NAICS 921140 Quarterly Industry Report
Executive and Legislative Offices, Combined
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 921140Sector: Public Administration (92)Updated: Q1 2026
About This Report
This industry profile for Executive and Legislative Offices, Combined (NAICS 921140) draws on data from the U.S. Census Bureau[2], Bureau of Labor Statistics[3], and the SBA[4]. Fair Market Value analysts examine local government structures, staffing patterns, and governance models specific to NAICS 921140 combined offices. Quarterly updates capture charter changes, reorganizations, and employment trends in these dual-function government establishments.
Industry Definition & Overview
Executive and Legislative Offices, Combined (NAICS 921140) encompasses government establishments that serve as councils and boards of commissioners or supervisors where the chief executive is a member of the legislative body itself. This classification covers jurisdictions where executive and lawmaking functions operate under a single organizational structure rather than separate branches. Small cities, towns, and counties commonly adopt this combined model.
The U.S. Census Bureau[1] distinguishes this code from 921110 (Executive Offices) and 921120 (Legislative Bodies) based on the merged authority structure. In a typical board-of-supervisors arrangement, one member serves as board chair while also acting as the county's chief executive. Town selectmen in New England often function this way. Commission-style city governments, where each commissioner heads a department while collectively passing ordinances, represent another common configuration.
Staffing levels in combined offices tend to be modest. Rural counties may operate with a five-member board plus a small administrative staff, while larger suburban counties could employ several hundred workers under a board of commissioners. The Census Bureau's ASPEP survey[2] reported 19.9 million state and local government workers in March 2024, with combined executive-legislative offices concentrated in municipalities and counties that have not adopted separated-powers charter forms. Many of these jurisdictions serve populations under 50,000 residents.
What's Included in This Industry
- County boards of commissioners and supervisors with executive authority
- City commission governments where commissioners head departments
- Town selectmen and selectboard offices performing dual functions
- Borough councils with combined executive and legislative powers
- Township boards of trustees with governance authority
- Parish governing bodies with combined executive-legislative structure
- Village boards and boards of trustees in small municipalities
- Regional council of governments with merged authority
- Special district governing boards combining policy and administration
- Joint municipal authorities with dual governance responsibilities
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Sector | Public Administration | 92 |
| Subsector | Executive, Legislative, and Other General Government Support | 921 |
| Industry Group | Executive, Legislative, and Other General Government Support | 9211 |
| NAICS Industry | Executive and Legislative Offices, Combined | 92114 |
| National Industry | Executive and Legislative Offices, Combined | 921140 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 921110 | Executive Offices | Standalone executive offices that operate independently from legislative bodies under separated-powers government charter structures at state and local levels |
| 921120 | Legislative Bodies | Standalone legislative bodies that operate as a separate branch from the executive, unlike the combined structure of 921140 establishments |
| 921130 | Public Finance Activities | Public finance offices managing taxation and treasury functions that combined executive-legislative bodies oversee as part of their dual authority |
| 921150 | American Indian and Alaska Native Tribal Governments | Tribal government establishments that may use combined executive-legislative structures under tribal constitutions and governance frameworks |
| 921190 | Other General Government Support | General government support offices providing administrative services to combined offices, including personnel, elections, and supply functions |
| 922110 | Courts | Court systems that interpret laws passed by combined executive-legislative bodies and operate as an independent branch of local government |
Frequently Asked Questions
Common questions about this industry.
What government establishments are classified under NAICS 921140?
NAICS 921140 covers government establishments where the chief executive is also a member of the legislative body, such as county boards of commissioners, city commission governments, and town selectmen. The Census Bureau[1] defines this as councils and boards where executive and legislative authority are combined rather than separated.
How do combined executive-legislative offices differ from separate government structures?
In a combined structure, one body handles both lawmaking and executive administration. A board of county commissioners, for example, passes ordinances and also oversees department operations. Separated structures place these functions in distinct offices, such as a mayor's office (921110) and a city council (921120).
Does the SBA assign a size standard to NAICS 921140?
No. The SBA[7] does not set size standards for any Sector 92 codes because they cover government entities rather than private businesses. Contractors serving these offices use their own private-sector NAICS codes.
What NAICS codes are closely related to 921140?
Key related codes include 921110 (Executive Offices), 921120 (Legislative Bodies), 921130 (Public Finance Activities), and 921190 (Other General Government Support). The Census Bureau[8] groups all of these under Subsector 9211 for general government support.
What private-sector industries commonly serve combined government offices?
Management consultants (NAICS 541611), law firms (NAICS 541110), IT service providers (NAICS 541512), and office administrative services (NAICS 561110) are frequent contractors. Accounting firms, engineering consultancies, and staffing agencies also serve these establishments.
What activities are included under NAICS 921140?
Included activities cover passing local ordinances, setting budgets, overseeing department operations, appointing officials, conducting public hearings, and managing constituent services. The Census Bureau[1] specifies that any establishment where the chief executive sits on the legislative body qualifies under this code.
Can businesses contracting with combined government offices access SBA loans?
Where are combined executive-legislative offices most common geographically?
Combined offices are most prevalent in smaller municipalities and rural counties across the United States. New England town selectboards, Midwestern county boards of commissioners, and Southern parish governing bodies commonly use this structure. Larger cities and counties generally adopt separated-powers charters with distinct executive and legislative branches.
Sources & References
Government datasets and editorial sources used in this report.
- [1]U.S. Census Bureau census.gov
- [2]Census Bureau's ASPEP survey census.gov
- [3]Bureau of Labor Statistics bls.gov
- [4]SBA sba.gov
- [5]7(a) loan program sba.gov
- [6]504 loan program sba.gov
- [7]SBA sba.gov
- [8]Census Bureau census.gov
Disclaimer
This publication has been prepared by Fair Market Value (“Fair Market Value”) for informational purposes only. It is provided on an “as-is” and “as available” basis. Fair Market Value makes no representations or warranties, express or implied, regarding the merchantability, fitness for a particular purpose, completeness, or accuracy of the data or information contained herein. This publication is not intended to be, and should not be construed as, professional financial, legal, tax, or investment advice. Users should consult with qualified professionals before making any financial or business decisions based on the information presented.
To the extent permitted by law, Fair Market Value disclaims all liability for loss or damage, direct and indirect, suffered or incurred by any person resulting from the use of, or reliance upon, the data in this publication.
Copyright © 2026 Fair Market Value. All rights reserved. All data, information, articles, graphs, and content contained in this publication are copyrighted works and Fair Market Value hereby reserves all rights. No part of this publication may be copied, reproduced, republished, uploaded to a third party, or distributed without the prior written permission of Fair Market Value.