The CALL 
The information on this page was last updated 2/2/2026. If you see errors or omissions, please email: [email protected]
Summary
The CALL is a non-profit organization that mobilizes local churches to serve local children and youth placed in foster care. We provide a way for Christians to invite the mission field into their homes, to serve those most vulnerable in their communities. The CALL partners with the Division of Children and Family Services to recruit, train and support foster and adoptive families for children and teens in foster care. Our hope is to see a day where there are no children in Arkansas waiting for families. Because what children and youth in foster care need most is a family to care for them as they heal from abuse or neglect.
Contact information
Mailing address:
The CALL
P.O. Box 25524
Little Rock, AR 72221
Website: thecallinarkansas.org
Phone: (501)907-1048
Email: [email protected]
Organization details
EIN: 208866268
CEO/President: Christen Butler
Chairman: Elizabeth Burns Anderson
Board size: 9
Founder:
Ruling year: 2007
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: Yes
Member of ECFA since: 2016
Purpose
Our vision is to have no waiting children in foster care in Arkansas.
Mission statement
Our mission is to educate, equip and encourage the Christian community to provide a future and a hope for children in foster care in Arkansas.
Statement of faith
Articles
| 5/22/2026 | Living Proof Ministries Drops to Zero Stars for Financial Efficiency |
| 4/10/2026 | At Least Eight Ministries Resign From ECFA in Recent Weeks |
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
C
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Adoption/Foster Care
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 176 of 1420 | 12 of 58 |
| Fund acquisition rating | | 208 of 1420 | 7 of 58 |
| Resource allocation rating | | 107 of 1420 | 10 of 58 |
| Asset utilization rating | | 804 of 1421 | 32 of 58 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 10% | 3% | 3% | 3% | 3% | 3% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 5% | 3% | 3% | 3% | 3% | 3% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 67% | 96% | 92% | 101% | 98% | 99% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 6% | 3% | 3% | 4% | 4% | 4% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 33% | 4% | 8% | -1% | 2% | 1% |
| Operating ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Program expense ratio Program expense ratio = Program services / Total expenses | 80% | 88% | 88% | 86% | 84% | 84% |
Spending ratio Spending ratio = Total expenses / Total revenue | 98% | 97% | 76% | 76% | 79% | 61% |
Program output ratio Program output ratio = Program services / Total revenue | 74% | 86% | 67% | 65% | 67% | 51% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 2% | 3% | 24% | 24% | 21% | 39% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 1% | 2% | 17% | 17% | 15% | 38% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 12% | 9% | 9% | 10% | 12% | 11% |
| Investing ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.76 | 0.58 | 0.50 | 0.50 | 0.55 | 0.57 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.74 | 1.27 | 1.13 | 1.14 | 1.11 | 1.08 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.54 | 0.74 | 0.56 | 0.57 | 0.61 | 0.62 |
| Liquidity ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Current ratio Current ratio = Total current assets / Total current liabilities | 12.12 | 31.74 | 50.72 | 73.16 | 77.25 | 82.28 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.08 | 0.03 | 0.02 | 0.01 | 0.01 | 0.01 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 6.91 | 15.70 | 20.96 | 20.68 | 19.28 | 19.17 |
| Solvency ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 8% | 9% | 6% | 6% | 1% | 1% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 111% | 156% | 189% | 188% | 179% | 173% |
Financials
| Balance sheet | |||||
| Assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Cash | $4,154,492 | $4,683,788 | $3,798,164 | $3,082,805 | $2,689,533 |
| Receivables, inventories, prepaids | $250,454 | $25,349 | $70,645 | $63,721 | $65,941 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $4,404,946 | $4,709,137 | $3,868,809 | $3,146,526 | $2,755,474 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $813,147 | $371,368 | $342,645 | $342,363 | $221,192 |
| Other long-term assets | $356,103 | $255,794 | $196,210 | $5,198 | $3,038 |
| Total long-term assets | $1,169,250 | $627,162 | $538,855 | $347,561 | $224,230 |
| Total assets | $5,574,196 | $5,336,299 | $4,407,664 | $3,494,087 | $2,979,704 |
| Liabilities | 2024 | 2023 | 2022 | 2021 | 2020 |
| Payables and accrued expenses | $93,099 | $92,842 | $52,883 | $40,733 | $33,488 |
| Other current liabilities | $45,700 | $0 | $0 | $0 | $0 |
| Total current liabilities | $138,799 | $92,842 | $52,883 | $40,733 | $33,488 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $346,050 | $245,945 | $190,862 | $0 | $0 |
| Total long-term liabilities | $346,050 | $245,945 | $190,862 | $0 | $0 |
| Total liabilities | $484,849 | $338,787 | $243,745 | $40,733 | $33,488 |
| Net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Without donor restrictions | $4,574,542 | $4,238,833 | $4,159,019 | $3,425,437 | $2,923,013 |
| With donor restrictions | $514,805 | $758,679 | $4,900 | $27,917 | $23,203 |
| Net assets | $5,089,347 | $4,997,512 | $4,163,919 | $3,453,354 | $2,946,216 |
| Revenues and expenses | |||||
| Revenue | 2024 | 2023 | 2022 | 2021 | 2020 |
| Total contributions | $3,234,059 | $3,202,998 | $2,944,345 | $2,400,727 | $2,779,079 |
| Program service revenue | $35,843 | $46,448 | $31,359 | $69,148 | $26,319 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $127,574 | $25,050 | $12,062 | $9,366 | $9,746 |
| Other revenue | ($45,864) | $201,660 | ($63,003) | ($39,276) | ($6,294) |
| Total other revenue | $117,553 | $273,158 | ($19,582) | $39,238 | $29,771 |
| Total revenue | $3,351,612 | $3,476,156 | $2,924,763 | $2,439,965 | $2,808,850 |
| Expenses | 2024 | 2023 | 2022 | 2021 | 2020 |
| Program services | $2,867,196 | $2,313,635 | $1,907,876 | $1,631,412 | $1,434,120 |
| Management and general | $292,704 | $237,071 | $219,846 | $223,768 | $195,807 |
| Fundraising | $99,877 | $91,857 | $86,476 | $77,647 | $73,621 |
| Total expenses | $3,259,777 | $2,642,563 | $2,214,198 | $1,932,827 | $1,703,548 |
| Change in net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Surplus (deficit) | $91,835 | $833,593 | $710,565 | $507,138 | $1,105,302 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $91,835 | $833,593 | $710,565 | $507,138 | $1,105,302 |
Compensation
| Name | Title | Compensation |
| Christen Butler | Executive Director | $124,698 |
| Martha Poe | Finance Director | $65,135 |
Compensation data as of: 12/31/2024
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 2/2/2026. To update the information below, please email: [email protected]
History
Program accomplishments
3,035 Homes Opened
2,188 Adopted by The CALL Families
30,810 Children Cared by The CALL Family