This document presents guidelines for creating a master plan for community parks and recreation programs. The master plan is a written document used by community decision makers to provide a consistent 5 to 10 year parks and recreation plan. Chapters provide information on: (1) definition and general description of master plans; (2) goals and objectives; (3) supply analysis; (4) population analysis; (5) demand analysis; (6) standards analysis; (7) agency action plans; (8) expenditure analysis; (9) priority-criterion ranking system; and (10) the master plan document. An information management tool, Program Evaluation and Review Techniques for the Master Plan Scheduling (PERT), created for the administrator with start-up phase problems, is also presented. Worksheets for supply analysis and identification of goals and objectives are appended. (CB)