713940 — Fitness and Recreational Sports Centers
Description
This industry comprises establishments primarily engaged in operating fitness and recreational sports facilities featuring exercise and other active physical fitness conditioning or recreational sports activities, such as swimming, skating, or racquet sports.
Illustrative Examples
- Aerobic dance or exercise centers
- Ice or roller skating rinks
- Gymnasiums
- Physical fitness centers
- Handball, racquetball, or tennis club facilities
- Swimming or wave pools
Overview Facts
| NAICS Code | 713940 |
|---|---|
| Industry Title | Fitness and Recreational Sports Centers |
| SBA Size Standard | $17,500,000 |
| U.S. Establishments | 41,556 (Census CBP, 2023) |
| IRS PBA Code | 713900 (rolled-up match) |
| Sectors Hierarchy | Sector 71 → 713 → 7139 |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 7991 - Physical Fitness Facilities (via SIC1987:7991→NAICS1997:71394→2002:713940→2007:713940→2012:713940→2017:713940→2022:713940)
- SIC 7997 - Membership Sports and Recreation Clubs (via SIC1987:7997→NAICS1997:71394→2002:713940→2007:713940→2012:713940→2017:713940→2022:713940)
- SIC 7999 - Amusement and Recreation Services, NEC (via SIC1987:7999→NAICS1997:71394→2002:713940→2007:713940→2012:713940→2017:713940→2022:713940)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC M1FB — OPERATION OF RECREATIONAL BUILDINGS
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 713940:
- Sector 71 Directory Hub — List of related industries in the Arts, Entertainment, and Recreation sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Related Industries in 7139
Frequently Asked Questions (FAQ)
Is 713940 a valid 2022 NAICS code?
NAICS 713940 is 'Fitness and Recreational Sports Centers', a 2022 U.S. national industry under Sector 71 (Arts, Entertainment, and Recreation); the SBA small-business size standard is $17,500,000.
What is the SBA size standard for NAICS 713940?
The SBA small business size standard for NAICS 713940 is $17,500,000 (based on receipts).
What is the legacy SIC code mapping for 713940?
NAICS code 713940 maps to the legacy 1987 SIC codes: 7991 - Physical Fitness Facilities, 7997 - Membership Sports and Recreation Clubs, 7999 - Amusement and Recreation Services, NEC.