DONE-FOR-YOU PARTNER

THE CONSTRUCTION CFO.
CONTROL INSTALLED
FOR YOU.

QUICK ANSWER

The Construction CFO is Sulphur Prairie Management — 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. Job costing setup, bookkeeping, controllership, and ongoing monthly CFO advisory — no scope gaps between services. Two tiers: Core Financial from $1,900/month and Executive Financial from $2,900/month.

The book teaches you how to build the system. 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 JUNE 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, real-time 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 $300M+ 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

CORE FINANCIAL

Foundation

From $1,900/mo

ControlQore setup and configuration
Job costing structure (all 8 chapters)
Chart of accounts aligned to CONTROL
Bank reconciliations
Monthly bookkeeping
No recurring CFO advisory

EXECUTIVE FINANCIAL

Full System

From $2,900/mo

Everything in Core Financial
Monthly strategic meeting
Actionable to-dos after every meeting
Controllership
Ongoing CFO advisory
CEO report and cost to complete
Cash flow forecasting

Pricing is based on trailing 12-month revenue. $13M+ is quoted individually. Does not include payroll.

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, under $250K revenue, businesses wanting someone to do their taxes only.

JOSH LUEBKER

FOUNDER · SULPHUR PRAIRIE MANAGEMENT

Former commercial PM and master electrician. 150+ projects, $300M+ managed. Founded SPM to provide fractional CFO services for commercial subcontractors — not a bookkeeper, not a traditional CPA firm. Author of CONTROL.

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THE CONSTRUCTION CFO.CONTROL INSTALLEDFOR YOU.

THE CONSTRUCTION CFO.
CONTROL INSTALLED
FOR YOU.