Needs assessment documents from a nationwide sample of agencies which plan for the elderly were found to result in various combinations of five types of conclusions (population description, problems of the target population, description of available services, determination of unmet need, and priority determination). The strengths and weaknesses of different methodological approaches in relation to each type of conclusion and the extent to which the documents used methodological approaches applicable to the conclusions they produced are discussed. Suggestions for improving needs assessment through the matching of conclusions and methods are made.