Community development through tourism has attracted much attention from both practitioners and scholars. Tourism is believed to be
able to rejuvenate deteriorating local communities through positive economic effects; particularly, it has the potential to revitalize local
economies. However, tourism alone cannot improve communities because many issues hamper the management of community
development and evaluation of its sustainability. This study examines the strategic planning of community development through tourism in
Puerto Plata, the Dominican Republic, where an international cooperation project by the Japanese International Cooperation Agency was
started in November 2009. We use a tentative evaluation methodology based on the nature of balance sheet to determine the potential of
communities and outcomes of the development.