This booklet is designed to enable Lutheran community leaders to plan the funding activities required to establish a new Lutheran high school. Treated here are the sources of funds, the relationship of those sources to each other, and the development of steps for securing funds from each source. Various types of development programs are described. The booklet points out those activities that will require funding, formulas and principles that may be used to estimate costs, and some suggestions for funding the costs incurred prior to the opening day of school. In addition suggestions are made for funding the first year the high school is in operation. (Author/MLF)