Accommodation and Food Services ·NAICS 722515

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 722515). Cross-checked against IRS SOI 2023 and Census County Business Patterns. Refreshed as new data lands.

Accommodation and Food Services (NAICS 722515) does not have profit margin data available in the current IRS SOI release. Census Bureau data identifies 85,140 business establishments employing 985,583 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 85,140 active establishments employing 985,583 workers, averaging 11.6 employees per location and paying $21,205/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 5,339 loans worth $2.1 billion between FY2020 and FY2025, supporting 76,160 jobs at origination. The average ticket size — $387K — 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

985,583

Total employees (Census CBP)

Avg Payroll / Employee

$21,205/yr

Annual compensation

Establishments

85,140

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)
$20.9B
Avg Employees per Establishment
11.6

Top States by Employment

State Employment
California 165,621
Texas 77,746
New York 67,211
Florida 52,716
Massachusetts 36,086
Illinois 33,569
Washington 33,561
Pennsylvania 33,052
Ohio 29,994
New Jersey 28,437

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

5,339

FY2020–2025

Total Loan Volume

$2.1B

7(a) + 504 programs

Avg Loan Size

$387K

Per approved loan

Jobs Supported

76,160

Reported at origination

Program Breakdown

7(a) Loans 5,080 loans (95%)
504 Loans 259 loans (5%)

Top SBA Lender

The Huntington National Bank

718 loans in this industry

New Business Share

65.4% of borrowers were new/startup businesses

Annual Lending Trend

FY2020
545 loans
FY2021
613 loans
FY2022
768 loans
FY2023
958 loans
FY2024
1,001 loans
FY2025
1,290 loans
FY2026
164 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 722515) 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 85,140 business establishments in Accommodation and Food Services (NAICS 722515) according to Census Bureau County Business Patterns 2023 data. These establishments collectively employ 985,583 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 $21,205/yr, based on Census Bureau County Business Patterns data. Businesses in this industry average 11.6 employees per establishment. This figure includes wages, salaries, and benefits reported by employers.
Which states have the most Accommodation and Food Services employment?
California leads in Accommodation and Food Services employment with 165,621 workers. Texas (77,746) and New York (67,211) 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 5,339 SBA loans totaling $2.1 billion between FY2020 and FY2025. The average loan size was $387K. These loans supported 76,160 jobs at origination. Most lending (95%) 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 722515 · 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