Cemetery Controller - Catholic Health Services

General Information

Summary & Objective

The Cemetery Controller oversees accounting operations, financial reporting, capital and development project accounting, and internal control compliance for the organization. This role supports responsible stewardship of resources consistent with nonprofit and/or religious governance expectations, ensures compliance with Generally Accepted Accounting Principles (GAAP), and maintains accountability to leadership, auditors, and regulatory stakeholders.

Knowledge & Experience Requirements

• Bachelor's degree in accounting, finance, or related field.
• Progressive accounting experience including financial reporting and construction accounting
• Strong knowledge of GAAP, fixed asset accounting, and cost allocation methodologies
• Experience supporting financial audits
• Ability to work within a mission-driven nonprofit or religious organizational environment
• Must have knowledge of computer office software.
• Must be able to read, write and understand the English language.

Essential Functions

Financial Management & Reporting

• Perform monthly financial close, including bank reconciliations, payroll and accounts payable accruals, and supporting schedules for general ledger balances.
• Monitor cash flow and inform leadership of significant changes affecting liquidity or financial risk.
• Review and approve bi-weekly accounts payable processing, cash requirements, and payroll.
• Oversee accuracy of payables and accrued/unvouchered invoices in coordination with Accounts Payable staff.
• Prepare internal management reports and monthly GAAP-based financial statements, including reconciliation to operational reporting.
• Assist in development and monitoring of the annual operating budget.
• Provide financial and operational analysis to leadership as requested.

Construction, Capital Asset & Project Accounting

• Oversee financial management of cemetery construction and development projects from cost estimation through final cost allocation and closeout.
• Collaborate with operations to develop cost estimates, budgets, and feasibility assumptions supporting capital and inventory development planning.
• Establish project accounting structures, cost tracking protocols, and internal controls within the general ledger and cemetery systems.
• Review contracts, billings, and change orders for accuracy, compliance, and proper classification of costs between capital assets and inventory-related development costs.
• Monitor project spending against approved budgets and communicate variances or risks to leadership.
• Maintain and reconcile Construction-in-Progress schedules and supporting documentation.
• Evaluate project costs for appropriate accounting treatment under GAAP, including:
  • Capitalization to Property, Plant & Equipment in accordance with ASC 360, or
  • Allocation to developed crypt/niche inventory forming the cost basis of burial rights sold to the public.
• Develop and maintain methodologies for allocating mausoleum and columbarium development costs to interment units to support accurate cost of sales recognition and revenue matching.
• Ensure cost allocation and recognition practices align with ASC 606 matching principles and accepted cemetery industry accounting practices.
• Coordinate project closeout, including transfer from CIP to fixed assets or inventory pools, and establishment of depreciation or cost-of-sales tracking mechanisms.
• Maintain audit-ready documentation supporting capitalization judgments, allocation methodologies, asset valuation, and financial statement presentation.

Governance, Compliance & Internal Controls

• Assist in development and monitoring of internal controls across financial cycles consistent with nonprofit stewardship and fiduciary oversight.
• Ensure accounting practices comply with GAAP, regulatory requirements, and organizational policies.
• Support annual financial audit through preparation of schedules, documentation, draft financial statements, and footnotes.
• Maintain current knowledge of accounting standards, nonprofit regulatory guidance, and applicable federal and state requirements.
• Provide financial oversight of costing, contracts, and billing for ancillary service operations.

Systems & Organizational Support

• Participate in upgrades or modifications to cemetery management systems (HMIS or equivalent).
• Monitor integrity of financial data within operational databases.
• Perform additional duties as assigned by Finance or Executive leadership.

Other Duties

• Maintains required licenses, certifications or mandatory skill updates.
• Complies with all policies, local, state and federal laws and regulations.
• Promotes positive employee engagement, teamwork, mutual respect and safety work practices.
• Performs other duties as assigned.

Supervisory Responsibility

• May serve as an interim department leader depending on need

Physical and Work Requirements

• This position operates within a mission-focused cemetery organization where financial stewardship, transparency, and ethical responsibility are essential to honoring community, donor, and stakeholder trust.
• Must be able to lift and/or move up to 50 pounds and push/pull up to 250+ pounds, walk, climb stair or ladders, stand on feet for extended periods of time, etc.

Disclaimer

The job description is not designed to cover or contain a comprehensive listing of activities duties or responsibilities that are required of the employee. Other duties, responsibilities and activities may change or be assigned at any time.

EEOC Statement

CHS provides equal employment opportunities to all employees and applicants for employment and prohibits discrimination and harassment of any type without regard to race, color, religion, age, sex, national origin, disability status, genetics, protected veteran status, sexual orientation, gender identity or expression, or any other characteristic protected by federal, state or local laws.

This policy applies to all terms and conditions of employment, including recruiting, hiring, placement, promotion, termination, layoff, recall, transfer, leaves of absence, compensation and training.

Acknowledgment

I have read this position description and fully understand the requirements set forth therein, and that my job performance evaluation will be based on this job description. I further understand that my employment is at-will and may be terminated at-will by myself or the facility.

Employee's Signature: _________________________ Date: _________________________

Supervisor's Signature: _________________________ Date: _________________________

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