Employment
68,930
Total employees (Census CBP)
Arts, Entertainment, and Recreation ·NAICS 71111
NAICS 71111 · IRS SOI (C corp) · Census CBP 2023
Theater Companies and Dinner Theaters - Industry Benchmarks
$39,113/yr average annual pay, with 71 SBA loans on record for NAICS 71111.
- 3.8%
- Arts, Entertainment, and Recreation sector margin
- 69K
- Workers employed
- $39,113/yr
- Avg payroll / employee
- $38M
- SBA lending, FY20–26
Data updated August 2026
The verdict · NAICS 71111
New York leads Theater Companies and Dinner Theaters activity nationally. IRS SOI doesn't publish margin data at this NAICS level, but the broader Arts, Entertainment, and Recreation sector runs a 3.8% net margin.
- 3.8%
- Arts, Entertainment, and Recreation sector margin (IRS SOI)
- 69K
- Workers employed (Census CBP)
- $39,113/yr
- Avg payroll / employee
- $38M
- SBA lending, FY20–26
Use Theater Companies and Dinner Theaters's NAICS benchmark as a comparison point, not a forecast for one business.
Theater Companies and Dinner Theaters is reported here with financial measures from IRS Statistics of Income and workforce measures from Census County Business Patterns. The page keeps those source systems distinct, shows unavailable fields rather than estimating them, and links the underlying industry context so readers can compare the same NAICS activity before interpreting a margin or payroll figure.
Source: IRS SOI (C corporation headline) and Census County Business Patterns 2023
Benchmarking Insights for Theater Companies and Dinner Theaters
Theater Companies and Dinner Theaters sits inside Arts, Entertainment, and Recreation, a sector that runs a 3.8% net margin overall.
3,490 establishments employ 68,930 workers (19.8/location) at $39,113/yr average annual pay. New York leads employment, followed by California and Illinois.
Theater Companies and Dinner Theaters sits in the 48th percentile for employment among 5-digit NAICS industries with reported data.
Avg Payroll / Employee
$39,113/yr
Annual compensation
Establishments
3,490
Business locations
Release-over-release change
What changed from Census CBP 2022 to 2023
Employment increased by 5,503; establishment count decreased by 13. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.
Subscribe to this industry's release updates (RSS)Workforce scale
Financial Detail
- Annual Payroll (Total)
- $2.7B
- Avg Employees per Establishment
- 19.8
Sub-Industries
| Industry | Profit Margin |
|---|---|
| Theater Companies and Dinner Theaters NAICS 711110 | N/A |
Top States by Employment
| State | Employment |
|---|---|
| New York | 16,102 |
| California | 9,441 |
| Illinois | 3,494 |
| Texas | 3,215 |
| Pennsylvania | 2,394 |
| Washington | 2,177 |
| Missouri | 2,101 |
| Maryland | 1,562 |
| Arizona | 1,478 |
| New Jersey | 1,425 |
Showing top 10 of 51 states
SBA Lending Activity
SBA FY2020–2026SBA Loans Approved
71
Total Loan Volume
$38M
Avg Loan Size
$536K
Jobs Supported
1,061
Program Breakdown
7(a) 53 (75%)
504 18 (25%)
Top SBA Lender
Northeast Bank
5 loans in this industry
New Business Share
22.5% of borrowers were new/startup businesses
Annual Lending Trend (7 yrs)
2020 9
2021 3
2022 8
2023 10
2024 18
2025 22
2026 1
Frequently Asked Questions
How profitable is Theater Companies and Dinner Theaters?
IRS SOI doesn't publish margin data at the NAICS 71111 level. New York leads this industry nationally. The broader Arts, Entertainment, and Recreation sector runs a 3.8% net margin (IRS SOI 2013 C corp).
How many businesses are in Theater Companies and Dinner Theaters?
3,490 business establishments. Together they employ 68,930 workers.
What is the average payroll per employee in Theater Companies and Dinner Theaters?
$39,113/yr average annual pay per employee. Businesses average 19.8 employees per establishment.
Which states have the most Theater Companies and Dinner Theaters employment?
New York leads with 16,102 workers. California (9,441) and Illinois (3,494) round out the top three.
How much SBA lending does Theater Companies and Dinner Theaters receive?
Theater Companies and Dinner Theaters businesses received 71 SBA loans totaling $38 million between FY2020 and FY2026. The average loan size was $536K. These loans supported 1,061 jobs at origination. Most lending (75%) came through the SBA 7(a) program.
Nationwide industries with similar benchmark drivers
Two IRS/Census peer sets for Theater Companies and Dinner Theaters, both at NAICS level 5 and excluding this code so the neighborhoods are not self-links.
According to Census County Business Patterns 2023, Theater Companies and Dinner Theaters ranks #286 of 551 U.S. industries at the 5-digit NAICS level by total employment.
Similar workforce scale
Nearest peer industries by ABS(Census employment) (68,930 here).
Read with this industry: Industry employment trends · Arts, Entertainment, and Recreation · Rankings
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 71111 · CBP 2023 · IRS SOI
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.
Read our methodology - how this data is sourced, computed, and verified.
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.