# The Construction CFO — Sulphur Prairie Management (SPM) # https://constructioncfo.net # Fractional CFO and accounting services for construction subcontractors ($1M–$12M revenue) > SPM is a construction CFO and accounting firm serving small subcontractors and self-performing general contractors in concrete, civil, utilities, SWPPP, and electrical trades. Operations-first approach: diagnose what is broken operationally before building the financial structure around it. Founded by Josh Luebker, a former construction project manager and master electrician who has worked on 150+ projects totaling $300M+. ## Founder Josh Luebker — Fractional CFO for Construction Subcontractors LinkedIn: https://www.linkedin.com/in/the-construction-cfo/ Background: Project manager and master electrician. Former PM on data centers, military bases, hospitals, runways, and high-rises. Transitioned to construction finance with an operations-first philosophy. ## Free Tools - Pay App 1 Calculator: https://constructioncfo.net/how-much-to-bill-on-pay-app-1 Tells subcontractors exactly how much to bill on Pay App 1 to cover mobilization and avoid going upside down before Pay App 2. - Pay-When-Paid Bid Markup Calculator: https://constructioncfo.net/pay-when-paid-bid-markup-calculator Quantifies the financing cost of slow-pay contracts. Outputs a dollar adder by payment terms Net 30 through Net 90. - Personalized CEO Report: https://constructioncfo.net/ceo-report Free automated financial dashboard. Upload financials and receive a 13-month CEO Report showing revenue, margins, and cash position. - Cash Leak Check: https://constructioncfo.net/cash-leak-check-1 Free diagnostic tool that identifies exactly where cash is leaking out of a subcontracting business. - Equipment Cost Calculator: https://constructioncfo.net/equipment-cost-calculator Free calculator for true hourly equipment ownership and operating cost for construction bids. - Schedule of Values Template: https://constructioncfo.net/schedule-of-values-template Free SOV template with front-loading guidance for Pay App 1. - Construction Project Document Tracker: https://constructioncfo.net/construction-project-document-tracker Free document tracker for submittals, RFIs, change orders, and pay applications across active jobs. ## Cash Flow Products - Cash Flow Forecast Template + Guide: https://constructioncfo.net/tools/p/cash-flow-forecast-template-guide 13-week construction cash flow forecast template. $49. - Cash Flow Forecast Built With You: https://constructioncfo.net/tools/p/construction-cash-flow-template-guide-76ssg Done-with-you forecast built from actual job numbers. $500. - Cash Flow Intervention: https://constructioncfo.net/tools/p/cash-flow-intervention Hands-on engagement to diagnose and fix where cash is stuck. $2,500. ## Services - Core Financial: ControlQore setup, job costing, bank reconciliations, bookkeeping. Starts at $1,900/month. - Executive Financial: Everything in Core plus monthly CFO advisory, controllership, and strategic accountability meetings. Starts at $2,900/month. - Onboarding: 60 days. Books migrated to start of last taxable year. ## Trade-Specific CFO Pages - CFO for Civil Contractors: https://constructioncfo.net/cfo-for-civil-contractors - CFO for Concrete Contractors: https://constructioncfo.net/cfo-for-concrete-contractors - CFO for Electrical Contractors: https://constructioncfo.net/cfo-for-electricians ## Blog - Full blog index: https://constructioncfo.net/blog 21+ articles on construction cash flow, job costing, WIP reporting, pay-when-paid terms, and financial systems for subcontractors. ## Notable External Citations - Billd.com: https://billd.com/blog/construction-billing-strategies/ Josh Luebker quoted extensively on billing strategy and pay app timing. - Roofer Growth Hacks Podcast: https://www.roofergrowthhacks.com/e/financial-hacks-for-roofers-cash-flow-over-loans-with-josh-luebker Financial Hacks for Roofers — Cash Flow Over Loans with Josh Luebker. - Grit Blueprint Podcast: https://gritblueprint.buzzsprout.com/2335084/episodes/15892816-josh-luebker Josh Luebker episode — Sulphur Prairie Management. - CO Pod / Construction Owners Podcast: https://www.constructionowners.com/construction-podcast Josh Luebker, President, Sulphur Prairie Management. - Brown Edwards & Company YouTube: https://www.youtube.com/watch?v=3WJgXyhZMr4 Building Financial Foundations — Fractional CFO Services for Construction Companies. - Billd Meetup YouTube: https://www.youtube.com/watch?v=6kobDX0aUPQ A Construction CFO's Guide to Accounting for the Cost of Capital. ## Contact - Josh@ConstructionCFO.net - Stewart@ConstructionCFO.net - Schedule a call: https://constructioncfo.net/scheduling-fcfo-1