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Crescent Hill at Hitchcock is an enterprise fund. What does that mean?

Governments use enterprise funds to ease the burden on taxpayers and ensure financial sustainability.

Crescent Hill at Hitchcock, previously Mt. Crescent Ski Area, was established as a county enterprise fund by the Pottawattamie County Board of Supervisors leading into the 2023-2024 ski season.

But, what does that mean for county residents? 

Pottawattamie Conservation, the county’s conservation department which manages the ski area, helps break it down: 

 

As an enterprise fund, the ski hill operates as its own standalone business.

This means that, like any other business, it relies on its revenue to pay for operating costs, including staff, benefits, equipment, utility bills, and other expenses. This is unlike other government departments, which primarily rely on taxpayer dollars to provide services.  

 

Governments commonly use enterprise funds for public services that rely on user or service charges and fees.

Some examples include sewer, water, and waste services, public transportation, public hospitals, public parking areas, and recreational facilities and parks. 

In instances where non-enterprise fund county staff contribute to operations at the ski hill (for example: human resources, buildings and grounds, and conservation), staff may bill their hours to the enterprise fund unless the work contributes to their greater role within the county. To be clear: It is common for county staff to contribute their time to an enterprise fund as it is still a county operation and contributes to the greater good for the county and its residents. 

 

Funding for public recreation is acquired through a variety of sources.

As part of its operations, Pottawattamie Conservation regularly secures private and nonprofit funding as well as state and federal grants to expand recreation services for the public. 

Acquisition funding for Crescent Hill at Hitchcock is included in the chart below, as the area is part of Hitchcock Nature Center.

Federal/State Tax Dollar Breakdown: About 1% of federal tax dollars and about 1.7% of state tax dollars are allocated towards agriculture and natural resources.

Land acquisition funding sources for Hitchcock Nature Center and Wheeler Grove. Source: Pottawattamie Conservation

 

What might future funding of the ski hill look like?

The Pottawattamie County Board of Supervisors reserves the option to financially support enterprise fund projects if doing so is determined to serve the public’s best interest. The Crescent Hill at Hitchcock (formerly Mt. Crescent) enterprise fund is currently reimbursing the county for providing the funds needed to install an advanced snowmaking system and upgrade electrical infrastructure. 

Pottawattamie Conservation is currently exploring private, nonprofit, and grant funding for potential four-season enhancements and infrastructure related to Crescent Hill at Hitchcock’s master plan, which will be released in spring 2025. Please visit www.explorecrescenthill.com for the latest.

 

Why did Pottawattamie County purchase a ski hill?

To be clear: The county did not purchase the 106-acre parcel because it contained a ski operation.

Pottawattamie County purchased the area in December 2021 as part of a long-term vision set in 1997 to expand Hitchcock Nature Center and create one of the largest nature preserves in Iowa’s globally significant Loess Hills. Click here to learn why this work is so important.

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