Our Financial Planning Model predicts institutional income and expense over periods of five years. It is a fixed and variable income/cost spreadsheet model composed of simple and complex algebraic formulas that offer straight-line predictions. We test the model using historical audited and institutional financial information. When we are confident that we can accurately “predict the past,” we enter assumptions for the future. The model is more precise in the near term than the long term since we cannot predict all eventualities. The development of this model requires some effort on the part of the business office staff to conduct data gathering.