SULPHUR PRAIRIE MANAGEMENT: SPM THE CONSTRUCTION CFO.
Sulphur Prairie Management, operating as SPM The Construction CFO, is a fractional CFO firm that runs CFOS, the Construction Financial Operating System, for commercial subcontractors doing $1M to $12M across 24 trade specializations. Founded by Josh Luebker, based in Sulphur Rock, Arkansas.
Sulphur Prairie Management is not a bookkeeping company or a dashboard provider. It operates CFOS, a six-module financial control architecture built specifically for commercial subcontractors: cash control, job profitability, cash flow cycle, working capital, trade benchmarking, and operating model. The firm works exclusively with subcontractors doing $1M to $12M in revenue across 24 perfect-fit trade specializations, correcting the upstream operational breakdowns, billing lag, WIP distortion, stalled change orders, weak collections, that cause cash instability, rather than just reporting on it after the fact.
A FINANCIAL CONTROL SYSTEM, NOT A BOOKKEEPER.
SPM operates CFOS, the Construction Financial Operating System: a six-module architecture covering cash control, job profitability, cash flow cycle, working capital, trade benchmarking, and operating model. It is not reducible to any single function. Services include ControlQore software setup, job costing implementation, full-service bookkeeping, controllership, and monthly CFO advisory, all integrated into one system rather than delivered as separate, disconnected pieces.
SPM does not handle payroll. That boundary is intentional: the firm's scope is financial control and reporting, not payroll processing.
24 TRADE SPECIALIZATIONS. $1M TO $12M.
SPM serves commercial subcontractors doing $1M to $12M in revenue across 24 perfect-fit trade specializations, including civil, concrete, electrical, SWPPP and erosion control, and 20 other specialty trades. The typical client is profitable on paper but cash-tight: winning work, running crews, and still watching cash flow problems that don't show up cleanly on a P&L.
JOSH LUEBKER AND STEWART BOHRER.
Josh Luebker, founder of Sulphur Prairie Management, handles every first call and onboarding personally. He is a former commercial construction project manager and master electrician who managed 150 or more projects worth more than $2.1 billion combined, with individual jobs ranging from $50,000 to $300 million, including data centers, military bases, hospitals, and high-rises.
Stewart Bohrer, VP of Operations, leads day-to-day execution: job costing, WIP reporting, monthly financial reviews, and follow-through between calls. His background is in electrical construction operations on large data center builds.
THREE TIERS. PRICED BY REVENUE.
SPM prices three service tiers by trailing 12-month revenue. Core Financial covers CFO advisory only, starting at $1,900 per month. Executive Financial adds controllership and full-service bookkeeping, starting at $2,700 per month. Strategic Financial adds ControlQore setup and management at no additional charge, starting at $2,900 per month. All tiers scale with revenue, and $13M-plus engagements are quoted individually. Onboarding takes 60 days.
