Assistant Controller - Billings

Kampgrounds of America, Inc. (KOA) is the world’s largest network of privately owned campgrounds and the leader in outdoor hospitality. KOA has 500+ locations across the United States and Canada including a mix of franchised and company-owned parks (OAK). Founded in 1962, the mission of KOA is “connecting people to the outdoors and each other,” and those who represent the brand share the values of being family-oriented, passionate, entrepreneurial, customer-focused, and innovative.

At KOA, we believe the outdoors is fun and for everyone. We are committed to having an environment where all are treated with dignity and respect. We strive to:

• intentionally create a sense of community and belonging for our guests, employees and franchise partners
• continually educate ourselves and expand our knowledge to foster an inclusive and supportive environment
• sustain a culture that promotes diversity of thought and experiences
• ensure everyone has the ability to experience the outdoors and that our facilities are accessible to all
• drive change in our company and industry through action and implementation

Job Title: Assistant Controller

Department (3 letter code): ACC

Reports to: Controller

FLSA Status: Exempt ☒, Non-Exempt ☐

Supervisory Responsibilities: Yes ☒, No ☐

Travel: Yes ☒, 5%, Revision date:
September 2026

Summary: Responsible for assisting the Controller with managing a high standard of accounting functions including general accounting, accounts payable, accounts receivable, and payroll. The Assistant Controller will aid in the supervision of the Payroll Manager, Payroll Specialist, Accounting Manager, and Franchisee Accounting Coordinator. The Assistant Controller will also help the Chief Financial Officer with the annual budget and other projects as requested, as well as work with external auditors and consultants.

Works actively with the senior leaders as requested to communicate and coordinate accounting functions which affect all departments.

Essential Duties and Responsibilities:

• Coordinate the monthly closing process ensuring the accuracy and timeliness of the monthly financial reports for KOA and all subsidiaries.
• Review of all Corporate departments, properties and entities’ trial balances monthly.
• Calculation and posting of monthly allocations and accruals.
• Reconciliation of balance sheet accounts as assigned monthly.
• Review of balance sheet reconciliations.
• Annual detailed review of property and home office capital (fixed assets) activity.
• Analyze the monthly operating results, identifying and investigating significant variances, and provide summary tosenior management for discussion of operating results.
• Assist in preparation and review of bank debt covenants and unaudited GAAP Financial Statements quarterly to meet requirements of loan agreement(s).
• Assist in preparation and review of forecasts for financial results, debt covenants and other analytical spreadsheets and keep CFO informed as to compliance projections.
• Main contact for external contacts.
• Responsible for coordination of fieldwork with the external audit firm associated with the annual audit of KOA’s books and records and compilation of audited annual financial statements and accompanying footnotes.
• Responsible for coordination of fieldwork with external audit firm associated with annual audit of the 2% Advertising Fund.
• Responsible for coordination of fieldwork with external audit firm associated with annual review of the Canadian financial statements.
• Prepare work papers for auditors and review all work papers prepared by other accounting, payroll, finance, and risk teams.
• Review 1099 forms annually.
• Review and approval of executive and VP expense reports as delegate of CEO.
• Prepare documentation and analysis for Lease 842…