Accommodation and Food Services ·NAICS 721214

NAICS 721214 · IRS SOI (C corp) · Census CBP 2023

Recreational and Vacation Camps (except Campgrounds) - Industry Benchmarks

$53,957/yr average annual pay, with 116 SBA loans on record for NAICS 721214.

5.6%
Accommodation and Food Services sector margin
24K
Workers employed
$53,957/yr
Avg payroll / employee
$92M
SBA lending, FY20–26

Data updated August 2026

The verdict · NAICS 721214

Texas leads Recreational and Vacation Camps (except Campgrounds) activity nationally. IRS SOI doesn't publish margin data at this NAICS level, but the broader Accommodation and Food Services sector runs a 5.6% net margin.

5.6%
Accommodation and Food Services sector margin (IRS SOI)
24K
Workers employed (Census CBP)
$53,957/yr
Avg payroll / employee
$92M
SBA lending, FY20–26

Use Recreational and Vacation Camps (except Campgrounds)'s NAICS benchmark as a comparison point, not a forecast for one business.

Recreational and Vacation Camps (except Campgrounds) 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 Recreational and Vacation Camps (except Campgrounds)

Recreational and Vacation Camps (except Campgrounds) sits inside Accommodation and Food Services, a sector that runs a 5.6% net margin overall.

2,967 establishments employ 23,911 workers (8.1/location) at $53,957/yr average annual pay. Texas leads employment, followed by California and New York.

Recreational and Vacation Camps (except Campgrounds) sits in the 34th percentile for employment among 6-digit NAICS industries with reported data.

Employment

23,911

Total employees (Census CBP)

Avg Payroll / Employee

$53,957/yr

Annual compensation

Establishments

2,967

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment increased by 627; establishment count decreased by 30. 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)
$1.3B
Avg Employees per Establishment
8.1

Top States by Employment

State Employment
Texas 2,382
California 1,673
New York 1,304
Pennsylvania 1,188
North Carolina 1,154
Michigan 986
Wisconsin 817
Maine 759
Minnesota 732
Florida 689

Showing top 10 of 49 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

116

Total Loan Volume

$92M

Avg Loan Size

$790K

Jobs Supported

1,028

Program Breakdown

7(a) 78 (67%)
504 38 (33%)

Top SBA Lender

Minnesota Business Finance Cor

18 loans in this industry

New Business Share

56.9% of borrowers were new/startup businesses

Annual Lending Trend (7 yrs)

2020
18
2021
22
2022
12
2023
18
2024
22
2025
20
2026
4

Frequently Asked Questions

How profitable is Recreational and Vacation Camps (except Campgrounds)?
IRS SOI doesn't publish margin data at the NAICS 721214 level. Texas leads this industry nationally. The broader Accommodation and Food Services sector runs a 5.6% net margin (IRS SOI 2013 C corp).
How many businesses are in Recreational and Vacation Camps (except Campgrounds)?
2,967 business establishments. Together they employ 23,911 workers.
What is the average payroll per employee in Recreational and Vacation Camps (except Campgrounds)?
$53,957/yr average annual pay per employee. Businesses average 8.1 employees per establishment.
Which states have the most Recreational and Vacation Camps (except Campgrounds) employment?
Texas leads with 2,382 workers. California (1,673) and New York (1,304) round out the top three.
How much SBA lending does Recreational and Vacation Camps (except Campgrounds) receive?
Recreational and Vacation Camps (except Campgrounds) businesses received 116 SBA loans totaling $92 million between FY2020 and FY2026. The average loan size was $790K. These loans supported 1,028 jobs at origination. Most lending (67%) came through the SBA 7(a) program.

Nationwide industries with similar benchmark drivers

Two IRS/Census peer sets for Recreational and Vacation Camps (except Campgrounds), both at NAICS level 6 and excluding this code so the neighborhoods are not self-links.

According to Census County Business Patterns 2023, Recreational and Vacation Camps (except Campgrounds) ranks #525 of 801 U.S. industries at the 6-digit NAICS level by total employment.

Similar workforce scale

Nearest peer industries by ABS(Census employment) (23,911 here).

Read with this industry: Industry employment trends · Accommodation and Food Services · 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 721214 · 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.