Dan Busby is a certified public accountant with a master's degree in business from Emporia State University. He has worked as controller of a university medical center, partner-founder of a CPA firm, and chief financial officer for a religious denomination. He currently serves as president of ECFA (Evangelical Council for Financial Accountability), Winchester, Virginia, and he is coauthor of The Christian's Guide to Worry-Free Money Management. J. Michael Martin is an attorney with a Juris Doctor from Regent University School of Law, where he was editor-in-chief of the Regent University Law Review, and has an undergraduate degree in government from Oral Roberts University. He is passionate about helping churches and other Christ-centered organizations comply with ECFA standards. He currently serves as vice-president and legal counsel for ECFA, Winchester, Virginia. John Van Drunen is an attorney and a certified public accountant with a juris Doctor from Regent University School of Law and accounting degree from Anderson University.

He has devoted much of his time to working in tax-exempt tax policy and other nonprofit related matters. He currently serves as executive vice-president and general counsel for ECFA, Winchester, Virginia.