Arts, Entertainment, and Recreation ·NAICS 7115

2026 data Public-data reference. IRS SOI · Census CBP · 2023 Unknown margin

Arts, Entertainment, and Recreation — Industry Benchmarks

Profit margins, payroll, employment, and SBA lending for Arts, Entertainment, and Recreation (NAICS 7115). Cross-checked against IRS SOI 2023 and Census County Business Patterns. Refreshed as new data lands.

Arts, Entertainment, and Recreation (NAICS 7115) does not have profit margin data available in the current IRS SOI release.

Benchmarking Insights for Arts, Entertainment, and Recreation

When you read the financial profile for Arts, Entertainment, and Recreation, the number only becomes actionable when paired with scale. This industry sits inside the broader Arts, Entertainment, and Recreation sector and reports N/A of aggregate annual receipts. Owners comparing their own books should read the margin as a midpoint — smaller operators typically run several points below the aggregate because fixed overhead (rent, software, insurance) consumes a larger share of lower revenue bases. Treat the industry figure as a ceiling calibrated by businesses that have already achieved operating leverage.

Labor economics tell the second half of the story. Census CBP shows 38,677 active establishments employing N/A workers. Texas leads the geographic distribution of employment, with Illinois and Pennsylvania rounding out the top three concentrations. Headcount density matters because thin-margin industries only clear the cash-flow bar when establishments reach the staffing level where fixed costs amortize — a useful cross-check against the margin line above.

Capital access is the third lens. SBA 7(a) and 504 approvals for this industry totaled 723 loans worth $220 million between FY2020 and FY2025, supporting 2,739 jobs at origination. The average ticket size — $305K — signals the typical capital gap operators bridge when expanding. Wells Fargo Bank National Association ranks as the most active SBA lender serving this NAICS code. Use this alongside the IRS and Census figures to decide whether your own plan should target operational efficiency, workforce expansion, or financed growth.

Profit Margin

N/A

Net income ÷ total receipts (IRS SOI)

Total Receipts

N/A

Annual revenue (IRS SOI)

Net Income

N/A

Pre-tax net income

Employment

N/A

Total employees (Census CBP)

Avg Payroll / Employee

N/A

Annual compensation

Establishments

38,677

Business locations

Financial Detail

Total Tax Returns Filed
N/A
Total Deductions
N/A
Avg Receipts per Business
N/A
Annual Payroll (Total)
$10.3B
Avg Employees per Establishment
N/A

Sub-Industries

Industry Profit Margin
Arts, Entertainment, and Recreation

NAICS 71151

N/A

Top States by Employment

State Employment
Texas 2,751
Illinois 1,509
Pennsylvania 1,385
Tennessee 1,323
Massachusetts 879
Oregon 615
Connecticut 363
District of Columbia 251
Alabama 237
Arkansas 206

Showing top 10 of 51 states

SBA Lending Activity

FY2020–2025

Small Business Administration 7(a) and 504 loan data for this industry. Source: SBA FOIA dataset.

SBA Loans Approved

723

FY2020–2025

Total Loan Volume

$220M

7(a) + 504 programs

Avg Loan Size

$305K

Per approved loan

Jobs Supported

2,739

Reported at origination

Program Breakdown

7(a) Loans 626 loans (87%)
504 Loans 97 loans (13%)

Top SBA Lender

Wells Fargo Bank National Association

62 loans in this industry

New Business Share

19.9% of borrowers were new/startup businesses

Annual Lending Trend

FY2020
68 loans
FY2021
69 loans
FY2022
92 loans
FY2023
126 loans
FY2024
176 loans
FY2025
165 loans
FY2026
27 loans

SBA fiscal year runs Oct–Sep. FY2025 = partial year through Sep 2025.

Source: SBA 7(a) and 504 FOIA dataset · FY2020–FY2025 · View SBA lending rankings →

Frequently Asked Questions

What is the average revenue for Arts, Entertainment, and Recreation?
Revenue data for Arts, Entertainment, and Recreation (NAICS 7115) is not available in the current IRS SOI dataset.
How profitable is Arts, Entertainment, and Recreation?
Profitability data for Arts, Entertainment, and Recreation is not available in the current dataset.
How many businesses are in Arts, Entertainment, and Recreation?
There are 38,677 business establishments in Arts, Entertainment, and Recreation (NAICS 7115) according to Census Bureau County Business Patterns 2023 data.
What is the average payroll per employee in Arts, Entertainment, and Recreation?
Average payroll data for Arts, Entertainment, and Recreation is not available in the current Census CBP dataset.
Which states have the most Arts, Entertainment, and Recreation employment?
Texas leads in Arts, Entertainment, and Recreation employment with 2,751 workers. Illinois (1,509) and Pennsylvania (1,385) round out the top three. These figures come from the Census Bureau County Business Patterns 2023 survey.
How much SBA lending does Arts, Entertainment, and Recreation receive?
Arts, Entertainment, and Recreation businesses received 723 SBA loans totaling $220 million between FY2020 and FY2025. The average loan size was $305K. These loans supported 2,739 jobs at origination. Most lending (87%) came through the SBA 7(a) program.
Disclaimer: PlainBizBench provides publicly available IRS and Census data for informational purposes only. This is not financial, tax, or business advice. Consult a qualified accountant or financial advisor for business-specific guidance.

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

NAICS 7115 · Data year: 2023

Related

Data sourced from official public datasets. See our methodology for details. Retrieved and formatted by PlainBizBench Editorial

Source: U.S. Census Bureau — County Business Patterns / SUSB Industry employment scale, payroll, and firm-size benchmarks · 2025