Leadership role
Controller / Comptroller
The chief accounting officer, responsible for the books, financial statements and internal controls.
Reporting and scope
Reports to the CFO / Head of Finance, or to the Executive Director / CEO where there is no CFO. Authority covers accounting operations across the organization.
Core responsibilities
- Manages the general ledger and monthly close
- Prepares financial statements and supports the annual audit
- Oversees payroll, payables and receivables
- Tracks restricted funds and grant spending
- Prepares data for the Form 990 and federal single audit
- Maintains internal controls
How it differs
The CFO / Head of Finance owns financial strategy and board relations. The Director of Finance may be similar or higher depending on the organization.
By organization size
In small organizations the Controller may be the top finance employee. In large ones the role leads an accounting team under a CFO.
Filings from the last five years mapped to this role commonly report titles such as: Controller; Comptroller; Financial Controller; Assistant Controller; Corporate Controller; VP Controller
See what this role pays
Median reported total compensation, nationally: $151,000. Based on 8,091 IRS Form 990 filings, fiscal years 2021–2025.
This median spans organizations of every budget size and sector, so it will not match a benchmark for one organization.
State pay pages for this role: California, Michigan, New York, Pennsylvania, Tennessee, Texas.
Benchmark pay for this role