623110 — Nursing Care Facilities (Skilled Nursing Facilities)
Description
This industry comprises establishments primarily engaged in providing inpatient nursing and rehabilitative services. The care is generally provided for an extended period of time to individuals requiring nursing care. These establishments have a permanent core staff of registered or licensed practical nurses who, along with other staff, provide nursing and continuous personal care services.
Illustrative Examples
- Convalescent homes or convalescent hospitals (except psychiatric)
- Nursing homes
- Rest homes with nursing care
- Assisted living facilities (without nursing facilities) for the elderly with nursing care
- Inpatient care hospices
Exclusions & Cross-References
- Assisted living facilities with on-site nursing care facilities are classified in U.S. Industry 623311,
- Continuing Care Retirement Communities; and
- Psychiatric convalescent homes and other establishments primarily engaged in providing inpatient
- treatment of mental health and substance abuse illnesses with an emphasis on counseling rather than
- medical treatment are classified in Industry 623220, Residential Mental Health and Substance Abuse
- Facilities.
Overview Facts
| NAICS Code | 623110 |
|---|---|
| Industry Title | Nursing Care Facilities (Skilled Nursing Facilities) |
| SBA Size Standard | $34,000,000 |
| IRS PBA Code | 623000 (rolled-up match) |
| Sectors Hierarchy | Sector 62 → 623 → 6231 |
| 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 8051 - Skilled Nursing Care Facilities (via SIC1987:8051→NAICS1997:62311→2002:623110→2007:623110→2012:623110→2017:623110→2022:623110)
- SIC 8052 - Intermediate Care Facilities (via SIC1987:8052→NAICS1997:62311→2002:623110→2007:623110→2012:623110→2017:623110→2022:623110)
- SIC 8059 - Nursing and Personal Care Facilities, NEC (via SIC1987:8059→NAICS1997:62311→2002:623110→2007:623110→2012:623110→2017:623110→2022:623110)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 623110:
- Sector 62 Directory Hub — List of related industries in the Health Care and Social Assistance 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 6231
Frequently Asked Questions (FAQ)
Is 623110 a valid 2022 NAICS code?
NAICS 623110 is 'Nursing Care Facilities (Skilled Nursing Facilities)', a 2022 U.S. national industry under Sector 62 (Health Care and Social Assistance); the SBA small-business size standard is $34,000,000.
What is the SBA size standard for NAICS 623110?
The SBA small business size standard for NAICS 623110 is $34,000,000 (based on receipts).
What is the legacy SIC code mapping for 623110?
NAICS code 623110 maps to the legacy 1987 SIC codes: 8051 - Skilled Nursing Care Facilities, 8052 - Intermediate Care Facilities, 8059 - Nursing and Personal Care Facilities, NEC.