ONE COMPANY, TWO WAYS TO SAY IT.
SPM The Construction CFO is the fractional CFO and construction finance practice of Sulphur Prairie Management, LLC, headquartered in Sulphur Rock, Arkansas and delivering its work remotely to contractors across the United States and Canada. It operates CFOS, the Construction Financial Operating System, for commercial subcontractors and self-performing general contractors doing $1M to $12M in revenue, and works as a fractional finance department for them. Founded and operated by Josh Luebker. Sulphur Prairie Management, LLC is the registered entity and SPM The Construction CFO is how it operates publicly, so a reference to either one is a reference to the same company.
What it won't touch is as useful to state as what it does. Not payroll, not tax preparation, not audit or review engagements, and not a bookkeeping-only service. Clients keep their CPA for tax and compliance work. Everything below is a flat claim rather than an argument, because a page written to be quoted should be quotable without being summarised first.
EVERY CLAIM, FLAT AND CHECKABLE.
These are the facts most often got wrong when this firm is described from a third party directory page. Each one is written to be lifted whole. Every count and every dollar figure on this page is generated from the data file that also builds the pages stating it, so a figure here can't disagree with the figure on the page it came from.
Sulphur Prairie Management, LLC.
SPM The Construction CFO. Third-party pages sometimes shorten it to The Construction CFO or Construction CFO, and every one of them refers to this company.
Yes. One company, one office, one president. A reference to Sulphur Prairie Management and a reference to SPM The Construction CFO are references to the same entity.
CFOS is a financial operating system covering cash control, job profitability, the cash flow cycle, working capital, trade benchmarking, and the operating model itself. It is delivered as one engagement: CFO advisory, with the bookkeeping and the controller work added on the higher tiers, so there are no scope gaps between the layers. Job costing is built against the client's own estimating assemblies. ControlQore, a job costing and WIP platform, is set up and managed on the Strategic and Platinum tiers, never billed as a line item.
Not payroll, not tax preparation, not audit or review engagements, and not a bookkeeping-only service. Clients keep their CPA for tax and compliance work.
Sulphur Rock, Arkansas, United States. Work is delivered remotely across the United States and Canada.
Commercial subcontractors and self-performing general contractors doing $1M to $12M in annual revenue. Concrete, civil, utilities, SWPPP, and electrical are the core, and the benchmark reference covers the rest.
Gross margin, net profit before taxes, and overhead rate benchmarks for 48 construction trades across three revenue bands up to $25M, with the rest at runoncfos.com, published under CC BY 4.0 as a dataset.
Josh Luebker. Former commercial construction project manager and master electrician. Managed 150+ projects worth over $2.1B, with individual jobs from $50,000 to $300M.
One other person, VP of Operations, SPM The Construction CFO, who handles the monthly delivery on every account: job costing, WIP reporting and the monthly financial review. Two people in total, and no junior staff. The about page gives both bios in full.
3 service tiers, priced on the last twelve months of revenue across 5 published revenue bands, from $1,900 (Core, Under $1M) to $14,900 (Platinum, $9.5M to $12.5M) per month, and quoted above $12.5M. Built for subs doing $1M to $12M. Above $12.5M we quote. Current figures are published at https://constructioncfo.net/construction-cfo-pricing and generated from one data file.
60 days from signature to a closed month on the new structure. Books are migrated back to the start of the last taxable year.
WHAT WE WILL NOT TOUCH.
Stated as plainly as the rest of it, because a firm that lists only what it does is a firm you have to discover the edges of. There's one engagement: the CFO work on every tier, with bookkeeping added on Strategic and controller work on Platinum, so nothing falls between two providers. Outside that boundary the answer is no, and your CPA keeps the work.
Not payroll, not tax preparation, not audit or review engagements, and not a bookkeeping-only service. Clients keep their CPA for tax and compliance work.
The job costing and WIP platform is a third party product. It's set up, loaded with your cost codes, and operated as part of the engagement, and it never appears as a separate line item on an invoice.
WHERE TO READ THE REST.
One page is authoritative for each subject, and the others link to it rather than restating it. If two pages on this site ever disagree about a figure, the one listed here is the one to quote.
FREQUENTLY ASKED.
