{
  "@context": [
    "https://schema.org",
    {
      "ec": "https://entitycodes.org/vocab#"
    }
  ],
  "@type": "DefinedTerm",
  "@id": "https://entitycodes.org/naics/238140/",
  "identifier": "238140",
  "name": "Masonry Contractors",
  "description": "This industry comprises establishments primarily engaged in masonry work, stone setting, bricklaying, and other stone work. The work performed may include new work, additions, alterations, maintenance, and repairs.",
  "url": "https://entitycodes.org/naics/238140/",
  "inDefinedTermSet": {
    "@type": "DefinedTermSet",
    "name": "NAICS 2022",
    "url": "https://entitycodes.org/naics/"
  },
  "sameAs": [
    "https://www.census.gov/naics/?input=238140&year=2022"
  ],
  "additionalProperty": [
    {
      "@type": "PropertyValue",
      "name": "SBA size standard",
      "value": "$19,000,000 receipts",
      "unitText": "USD receipts",
      "description": "13 CFR 121.201, as-of 2023-03-17"
    },
    {
      "@type": "PropertyValue",
      "name": "IRS PBA code",
      "value": "238100",
      "description": "IRS Principal Business Activity code (method: rolled-up)"
    },
    {
      "@type": "PropertyValue",
      "name": "US establishments",
      "value": 18258,
      "description": "Census County Business Patterns 2023"
    }
  ],
  "ec:crosswalk": [
    {
      "system": "SIC 1987",
      "code": "1741",
      "title": "Masonry, Stone Setting, and Other Stone Work",
      "confidence": "chain",
      "via": "SIC1987:1741\u2192NAICS1997:23541\u21922002:238140\u21922007:238140\u21922012:238140\u21922017:238140\u21922022:238140",
      "url": "https://entitycodes.org/sic/1741/"
    },
    {
      "system": "SIC 1987",
      "code": "1742",
      "title": "Plastering, Drywall, Acoustical, and Insulation Work",
      "confidence": "chain",
      "via": "SIC1987:1742\u2192NAICS1997:23542\u21922002:238140\u21922007:238140\u21922012:238140\u21922017:238140\u21922022:238140",
      "url": "https://entitycodes.org/sic/1742/"
    },
    {
      "system": "SIC 1987",
      "code": "1743",
      "title": "Terrazzo, Tile, Marble, and Mosaic Work",
      "confidence": "chain",
      "via": "SIC1987:1743\u2192NAICS1997:23542\u21922002:238140\u21922007:238140\u21922012:238140\u21922017:238140\u21922022:238140",
      "url": "https://entitycodes.org/sic/1743/"
    },
    {
      "system": "SIC 1987",
      "code": "1771",
      "title": "Concrete Work",
      "confidence": "chain",
      "via": "SIC1987:1771\u2192NAICS1997:23542\u21922002:238140\u21922007:238140\u21922012:238140\u21922017:238140\u21922022:238140",
      "url": "https://entitycodes.org/sic/1771/"
    }
  ],
  "ec:provenance": {
    "definition": {
      "source": "US Census 2022 NAICS Manual",
      "type": "US gov \u2014 public domain"
    },
    "crosswalk": {
      "source": "Census NAICS\u2194SIC concordance",
      "method": "transitive chain (NOT direct)"
    },
    "sba_size_standard": {
      "source": "SBA Table of Size Standards (13 CFR 121.201)",
      "as_of": "2023-03-17"
    },
    "establishments": {
      "source": "Census County Business Patterns",
      "year": 2023
    }
  },
  "license": "https://www.usa.gov/government-works",
  "dateModified": "2026-07-21",
  "isPartOf": {
    "@type": "DefinedTerm",
    "identifier": "2381",
    "name": "Foundation, Structure, and Building Exterior Contractors",
    "@id": "https://entitycodes.org/naics/2381/"
  }
}