Community assets such as trails, parks and public open space provide numerous economic and social benefits, from improved health and reduced medical expenses to purchases at local businesses and job creation. Without access to trails, parks and open space, these benefits would be greatly diminished. This report summarizes the return on investment for community assets in the Matanuska-Susitna (Mat-Su) Basin of south-central Alaska, including social (recreation, tourism, human health, public safety, subsistence, culture, and history) and economic (business, tax revenues, taxpayer savings) benefits.