Arts, Entertainment, and Recreation ·NAICS 71394

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 71394). Cross-checked against IRS SOI 2023 and Census County Business Patterns. Refreshed as new data lands.

Arts, Entertainment, and Recreation (NAICS 71394) does not have profit margin data available in the current IRS SOI release. Census Bureau data identifies 41,556 business establishments employing 708,273 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 41,556 active establishments employing 708,273 workers, averaging 17.0 employees per location and paying $19,070/yr per employee annually. California leads the geographic distribution of employment, with Texas and New York 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 7,382 loans worth $3.5 billion between FY2020 and FY2025, supporting 73,642 jobs at origination. The average ticket size — $470K — signals the typical capital gap operators bridge when expanding. The Huntington National Bank 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

708,273

Total employees (Census CBP)

Avg Payroll / Employee

$19,070/yr

Annual compensation

Establishments

41,556

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)
$13.5B
Avg Employees per Establishment
17.0

Sub-Industries

Industry Profit Margin
Arts, Entertainment, and Recreation

NAICS 713940

N/A

Top States by Employment

State Employment
California 86,970
Texas 53,039
New York 45,436
Florida 39,978
Illinois 32,618
New Jersey 28,262
Pennsylvania 27,888
Massachusetts 25,109
North Carolina 23,688
Ohio 22,860

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

7,382

FY2020–2025

Total Loan Volume

$3.5B

7(a) + 504 programs

Avg Loan Size

$470K

Per approved loan

Jobs Supported

73,642

Reported at origination

Program Breakdown

7(a) Loans 6,770 loans (92%)
504 Loans 612 loans (8%)

Top SBA Lender

The Huntington National Bank

1,277 loans in this industry

New Business Share

63.9% of borrowers were new/startup businesses

Annual Lending Trend

FY2020
923 loans
FY2021
873 loans
FY2022
968 loans
FY2023
1,246 loans
FY2024
1,379 loans
FY2025
1,716 loans
FY2026
277 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 71394) 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 41,556 business establishments in Arts, Entertainment, and Recreation (NAICS 71394) according to Census Bureau County Business Patterns 2023 data. These establishments collectively employ 708,273 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 $19,070/yr, based on Census Bureau County Business Patterns data. Businesses in this industry average 17.0 employees per establishment. This figure includes wages, salaries, and benefits reported by employers.
Which states have the most Arts, Entertainment, and Recreation employment?
California leads in Arts, Entertainment, and Recreation employment with 86,970 workers. Texas (53,039) and New York (45,436) 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 7,382 SBA loans totaling $3.5 billion between FY2020 and FY2025. The average loan size was $470K. These loans supported 73,642 jobs at origination. Most lending (92%) 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 71394 · 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