SPM delivers fractional CFO services for commercial subcontractors doing $1M-$12M -- job costing aligned to estimates, WIP reporting, bookkeeping, bank reconciliations, cash flow forecasting, and monthly CFO advisory. All built on ControlQore. No payroll. No scope gaps. Core Financial starts at $1,900/month. Executive Financial starts at $2,900/month. Onboarding takes 60 days.

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What We Do

Fractional CFO Services for Commercial Subcontractors.

SPM handles job costing, WIP reporting, bookkeeping, cash flow forecasting, and monthly CFO advisory for commercial subcontractors doing $1M-$12M. Everything runs through ControlQore -- purpose-built for contractors, AI-infused, set up and managed by us. You spend about 5 hours a month on your finances. We handle the rest. No payroll. No scope gaps. Starting at $1,900/month.
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Published: May 2026Updated: May 2026
Two Service Tiers

Pick the Level of CFO Involvement You Need.

Both tiers include ControlQore setup, job costing, and bookkeeping. The difference is the level of ongoing CFO involvement. Most subcontractors doing $3M+ start with Executive Financial.

Core Financial

Starts at $1,900/month
ControlQore setup and ongoing management
Job costing aligned to your estimate structure
Full-service bookkeeping
Bank reconciliations monthly
Monthly WIP report
No payroll -- hard scope boundary
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Executive Financial

Starts at $2,900/month
Everything in Core Financial
Monthly strategic CFO advisory meeting
13-week rolling cash flow forecast
Controllership and financial accountability
Actionable monthly to-do list
~5 hours/month required from the owner
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Pricing by Revenue

Flat Monthly Fee. No Surprises.

All pricing based on trailing 12-month revenue. No hourly billing. No add-ons. No payroll -- ever.

RevenueCore FinancialExecutive Financial
Under $1M$1,900/mo$2,900/mo
$1M–$3M$2,600/mo$3,600/mo
$4M–$6M$3,800/mo$5,500/mo
$7M–$9M$5,100/mo$6,900/mo
$10M–$12M$6,100/mo$8,500/mo
$13M+QuotedQuoted

Pricing scales with revenue. If your trailing 12-month revenue changes significantly, we adjust at the next renewal. No renegotiation needed mid-year.

What's Actually Included

The Full Scope -- No Gaps.

Most fractional CFO services have invisible scope gaps -- the bookkeeper handles transactions, the CPA handles taxes, and nobody is doing job costing, WIP reporting, or telling you what the numbers mean. SPM is built to eliminate that gap.

ControlQore Setup

We configure ControlQore with cost codes that mirror your estimate structure. Every phase, every trade division, every subcontractor category -- set up in the first 30 days of onboarding.

Job Costing

Actual costs posted against your estimate by job and by phase. Monthly job profitability report. Variance flagged before it becomes a loss -- not after the job closes.

WIP Reporting

Monthly WIP schedule updated before pay apps go out. Percent complete estimated from the field, not assumed from billing. Overbilling and underbilling tracked and reconciled monthly.

Bookkeeping

Full-service bookkeeping through ControlQore. AP coded to jobs. AR tracked by GC. Bank reconciliations monthly. Books closed within 10 business days of month end.

Cash Flow Forecasting

13-week rolling cash flow forecast updated weekly (Executive Financial). Pay app timing, payroll, and AP obligations forecasted 90 days out. Low-cash weeks flagged in advance.

Monthly CFO Advisory

Monthly video call covering P&L, WIP, cash position, and a specific action list. Not a status update -- a working session with clear outputs and accountability follow-through.

Onboarding

Fully Operational in 60 Days.

We migrate books back to the start of your last taxable year. If your tax year ends within 3 months, we hard-code migrate through the last day of that year and start fresh. Either way -- fully operational in 60 days.

What Happens in the First 60 Days

Days 1-14: Books migration -- back to start of last taxable year
Days 15-30: ControlQore setup -- cost codes, job structure, estimate alignment
Days 31-45: First WIP report built and reviewed with you
Days 46-60: First monthly CFO meeting -- current financial position, priorities, action list
Day 61+: Monthly cadence in place -- you spend 5 hours/month, we handle the rest

We work with commercial subcontractors in 18 confirmed perfect-fit trades: civil, concrete, electrical, SWPPP/erosion, underground utility, sitework, grading, masonry, framing, drywall, insulation, excavation, demolition, paving, structural steel, waterproofing, EIFS/stucco, and fire protection. Residential is not a fit. Under $1M is a harder conversation.

Josh Luebker — Fractional CFO, The Construction CFO
Josh Luebker
FRACTIONAL CFO · THE CONSTRUCTION CFO

Former commercial construction project manager and master electrician. Managed 150+ projects totaling $300M+ including Google data centers, military bases, hospitals, and high-rises. Now fractional CFO for commercial subcontractors doing $1M–$12M through Sulphur Prairie Management. About Josh →  |  LinkedIn →

Related Resources
Pricing
Full Pricing Breakdown
Detailed pricing by revenue band for both service tiers
Education
Job Costing Explained
What job costing is and why most subs don't have it
Software
ControlQore vs QuickBooks
Why ControlQore handles job costing QuickBooks can't

READY TO GET YOUR FINANCIALS HANDLED?

One call. We'll tell you if we're a fit and what it takes to get started.

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THE CONSTRUCTION CFO
Pricing Job Costing ControlQore vs QB % of Completion Schedule a Call Josh@ConstructionCFO.net
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