238110 — Poured Concrete Foundation and Structure Contractors
Description
This industry comprises establishments primarily engaged in pouring and finishing concrete foundations and structural elements. This industry also includes establishments performing grout and shotcrete work. The work performed may include new work, additions, alterations, maintenance, and repairs.
Illustrative Examples
- Concrete pouring and finishing
- Gunite contractors
- Concrete pumping (i.e., placement)
- Mud-jacking contractors
- Concrete work (except paving)
- Shotcrete contractors
- Footing and foundation concrete contractors
Exclusions & Cross-References
- Constructing or paving streets, highways, and public sidewalks--are classified in Industry 237310,
- Highway, Street, and Bridge Construction;
- CONSTRUCTION 129
- Concrete sealing, coating, waterproofing, or dampproofing--are classified in Industry 238390, Other
- Building Finishing Contractors;
- Paving residential driveways, commercial parking lots, and other private parking areas--are classified in
- Industry 238990, All Other Specialty Trade Contractors; and
- Mixing and delivering ready-mix concrete--are classified in Industry 327320, Ready-Mix Concrete
- Manufacturing.
Overview Facts
| NAICS Code | 238110 |
|---|---|
| Industry Title | Poured Concrete Foundation and Structure Contractors |
| SBA Size Standard | $19,000,000 |
| IRS PBA Code | 238100 (rolled-up match) |
| Sectors Hierarchy | Sector 23 → 238 → 2381 |
| Source / Verified | US Census 2022 NAICS Manual / 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 1771 - Concrete Work (via SIC1987:1771→NAICS1997:23571→2002:238110→2007:238110→2012:238110→2017:238110→2022:238110)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 238110:
- Sector 23 Directory Hub — List of related industries in the Construction 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 2381
Frequently Asked Questions (FAQ)
Is 238110 a valid 2022 NAICS code?
NAICS 238110 is 'Poured Concrete Foundation and Structure Contractors', a 2022 U.S. national industry under Sector 23 (Construction); the SBA small-business size standard is $19,000,000.
What is the SBA size standard for NAICS 238110?
The SBA small business size standard for NAICS 238110 is $19,000,000 (based on receipts).
What is the legacy SIC code mapping for 238110?
NAICS code 238110 maps to the legacy 1987 SIC codes: 1771 - Concrete Work.