ECFA Staff

Operating Officers


Dan Busby, President

Dan Busby, President of ECFA (Evangelical Council for Financial Accountability), has been involved in the work of the churches and nonprofit organizations for his entire career.

On staff with ECFA since 1998, he was named ECFA’s Acting President in March 2008 and later was selected as President.  He served as a member of the Commission on Accountability and Policy for Religious Organizations, a national legislative advisory commission convened to address legislative proposals for the nonprofit sector in response to a request by Senator Charles Grassley, a member of the U.S. Senate Finance Committee.

Dan served 110 man-years on nonprofit boards and is a past national board member of the Christian Management Association.  He is a prolific author on nonprofit issues and is a frequent speaker at nonprofit conferences.

His two tax and finances books for ministers and churches have been annually revised and published since 1991: the Zondervan Minister’s Tax & Financial Guide and the Zondervan Church and Nonprofit Tax & Financial Guide. The Guides have been co-authored by Michael Martin and John Van Drunen in recent years.  He co-authored A Christian’s Guide to Worry-free Money Management. He authored Donor-Restricted Gifts Simplified and TRUST, The Firm Foundation for Kingdom Fruitfulness.  Messrs. Busby, Martin and Van Drunen’s most recent book is The Guide to Charitable Giving for Churches and Ministries. 

For each of the years 2010 through 2015, the NonProfit Times presented Dan with the NPT Power and Influence Top 50 Award, recognizing him as one of the 50 most influential nonprofit executives in the sector.

Mr. Busby is a graduate of Emporia State University, Emporia, Kansas, with a Master’s degree. He and his wife, Claudette, have two children and two grandchildren.


John Van Drunen, Executive Vice President and General Counsel

John Van Drunen is ECFA executive vice president and general counsel with a bachelor of arts in accounting, magna cum laude, from Anderson University and a juris doctor from Regent University School of Law. His responsibilities at ECFA primarily relate to managing the compliance program and writing and speaking on technical nonprofit issues.

John has received many awards, including The Virginia Bar Association recognition for his pro bono work during his tenure as a law student. This work included working with nonprofit organizations and assisting low-income individuals by preparing their taxes through the IRS V.I.T.A. program.

Beginning with the 2010 edition, John co-authored the Zondervan Minister’s Tax & Financial Guide and the Zondervan Church and Nonprofit Tax & Financial Guide with ECFA President, Dan Busby, and Michael Martin, ECFA vice president and legal counsel.


Kim Sandretzky, Vice President of Communications

Kim Sandretzky is ECFA’s vice president of communications. She has been serving ECFA in a wide range of responsibilities since 2008, coordinating special projects in the area of communications.

Kim leads a team who is responsible for communicating to help expand public awareness of ECFA member accreditation through advertising and the member profile on the ECFA website. She assisted in getting the ServantMatch program off the ground and continues to promote the member donor projects through the ServantMatch program.

Prior to joining ECFA, Kim and her husband were church planters in the country of Hungary. They continue to promote church plants in the U.S. and have a passion for reaching the next generation for Christ.


Michael Martin, Vice President and Legal Counsel

Michael Martin serves as ECFA’s vice president and legal counsel. He graduated with a bachelor of arts in government, summa cum laude, from Oral Roberts University and a juris doctor from Regent University School of Law, where he was editor-in-chief of the Regent University Law Review.

Michael is passionate about helping churches and ministries with legal and tax-related issues and compliance with ECFA standards. In addition to authoring and reviewing articles and other resources featured in ECFA publications, he assists with member compliance and leads ECFA's church initiative.

Beginning with the 2013 edition, Michael co-authored the Zondervan Minister’s Tax & Financial Guide and the Zondervan Church and Nonprofit Tax & Financial Guide with ECFA President Dan Busby and ECFA Executive Vice President John Van Drunen.

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