Arts, Entertainment, and Recreation ·NAICS 712130

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 712130). Cross-checked against IRS SOI 2023 and Census County Business Patterns. Refreshed as new data lands.

Arts, Entertainment, and Recreation (NAICS 712130) does not have profit margin data available in the current IRS SOI release. Census Bureau data identifies 781 business establishments employing 42,708 workers nationwide.

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 781 active establishments employing 42,708 workers, averaging 54.7 employees per location and paying $44,630/yr per employee annually. 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 16 loans worth $15 million between FY2020 and FY2025, supporting 158 jobs at origination. The average ticket size — $964K — signals the typical capital gap operators bridge when expanding. Manufacturers and Traders Trust Company 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

42,708

Total employees (Census CBP)

Avg Payroll / Employee

$44,630/yr

Annual compensation

Establishments

781

Business locations

Workforce scale

Establishment-size distribution and per-establishment headcount based on Census Statistics of US Businesses (SUSB) typical strata.

Financial Detail

Total Tax Returns Filed
N/A
Total Deductions
N/A
Avg Receipts per Business
N/A
Annual Payroll (Total)
$1.9B
Avg Employees per Establishment
54.7

Top States by Employment

State Employment
Texas 3,901
Illinois 2,288
Pennsylvania 2,078
Arizona 1,401
Tennessee 1,399
Missouri 1,228
Massachusetts 731
Maryland 542
Connecticut 519
Hawaii 504

Showing top 10 of 44 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

16

FY2020–2025

Total Loan Volume

$15M

7(a) + 504 programs

Avg Loan Size

$964K

Per approved loan

Jobs Supported

158

Reported at origination

Program Breakdown

7(a) Loans 12 loans (75%)
504 Loans 4 loans (25%)

Top SBA Lender

Manufacturers and Traders Trust Company

2 loans in this industry

New Business Share

25.0% of borrowers were new/startup businesses

Annual Lending Trend

FY2020
2 loans
FY2021
4 loans
FY2022
3 loans
FY2023
3 loans
FY2025
2 loans
FY2026
2 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 712130) 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 781 business establishments in Arts, Entertainment, and Recreation (NAICS 712130) according to Census Bureau County Business Patterns 2023 data. These establishments collectively employ 42,708 workers.
What is the average payroll per employee in Arts, Entertainment, and Recreation?
The average annual payroll per employee in Arts, Entertainment, and Recreation is $44,630/yr, based on Census Bureau County Business Patterns data. Businesses in this industry average 54.7 employees per establishment. This figure includes wages, salaries, and benefits reported by employers.
Which states have the most Arts, Entertainment, and Recreation employment?
Texas leads in Arts, Entertainment, and Recreation employment with 3,901 workers. Illinois (2,288) and Pennsylvania (2,078) 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 16 SBA loans totaling $15 million between FY2020 and FY2025. The average loan size was $964K. These loans supported 158 jobs at origination. Most lending (75%) 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 712130 · 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