NAICS Code 237110: Water and Sewer Line and Related Structures Construction
National industry
SBA small business size standard: $45 million in average annual receipts
Definition
This industry comprises establishments primarily engaged in the construction of water and sewer lines, mains, pumping stations, treatment plants, and storage tanks. The work performed may include new work, reconstruction, rehabilitation, and repairs. Specialty trade contractors are included in this industry if they are engaged in activities primarily related to water, sewer line, and related structures construction.
All structures (including buildings) that are integral parts of water and sewer networks (e.g., storage tanks, pumping stations, water treatment plants, and sewage treatment plants) are included in this industry.
Government contracts for this service: PSC Y1ND Construction of Sewage and Waste Facilities
Code facts
- Part of
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23
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237
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2371
- 23711
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2371
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237
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23
- Contract awards
- 574 In the last 12 months
- Contract obligations
- $970,743,993 In FY2025
NAICS codes and definitions come from the U.S. Census Bureau, size standards from the SBA and contract spending from SAM.gov/FPDS.
Business activities under NAICS 237110
- Aqueduct construction
- Artesian well construction
- Capping of water wells
- Construction management, water and sewage treatment plant
- Construction management, water and sewer line
- Distribution line, sewer and water, construction
- Drilling water wells (except water intake wells in oil and gas fields)
- Fire hydrant installation
- Geothermal drilling
- Hydrant and flushing hydrant installation
- Irrigation project construction (except lawn)
- Lagoon, sewage treatment construction
- Pumping station, water and sewage system, construction
- Reservoir construction
- Sanitary sewer construction
- Sewage collection and disposal line construction
- Sewage disposal plant construction
- Sewage treatment plant construction
- Sewer construction
- Sewer main, pipe and connection, construction
- Storm sewer construction
- Utility line (i.e., sewer, water), construction
- Water desalination plant construction
- Water filtration plant construction
- Water main and line construction
- Water pumping or lift station construction
- Water sampling station installation
- Water system storage tank and tower construction
- Water treatment plant construction
- Water well drilling, digging, boring or sinking (except water intake wells in oil and gas fields)
- Water well pump and well piping system installation
Show all 31
Looking for another activity? Search the NAICS code lookup or browse business activities from A to Z.
Contract obligations by fiscal year
| Fiscal year | Obligated |
|---|---|
| FY2027 To date | $34,794,526 |
| FY2026 | $1,465,205,856 |
| FY2025 | $970,743,993 |
| FY2024 | $1,153,159,450 |
| FY2023 | $1,169,219,785 |
Top contractors by obligations
| Rank | Contractor | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | PCL Construction Inc. | $445,975,526 | |
| 2 | Record Steel And Construction, Inc. | $129,799,402 | |
| 3 | Ames Federal Contracting Group LLC | $129,487,964 | |
| 4 | G.s.e. Construction Company, Inc. | $109,487,800 | |
| 5 | Carstensen Contracting Inc. | $72,863,608 | |
| 6 | Perini Management Services, Inc. | $70,480,122 | |
| 7 | Red Point Construction, LLC | $38,609,448 | |
| 8 | Pate Construction Co., Inc. | $36,970,616 | |
| 9 | Red Eagle 3 JV | $22,859,800 | |
| 10 | Bethel Downstream JV | $19,855,997 |
See the full FY2025 ranking of NAICS 237110 contractors, by parent company.
Top funding agencies by obligations
| Rank | Agency | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | Department of the Interior | $696,200,835 | |
| 2 | International Boundary and Water Commission U.S.-Mexico | $447,405,854 | |
| 3 | Department of the Army | $125,830,993 | |
| 4 | Department of Veterans Affairs | $92,867,454 | |
| 5 | Department of the Navy | $48,318,900 | |
| 6 | Department of Agriculture | $37,650,033 | |
| 7 | Department of Justice | $15,755,273 | |
| 8 | Department of State | $14,530,664 | |
| 9 | Department of Homeland Security | $8,739,087 | |
| 10 | Department of Health and Human Services | $5,190,333 |
Top PSC codes by obligations
| Rank | PSC code | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | Y1ND Construction of Sewage and Waste Facilities | $759,688,230 | |
| 2 | Y1NE Construction of Water Supply Facilities | $322,932,918 | |
| 3 | Z2NE Repair or Alteration of Water Supply Facilities | $92,716,008 | |
| 4 | Y1NZ Construction of Other Utilities | $79,009,499 | |
| 5 | Z2NZ Repair or Alteration of Other Utilities | $66,245,030 | |
| 6 | Z1NE Maintenance of Water Supply Facilities | $28,577,802 | |
| 7 | Y1JZ Construction of Miscellaneous Buildings | $25,599,698 | |
| 8 | Z2FF Repair or Alteration of Penal Facilities | $14,952,167 | |
| 9 | Z2ND Repair or Alteration of Sewage and Waste Facilities | $11,971,629 | |
| 10 | Z1DA Maintenance of Hospitals and Infirmaries | $11,043,484 |
Contract obligations by state
| Rank | Place of performance | Obligated, last 12 months | Share |
|---|---|---|---|
| 1 | California | $561,327,345 | |
| 2 | Wyoming | $247,303,642 | |
| 3 | New Mexico | $226,841,638 | |
| 4 | Arizona | $59,525,661 | |
| 5 | Colorado | $51,765,089 | |
| 6 | Alaska | $43,330,716 | |
| 7 | Arkansas | $34,637,476 | |
| 8 | South Carolina | $34,630,618 | |
| 9 | Montana | $23,226,057 | |
| 10 | Virginia | $19,279,958 | |
| 11 | Texas | $16,983,583 | |
| 12 | Oregon | $14,605,233 | |
| 13 | North Carolina | $12,708,711 | |
| 14 | Utah | $12,263,805 | |
| 15 | Oklahoma | $11,569,447 | |
| 16 | Tennessee | $11,517,696 | |
| 17 | Washington | $10,182,206 | |
| 18 | New York | $9,513,581 | |
| 19 | New Jersey | $8,390,508 | |
| 20 | Minnesota | $7,068,612 | |
| 21 | Maryland | $7,028,117 | |
| 22 | Florida | $6,308,640 | |
| 23 | Missouri | $5,913,468 | |
| 24 | Illinois | $5,730,774 | |
| 25 | Georgia | $5,055,293 | |
| 26 | Louisiana | $4,871,732 | |
| 27 | Alabama | $3,655,361 | |
| 28 | Indiana | $3,455,097 | |
| 29 | Hawaii | $3,314,568 | |
| 30 | South Dakota | $3,120,988 | |
| 31 | Massachusetts | $2,746,154 | |
| 32 | Michigan | $2,581,439 | |
| 33 | Nevada | $2,421,904 | |
| 34 | Kansas | $1,977,256 | |
| 35 | District of Columbia | $1,019,067 | |
| 36 | Idaho | $915,895 | |
| 37 | Wisconsin | $729,994 | |
| 38 | Ohio | $711,260 | |
| 39 | Maine | $680,245 | |
| 40 | Nebraska | $664,861 | |
| 41 | North Dakota | $594,269 | |
| 42 | Rhode Island | $498,857 | |
| 43 | Mississippi | $214,141 | |
| 44 | Pennsylvania | $206,889 | |
| 45 | West Virginia | $183,328 | |
| 46 | Guam | $169,955 | |
| 47 | Delaware | $97,621 | |
| 48 | New Hampshire | $40,925 | |
| 49 | Connecticut | $5,931 | |
| 50 | Kentucky | $4,830 | |
| 51 | Puerto Rico | $3,417 |
Show all 51
Shares are of everything obligated under NAICS 237110 in the last 12 months before deobligations, including work performed abroad or with no place of performance on record.
Contract opportunities
Show 40 more
Latest 50 of 10,326 listed here. See the rest on GovTribe.
Size standard history
Federal Register rules that named this code
From the NAICS codes each rule's amendments to 13 CFR 121.201 name. Rules that print their size standard tables as images aren't listed.
Quick answers
What is NAICS 237110?
NAICS 237110 is Water and Sewer Line and Related Structures Construction, a national industry in NAICS 23, Construction.
What is the NAICS code for sewer construction?
The NAICS code for sewer construction is 237110, Water and Sewer Line and Related Structures Construction.
What is the NAICS code for geothermal drilling?
The NAICS code for geothermal drilling is 237110, Water and Sewer Line and Related Structures Construction.
What is the NAICS code for aqueduct construction?
The NAICS code for aqueduct construction is 237110, Water and Sewer Line and Related Structures Construction.
When did the size standard for NAICS 237110 last change?
The most recent Federal Register rule on record that names NAICS 237110 in the SBA's size standards is "Small Business Size Standards: Adjustment of Monetary-Based Size Standards, Disadvantage Thresholds, and 8(a) Eligibility Thresholds for Inflation" (87 FR 69118), published Nov 17, 2022 and effective Dec 19, 2022.
How much do federal agencies spend under NAICS 237110?
Federal contracts under NAICS 237110 obligated $970,743,993 in fiscal year 2025 and $4,793,123,609 in fiscal years 2023 through 2027.
Who are the largest contractors under NAICS 237110?
The contractors with the most obligated under NAICS 237110 in fiscal years 2026 and 2027 are PCL Construction Inc. ($445,975,526); Record Steel And Construction, Inc. ($129,799,402); and Ames Federal Contracting Group LLC ($129,487,964).
Which agencies buy the most under NAICS 237110?
The agencies that obligated the most under NAICS 237110 in fiscal years 2026 and 2027 are Department of the Interior ($696,200,835), International Boundary and Water Commission U.S.-Mexico ($447,405,854) and Department of the Army ($125,830,993).
Which PSC codes are used with NAICS 237110?
The PSC codes with the most obligated under NAICS 237110 in fiscal years 2026 and 2027 are Y1ND Construction of Sewage and Waste Facilities, Y1NE Construction of Water Supply Facilities and Z2NE Repair or Alteration of Water Supply Facilities.
Where is the work under NAICS 237110 performed?
By place of performance, the states with the most contract obligations under NAICS 237110 over the last 12 months are California ($561,327,345), Wyoming ($247,303,642) and New Mexico ($226,841,638).
What is the latest contract opportunity under NAICS 237110?
The latest contract opportunity under NAICS 237110 is GAOA Sherando Recreation Area Rehabilitation, George Washington-Jefferson National Forest, award notice from Forest Service, posted November 6, 2026.
On GovTribe
See everything under NAICS 237110
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