This article examines the steps in creating a facilities master plan. The facilities master plan is a long-range look at the development of one's facilities, combined with an implementation plan that indicates the steps, sequence and costs to get one there. There are three basic steps: (1) analyzing what one has (assessing one's facilities to determine the cost necessary to renovate and upgrade one's buildings and systems to "like-new" condition and looking at the quality of the academic space to determine if additional money should be included to reprogram spaces to make them more appropriate for delivering curriculum using current technology and pedagogy); (2) determining what one needs in the future (projecting future enrollment and determining the number and type of programs one will offer); and (3) creating the plan to transition of one's school from today to tomorrow (prioritizing needs and matching them up with differing financing models, looking at reserves available, bonding capacity and other sources of revenue). It is concluded that building a plan for the future requires a solid foundation. The work one does in creating the facilities master plan becomes the foundation upon which one will build one's vision of the future. [For the first article in "Techniques" series, Improving Environments for Learning, see EJ751440.]