RUSSY D. SUMARIWALLA is former president and CEO of United Way International and has been a leader in the nonprofit sector for over thirty years. He is the author of several publications, including the first and second editions of United Way of America's Accounting and Financial Reporting Guide. He was also the project director for the 1988 edition of Standards of Accounting and Financial Reporting for Voluntary Health and Welfare Organizations, also known as "The Black Book."

WILSON C. LEVIS is manager of the Nonprofit Management Group in the School of Public Affairs, Baruch College, the City University of New York. He also serves as project manager for Baruch College's quality reporting projects. He is former vice president of the National Charities Information Bureau.