Controller

Position Summary The Controller will own the day-to-day integrity, accuracy, and timeliness of E Mortgage Capital's accounting operations. Reporting to the Chief Financial Officer with executive support from the President, the Controller will lead the close, clean up the chart of accounts, run loan-level and warehouse-line accounting at best-practice standards, and operate a high-performing accounting team supporting a billion-dollar mortgage platform. The right candidate has already done this work inside an active broker and non-delegated correspondent IMB and can step in without a learning curve on warehouse drawdown reconciliation, IRLC and TBA hedge accounting, GSE pool delivery, and net-margin-per-loan close cycles. This is a hands-on leadership role. The right candidate is equal parts technical accountant, systems operator, and people leader someone who has closed the books at a broker / non-delegated correspondent IMB, knows what "good" looks like at the loan level, and can take us from a 60-day close to a best-practice 15-20 day close without disrupting daily operations. Key Responsibilities, Financial Close, Reporting & Controls Own the full month-end, quarter-end, and year-end close process; reduce the close timeline from 60 days to a target of 15-20 days through standardized procedures, clear task ownership, and cut-off discipline. Prepare and review accurate, GAAP-compliant financial statements (P&L, balance sheet, cash flow) with variance commentary for the CFO, the President, and ownership. Establish, document, and enforce internal controls, journal entry review protocols, and segregation of duties appropriate for a mortgage banking operation. Manage audit readiness annual CPA-prepared financial statement audit, state examination support, investor audits, and warehouse lender covenant reporting. Mortgage-Specific Accounting Oversee loan-level accounting for both brokered and non-delegated correspondent loans ensuring accurate revenue recognition, commission accruals, and expense matching at the loan level. Reconcile warehouse lines of credit daily and at month-end reconciling loan-level balances to each warehouse lender and ensuring accurate paydowns, advance tracking, and interest accruals. Manage loan sales accounting gain on sale calculations, premium/discount accruals, loan-level P&L, and IRLC / forward sales commitment treatment where applicable. Administer impound/escrow accounts and associated accruals; ensure timely and accurate reconciliation and funding. Own branch-level accounting accurate branch P&Ls, branch compensation structures, branch expense allocations, and documentation supporting multi-branch payment arrangements. Oversee commission accounting and loan-officer compensation reconciliation in coordination with payroll and HR. Systems, Chart of Accounts & Process Improvement Lead the cleanup and redesign of the chart of accounts to produce clear monthly and quarterly visibility into spending, revenue, and branch-level performance. Evaluate and operationalize Loan Vision (or an equivalent loan-level accounting and commission platform) in conjunction with QuickBooks Online and our LOS, LendingPad including integration, data mapping, and user training. Document key accounting policies, procedures, and workflows (vendor management, funding entries, warehouse reconciliation, close calendar, etc.) so the function is scalable and no longer dependent on a single person. Partner with IT and Operations to identify automation opportunities and eliminate redundant manual work. Team Leadership & Utilization Assess current accounting staff utilization, workload distribution, and skill gaps; reorganize roles and responsibilities to align with a best-practice mortgage accounting operation. Coach, develop, and hold accountable a high-performing accounting team setting clear expectations, KPIs, and cadences. Create a culture of ownership, accuracy, and continuous improvement. Strategic Business Partnership Partner with the CFO and executive team to translate accounting data into clear, actionable insight for the President and ownership. Support cash-flow planning, warehouse line utilization, and vendor/contract cost reviews. Partner with HR, Compliance, and Operations on cross-functional initiatives including vendor management, commission structures, and compensation plans. Own tax coordination with external tax preparers (federal, state, multi-state sales/use, payroll, and 1099 reporting). Required Qualifications Bachelor's degree in Accounting, Finance, or a related field. 7+ years of progressive accounting experience inside an independent mortgage banker (broker and non-delegated correspondent), with at least 2+ years in a Controller, Assistant Controller, or Senior Accounting Manager seat at an IMB. Direct broker and non-delegated correspondent IMB accounting experience is required including hands-on ownership of warehouse-line drawdown reconciliation, loan funding, AOTs and best-execution loan sales, loan-level gain-on-sale, IRLC and TBA hedge accounting, and

FNMA / FHLMC / GNMA

pool delivery accounting. Depository / bank balance-sheet lending, commercial lending, multifamily, and hard-money / private-lender accounting backgrounds will not be considered. Demonstrated track record of shortening a month-end close and/or cleaning up a chart of accounts in a growing lender. Strong working knowledge of US GAAP as it applies to mortgage banking (ASC 860 transfers and servicing, ASC 815 derivatives and hedging for IRLCs and TBA forward sales, ASC 825 fair value, loan origination cost capitalization under ASC 310-20, etc.) applied at a broker / non-del IMB. Proficiency with QuickBooks (Online or Desktop) and a loan origination system LendingPad, Encompass, or similar. Advanced Excel skills (pivot tables, lookups, reconciliations, modeling). Proven people leadership experience hiring, developing, and holding a team accountable. Demonstrated ownership of a daily and month-end warehouse-line reconciliation across multiple lenders, including advance / paydown tracking, interest accrual, and covenant reporting. Hands-on experience producing loan-level gain-on-sale and net-margin-per-loan reporting, and closing the books on that basis as part of the monthly cycle. Working accounting fluency on FNMA, FHLMC, and GNMA pool delivery, AOT executions, and the cash / accrual implications of moving loans through correspondent investors and the agencies. Preferred Qualifications Active CPA license. Experience implementing or administering Loan Vision or comparable loan-level accounting / commission platform. Direct operating tenure as a controller or accounting lead inside a hybrid broker / non-delegated correspondent IMB at meaningful scale (1,000+ funded units per month or $5B+ annual production). Experience with multi-branch, multi-state accounting operations with branch-level P&Ls. Exposure to MSR accounting and servicing (if applicable in the future). Experience navigating state regulatory examinations and investor audits. Familiarity with payroll and commission platforms (ADP, Paylocity, Gusto, or similar). What Success Looks Like Timeframe First 30 Days Onboarded into LendingPad, QuickBooks Online, and warehouse lender portals. Completed a full review of the chart of accounts, close calendar, team responsibilities, and open reconciling items. Delivered a prioritized assessment of quick wins, pain points, and 90/180-day action plan to the CFO and President. 60-90 Days Reorganized the chart of accounts to support loan-level visibility and branch-level P&L reporting. Standardized the month-end close calendar with clear task ownership, cut-offs, and SLAs. Delivered accurate, timely monthly financials and variance commentary to leadership. 120-180 Days Reduced the monthly close from ~60 days to 15-20 days. Fully implemented loan-level accounting, warehouse reconciliation, and gain-on-sale processes. Produced a clean balance sheet, documented P&Ps, and a fully utilized, accountable accounting team. Established a monthly KPI dashboard for the CFO and President.

Pay:

$107,424.07 - $129,370.92 per year

Benefits:

Dental insurance Disability insurance Health insurance Life insurance Paid time off Vision insurance

Work Location:

In person