Manufacturing ·NAICS 33791

NAICS 33791 · IRS SOI 2023 · Census CBP

Mattress Manufacturing - Industry Benchmarks

$53,249/yr average annual pay, with 30 SBA loans on record for NAICS 33791.

385
Establishments
22K
Workers employed
$53,249/yr
Avg payroll / employee
$40M
SBA lending, FY20–26

Data updated July 2026

The verdict · NAICS 33791

California leads Mattress Manufacturing activity nationally, across 385 establishments employing 22K workers. IRS SOI doesn't publish margin data at this NAICS level.

385
Business establishments (Census)
22K
Workers employed (Census CBP)
$53,249/yr
Avg payroll / employee
$40M
SBA lending, FY20–26

Benchmarking Insights for Mattress Manufacturing

Mattress Manufacturing sits inside Manufacturing.

385 establishments employ 22,226 workers (57.7/location) at $53,249/yr average annual pay. California leads employment, followed by Texas and Florida.

Employment

22,226

Total employees (Census CBP)

Avg Payroll / Employee

$53,249/yr

Annual compensation

Establishments

385

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment decreased by 1,450; establishment count decreased by 18. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.

Workforce scale

Financial Detail

Annual Payroll (Total)
$1.2B
Avg Employees per Establishment
57.7

Sub-Industries

Industry Profit Margin
Mattress Manufacturing

NAICS 337910

N/A

Top States by Employment

State Employment
California 2,087
Texas 1,799
Florida 1,373
Arizona 889
Ohio 795
South Carolina 711
Pennsylvania 710
New York 634
New Jersey 606
Illinois 559

Showing top 10 of 33 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

30

Total Loan Volume

$40M

Avg Loan Size

$1334K

Jobs Supported

465

Program Breakdown

7(a) 23 (77%)
504 7 (23%)

Top SBA Lender

First Bank of the Lake

5 loans in this industry

New Business Share

26.7% of borrowers were new/startup businesses

Annual Lending Trend (6 yrs)

2020
2
2021
5
2022
6
2023
6
2024
6
2025
5

Frequently Asked Questions

How many businesses are in Mattress Manufacturing?
385 business establishments. Together they employ 22,226 workers.
What is the average payroll per employee in Mattress Manufacturing?
$53,249/yr average annual pay per employee. Businesses average 57.7 employees per establishment.
Which states have the most Mattress Manufacturing employment?
California leads with 2,087 workers. Texas (1,799) and Florida (1,373) round out the top three.
How much SBA lending does Mattress Manufacturing receive?
Mattress Manufacturing businesses received 30 SBA loans totaling $40 million between FY2020 and FY2026. The average loan size was $1334K. These loans supported 465 jobs at origination. Most lending (77%) came through the SBA 7(a) program.

Comparable industry benchmarks

These links are calculated from the current national dataset. They are comparison paths, not recommendations or evidence that businesses operate alike.

How this ranks: Its Census employment total exceeds 19% of that same 551-industry cohort. Calculated by ranking this industry's reported value against every other industry at the same NAICS digit-level, not the whole dataset: comparing a 6-digit detail industry to a 2-digit sector would mix incompatible scales.

Closest workforce scale

Same NAICS detail level, ordered by the smallest difference in reported Census employment.

Benchmarking Mattress Manufacturing

Disclaimer: Public IRS/Census data, not financial or tax advice. See our full disclaimer.

Sources: IRS Statistics of Income (SOI) Business Tax Statistics · Census Bureau County Business Patterns 2023

NAICS 33791 · Data year: 2023

According to the U.S. Census Bureau, which released its 2023 County Business Patterns dataset in June 2025, PlainBizBench benchmarks 2,002 U.S. industries against Internal Revenue Service Statistics of Income data. See our methodology for the full compilation process.

Source: U.S. Census Bureau, County Business Patterns / SUSB Industry employment scale, payroll, and firm-size benchmarks · 2023

Every figure on PlainBizBench is rendered directly from federal source data, no number is typed in by an editor. This page aggregates profit-margin, payroll, entity-type, and SBA-lending benchmarks for this industry, live from the dataset. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.

Disclaimer: Public IRS/Census data, not financial or tax advice. See our full disclaimer.