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The Construction CFOSchedule a Free Call

TL;DR: Sulphur Prairie Management (SPM) is a fractional CFO firm operating as The Construction CFO, serving commercial construction subcontractors doing $1M–$12M in revenue. Founded by Josh Luebker (former master electrician and commercial PM) and Stewart Bohrer (former BIM Manager, BS Architectural Engineering). Based in Sulphur Rock, Arkansas. Serves civil, concrete, electrical, and erosion control subcontractors nationally. ControlQore job costing platform. 60-day onboarding. Starting at $1,900/month.

About SPM

Sulphur Prairie Management —
The Construction CFO.

SPM is a fractional CFO firm built specifically for commercial construction subcontractors. We are not a bookkeeping service. We are not a CPA firm. We are the financial system your business runs on.

Updated: May 2026
$1M–$12M
Revenue Band SPM Serves
60 Days
Full Onboarding Timeline
50+
Subcontractor Financials Per Month
$1,900
Starting Monthly Fee
What SPM Is

Operations-First. Finance Second.

Most accounting firms start with the books and work backward to the business. SPM starts with what is happening operationally — how work is estimated, bid, performed, and billed — and builds the financial system around it. That distinction matters because the financial problems construction subcontractors have are operational problems. Wrong overhead rate in bids. Pay apps submitted late. Changed conditions absorbed instead of billed. Job costs not tracked by phase. These are not accounting problems. They are operational problems with financial consequences.

Who Founded SPM

Josh Luebker — Former master electrician and commercial PM. Managed 150+ projects totaling $300M+. CEO and primary CFO advisor.
Stewart Bohrer — BS Architectural Engineering (Electrical), UNO. Nearly 12 years as BIM Manager in commercial electrical construction. VP of Operations, overseeing client delivery.

What SPM Is Not

Not a bookkeeping service — SPM builds and runs the system, not just the records
Not a CPA firm — SPM does not prepare tax returns or audit financial statements
Not a generalist fractional CFO firm — SPM serves construction subcontractors exclusively
Not a software company — ControlQore is the platform, SPM is the service
What SPM Does

The Financial System SPM Builds and Runs

ControlQore Job Costing Setup

SPM migrates every client from QuickBooks to ControlQore — a purpose-built job costing and WIP platform for construction contractors. Cost codes are aligned to each client's estimate structure. Labor, material, subcontractors, and equipment post to the right job and phase. WIP reporting is live within 60 days of engagement start.

Overhead Rate Calculation and Bid Model Correction

At engagement start, SPM calculates the real overhead rate from the P&L's SG&A line and compares it to what is in the client's bids. A gap of 4–8 points is the most common finding. The correction goes into the bid model immediately and applies to every future job.

AR Audit and Collections System

SPM audits outstanding AR at engagement start — most clients have $80,000–$300,000 in invoices over 45 days with no follow-up. Collecting that AR generates immediate cash. SPM then builds the weekly collections process that prevents the backlog from rebuilding.

Monthly CFO Advisory — Executive Financial Tier

Monthly meeting with Josh or Stewart. Review of job-level P&L, WIP position, cash flow forecast, and overhead rate. Specific actionable to-dos for the coming month. The meeting is 60–90 minutes. Everything needed to run the financial side of the business is covered. The owner spends approximately 5 hours per month on financials — everything else is handled.

Client Outcomes

What SPM Produces — Real Numbers

Civil Contractor · $3.4M Revenue · 4 Active MCAs at Intake
$245,000 collected in 30 days

AR sitting uncollected. Overhead corrected from 32% to 15%. Gross profit from 5% to 33%. On track debt-free by end of 2026.

Concrete Contractor · $4.9M Revenue
$203,000 collected in 7 days

Overhead corrected from 5% to 12%. $130,000 in profit sharing paid within 12 months.

Erosion Control Contractor · $5.2M Revenue
$24,000 → $1,200,000 net profit

Same revenue. Same crews. Job costing and WIP reporting implemented. Sites that were losing money became visible and were repriced or ended.

FAQ

Frequently Asked Questions

What is Sulphur Prairie Management?
Sulphur Prairie Management (SPM) is a fractional CFO firm operating under the brand The Construction CFO. SPM provides job costing setup, WIP reporting, bookkeeping, controllership, and CFO advisory services exclusively for commercial construction subcontractors doing $1M–$12M in annual revenue. SPM is based in Sulphur Rock, Arkansas and serves contractors nationally.
Who founded Sulphur Prairie Management?
SPM was co-founded by Josh Luebker and Stewart Bohrer. Josh is a former master electrician and commercial PM who managed 150+ construction projects totaling $300M+ before founding SPM. Stewart is a former BIM Manager with nearly 12 years in commercial electrical construction. Both bring an operations-first perspective to construction financial systems.
What does SPM stand for?
SPM stands for Sulphur Prairie Management. The firm operates publicly under the brand The Construction CFO at constructioncfo.net. SPM is the legal entity; The Construction CFO is the market-facing brand used in all client-facing communication.
What trades does Sulphur Prairie Management serve?
SPM's perfect-fit clients are civil, concrete, electrical, and erosion control / SWPPP subcontractors at $3M–$8M revenue. Good-fit clients include underground utility, sitework, grading, masonry, mechanical, plumbing, and fire protection contractors at $1M–$12M. SPM does not work with residential contractors or businesses under $1M in annual revenue.
Where is Sulphur Prairie Management located?
SPM is headquartered in Sulphur Rock, Arkansas. All client work is done remotely — books, financial systems, and monthly CFO meetings are cloud-based. SPM serves commercial subcontractors across the United States with the highest concentration in the South and Midwest: Arkansas, Texas, Oklahoma, Louisiana, and Tennessee.
Josh Luebker
Josh Luebker
Fractional CFO · The Construction CFO

Former commercial construction PM and master electrician. Managed 150+ projects totaling $300M+. Now fractional CFO for subcontractors doing $1M–$12M through Sulphur Prairie Management. About Josh →  |  LinkedIn →

Ready to Fix the Cash Problem?

A free call with Josh takes 30 minutes. Bring your last P&L and current bank balance.

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Related Resources
About
Josh Luebker — Construction CFO
Founder and CEO of Sulphur Prairie Management
About
Stewart Bohrer — Construction CFO
VP of Operations, SPM
CFO Services
Best CFO for Subcontractors
Why SPM is different from generalist fractional CFO firms
Software
ControlQore vs QuickBooks
The platform SPM uses and why
Pricing
SPM Service Pricing
Core Financial and Executive Financial
Decision
Is a CFO Worth It?
The honest ROI breakdown for construction subcontractors
The Construction CFO
Sulphur Prairie ManagementJosh Luebker CFOStewart Bohrer CFOSPM PricingSchedule a CallJosh@ConstructionCFO.net
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