The owner was just arrested as well,[1] and I'd bet that more will follow. My guess is the director of operations will get a plea deal in exchange for testifying against the others.
Yeah typically the defendant they want to testify (often the lowest-level, least-responsible defendant) is charged first. In exchange for a deal, that person will provide as much evidence as possible against everyone else.
It is interesting that this firm has an "owner" rather than a CEO and a board. It's my impression that executives and board members would be less likely to face criminal charges in this sort of situation.
[1] http://www.kansascity.com/news/article206886324.html