In any type business, whether non-profit or for-profit, a comprehensive plan that tells you where you are going and how you are going to get there is essential.
For example, check out my most recent article on Marketing for Private Schools.
Other businesses that may question the need, but would find much better overall results with a plan include Construction, Gas Stations, Charities, Dog Sitting businesses, Craft and flea market businesses - the list goes on...
If you make a great plan and measure yourself against it every single day, you will get where you are going with less effort, and less wheel spinning.