NAICS 238140 Quarterly Industry Report
Masonry Contractors
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 238140Sector: Construction (23)Updated: Q1 2026
About This Report
This industry profile for Masonry Contractors (NAICS 238140) draws on data from the U.S. Census Bureau[9], Bureau of Labor Statistics[5], MCAA[8], and SBA size standards database[6]. Published by Fair Market Value and updated quarterly, it provides valuation professionals, masonry trade analysts, and specialty construction investors with current market data. All quantitative claims are sourced to publicly verifiable databases.
Industry Definition & Overview
Masonry Contractors (NAICS 238140) encompasses establishments primarily engaged in masonry work, bricklaying, stone setting, and other masonry activities per the U.S. Census Bureau[4]. Work performed includes new construction, additions, alterations, maintenance, and repairs. Activities cover concrete block wall construction, brick veneer installation, stone cladding, stucco application, chimney and fireplace construction, and tuckpointing and masonry restoration.
Roughly 9,848 firms employ 141,020 workers per Bureau of Labor Statistics[5] occupational employment data. Contractors range from small crews specializing in residential brick and stone work to large commercial masonry firms erecting structural concrete masonry unit (CMU) walls for institutional and industrial buildings. Regional demand patterns vary with local building material preferences, as brick and stone are more prevalent in certain geographic markets. Commercial projects including schools, hospitals, and government buildings generate the highest per-project revenue for masonry contractors, while residential brick veneer and stone accents represent high-volume work in many housing markets.
Per the SBA Table of Size Standards[6], the size standard is $19 million in average annual receipts. Building Code Requirements for Masonry Structures (TMS 402/602) published by the Masonry Society establishes the primary structural design and construction standard for masonry work referenced in all U.S. building codes. OSHA[7] construction safety standards under 29 CFR 1926 apply to masonry operations, with scaffold safety (Subpart L) and fall protection representing the most frequently cited safety requirements on masonry job sites. Mason Contractors Association of America (MCAA[8]) provides industry standards, safety training, and workforce development programs. ASTM International publishes material testing standards for brick (ASTM C62, C216), concrete masonry units (ASTM C90), mortar (ASTM C270), and grout (ASTM C476) that govern masonry material specifications.
What's Included in This Industry
- Concrete masonry unit (CMU) wall construction
- Brick veneer and structural brick installation
- Natural and manufactured stone setting
- Stucco application and exterior plastering
- Chimney and fireplace construction
- Tuckpointing and masonry joint repair
- Masonry restoration and historic preservation
- Retaining wall and outdoor hardscape masonry
- Glass block and specialty masonry installation
- Masonry waterproofing and sealant application
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Sector | Construction | 23 |
| Subsector | Specialty Trade Contractors | 238 |
| Industry Group | Foundation, Structure, and Building Exterior Contractors | 2381 |
| NAICS Industry | Masonry Contractors | 23814 |
| National Industry | Masonry Contractors | 238140 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 238110 | Poured Concrete Foundation and Structure Contractors | Poured Concrete Foundation and Structure Contractors build the foundations and structural slabs that support masonry wall systems, with concrete foundations providing the bearing surface and anchor connections that masonry contractors build upon for both structural CMU walls and brick veneer applications |
| 238120 | Structural Steel and Precast Concrete Contractors | Structural Steel and Precast Concrete Contractors erect steel and precast frames that masonry contractors infill with block walls or clad with brick veneer, with steel-framed buildings frequently using masonry for interior partitions, exterior cladding, and fire-rated enclosures |
| 238130 | Framing Contractors | Framing Contractors build wood and steel stud wall systems that serve as backing for brick veneer and stone cladding, with masonry ties connecting brick or stone to the framed wall assembly in residential and light commercial construction where veneer masonry is specified |
| 238190 | Other Foundation, Structure, and Building Exterior Contractors | Other Foundation, Structure, and Building Exterior Contractors install waterproofing, flashing, and exterior insulation systems that interface with masonry wall assemblies, with proper detailing of moisture barriers and weep systems at masonry-to-other-material transitions preventing water intrusion |
| 238160 | Roofing Contractors | Roofing Contractors install roof systems that terminate at masonry parapet walls and chimneys, with roof flashing details at masonry interfaces requiring coordination between roofing and masonry trades to prevent leaks at these critical junctions |
| 238340 | Tile and Terrazzo Contractors | Tile and Terrazzo Contractors install ceramic tile, natural stone tile, and terrazzo that share material sourcing and installation skills with masonry work, with both trades using mortar-based setting methods and specialized cutting tools for stone and fired-clay products |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | New York | 8.4% | 1,535 |
| 2 | Florida | 7.7% | 1,405 |
| 3 | California | 7.1% | 1,300 |
| 4 | Pennsylvania | 5.8% | 1,053 |
| 5 | Texas | 4.8% | 883 |
| 6 | Illinois | 4.7% | 854 |
| 7 | New Jersey | 3.9% | 712 |
| 8 | Ohio | 3.8% | 684 |
| 9 | North Carolina | 3.6% | 655 |
| 10 | Massachusetts | 3.5% | 629 |
% Of Establishments
0%
8%
Source: County Business Patterns, U.S. Census Bureau[2]
SBA Lending Summary
126
Total SBA Loans
$33.4M
Total Loan Volume
$265K
Average Loan Size
10 yrs
Average Loan Term
10.29%
Average Interest Rate
870
Jobs Supported
Source: SBA 7(a) Program Data, U.S. Small Business Administration — FY 2025[3]
Key Insight: Per the SBA Table of Size Standards[6], Masonry Contractors (NAICS 238140) has a size standard of $19 million in average annual receipts for federal contracting purposes. SBA lending programs[10] support equipment purchases, scaffolding investment, and working capital for qualifying masonry construction firms. Eligible businesses can access SBA 7(a) loans[11] for working capital, equipment, and acquisition financing, while 504 loans[12] support major fixed-asset purchases including real estate and heavy machinery.
Top SBA Lenders
| # | Lender | Loans | Volume | Avg Loan |
|---|---|---|---|---|
| 1 | The Huntington National Bank | 25 | $6.1M | $243K |
| 2 | Live Oak Banking Company | 2 | $4.2M | $2.1M |
| 3 | Newtek Bank, National Association | 1 | $2.0M | $2.0M |
| 4 | TD Bank, National Association | 21 | $1.9M | $89K |
| 5 | First Internet Bank of Indiana | 1 | $1.5M | $1.5M |
Frequently Asked Questions
Common questions about this industry.
What is the NAICS code for masonry contractors?
NAICS 238140 covers masonry contractors performing bricklaying, stone setting, block wall construction, stucco application, and masonry restoration per the U.S. Census Bureau[4].
What is the SBA size standard for masonry contractors?
The SBA size standard[6] is $19 million in average annual receipts, determining eligibility for federal small business contracting programs and SBA lending products.
How large is the masonry contracting industry?
Roughly 9,848 firms employ 141,020 workers per Bureau of Labor Statistics[5] data, with contractors ranging from small residential brick crews to large commercial firms performing structural CMU and institutional masonry work.
What building code governs masonry construction?
Building Code Requirements for Masonry Structures (TMS 402/602) published by the Masonry Society establishes design and construction standards referenced in all U.S. building codes, covering structural masonry, veneer, and empirical design methods for load-bearing and non-load-bearing walls.
What are the main safety hazards in masonry work?
OSHA[7] scaffold safety standards under 29 CFR 1926 Subpart L and fall protection requirements represent the most frequently cited safety standards on masonry job sites, with masons working at height on scaffolding systems that must meet specific load capacity and guardrail requirements.
What ASTM standards apply to masonry materials?
ASTM C62 and C216 cover building brick, ASTM C90 covers load-bearing concrete masonry units, ASTM C270 covers mortar, and ASTM C476 covers grout per ASTM International testing standards, with material compliance testing required by building codes before masonry materials are used in construction.
What is tuckpointing?
Tuckpointing is the process of removing deteriorated mortar from masonry joints and replacing it with fresh mortar to restore structural integrity and weather resistance per MCAA[8] industry practices, representing a common maintenance and restoration activity for aging brick and stone buildings.
What industry association represents mason contractors?
MCAA[8] (Mason Contractors Association of America) serves as the national trade association representing mason contractors since 1950, providing education, safety training, workforce development, and advocacy for fair building codes and construction standards.
Sources & References
Government datasets and editorial sources used in this report.
- [1]U.S. Census Bureau, Economic Census census.gov
- [2]U.S. Census Bureau, County Business Patterns census.gov
- [3]U.S. Small Business Administration, SBA 7(a) Loan Program Data data.sba.gov
- [4]U.S. Census Bureau census.gov
- [5]Bureau of Labor Statistics bls.gov
- [6]SBA Table of Size Standards sba.gov
- [7]OSHA osha.gov
- [8]MCAA masoncontractors.org
- [9]U.S. Census Bureau data.census.gov
- [10]SBA lending programs sba.gov
- [11]SBA 7(a) loans sba.gov
- [12]504 loans sba.gov
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