NAICS 812220 Quarterly Industry Report
Cemeteries and Crematories
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 812220Sector: Other Services (except Public Administration) (81)Updated: Q1 2026
About This Report
This industry profile for Cemeteries and Crematories (NAICS 812220) draws on data from the U.S. Census Bureau[9], Bureau of Labor Statistics[10], and SBA size standards database[7]. Published by Fair Market Value and updated quarterly, it provides valuation professionals, death care industry analysts, and cemetery investors with current market data. All quantitative claims are sourced to publicly verifiable databases.
Industry Snapshot
Key metrics for the cemeteries and crematories industry.
NAICS Sector
81
Other Services (except Public Administration)
Industry Definition & Overview
Cemeteries and Crematories (NAICS 812220) encompasses establishments primarily engaged in operating sites or structures reserved for the interment of human or animal remains and/or cremating the dead per the U.S. Census Bureau[5]. Activities include cemetery plot sales and maintenance, mausoleum crypt and niche sales, cremation services, columbarium niche installation and sales, grave opening and closing services, monument and marker sales, perpetual care fund management, and cemetery grounds landscaping.
Cemeteries operate under a unique business model that combines real estate development with perpetual maintenance obligations, as plot sales generate upfront revenue while perpetual care trusts fund ongoing grounds maintenance in perpetuity. Municipal and religious organization cemeteries serve many communities alongside privately owned for-profit operators such as Service Corporation International and Park Lawn Corporation. Cremation demand has grown to account for over 60% of all dispositions, driving expansion of crematory capacity and columbarium niche sales as alternatives to traditional ground burial. Memorial parks using flat bronze markers have largely replaced monument-style cemeteries in new developments, reducing maintenance costs while standardizing grounds care operations. EPA[6] monitors crematory emissions including particulate matter, mercury from dental amalgam, and other combustion byproducts under air quality standards.
Per the SBA Table of Size Standards[7], the size standard is $25 million in average annual receipts. State cemetery regulatory boards oversee perpetual care trust funding requirements, consumer protection for pre-need sales, and facility operation standards. OSHA[8] general industry standards apply to crematory operations, grounds maintenance equipment, and grave excavation safety.
What's Included in This Industry
- Cemetery plot sales and management
- Mausoleum crypt and niche sales
- Cremation services and crematory operations
- Columbarium niche sales and installation
- Grave opening and closing services
- Monument and grave marker sales
- Perpetual care fund management
- Cemetery grounds landscaping and maintenance
- Memorial bench and garden feature sales
- Pet cemetery and cremation services
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Sector | Other Services (except Public Administration) | 81 |
| Subsector | Personal and Laundry Services | 812 |
| Industry Group | Death Care Services | 8122 |
| NAICS Industry | Cemeteries and Crematories | 81222 |
| National Industry | Cemeteries and Crematories | 812220 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 812210 | Funeral Homes and Funeral Services | Funeral Homes and Funeral Services coordinates burial and cremation arrangements with cemeteries and crematories, with funeral directors serving as intermediaries between families and cemetery operators for plot selection, interment scheduling, and cremation service coordination |
| 339995 | Burial Casket Manufacturing | Burial Casket Manufacturing produces caskets interred in cemetery plots and mausoleum crypts, with casket manufacturers supplying the burial merchandise that accompanies remains to their final resting place in cemetery facilities |
| 561730 | Landscaping Services | Landscaping Services provides grounds maintenance that some cemeteries outsource rather than performing with in-house staff, with commercial landscaping contractors managing turf care, tree maintenance, and seasonal plantings across cemetery properties |
| 327310 | Cement Manufacturing | Cement and Concrete Product Manufacturing produces burial vaults, columbarium units, and mausoleum construction materials, with concrete product manufacturers supplying the outer burial containers and memorial structures installed at cemetery properties |
| 327320 | Ready-Mix Concrete Manufacturing | Ready-Mix Concrete Manufacturing supplies concrete for mausoleum construction, walkways, and cemetery infrastructure development, with ready-mix concrete deliveries supporting ongoing cemetery expansion and facility improvement projects |
| 524210 | Insurance Agencies and Brokerages | Insurance Agencies and Brokerages distributes pre-need cemetery and cremation insurance products that fund future interment purchases, with insurance-funded pre-need plans allowing consumers to lock in plot prices and cremation service rates at current pricing levels |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | Pennsylvania | 9.7% | 494 |
| 2 | New York | 8.1% | 413 |
| 3 | Texas | 5.7% | 291 |
| 4 | California | 5.6% | 288 |
| 5 | Ohio | 5.1% | 261 |
| 6 | Florida | 4.6% | 236 |
| 7 | Illinois | 4.6% | 235 |
| 8 | New Jersey | 3.4% | 173 |
| 9 | Indiana | 3.2% | 162 |
| 10 | North Carolina | 3.0% | 153 |
% Of Establishments
0%
10%
Source: County Business Patterns, U.S. Census Bureau[3]
SBA Lending Summary
152
Total SBA Loans
$88.7M
Total Loan Volume
$584K
Average Loan Size
12 yrs
Average Loan Term
10.12%
Average Interest Rate
1,328
Jobs Supported
Source: SBA 7(a) Program Data, U.S. Small Business Administration — FY 2025[4]
Key Insight: Per the SBA Table of Size Standards[7], Cemeteries and Crematories (NAICS 812220) has a size standard of $25 million in average annual receipts for federal contracting purposes. SBA lending programs[11] support cremation equipment, grounds development, and facility improvements for qualifying cemetery and crematory businesses. Eligible businesses can access SBA 7(a) loans[12] for working capital, equipment, and acquisition financing, while 504 loans[13] support major fixed-asset purchases including real estate and heavy machinery.
Top SBA Lenders
| # | Lender | Loans | Volume | Avg Loan |
|---|---|---|---|---|
| 1 | Firstrust Savings Bank | 8 | $29.4M | $3.7M |
| 2 | Community Bank & Trust-West Georgia | 8 | $11.6M | $1.5M |
| 3 | The Huntington National Bank | 64 | $10.9M | $171K |
| 4 | First United Bank and Trust Company | 8 | $10.2M | $1.3M |
| 5 | First Command Bank | 16 | $9.1M | $568K |
Frequently Asked Questions
Common questions about this industry.
What is the NAICS code for cemeteries?
NAICS 812220 covers cemeteries and crematories including burial plot sales, cremation services, mausoleum operations, and cemetery grounds maintenance per the U.S. Census Bureau[5].
What is the SBA size standard?
Per the SBA size standard[7], the threshold is $25 million in average annual receipts for federal small business contracting eligibility and SBA lending products for cemetery and crematory businesses.
What is perpetual care?
Perpetual care refers to the ongoing grounds maintenance obligation that cemeteries fund through dedicated trust accounts, with a portion of each plot sale deposited into a perpetual care fund per SBA[14] financial management guidance, generating investment income that pays for landscaping and facility upkeep in perpetuity.
How has cremation growth affected cemeteries?
Rising cremation rates exceeding 60% of dispositions have shifted cemetery revenue from traditional plot sales toward columbarium niche sales, scattering garden services, and cremation memorialization options that require less land per disposition per Census Bureau[9] industry trend data.
What environmental regulations apply to crematories?
EPA[6] monitors crematory emissions including particulate matter and mercury from dental amalgam under air quality standards, with state environmental agencies enforcing crematory operating permits, emission limits, and pollution control equipment requirements.
What is the difference between a cemetery and a memorial park?
Traditional cemeteries allow upright monuments and headstones of varying sizes and styles, while memorial parks require flat bronze markers installed flush with the ground, creating a park-like appearance that reduces maintenance costs and standardizes grounds care operations.
Who are the largest cemetery operators?
Service Corporation International and Park Lawn Corporation rank among the largest publicly traded cemetery operators in North America, while municipal governments, religious organizations, and independent family operators collectively own the majority of cemetery properties across the United States.
What safety regulations apply to cemetery operations?
OSHA[8] general industry standards apply to crematory equipment operation, grave excavation involving heavy machinery and trenching safety requirements, grounds maintenance equipment hazards, and chemical exposure during crematory cleaning and maintenance procedures.
Sources & References
Government datasets and editorial sources used in this report.
- [1]U.S. Bureau of Labor Statistics, Quarterly Census of Employment and Wages bls.gov
- [2]U.S. Census Bureau, Economic Census census.gov
- [3]U.S. Census Bureau, County Business Patterns census.gov
- [4]U.S. Small Business Administration, SBA 7(a) Loan Program Data data.sba.gov
- [5]U.S. Census Bureau census.gov
- [6]EPA epa.gov
- [7]SBA Table of Size Standards sba.gov
- [8]OSHA osha.gov
- [9]U.S. Census Bureau data.census.gov
- [10]Bureau of Labor Statistics bls.gov
- [11]SBA lending programs sba.gov
- [12]SBA 7(a) loans sba.gov
- [13]504 loans sba.gov
- [14]SBA sba.gov
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