logoCMB Financial Corp.

Are we the best? Find out!

CMB Financial services 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 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 156 and mortgage servicing valuation

In March 2006, FASB issued an amendment to FASB 140, which generally became effective for fiscal years beginning 01/01/2007.


This imposed new requirements for accounting for OMS/MSA's (loans sold with servicing rights retained).


It also offered different methods of accounting for the income generated from mortgage servicing, some of which were clearly advantageous to servicers.


Combined with FASB 140, these accounting treatments are mandatory, not optional.



CMB Monthly OMS Report

New - CMB Analysis of MPF Program

New - CMB MPF Credit Review


FAQ - Valuing Mortgage Servicing


CMB Blog