RUN ON CFOS, THE CONSTRUCTION FINANCIAL OPERATING SYSTEM.
Most subcontractor financial problems have a clear operational cause. Generic bookkeeping records what happened. A dashboard shows you a number. CFOS runs the function that keeps the number from going wrong in the first place. You attend one monthly meeting and handle 5 to 10 hours of financial work a month. Everything else is handled: job costing, bookkeeping, bank reconciliations, AR follow-up, cash forecasting, WIP reporting, and monthly reporting.
The first 60 days are migration and installation. Day 60 is proof: clean books, job costs aligned to estimates, and a 13-week cash forecast showing what is coming. Not the start of trying. Proof that it is working.
The engagement promise: SPM does not wait for data. We know what is broken before we see a number. A $4.9M concrete contractor was doing $161K net on $4.9M revenue. In the first week we collected $203K in overdue AR. By year end: $1.1M net profit. First year. Same business. See the case study →
NOT A DASHBOARD. NOT A BOOKKEEPER.
Generic bookkeeping records what happened. A dashboard shows you a number. Neither one tells you why the number is wrong or what to do about it. CFOS is an embedded financial control function. SPM runs it.
WHAT CFOS ACTUALLY IS.
Six modules. Each one fixes a specific layer of the financial structure. SPM runs all six on every engagement, not as separate services, but as one integrated system.
Cash Control System
Payroll timing, AR aging, LOC management, cash position. The layer that keeps Friday from becoming a crisis.
CASH CONTROL →Job Profitability System
Per-project job costing aligned to estimates. Cost-to-complete. Labor variance. See which jobs make money while they are open.
JOB PROFITABILITY →Cash Flow Cycle System
Billing velocity, pay app timing, AR follow-up rhythm, and 13-week cash forecasting. Stop the feast-or-famine pattern.
CASH FLOW CYCLE →Working Capital System
Bonding capacity, surety relationships, LOC management, and capital requirements forecasted against your backlog.
WORKING CAPITAL →Trade Benchmarking System
Gross margin, net margin, and overhead rate benchmarks by trade. Know where you should be, and what is holding you back.
TRADE BENCHMARKING →Operating Model Definition
How SPM runs your financial control function. Monthly cadence, who does what, what gets reported, and how it stays running without you in every meeting.
OPERATING MODEL →WHAT CFOS HAS DONE.
30% net margin on $1.6M less revenue than their peak year. Per-site job costing revealed which sites were profitable and which were not.
READ THE CASE STUDY →Overhead dropped 32% to 15%. Gross profit went from 5% to 33%. On track to be debt-free by end of 2026.
READ THE CASE STUDY →120 days to clear all debt. First Christmas bonuses in 11 years. A 20-year family business set up for another 20.
READ THE CASE STUDY →Net profit from 7% to 14%. $917K a year recovered. Same revenue, same crews, same work.
READ THE CASE STUDY →$203K collected in week one. First profit sharing paid out. $1.3M less revenue the following year, more profit.
READ THE CASE STUDY →Built from zero financial infrastructure. $10M in aggregate bonding unlocked. $1M+ net profit annually.
READ THE CASE STUDY →EVERY TRADE HAS ITS OWN OS PAGE.
Each trade has specific cash failure patterns, billing structures, and job costing requirements. Pick a category to see the trades in it.
DOT pay cycles, unit price variance, equipment utilization, mobilization/demob recovery
Sitework ContractorsDeveloper slow pay, scope creep billing, weather delay recovery, large site cash gaps
Underground UtilityMunicipal 90-day pay cycles, permit delay cash flow, pipe material escalation on long jobs
Grading ContractorsCut/fill variance change orders, fuel and equipment job costing, seasonal cash flow gaps
Excavation ContractorsProduction rate job costing, soil classification cost codes, equipment fleet allocation
Demolition ContractorsMobilization cash flow, hazmat discovery billing, tipping fee variance tracking
Paving ContractorsTonnage cost tracking, seasonal asphalt availability, equipment fleet ROI calculation
FREQUENTLY ASKED.
CFOS, the Construction Financial Operating System, is the six-module financial control architecture that SPM installs and operates for commercial subcontractors doing $1M to $12M. The six modules are: Cash Control, Job Profitability, Cash Flow Cycle, Working Capital, Trade Benchmarking, and Operating Model. SPM runs all six on every engagement as one integrated system, not as separate services.
Bookkeeping records what happened. A generic CFO reads the report and advises. CFOS identifies the operational breakdown causing the financial problem, billing lag, underpriced overhead, labor variance, stalled change orders, and fixes it. SPM does not advise. SPM runs the function. See the operating model →
CFOS serves commercial subcontractors and GCs in 24 trades: civil, sitework, underground utility, grading, excavation, concrete, masonry, framing, structural steel, waterproofing, EIFS/stucco, concrete flatwork, electrical, SWPPP/erosion control, drywall, insulation, demolition, paving, marine, fiber, telecom, flooring, security system, and interior. Each trade has its own OS page explaining the specific cash failure patterns for that trade and how CFOS addresses them.
60 days. Books migrated to the start of your last taxable year. Job costing structure built and, on Strategic Financial, ControlQore set up. Fully operational by day 60, not still figuring things out, actually working.
One monthly meeting. 5 to 10 hours of financial work a month. SPM handles the rest: bookkeeping, job costing, bank reconciliations, AR follow-up, cash forecasting, WIP reporting, and the monthly CEO report. The goal is for you to stop being the financial function and start running the business.
Core Financial starts at $1,900/month for revenue under $1M. Executive Financial starts at $2,700/month. Strategic Financial starts at $2,900/month. Pricing scales with revenue. No hourly billing. No add-ons. No scope gaps.
FLAT MONTHLY FEE. NO SURPRISES.
Three tiers based on trailing 12-month revenue. No hourly billing. No payroll. No scope gaps between services. Select your revenue band; all three prices update instantly.
- CEO Report check-in (monthly)
- Cash flow forecast check-in (monthly)
- WIP report, as requested
- Estimating review
- Annual T&M rate sheet
- Equipment cost basis
- Everything in Core Financial
- Full-service bookkeeping
- Monthly bank reconciliations
- Controllership
- AR and AP record-keeping
- Everything in Executive Financial
- ControlQore setup and management
- Full CFOS system, run end to end
Onboarding: 60 days. Fully operational by day 60. Full pricing by revenue band →
| Revenue | Core Financial | Executive Financial | Strategic Financial |
|---|---|---|---|
| Under $1M | $1,900/mo | $2,700/mo | $2,900/mo |
| $1M–$3M | $2,600/mo | $3,600/mo | $3,900/mo |
| $4M–$6M | $3,800/mo | $5,200/mo | $5,700/mo |
| $7M–$9M | $5,100/mo | $6,100/mo | $6,900/mo |
| $10M–$12M | $6,100/mo | $7,400/mo | $8,500/mo |
| $13M+ | Quoted | Quoted | Quoted |
THE TEAM.
