Accommodation and Food Services ·NAICS 721199

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

Accommodation and Food Services — Industry Benchmarks

Profit margins, payroll, employment, and SBA lending for Accommodation and Food Services (NAICS 721199). Cross-checked against IRS SOI 2023 and Census County Business Patterns. Refreshed as new data lands.

Accommodation and Food Services (NAICS 721199) does not have profit margin data available in the current IRS SOI release. Census Bureau data identifies 2,061 business establishments employing 12,436 workers nationwide.

Benchmarking Insights for Accommodation and Food Services

When you read the financial profile for Accommodation and Food Services, the number only becomes actionable when paired with scale. This industry sits inside the broader Accommodation and Food Services 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 2,061 active establishments employing 12,436 workers, averaging 6.0 employees per location and paying $40,309/yr per employee annually. Oregon leads the geographic distribution of employment, with Texas and Wisconsin 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 209 loans worth $151 million between FY2020 and FY2025, supporting 1,385 jobs at origination. The average ticket size — $725K — signals the typical capital gap operators bridge when expanding. Mountain America FCU 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

12,436

Total employees (Census CBP)

Avg Payroll / Employee

$40,309/yr

Annual compensation

Establishments

2,061

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)
$501.3M
Avg Employees per Establishment
6.0

Top States by Employment

State Employment
Oregon 546
Texas 450
Wisconsin 432
Tennessee 387
Minnesota 370
North Carolina 327
Utah 281
Illinois 273
Georgia 259
Montana 156

Showing top 10 of 49 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

209

FY2020–2025

Total Loan Volume

$151M

7(a) + 504 programs

Avg Loan Size

$725K

Per approved loan

Jobs Supported

1,385

Reported at origination

Program Breakdown

7(a) Loans 173 loans (83%)
504 Loans 36 loans (17%)

Top SBA Lender

Mountain America FCU

14 loans in this industry

New Business Share

49.3% of borrowers were new/startup businesses

Annual Lending Trend

FY2020
19 loans
FY2021
34 loans
FY2022
30 loans
FY2023
33 loans
FY2024
39 loans
FY2025
48 loans
FY2026
6 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 Accommodation and Food Services?
Revenue data for Accommodation and Food Services (NAICS 721199) is not available in the current IRS SOI dataset.
How profitable is Accommodation and Food Services?
Profitability data for Accommodation and Food Services is not available in the current dataset.
How many businesses are in Accommodation and Food Services?
There are 2,061 business establishments in Accommodation and Food Services (NAICS 721199) according to Census Bureau County Business Patterns 2023 data. These establishments collectively employ 12,436 workers.
What is the average payroll per employee in Accommodation and Food Services?
The average annual payroll per employee in Accommodation and Food Services is $40,309/yr, based on Census Bureau County Business Patterns data. Businesses in this industry average 6.0 employees per establishment. This figure includes wages, salaries, and benefits reported by employers.
Which states have the most Accommodation and Food Services employment?
Oregon leads in Accommodation and Food Services employment with 546 workers. Texas (450) and Wisconsin (432) round out the top three. These figures come from the Census Bureau County Business Patterns 2023 survey.
How much SBA lending does Accommodation and Food Services receive?
Accommodation and Food Services businesses received 209 SBA loans totaling $151 million between FY2020 and FY2025. The average loan size was $725K. These loans supported 1,385 jobs at origination. Most lending (83%) 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 721199 · 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