Living Waters Publications supplies much of the material that Ray Comfort churns out.

For 2006 Living Waters Publications sold 4.5 million dollars worth of merchandise that only cost the organization 1.9 million (a 137% markup). Living waters also took in $736,472 in donations. This gave the org a net revenue of 3.3 million to be added to the 1.4 million it had in the bank at the beginning of the year. The expenditures for 2006 list fund raising receiving 1.2%, program services receiving 24.5%, and managerial and general receiving 74.1% of the 3 million spent. IMHO, if you are running a nonprofit and only 24% of your expenditures are going to the programs and services the org was created to address, and 74% are going to Managerial and General expenses, you're doin' it wrong. [1]

Despite the reassuring name much of the material is about frightening victims committed followers over Hell, making followers feel guilty over minor wrongs etc.

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