{
  "@context": [
    "https://schema.org",
    {
      "ec": "https://entitycodes.org/vocab#"
    }
  ],
  "@type": "DefinedTerm",
  "@id": "https://entitycodes.org/naics/238160/",
  "identifier": "238160",
  "name": "Roofing Contractors",
  "description": "This industry comprises establishments primarily engaged in roofing.  This industry also includes establishments treating roofs (i.e., spraying, painting, or coating) and installing skylights.  The work performed may include new work, additions, alterations, maintenance, and repairs.",
  "url": "https://entitycodes.org/naics/238160/",
  "inDefinedTermSet": {
    "@type": "DefinedTermSet",
    "name": "NAICS 2022",
    "url": "https://entitycodes.org/naics/"
  },
  "sameAs": [
    "https://www.census.gov/naics/?input=238160&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": 25519,
      "description": "Census County Business Patterns 2023"
    }
  ],
  "ec:crosswalk": [
    {
      "system": "SIC 1987",
      "code": "1761",
      "title": "Roofing, Siding, and Sheet Metal Work",
      "confidence": "chain",
      "via": "SIC1987:1761\u2192NAICS1997:23561\u21922002:238160\u21922007:238160\u21922012:238160\u21922017:238160\u21922022:238160",
      "url": "https://entitycodes.org/sic/1761/"
    }
  ],
  "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/"
  }
}