logoCMB Financial Corp.

Are we the best? Find out!

CMB Financial serves community financial institutions.

We provide simple solutions to complex, required valuation projects, saving the client time and money.

We've been specialists in valuing mortgage servicing rights since 1995.

All client information is submitted/received electronically and reports are normally transmitted within 24 hours of receipt of complete client information.


CMB designs it's services to meet the unique needs of community institutions.

CMB provides the tools and support clients need to simplify this process.

CMB is dedicated to responding rapidly to meet client needs; we provide what you need when you need it.

WHY Choose CMB?

CMB has been providing cost effective, timely, accurate and useful mortgage servicing valuations since 1995. These have been accepted by all the major accounting firms.


Mortgage servicing valuation is our primary business.

CMB Clients

CMB clients include both public and mutual thrifts, credit unions and commercial banking firms.

We currently provide valuations to almost 50 institutions with over $10 billion in mortgage servicing.

About FASB and mortgage servicing valuation

FASB has issued numerous changes to the accounting for mortgage servicing.


Starting with FASB 140, FASB 156, and FASB 166. And now as part of the Accounting Standards Codification Process, these have been combined and classified as Topic 860 and Presentation section 865000 in the project.


There are various, complex rules for accounting for OMS/MSA's (loans sold with servicing rights retained).


There are also different methods of accounting for the income generated from mortgage servicing, some of which are clearly more advantageous to servicers.


These accounting treatments are mandatory, not optional.


CMB Monthly OMS Report


FAQ - Valuing Mortgage Servicing