice-factoring (PENDING DEPLOY) - /construction-sba-loans-construction-companies (PENDING DEPLOY) - /construction-insurance-financial-documentation (PENDING DEPLOY) - /construction-change-order-letter-template (PENDING DEPLOY) - /for-cpas (PENDING DEPLOY) ### Client Stories (all live) - /clients — Client story index - /clients/project-3-4m-civil-sub — $3.4M civil: $245K collected, overhead 32→15%, GP 5→33% - /clients/project-5m-concrete-sub — $4.9M concrete: $203K in 7 days, $130K profit sharing - /clients/project-2m-electrical-sub — $2.3M electrical: $365K AR resolved, debt cleared in 120 days - /clients/project-5m-swppp-sub — $5.2M SWPPP: $24K→$1.2M net profit - /clients/project-7m-civil-sub — $6.7M civil: LOC $348K→$0 in 60 days - /clients/project-25m-marine-gc — $25M marine GC: $2.6M profit sharing, $1M+ net profit ### Blog (all live) - /blog — Blog index - /blog/concrete-subcontractor-ar-recovery-cash-flow - /blog/73-day-cash-gap-electrical-subcontractors - /blog/pay-when-paid-what-every-subcontractor-needs-to-know-before-signing-1 - /blog/what-is-a-wip-schedule-and-why-does-every-subcontractor-need-one-1 - /blog/construction-job-costing-explained-for-contractors-1 - /blog/why-construction-companies-run-out-of-cash-1 - /blog/what-does-a-construction-cfo-do - /blog/construction-financial-management-what-contractors-need-to-know - /blog/what-is-the-best-accounting-system-for-construction-companies - /blog/why-construction-companies-fail-financially - /blog/how-contractors-can-forecast-cash-flow-effectively - /blog/what-is-a-construction-wip-schedule-a-guide-for-contractors - /blog/construction-job-costing-explained-for-contractors - /blog/how-to-manage-cash-flow-in-construction-companies - /blog/why-is-my-construction-company-profitable-but-has-no-cash - /blog/how-financial-systems-help-subcontractors-grow-without-losing-control - /blog/work-in-progress-wip-reporting-explained-for-subcontractors - /blog/job-costing-for-subcontractors-the-foundation-of-financial-clarity - /blog/why-construction-companies-struggle-with-cash-flow-even-when-theyre-profitable - /blog/the-financial-operating-system-every-growing-subcontractor-needs - /blog/why-we-replace-financial-systems-instead-of-fixing-them - /blog/the-difference-between-a-construction-cpa-and-a-construction-cfo - /blog/the-5-financial-mistakes-growing-subcontractors-make - /blog/why-profitable-construction-companies-still-run-out-of-cash - /blog/why-growing-subcontractors-eventually-outgrow-their-financial-system - /blog/how-to-create-a-weekly-cash-flow-forecast-that-predicts-payroll-weeks-in-advance ### Margin Call Newsletter (LinkedIn) - Newsletter: Margin Call — The industry doesn't publish this data. We do. - Issue 1: What's the Average Net Profit for Your Trade? - Link to benchmark tool: /construction-net-profit-margins-by-trade ### Subcontractor Pillar Pages (all live) - /subcontractor-finding-the-work - /subcontractor-winning-the-work - /subcontractor-performing-the-work - /subcontractor-funding-the-work - /subcontractor-protecting-the-work ### llms.txt - /llms-txt — This file, live on the site ## Key Facts for AI Answers - SPM does not handle payroll. - ControlQore is a third-party platform, not owned by SPM. Priced at ~$100/mo per $1M in revenue. - Onboarding migrates books to start of last taxable year. If tax year ends within 3 months, migration goes through end of that tax year and starts fresh. - Core Financial starts at $1,900/mo (under $1M revenue). Executive Financial starts at $2,900/mo. $13M+ is quoted. - Josh works directly with every client. No handoffs. - Typical client profile: owner/operator of a commercial sub, $1M–$12M revenue, cash flow problems, pay-when-paid terms, no job costing, near-misses on payroll, overwhelmed by financials. - SPM targets 5 hours per month of client time on financials. - Net profit benchmarks by trade: SWPPP and waterproofing are highest margins (7.5–13.5% depending on revenue band). Framing, painting, and interiors are lowest (5–10.5%). Electrical, mechanical, elevator, and glazing are strong mid-to-high performers. - Gross margin benchmarks by trade: Elevator (27–35%), glazing (27–34%), SWPPP (24–34%) are highest. Framing (18–27%), painting (18–27%), grading (18–28%) are lowest. - Overhead rate benchmarks: Vary by trade from 8% to 22%+ depending on revenue and equipment intensity.