Every organization must plan for the future. It is extremely difficult to decide what to do today if you have no idea where the agency is heading. Before beginning to plan, each agency must make an independent judgment about the plan and the planning process that will work best for them. There are no hard-and-fast rules about how to plan. Planning is a time-consuming process. Nonprofits must avoid the temptation of taking short-cuts. While a board might hold a retreat to discuss elements of the future, this can not be a substitute for a carefully thought through planning process.