[
 {
  "firm": "SPM The Construction CFO",
  "main_url": "https://constructioncfo.net/",
  "agent_group": "A",
  "agent_scores": {
   "C1": 5,
   "C2": 4,
   "C3": 0,
   "C4": 5,
   "C5": 4
  },
  "calibrated_scores": {
   "C1": 5,
   "C2": 4,
   "C3": 1,
   "C4": 5,
   "C5": 4
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": true,
  "size": "$1M-$12M stated; price table to $12.5M; above $12.5M quoted",
  "pricing": "Monthly range per revenue band (spans 3 tiers) + the onboarding fee in dollars",
  "trade_fit": {
   "civil": 3,
   "underground-utility": 2,
   "swppp": 3,
   "grading": 3,
   "excavation": 2,
   "sitework": 3,
   "paving": 2,
   "demolition": 2,
   "bridge": 2,
   "tunnel": 2,
   "marine": 3,
   "environmental-remediation": 2,
   "landscaping": 3,
   "irrigation": 2,
   "concrete": 3,
   "concrete-flatwork": 2,
   "concrete-pumping": 2,
   "precast": 2,
   "masonry": 3,
   "structural-steel": 2,
   "framing": 2,
   "scaffolding": 2,
   "electrical": 3,
   "plumbing": 2,
   "hvac": 2,
   "mechanical": 2,
   "process-piping": 2,
   "fire-protection": 2,
   "fire-alarm": 2,
   "low-voltage": 2,
   "security-system": 2,
   "telecom": 2,
   "fiber": 3,
   "solar": 2,
   "elevator": 2,
   "tank-vessel": 2,
   "roofing": 2,
   "siding": 2,
   "glazing": 2,
   "waterproofing": 2,
   "eifs-stucco": 2,
   "insulation": 2,
   "drywall": 2,
   "acoustic-ceiling": 2,
   "interior": 2,
   "flooring": 2,
   "tile-stone": 2,
   "painting": 2
  },
  "evidence_urls": [
   "https://constructioncfo.net/",
   "https://constructioncfo.net/construction-cfo-client-results-case-studies",
   "https://constructioncfo.net/construction-cfo-pricing",
   "https://constructioncfo.net/client-reviews",
   "https://constructioncfo.net/credentials",
   "https://constructioncfo.net/research/construction-cfo-firm-study-2026/spm-google-profile-2026-10-31.png",
   "https://maps.app.goo.gl/PUCeRGdd7WFoMJCc8"
  ],
  "red_flags": [
   "All 15 case studies anonymized; no third-party confirmation",
   "8 Google reviews at 5.0, confirmed from a Google Maps screenshot; none on Clutch/G2/Trustpilot/BBB",
   "No CPA or CCIFP on team",
   "Templated per-trade pages (~600 URLs)",
   "Founder bio '$2.1B' claim unsourced",
   "Several case-study figures inconsistent across pages"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "CLA (CliftonLarsonAllen)",
  "main_url": "https://www.claconnect.com/en/industries/construction",
  "agent_group": "A",
  "agent_scores": {
   "C1": 4,
   "C2": 0,
   "C3": 3,
   "C4": 3,
   "C5": 0
  },
  "calibrated_scores": {
   "C1": 4,
   "C2": 0,
   "C3": 3,
   "C4": 3,
   "C5": 0
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "Not stated (national, 7,500+ construction clients)",
  "pricing": "Not published",
  "trade_fit": {
   "civil": 2,
   "concrete": 1,
   "masonry": 1,
   "demolition": 1,
   "excavation": 1,
   "grading": 1,
   "paving": 1,
   "underground-utility": 1,
   "bridge": 1,
   "tunnel": 1
  },
  "evidence_urls": [
   "https://www.claconnect.com/en/industries/construction/outsourcing-services-for-the-construction-industry",
   "https://www.claconnect.com/en/media/2026/top-construction-accounting-firms",
   "https://www.g2.com/products/cliftonlarsonallen/reviews",
   "https://clutch.co/profile/cliftonlarsonallen"
  ],
  "red_flags": [
   "No published construction client results",
   "No pricing, size fit or onboarding timeline"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "Level",
  "main_url": "https://www.levelcfo.com/",
  "agent_group": "A",
  "agent_scores": {
   "C1": 3,
   "C2": 3,
   "C3": 0,
   "C4": 5,
   "C5": 3
  },
  "calibrated_scores": {
   "C1": 3,
   "C2": 3,
   "C3": 0,
   "C4": 5,
   "C5": 4
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "$1M-$30M (trades page) vs $5M-$100M (FAQ)",
  "pricing": "Bookkeeping from $500/mo; Scale $1,500-$5,000/mo; annual fee bands",
  "trade_fit": {
   "hvac": 3,
   "mechanical": 3,
   "plumbing": 2,
   "electrical": 2,
   "roofing": 2,
   "landscaping": 2
  },
  "evidence_urls": [
   "https://www.levelcfo.com/services/general-contractors/",
   "https://www.levelcfo.com/case-studies/",
   "https://www.levelcfo.com/pricing/",
   "https://www.levelcfo.com/who-we-serve/"
  ],
  "red_flags": [
   "Multi-industry",
   "Indexed staging domain",
   "Founder name spelled two ways",
   "Contradictory revenue range",
   "Publishes its own 'best of' list ranking itself first"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "Civil CFO",
  "main_url": "https://www.civilcfo.com/",
  "agent_group": "A",
  "agent_scores": {
   "C1": 4,
   "C2": 3,
   "C3": 0,
   "C4": 3,
   "C5": 2
  },
  "calibrated_scores": {
   "C1": 4,
   "C2": 3,
   "C3": 0,
   "C4": 3,
   "C5": 2
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "$20M-$100M (excludes under $20M)",
  "pricing": "Not published (flat retainer)",
  "trade_fit": {
   "civil": 3,
   "excavation": 3,
   "grading": 3
  },
  "evidence_urls": [
   "https://civilcfo.com",
   "https://www.civilcfo.com/about?hsLang=en"
  ],
  "red_flags": [
   "Explicitly excludes contractors under $20M",
   "Does not do bookkeeping",
   "No reviews or credentials found",
   "Testimonials initials only"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "Vessel Advisors",
  "main_url": "https://vesseladvisors.com/",
  "agent_group": "B",
  "agent_scores": {
   "C1": 3,
   "C2": 4,
   "C3": 2,
   "C4": 4,
   "C5": 2
  },
  "calibrated_scores": {
   "C1": 3,
   "C2": 4,
   "C3": 2,
   "C4": 4,
   "C5": 2
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "Mostly $5M-$40M contractors; intake to $275M+",
  "pricing": "$3,500-$45,000/mo overall range",
  "trade_fit": {
   "electrical": 3,
   "underground-utility": 3,
   "civil": 3,
   "mechanical": 1,
   "waterproofing": 1
  },
  "evidence_urls": [
   "https://vesseladvisors.com/construction.html",
   "https://vesseladvisors.com/resources/case-studies/electrical-contractor-books-operations-readiness.html",
   "https://clutch.co/profile/vessel-advisors",
   "https://vesseladvisors.com/fractional-cfo-cost.html"
  ],
  "red_flags": [
   "Multi-industry",
   "Case-study value is 'identified/projected'",
   "Same savings figures repeat across different clients",
   "Client revenue stated three ways"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "Salisbury Bookkeeping",
  "main_url": "https://salisbury-bookkeeping.pages.dev/",
  "agent_group": "B",
  "agent_scores": {
   "C1": 4,
   "C2": 4,
   "C3": 0,
   "C4": 5,
   "C5": 4
  },
  "calibrated_scores": {
   "C1": 4,
   "C2": 4,
   "C3": 0,
   "C4": 5,
   "C5": 5
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "$500K-$10M",
  "pricing": "Tier ranges: $500-$1,500; $1,500-$4,000; $4,000 + setup fees",
  "trade_fit": {
   "hvac": 3,
   "electrical": 1,
   "plumbing": 1,
   "painting": 1,
   "concrete": 1,
   "concrete-flatwork": 1,
   "framing": 1,
   "roofing": 1,
   "flooring": 1,
   "landscaping": 1
  },
  "evidence_urls": [
   "https://salisbury-bookkeeping.pages.dev/who-we-serve/",
   "https://salisbury-bookkeeping.pages.dev/case-studies/",
   "https://salisbury-bookkeeping.pages.dev/pricing/"
  ],
  "red_flags": [
   "Founded July 2024, two people",
   "'47 verified reviews' self-hosted only",
   "Site runs on a staging host",
   "Testimonial names inconsistent across pages",
   "Residential-builder lean"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "Profitability Partners",
  "main_url": "https://profitabilitypartners.io/",
  "agent_group": "B",
  "agent_scores": {
   "C1": 2,
   "C2": 3,
   "C3": 2,
   "C4": 4,
   "C5": 3
  },
  "calibrated_scores": {
   "C1": 2,
   "C2": 3,
   "C3": 2,
   "C4": 4,
   "C5": 3
  },
  "serves_subs": true,
  "serves_gcs": false,
  "says_self_performing_gcs": false,
  "size": "$5M-$30M home-service trades",
  "pricing": "$3,000-$7,000/mo vs $4,000-$8,000/mo (two pages)",
  "trade_fit": {
   "hvac": 3,
   "plumbing": 3,
   "electrical": 3,
   "roofing": 2,
   "landscaping": 1
  },
  "evidence_urls": [
   "https://profitabilitypartners.io/results/",
   "https://profitabilitypartners.io/team/",
   "https://clutch.co/profile/profitability-partners"
  ],
  "red_flags": [
   "Residential home services, not commercial subs",
   "No WIP, bonding or retainage",
   "Pricing contradicts across pages"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "James Moore & Co",
  "main_url": "https://www.jmco.com/business-advisory/fractional-cfo-services/construction/",
  "agent_group": "B",
  "agent_scores": {
   "C1": 3,
   "C2": 2,
   "C3": 1,
   "C4": 5,
   "C5": 1
  },
  "calibrated_scores": {
   "C1": 3,
   "C2": 2,
   "C3": 1,
   "C4": 5,
   "C5": 1
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "Not stated (Florida middle market)",
  "pricing": "Not published (tier titles listed, no prices)",
  "trade_fit": {},
  "evidence_urls": [
   "https://www.jmco.com/business-advisory/fractional-cfo-services/construction/",
   "https://www.jmco.com/industries/construction/growing-250k-to-12m",
   "https://www.jmco.com/construction-outsourced-accounting/"
  ],
  "red_flags": [
   "One anonymous case study",
   "No third-party reviews found",
   "No trades named"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "Wiss & Company",
  "main_url": "https://wiss.com/industry/construction/",
  "agent_group": "C",
  "agent_scores": {
   "C1": 3,
   "C2": 2,
   "C3": 2,
   "C4": 4,
   "C5": 1
  },
  "calibrated_scores": {
   "C1": 3,
   "C2": 1,
   "C3": 2,
   "C4": 4,
   "C5": 1
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "$10M-$75M, NJ/NY",
  "pricing": "Not published",
  "trade_fit": {
   "civil": 1
  },
  "evidence_urls": [
   "https://wiss.com/firm-leadership-profile/christopher-cowan/",
   "https://wiss.com/fractional-cfo-services-for-construction/",
   "https://www.cpapracticeadvisor.com/2026/10/13/theres-a-new-no-1-in-the-top-construction-accounting-firm-rankings-for-2026/191567/"
  ],
  "red_flags": [
   "Floor of $10M-$15M",
   "No construction case studies",
   "Zero reviews found"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "BPM",
  "main_url": "https://www.bpm.com/services/accounting/outsourced-accounting/construction/",
  "agent_group": "C",
  "agent_scores": {
   "C1": 3,
   "C2": 2,
   "C3": 2,
   "C4": 4,
   "C5": 0
  },
  "calibrated_scores": {
   "C1": 3,
   "C2": 0,
   "C3": 2,
   "C4": 4,
   "C5": 0
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "Not stated (West Coast)",
  "pricing": "Not published",
  "trade_fit": {
   "civil": 1
  },
  "evidence_urls": [
   "https://www.bpm.com/who-we-serve/industries/construction/",
   "https://www.bpm.com/case-study-sitemap.xml",
   "https://reviews.birdeye.com/bpm-llp-170129676615546"
  ],
  "red_flags": [
   "0 of 36 case studies are construction",
   "4 Google reviews"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "Remote Books Online",
  "main_url": "https://www.remotebooksonline.com/construction-bookkeeping",
  "agent_group": "C",
  "agent_scores": {
   "C1": 3,
   "C2": 2,
   "C3": 3,
   "C4": 3,
   "C5": 4
  },
  "calibrated_scores": {
   "C1": 3,
   "C2": 2,
   "C3": 3,
   "C4": 3,
   "C5": 4
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "Not stated",
  "pricing": "Build $350-$550; Build+ $500-$800; Prime $800-$1,300+/mo",
  "trade_fit": {
   "roofing": 1,
   "hvac": 1,
   "plumbing": 1,
   "electrical": 1,
   "concrete": 1,
   "excavation": 1,
   "framing": 1,
   "landscaping": 3
  },
  "evidence_urls": [
   "https://www.remotebooksonline.com/construction-bookkeeping/pricing",
   "https://ch.trustpilot.com/review/remotebooksonline.com",
   "https://reviews.birdeye.com/remotebooksonline-157312297352682"
  ],
  "red_flags": [
   "Bookkeeping only, no CFO or controller",
   "Programmatic city pages",
   "No named team",
   "Reviews generic, not construction-specific"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "NOW CFO",
  "main_url": "https://nowcfo.com/construction/",
  "agent_group": "C",
  "agent_scores": {
   "C1": 3,
   "C2": 1,
   "C3": 2,
   "C4": 3,
   "C5": 0
  },
  "calibrated_scores": {
   "C1": 3,
   "C2": 1,
   "C3": 2,
   "C4": 3,
   "C5": 0
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "Not stated",
  "pricing": "Hourly, no rates published",
  "trade_fit": {
   "electrical": 1,
   "mechanical": 1,
   "civil": 1,
   "concrete": 1,
   "excavation": 1,
   "hvac": 1,
   "plumbing": 1
  },
  "evidence_urls": [
   "https://nowcfo.com/construction/",
   "https://reviews.birdeye.com/now-cfo-salt-lake-city-169108105090658",
   "https://nowcfo.com/team/bill-sablan/"
  ],
  "red_flags": [
   "Case studies behind a login",
   "Google average 3.9",
   "Staffing model; quality depends on consultant"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "Apparatus Contractor Services",
  "main_url": "https://www.apparatusteam.com/",
  "agent_group": "D",
  "agent_scores": {
   "C1": 4,
   "C2": 1,
   "C3": 0,
   "C4": 5,
   "C5": 3
  },
  "calibrated_scores": {
   "C1": 4,
   "C2": 1,
   "C3": 0,
   "C4": 5,
   "C5": 3
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "$2M-$50M+ (residential lean)",
  "pricing": "Not published (fixed fee after call)",
  "trade_fit": {
   "electrical": 1,
   "plumbing": 1,
   "hvac": 1,
   "mechanical": 1,
   "roofing": 2,
   "concrete": 1,
   "framing": 1
  },
  "evidence_urls": [
   "https://www.apparatusteam.com/who-we-serve/",
   "https://www.apparatusteam.com/how-it-works/",
   "https://www.trustpilot.com/review/apparatusteam.com"
  ],
  "red_flags": [
   "Only third-party reviews are two 1-star",
   "No CPA/CCIFP",
   "No case studies"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "LLUM (formerly Plumb)",
  "main_url": "https://llum.com/",
  "agent_group": "D",
  "agent_scores": {
   "C1": 4,
   "C2": 2,
   "C3": 1,
   "C4": 4,
   "C5": 3
  },
  "calibrated_scores": {
   "C1": 4,
   "C2": 2,
   "C3": 1,
   "C4": 4,
   "C5": 4
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "$2M-$50M",
  "pricing": "Essential $1,000-$1,500; Pro $2,000-$4,000; Premier $4,000-$8,000/mo",
  "trade_fit": {
   "electrical": 2,
   "hvac": 2,
   "mechanical": 2,
   "plumbing": 1,
   "roofing": 1,
   "concrete": 1,
   "masonry": 2,
   "painting": 2,
   "demolition": 2,
   "environmental-remediation": 1,
   "underground-utility": 2,
   "grading": 2,
   "paving": 2,
   "drywall": 2,
   "framing": 2,
   "landscaping": 2,
   "irrigation": 2
  },
  "evidence_urls": [
   "https://llum.com/industries/construction-real-estate/",
   "https://llum.com/pricing/",
   "https://llum.com/case-studies/contractor-boosts-profits-by-millions/",
   "https://clutch.co/profile/llum"
  ],
  "red_flags": [
   "Most quantified case studies are Sage software stories",
   "'Construction-exclusive' claim contradicted by live non-construction pages",
   "0 Clutch reviews"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "Local Fractional",
  "main_url": "https://localfractional.com/",
  "agent_group": "D",
  "agent_scores": {
   "C1": 3,
   "C2": 1,
   "C3": 0,
   "C4": 3,
   "C5": 5
  },
  "calibrated_scores": {
   "C1": 3,
   "C2": 1,
   "C3": 0,
   "C4": 3,
   "C5": 5
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "$2M-$50M",
  "pricing": "$2,500/mo Advisory; from $5,000/mo Partnership",
  "trade_fit": {
   "electrical": 2,
   "hvac": 2,
   "plumbing": 2,
   "roofing": 2,
   "painting": 2
  },
  "evidence_urls": [
   "https://localfractional.com/industries/construction",
   "https://localfractional.com/testimonials",
   "https://clutch.co/profile/local-fractional"
  ],
  "red_flags": [
   "Generalist (CFO/CMO/AI)",
   "Founded 2024",
   "Indexed staging domain",
   "No in-house bookkeeping or CPA"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "CFO Advisors",
  "main_url": "https://cfoadvisors.com/",
  "agent_group": "D",
  "agent_scores": {
   "C1": 1,
   "C2": 1,
   "C3": 0,
   "C4": 1,
   "C5": 2
  },
  "calibrated_scores": {
   "C1": 1,
   "C2": 0,
   "C3": 0,
   "C4": 1,
   "C5": 2
  },
  "serves_subs": false,
  "serves_gcs": false,
  "says_self_performing_gcs": false,
  "size": "VC-backed tech (services page)",
  "pricing": "Market ranges only; quote after scoping",
  "trade_fit": {},
  "evidence_urls": [
   "https://cfoadvisors.com/cfo-services",
   "https://cfoadvisors.com/blog/fractional-cfo-construction-companies-2026"
  ],
  "red_flags": [
   "Services page limits clients to venture-backed tech",
   "Construction appears only in blog posts"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "Meru Accounting",
  "main_url": "https://www.meruaccounting.com/our-clients/bookkeeping-for-contractors/",
  "agent_group": "E",
  "agent_scores": {
   "C1": 2,
   "C2": 1,
   "C3": 2,
   "C4": 3,
   "C5": 1
  },
  "calibrated_scores": {
   "C1": 2,
   "C2": 1,
   "C3": 2,
   "C4": 3,
   "C5": 1
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "Not stated (offshore, global)",
  "pricing": "US $10/hour bookkeeping",
  "trade_fit": {
   "concrete": 2,
   "concrete-flatwork": 2,
   "masonry": 2,
   "framing": 2,
   "painting": 2,
   "hvac": 2,
   "glazing": 2,
   "flooring": 2,
   "process-piping": 2,
   "landscaping": 2,
   "electrical": 2,
   "roofing": 2,
   "plumbing": 1
  },
  "evidence_urls": [
   "https://www.meruaccounting.com/resources/case-studies/",
   "https://clutch.co/profile/meru-accounting",
   "https://ch.trustpilot.com/review/meruaccounting.com"
  ],
  "red_flags": [
   "No construction case studies",
   "Review average about 3.7",
   "Trade pages carry Australian GST/BAS FAQs"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "Cherry Bekaert",
  "main_url": "https://www.cbh.com/industries/real-estate-construction/",
  "agent_group": "E",
  "agent_scores": {
   "C1": 3,
   "C2": 2,
   "C3": 2,
   "C4": 3,
   "C5": 0
  },
  "calibrated_scores": {
   "C1": 3,
   "C2": 2,
   "C3": 2,
   "C4": 3,
   "C5": 0
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "Not stated (mid-market)",
  "pricing": "Not published",
  "trade_fit": {},
  "evidence_urls": [
   "https://www.cbh.com/insights/case-studies/sage-intacct-and-outsourced-controller-services-case-study/",
   "https://www.constructionexec.com/top-lists/accounting/2025",
   "https://www.cbh.com/professional/mark-h-cooter/"
  ],
  "red_flags": [
   "Construction about 5% of firm revenue",
   "One construction case study, no numbers"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "Surety CFO",
  "main_url": "https://www.suretycfo.com",
  "agent_group": "E",
  "agent_scores": {
   "C1": 4,
   "C2": 0,
   "C3": 0,
   "C4": 4,
   "C5": 3
  },
  "calibrated_scores": {
   "C1": 4,
   "C2": 0,
   "C3": 0,
   "C4": 4,
   "C5": 3
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "$3M-$50M+ vs $5M-$50M (two pages)",
  "pricing": "Not published",
  "trade_fit": {},
  "evidence_urls": [
   "https://www.suretycfo.com/fractional-cfo-bonded-contractors",
   "https://www.suretycfo.com/testimonial",
   "https://www.trustpilot.com/review/suretycfo.com"
  ],
  "red_flags": [
   "Empty testimonial page",
   "Zero reviews",
   "Not a CPA firm, no credentials"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "TGG Accounting",
  "main_url": "https://tgg-accounting.com/our-services/outsourced-accounting/construction/",
  "agent_group": "E",
  "agent_scores": {
   "C1": 3,
   "C2": 3,
   "C3": 1,
   "C4": 2,
   "C5": 0
  },
  "calibrated_scores": {
   "C1": 3,
   "C2": 3,
   "C3": 1,
   "C4": 2,
   "C5": 0
  },
  "serves_subs": true,
  "serves_gcs": false,
  "says_self_performing_gcs": false,
  "size": "Not stated",
  "pricing": "Time and materials, no rates",
  "trade_fit": {},
  "evidence_urls": [
   "https://tgg-accounting.com/about-us/case-studies/",
   "https://tgg-accounting.com/portfolio-item/case-studies-construction-cash-flow-600k/",
   "https://clutch.co/profile/tgg-accounting"
  ],
  "red_flags": [
   "Construction page tells buyers to confirm WIP/job costing elsewhere",
   "Case-study figures are findings or projections"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "CBIZ (incl. Marcum)",
  "main_url": "https://www.cbiz.com/industries/construction",
  "agent_group": "F",
  "agent_scores": {
   "C1": 3,
   "C2": 3,
   "C3": 3,
   "C4": 3,
   "C5": 0
  },
  "calibrated_scores": {
   "C1": 3,
   "C2": 3,
   "C3": 3,
   "C4": 3,
   "C5": 0
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "Not stated (middle market)",
  "pricing": "Not published",
  "trade_fit": {
   "civil": 1,
   "paving": 1,
   "concrete": 1,
   "electrical": 1,
   "hvac": 1,
   "plumbing": 1,
   "masonry": 1,
   "painting": 1,
   "underground-utility": 1
  },
  "evidence_urls": [
   "https://www.cbiz.com/industries/construction",
   "https://www.cbiz.com/insights/case-study/laying-the-foundation-for-growth-modernizing-financial-operations-with-sage-intacct-construction",
   "https://cfma.digitellinc.com/b/sp/tony-stagliano-20257"
  ],
  "red_flags": [
   "No small-sub offering, pricing or onboarding",
   "Headline case value uses illustrative multiples"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "RedHammer",
  "main_url": "https://www.redhammer.com/",
  "agent_group": "F",
  "agent_scores": {
   "C1": 4,
   "C2": 4,
   "C3": 0,
   "C4": 4,
   "C5": 2
  },
  "calibrated_scores": {
   "C1": 4,
   "C2": 4,
   "C3": 1,
   "C4": 4,
   "C5": 2
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "$5M-$30M (FAQ) vs $0-$50M+ (services page)",
  "pricing": "Custom quote",
  "trade_fit": {
   "civil": 3,
   "electrical": 3
  },
  "evidence_urls": [
   "https://www.redhammer.com/outsourced-accounting",
   "https://www.redhammer.com/case-studies/subcontractor-unable-to-secure-bonding",
   "https://www.redhammer.com/meet-redhammer",
   "https://clutch.co/profile/redhammer"
  ],
  "red_flags": [
   "All case studies anonymous, same 'overhead reduced' metric",
   "Zero third-party reviews",
   "CFO layer thin"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "AmbitionCFO",
  "main_url": "https://ambitioncfo.com/",
  "agent_group": "F",
  "agent_scores": {
   "C1": 3,
   "C2": 1,
   "C3": 1,
   "C4": 3,
   "C5": 1
  },
  "calibrated_scores": {
   "C1": 3,
   "C2": 1,
   "C3": 1,
   "C4": 3,
   "C5": 1
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "$10M-$100M (not a fit under ~$10M)",
  "pricing": "Not published",
  "trade_fit": {
   "electrical": 1,
   "mechanical": 1,
   "plumbing": 1,
   "sitework": 1,
   "underground-utility": 1
  },
  "evidence_urls": [
   "https://ambitioncfo.com/fractional-cfo-services-for-growing-businesses/fractional-cfo-for-construction-companies/",
   "https://exit-planning-institute.org/events-detail/epi-orlando-october-2024-chapter-event"
  ],
  "red_flags": [
   "$10M floor",
   "No construction proof",
   "Solo founder, multi-industry"
  ],
  "checked": "2026-10-31"
 },
 {
  "firm": "Barbin Group",
  "main_url": "https://www.barbingroup.com/",
  "agent_group": "F",
  "agent_scores": {
   "C1": 4,
   "C2": 1,
   "C3": 0,
   "C4": 3,
   "C5": 1
  },
  "calibrated_scores": {
   "C1": 4,
   "C2": 1,
   "C3": 0,
   "C4": 3,
   "C5": 1
  },
  "serves_subs": true,
  "serves_gcs": true,
  "says_self_performing_gcs": false,
  "size": "$3M-$30M",
  "pricing": "Hourly, no rates",
  "trade_fit": {
   "roofing": 1,
   "electrical": 1
  },
  "evidence_urls": [
   "https://www.barbingroup.com/",
   "https://www.barbingroup.com/fractional-cfo-services"
  ],
  "red_flags": [
   "Four-page site",
   "No case studies, reviews or CPA",
   "No WIP or bonding"
  ],
  "checked": "2026-10-31"
 }
]