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CONTROL: THE CONSTRUCTION FINANCIAL OPERATING SYSTEM 8 STEPS · 60 DAYS · YOUR BUSINESS FINALLY MAKES SENSE JOSH LUEBKER · MASTER ELECTRICIAN · $2.1B+ IN PROJECTS TRADE CONTRACTORS FROM STARTUP TO $50M · OCT 1, 2026 CONTROL: THE CONSTRUCTION FINANCIAL OPERATING SYSTEM 8 STEPS · 60 DAYS · YOUR BUSINESS FINALLY MAKES SENSE JOSH LUEBKER · MASTER ELECTRICIAN · $2.1B+ IN PROJECTS TRADE CONTRACTORS FROM STARTUP TO $50M · OCT 1, 2026
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SPM The Construction CFO SPM THE CONSTRUCTION CFO · CONSTRUCTIONCFO.NET

SPM THE CONSTRUCTION CFO.
CONTROL INSTALLED
FOR YOU.

QUICK ANSWER

SPM The Construction CFO (Sulphur Prairie Management, LLC) is Josh Luebker's fractional CFO firm for commercial subcontractors doing $1M–$12M. If you want the CONTROL system installed in your business without doing it yourself, this is where you go. Three tiers, all flat monthly fees with no hourly billing and no payroll: Core Financial from $1,900/month (CFO advisory, you keep your own bookkeeping), Executive Financial from $2,700/month (adds full-service bookkeeping and controllership), and Strategic Financial from $2,900/month (adds ControlQore setup and management).

The book teaches you how to build the system. SPM The Construction CFO builds it for you. Same system, same outcomes, different paths to get there. Clients working with SPM spend about 5 hours a month on financials once the system is running.

PARTNER PAGE  ·  UPDATED JUL 2026  ·  CONSTRUCTIONCFO.NET
WHAT MAKES IT DIFFERENT
Operations-First
SPM identifies what needs to change operationally to make the business profitable, then builds the financial structure around it. Not the other way around.
No Scope Gaps
Job costing, bookkeeping, controllership, and CFO advisory are all included. No handoffs between a bookkeeper and a CPA and a CFO who don't talk to each other.
Built on CONTROL
Every SPM client runs on the same 8-step CONTROL framework from the book. ControlQore as the platform. Aligned job costing, live WIP, monthly CEO report.
60-Day Onboarding
Books migrated to the start of the last taxable year. Fully onboarded in 60 days. No 6-month implementation timelines.
Field Credibility
Josh Luebker managed 150+ commercial projects totaling $2.1B+ as a PM and master electrician. Stewart Bohrer runs client delivery and day-to-day CFO work.
5 Hours/Month
Once the system is running, clients spend about 5 hours a month on financials. The rest is handled. No more doing your own bookkeeping at 10pm.
SERVICE TIERS
CFO ADVISORY ONLY
Core Financial
From $1,900/mo
You stop finding out about problems after they've already cost you money.
  • Monthly CEO Report check-in
  • Monthly 13-week cash flow forecast check-in
  • Annual T&M rate sheet and estimating review
  • Equipment cost basis
  • WIP reporting as requested
  • You keep your own bookkeeping
CFO + BOOKKEEPING
Executive Financial
From $2,700/mo
Stop doing your own books at 9pm. One team owns the strategy and the numbers.
  • Everything in Core Financial
  • Full-service bookkeeping and monthly bank reconciliations
  • Controllership
  • AP/AR tracked so nothing falls through the cracks
  • CFO portion money-back guaranteed*
CFO + BOOKKEEPING + SOFTWARE
Strategic Financial
From $2,900/mo
The whole system, run for you, start to finish.
  • Everything in Executive Financial
  • ControlQore setup and ongoing management
  • The full CFOS system run end to end
  • CFO portion money-back guaranteed*

Pricing shown is for revenue under $1M and scales with trailing 12-month revenue, up to $6,100–$8,500/month in the $10M–$12M band. $13M+ is quoted individually. See the full pricing grid at constructioncfo.net/construction-cfo-pricing.

*The money-back guarantee covers the CFO advisory portion of Executive and Strategic Financial only, conditional on attending every scheduled monthly meeting. Not available on Core Financial. Doesn't cover bookkeeping, controllership, or ControlQore fees.

WHAT'S NOT INCLUDED

Payroll is a hard boundary SPM doesn't cross under any circumstances; use a payroll service like Gusto, ADP, or Paychex alongside SPM. Tax preparation and filing stays with your CPA. Legal and contract review, including lien filing and dispute resolution, requires an attorney; SPM will flag financial risk in contract terms but leaves legal strategy to your lawyer.

WHO IT'S FOR

SPM serves commercial subcontractors doing $1M–$12M in revenue across concrete, civil, utilities, SWPPP, electrical, structural steel, and related trades. The ideal client is an owner-operator who is frustrated and overwhelmed. They know something is off but can't pinpoint it. They don't want to learn accounting. They want it handled by experts with no scope gaps so they can run their business in about 5 hours a month.

Not a fit: residential contractors, businesses wanting someone to do their taxes only.

Josh Luebker, President, SPM The Construction CFO
JOSH LUEBKER
PRESIDENT · SPM THE CONSTRUCTION CFO

Josh Luebker is a former commercial PM and master electrician who has managed 150+ projects totaling $2.1B+. He leads SPM The Construction CFO (Sulphur Prairie Management, LLC), which provides fractional CFO services for commercial subcontractors. It's not a bookkeeper or a traditional CPA firm. He also wrote CONTROL.

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