Arts, Entertainment, and Recreation ·NAICS 71394

NAICS 71394 · IRS SOI (C corp) · Census CBP 2023

Fitness and Recreational Sports Centers - Industry Benchmarks

$19,070/yr average annual pay, with 7,382 SBA loans on record for NAICS 71394.

3.8%
Arts, Entertainment, and Recreation sector margin
708K
Workers employed
$19,070/yr
Avg payroll / employee
$3.5B
SBA lending, FY20–26

Data updated August 2026

The verdict · NAICS 71394

California leads Fitness and Recreational Sports Centers 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)
708K
Workers employed (Census CBP)
$19,070/yr
Avg payroll / employee
$3.5B
SBA lending, FY20–26

Use Fitness and Recreational Sports Centers's NAICS benchmark as a comparison point, not a forecast for one business.

Fitness and Recreational Sports Centers 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 Fitness and Recreational Sports Centers

Fitness and Recreational Sports Centers sits inside Arts, Entertainment, and Recreation, a sector that runs a 3.8% net margin overall.

41,556 establishments employ 708,273 workers (17.0/location) at $19,070/yr average annual pay. California leads employment, followed by Texas and New York.

Fitness and Recreational Sports Centers sits in the 93rd percentile for employment among 5-digit NAICS industries with reported data.

Employment

708,273

Total employees (Census CBP)

Avg Payroll / Employee

$19,070/yr

Annual compensation

Establishments

41,556

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment increased by 58,309; establishment count increased by 770. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.

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Workforce scale

Financial Detail

Annual Payroll (Total)
$13.5B
Avg Employees per Establishment
17.0

Sub-Industries

Industry Profit Margin
Fitness and Recreational Sports Centers

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

SBA FY2020–2026

SBA Loans Approved

7,382

Total Loan Volume

$3.5B

Avg Loan Size

$470K

Jobs Supported

73,642

Program Breakdown

7(a) 6,770 (92%)
504 612 (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 (7 yrs)

2020
923
2021
873
2022
968
2023
1,246
2024
1,379
2025
1,716
2026
277

Frequently Asked Questions

How profitable is Fitness and Recreational Sports Centers?
IRS SOI doesn't publish margin data at the NAICS 71394 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 Fitness and Recreational Sports Centers?
41,556 business establishments. Together they employ 708,273 workers.
What is the average payroll per employee in Fitness and Recreational Sports Centers?
$19,070/yr average annual pay per employee. Businesses average 17.0 employees per establishment.
Which states have the most Fitness and Recreational Sports Centers employment?
California leads with 86,970 workers. Texas (53,039) and New York (45,436) round out the top three.
How much SBA lending does Fitness and Recreational Sports Centers receive?
Fitness and Recreational Sports Centers businesses received 7,382 SBA loans totaling $3.5 billion between FY2020 and FY2026. The average loan size was $470K. These loans supported 73,642 jobs at origination. Most lending (92%) came through the SBA 7(a) program.

Nationwide industries with similar benchmark drivers

Two IRS/Census peer sets for Fitness and Recreational Sports Centers, both at NAICS level 5 and excluding this code so the neighborhoods are not self-links.

According to Census County Business Patterns 2023, Fitness and Recreational Sports Centers ranks #41 of 551 U.S. industries at the 5-digit NAICS level by total employment.

Similar workforce scale

Nearest peer industries by ABS(Census employment) (708,273 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 71394 · 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.

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.