BUILT BY SOMEONE
WHO'S BEEN
ON THE JOB.
Josh Luebker is the author of CONTROL, a master electrician and former commercial PM who managed 150+ projects totaling $2.1B+ before founding Sulphur Prairie Management. Most books on construction financials are written by accountants who have never set foot on a job site. Every system in CONTROL was built from what Josh saw work, and saw fail, on real commercial projects.
The book is not theory. It is what happens when someone who has been the PM, the master electrician, the guy standing in the GC meeting watching profitable companies bleed cash, decides to write down exactly why it happens and how to fix it.
JOSH LUEBKER
Former commercial construction project manager and master electrician. Josh managed over 150 projects totaling $2.1B+, including Google data centers, military bases, hospitals, airport runways, and federal facilities across multiple states.
He watched profitable subcontractors run out of cash on jobs he was managing. Sulphur Prairie Management was built to fix that, with financial systems designed around how commercial subcontracting works, not adapted from generic accounting practice. CONTROL is the book version of that system.
Josh handles every first call personally at Sulphur Prairie Management. He has been featured on 12+ industry podcasts, spoken at the Converge Construction Summit, and is the author of CONTROL: The Construction Financial Operating System, available October 1, 2026.
Based in Sulphur Rock, Arkansas.
Most financial books for contractors are written by accountants. They explain what a balance sheet is, why you should track gross profit, and how to read a P&L. That is not the problem.
The problem is that commercial subcontracting has a financial structure unlike any other industry. Pay-when-paid clauses, retainage, AIA billing, WIP, equipment cost basis, pour cycles, rough-in to trim-out gaps, and change orders that never get billed: none of this gets taught in business school or covered in a typical accounting textbook.
Josh watched companies he respected, companies with real crews doing real work, go broke or get taken under by debt because nobody had ever shown them how to install a financial system built for what they do. The book is the answer to that.
Operations First
Every financial system in CONTROL starts with the operational reality of how that trade works. The accounting follows the operation. Not the other way around.
Job Costing Mirrors the Estimate
Cost codes match estimating phases. When actual costs hit the books, you compare them to the estimate immediately because the structure matches.
Cash Flow Follows the Billing Cycle
A 13-week forecast built without understanding pay app timing, retainage, and GC payment cycles is useless. CONTROL builds it around your real billing rhythm.
Monthly Meeting Has Outputs
Every monthly CEO meeting ends with a specific action list. Things to do. Responsible party. Due date. Not observations. Not things to think about.
Josh has been featured on 12+ industry podcasts and spoken at construction industry events including:
- Blue Collar Business Podcast with Sy Kirby (Episode 94, June 17, 2026)
- Roofer Growth Hacks
- Just Some BS Podcast
- The Grit Blueprint
- Converge Construction Summit 2026
- Billd Webinars
- Brown Edwards & Company
- CrewCost, bylined author
Full press and media profile at constructioncfo.net/press →
WANT IT INSTALLED FOR YOU?
The CONTROL book teaches you how to build the system yourself. The Construction CFO, Sulphur Prairie Management, builds and runs it for you. Same system, same outcomes. Different path to get there. From $1,900/month. 60-day onboarding. 24 trades served.
Who is Josh Luebker?
Why did Josh write CONTROL?
Where has Josh been featured?
Is CONTROL the same as Sulphur Prairie Management?
When is the book available?
GET THE BOOK.
CONTROL launches October 1, 2026. Join the waitlist and be the first to know when it is available.
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