Fractional CFO Services

Finance that
moves as fast
as you do.

Strategic finance for climate tech and SaaS companies — grant-ready, investor-ready, exit-ready.

Climate Tech SaaS Grant Compliance R&D Tax Credits Pre-Exit Readiness Fintech
Grants
SBIR / DOE
program expertise
174
R&D capitalization
specialist
41
R&D tax credit
recovery
M&A
Exit preparation
& diligence

CFO-level strategy.
Without the full-time cost.

Most $1M–$20M companies don't need a $250K full-time CFO. They need one with that caliber of expertise — available when it matters most, deeply embedded in their specific industry.

Grant-Ready Financials

From DOE to SBIR, grant compliance is a different discipline from standard accounting. Proper cost segregation, indirect rate schedules, and audit-ready documentation — built in from the start.

Investor-Ready Reporting

Institutional investors expect institutional-grade financials. Clean books, defensible metrics, and board-ready packages that build confidence — not questions — at every stage of fundraising.

Exit-Ready Structure

When the time comes — whether it's a strategic acquisition, PE rollup, or IPO path — your financial house needs to be in order. We build the infrastructure buyers expect, years in advance.

R&D Tax Credit Recovery

Section 41 and 174 compliance done right. Many climate tech and SaaS companies are leaving six-figure tax credits unclaimed. We identify, document, and defend them — with the audit trail to back it up.

Sector-Specific Expertise

Climate tech and SaaS have distinct financial profiles — mixed revenue streams, recurring vs. project-based cash flows, hardware-software margin complexity. We speak your language from day one.

Embedded Partnership

Not a report generator — a true member of your leadership team. We attend leadership meetings, engage with your board, and align every financial decision to your strategic objectives.

The right expertise
at the right moment.

  • 01

    Deep niche focus

    Specialists outperform generalists. Working exclusively with climate tech, SaaS, and fintech companies means faster ramp time, fewer blind spots, and insights your previous accountant didn't have.

  • 02

    Tax compliance as strategy

    Section 174 capitalization, Section 41 R&D credits, and grant cost allocation aren't just compliance obligations — they're financial levers most companies don't pull correctly.

  • 03

    Built for the pre-exit window

    The 18–36 months before a transaction are when financial infrastructure matters most. We specialize in getting companies diligence-ready before it becomes urgent.

  • 04

    No learning curve on your dime

    Climate and SaaS accounting have their own vocabulary, rhythms, and failure modes. You deserve a CFO who already knows them.

Common engagement scenarios
Start with a Conversation

Ready to see what CFO-level clarity can unlock?

No retainer required to start the conversation. A 30-minute discovery call is the fastest way to find out if we're the right fit — and what's currently being left on the table.

Services & Specialties

Where we go deep.

Four core practice areas, each built around the specific financial challenges of climate tech, SaaS, and fintech companies — from early-stage to pre-exit.

Specialty 01

Grant Compliance & Reporting

For climate tech and R&D-intensive manufacturers receiving federal or state grant funding — DOE, SBIR, STTR, and others.

Cost Allocation Methodology

Design and document defensible cost allocation frameworks that satisfy federal grant requirements — separating direct, indirect, and unallowable costs with precision.

Indirect Rate Schedule Development

Build compliant fringe benefit, overhead, and G&A indirect rate structures that withstand audit scrutiny while optimizing cost recovery.

Audit-Ready Documentation

Financial records, time tracking systems, and supporting schedules organized and maintained to federal audit standards from day one — not just before renewal.

Reporting Package Management

Ongoing preparation of all financial reports required by grant agencies, coordinated with your operations team and program officers.

Specialty 02

R&D Tax Credit Recovery

Section 41 and 174 expertise for companies investing in qualified research activity — including those who don't realize they qualify.

Section 41 Credit Identification

Systematic identification of qualified research expenses across payroll, contract labor, and supply costs — including multi-year lookback for unclaimed credits.

Section 174 Capitalization Methodology

Compliant R&D expense capitalization and amortization schedules under current law — with written methodology documentation that holds up to IRS scrutiny.

Time & Activity Documentation

Design of time tracking frameworks that properly segregate R&D vs. non-R&D activities, creating the contemporaneous documentation the IRS requires.

Tax CPA Coordination

Preparation of the underlying financial work product your tax CPA needs to properly claim and defend R&D credits — including Form 6765 support schedules.

Specialty 03

Investor & Board Readiness

For SaaS, fintech, and climate tech companies preparing to raise capital — or already managing institutional investors and board reporting obligations.

Financial Model Development

Dynamic, driver-based financial models that answer investor questions before they're asked — with scenario analysis, runway projections, and cohort-level detail.

Board Package Design

Monthly and quarterly reporting packages that communicate what matters — KPIs, variance analysis, and forward-looking commentary aligned to your strategic plan.

Fundraise Due Diligence Support

Lead the financial workstream of a fundraising process — data room preparation, investor Q&A, and coordination with legal counsel and auditors.

SaaS & Fintech Metrics

Proper calculation and presentation of ARR, NRR, CAC, LTV, churn, and other sector-specific metrics that sophisticated investors and acquirers will stress-test.

Specialty 04

Pre-Exit & M&A Readiness

For founder-led companies in the 18–36 month window before a strategic sale, PE recapitalization, or management buyout.

Financial Statement Clean-Up

Identify and resolve accounting issues that would surface in buy-side diligence — before they become negotiating leverage for the acquirer.

Quality of Earnings Preparation

Build the internal QoE analysis that supports your asking price — normalizing EBITDA, identifying add-backs, and anticipating the adjustments a buyer's firm will propose.

Data Room Construction

Organize and curate the complete financial data room — 3–5 years of clean financials, tax returns, key contract summaries, and supporting schedules — in the format acquirers expect.

Advisor & Counsel Coordination

Serve as the financial lead coordinating with your M&A attorney, investment banker, and tax advisor throughout the transaction process.

Every engagement begins
with a conversation.

No long-form applications. No retainer required to explore fit. Just a focused 30-minute call to understand your situation and whether Suma Financial is the right partner.

Eruch
McCoy
Fractional CFO — Suma Financial LLC
Climate Tech & Clean Energy Grant compliance, R&D cost reporting, federal program expertise
SaaS & Fintech Unit economics, ARR/NRR reporting, investor-grade financials
R&D Tax Credit Specialist Section 41 credit recovery, Section 174 capitalization methodology
Pre-Exit Advisor M&A readiness, QoE preparation, data room, transaction support
Based in Portland, OR Serving clients nationally — remote-first practice

Most founders building something meaningful — in climate, in software, in fintech — don't need a full-time CFO. They need someone who can think like one, on demand, without the overhead.

I founded Suma Financial to fill that gap for a specific kind of company: technically sophisticated, mission-oriented, and operating at the intersection of commercial revenue and grant or R&D funding — where the accounting is genuinely complex and the stakes of getting it wrong are high.

My background spans both the operational and compliance dimensions of finance. I've built cost allocation methodologies for federal grant recipients, designed Section 174 capitalization frameworks for R&D-intensive manufacturers, and identified substantial unclaimed R&D tax credit exposure that prior accountants had missed entirely. I've also prepared companies for the financial scrutiny of capital raises and M&A transactions — the kind of diligence that exposes every inconsistency if you haven't done the work in advance.

The clients I work best with are founder-led companies between $1M and $20M in revenue — large enough to have financial complexity, small enough that an embedded fractional CFO is genuinely transformative. If your books are being maintained but your finances aren't being led, that's the gap I fill.

I take a limited number of engagements to ensure every client receives the depth of attention the work demands. If the timing and fit are right, a 30-minute discovery call is the fastest way to find out.

Let's talk about
what you're building.

The first conversation is always about understanding your situation — the complexity, the gaps, and whether Suma Financial is the right fit. No pressure, no pitch.

Portland, OR — Serving clients nationally
Available for discovery calls Mon–Fri
What to expect
1. 30-minute discovery call to understand your situation
2. Assessment of key opportunities and gaps specific to your company
3. Proposal outlining scope, engagement structure, and investment
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