Arts, Entertainment, and Recreation ·NAICS 7139

NAICS 7139 · IRS SOI (C corp) · Census CBP 2023

Other Amusement and Recreation Industries - Industry Benchmarks

$26,185/yr average annual pay, with 10,919 SBA loans on record for NAICS 7139.

3.8%
Arts, Entertainment, and Recreation sector margin: 1.4M
Workers employed: $26,185/yr
Avg payroll / employee: $6.3B
SBA lending, FY20–26

Data updated August 2026

The verdict · NAICS 7139

California leads Other Amusement and Recreation Industries 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): 1.4M
Workers employed (Census CBP): $26,185/yr
Avg payroll / employee: $6.3B
SBA lending, FY20–26

Use Other Amusement and Recreation Industries's NAICS benchmark as a comparison point, not a forecast for one business.

Other Amusement and Recreation Industries 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 Other Amusement and Recreation Industries

Other Amusement and Recreation Industries sits inside Arts, Entertainment, and Recreation, a sector that runs a 3.8% net margin overall.

81,659 establishments employ 1,426,535 workers (17.5/location) at $26,185/yr average annual pay. California leads employment, followed by Florida and Texas.

Other Amusement and Recreation Industries sits in the 92nd percentile for employment among 4-digit NAICS industries with reported data.

Employment

1,426,535

Total employees (Census CBP)

Avg Payroll / Employee

$26,185/yr

Annual compensation

Establishments

81,659

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment increased by 114,547; establishment count increased by 1,687. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.

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Workforce scale

Establishment size, Other Amusement and Recreation Industries (Census SUSB)

Financial Detail

Annual Payroll (Total): $37.4B
Avg Employees per Establishment: 17.5

Sub-Industries

Industry	Profit Margin	Employment	Avg Payroll/Emp
All Other Amusement and Recreation Industries NAICS 71399	N/A	223,158	$27,145/yr
Bowling Centers NAICS 71395	N/A	63,860	$22,130/yr
Fitness and Recreational Sports Centers NAICS 71394	N/A	708,273	$19,070/yr
Golf Courses and Country Clubs NAICS 71391	N/A	324,224	$40,974/yr
Marinas NAICS 71393	N/A	32,549	$51,257/yr
Skiing Facilities NAICS 71392	N/A	74,471	$19,110/yr

Top States by Employment

State	Employment	Establishments	Annual Payroll	Avg Payroll/Emp
California	161,279	8,527	$4.6B	$28,400/yr
Florida	110,102	5,482	$3.4B	$30,758/yr
Texas	105,360	5,826	$2.6B	$25,102/yr
New York	76,747	5,155	$2.6B	$33,861/yr
Pennsylvania	55,463	3,259	$1.4B	$24,559/yr
Illinois	52,274	3,011	$1.4B	$26,896/yr
North Carolina	49,422	2,692	$1.1B	$23,118/yr
New Jersey	46,596	2,561	$1.3B	$28,115/yr
Ohio	44,489	2,692	$990.4M	$22,261/yr
Colorado	43,595	1,998	$1.3B	$29,051/yr

Showing top 10 of 51 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

10,919

Total Loan Volume

$6.3B

Avg Loan Size

$580K

Jobs Supported

128,968

Program Breakdown

7(a) 9,795 (90%)

504 1,124 (10%)

Top SBA Lender

The Huntington National Bank

1,872 loans in this industry

New Business Share

61.1% of borrowers were new/startup businesses

Annual Lending Trend (7 yrs)

2020

1,275

2021

1,291

2022

1,445

2023

1,838

2024

2,052

2025

2,604

2026

414

View SBA lending rankings →

Frequently Asked Questions

How profitable is Other Amusement and Recreation Industries?

IRS SOI doesn't publish margin data at the NAICS 7139 level. California 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 Other Amusement and Recreation Industries?

81,659 business establishments. Together they employ 1,426,535 workers.

What is the average payroll per employee in Other Amusement and Recreation Industries?

$26,185/yr average annual pay per employee. Businesses average 17.5 employees per establishment.

Which states have the most Other Amusement and Recreation Industries employment?

California leads with 161,279 workers. Florida (110,102) and Texas (105,360) round out the top three.

How much SBA lending does Other Amusement and Recreation Industries receive?

Other Amusement and Recreation Industries businesses received 10,919 SBA loans totaling $6.3 billion between FY2020 and FY2026. The average loan size was $580K. These loans supported 128,968 jobs at origination. Most lending (90%) came through the SBA 7(a) program.

Nationwide industries with similar benchmark drivers

Two IRS/Census peer sets for Other Amusement and Recreation Industries, both at NAICS level 4 and excluding this code so the neighborhoods are not self-links.

According to Census County Business Patterns 2023, Other Amusement and Recreation Industries ranks #20 of 259 U.S. industries at the 4-digit NAICS level by total employment.

Similar workforce scale

Nearest peer industries by ABS(Census employment) (1,426,535 here).

Nursing Care Facilities (Skilled Nursing Facilities) 1,426,754 Outpatient Care Centers 1,345,946 Agencies, Brokerages, and Other Insurance Related Activities 1,310,504

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 7139 · 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 Accessed 2026-07-06

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.