NAICS Code 238310: Drywall and Insulation Contractors
National industry
SBA small business size standard: $19 million in average annual receipts
Definition
This industry comprises establishments primarily engaged in drywall, plaster work, and building insulation work. Plaster work includes applying plain or ornamental plaster, and installation of lath to receive plaster. The work performed may include new work, additions, alterations, maintenance, and repairs. Establishments primarily engaged in providing firestop services are included in this industry.
Government contracts for this service: PSC S112 Electric Services
Code facts
- Part of
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23
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238
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2383
- 23831
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2383
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238
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23
- Contract awards
- 77 In the last 12 months
- Contract obligations
- $6,310,564 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 238310
- Acoustical ceiling tile and panel installation
- Acoustical foam (i.e., sound barrier) installation
- Attic space insulating
- Blown-in insulation (e.g., cellulose, vermiculite) installation
- Building fireproofing contractors
- Building insulation contractors
- Ceiling tile installation
- Cellulosic fiber insulation installation
- Drop ceiling installation
- Drywall contractors
- Drywall finishing (e.g., sanding, spackling, stippling, taping, texturing)
- Drywall hanging
- Drywall installation
- Exterior insulation finish system installation
- Fabric wall system, noise insulating, installation
- Finishing drywall contractors
- Fireproof flooring installation
- Fireproofing buildings
- Firestop contractors
- Foam insulation installation
- Fresco (i.e., decorative plaster finishing) contractors
- Glass fiber insulation installation
- Gypsum board installation
- Insulation contractors
- Lathing contractors
- Mineral wool insulation installation
- Panel or rigid board insulation installation
- Plastering (i.e., ornamental, plain) contractors
- Polystyrene board insulation installation
- Roof insulation contractor
- Soundproofing contractors
- Styrofoam insulation installation
- Suspended ceiling installation
- Taping and finishing drywall
- Urethane foam insulation application
- Wall cavity and attic space insulation installation
Show all 36
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 | $305,487 |
| FY2026 | $4,225,409 |
| FY2025 | $6,310,564 |
| FY2024 | $5,550,297 |
| FY2023 | $6,807,816 |
Top contractors by obligations
| Rank | Contractor | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | Sussex Rural Electric Cooperative | $1,756,534 | |
| 2 | CJ Mechanical LLC | $502,188 | |
| 3 | DFW Cad Services LLC | $356,686 | |
| 4 | Coastal Marine Services, Inc. | $337,485 | |
| 5 | Koala Roofing LLC | $297,500 | |
| 6 | Strategic Industry Inc. | $197,835 | |
| 7 | Medpro Systems LLC | $92,662 | |
| 8 | Eleven Bravo Group, LLC | $90,980 | |
| 9 | Ep-Ap Innovative Technologies, LLC | $82,999 | |
| 10 | Blue Point Contracting, LLC | $78,847 |
See the full FY2025 ranking of NAICS 238310 contractors, by parent company.
Top funding agencies by obligations
| Rank | Agency | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | Department of the Army | $1,823,879 | |
| 2 | Department of Justice | $912,568 | |
| 3 | Department of Veterans Affairs | $551,296 | |
| 4 | Department of the Navy | $436,148 | |
| 5 | Department of Commerce | $297,500 | |
| 6 | Department of Homeland Security | $153,737 | |
| 7 | Department of the Interior | $92,814 | |
| 8 | Department of State | $74,738 | |
| 9 | Department of Transportation | $68,272 | |
| 10 | Defense Logistics Agency | $54,638 |
Top PSC codes by obligations
| Rank | PSC code | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | S112 Electric Services | $1,756,534 | |
| 2 | Z2FF Repair or Alteration of Penal Facilities | $502,188 | |
| 3 | C219 Other Architect and Engineering Services | $356,686 | |
| 4 | J999 Non-Nuclear Ship Repair (West) | $337,485 | |
| 5 | Z1AZ Maintenance of Other Administrative Facilities and Service Buildings | $297,500 | |
| 6 | 5640 Wallboard, Building Paper, and Thermal Insulation Materials | $235,491 | |
| 7 | Z1DA Maintenance of Hospitals and Infirmaries | $213,661 | |
| 8 | Z2DA Repair or Alteration of Hospitals and Infirmaries | $212,535 | |
| 9 | Z2JZ Repair or Alteration of Miscellaneous Buildings | $186,400 | |
| 10 | Z2ED Repair or Alteration of Ship Construction and Repair Facilities | $78,847 |
Contract obligations by state
| Rank | Place of performance | Obligated, last 12 months | Share |
|---|---|---|---|
| 1 | New Jersey | $1,769,707 | |
| 2 | California | $606,510 | |
| 3 | Puerto Rico | $502,188 | |
| 4 | Texas | $362,969 | |
| 5 | Utah | $297,500 | |
| 6 | Wisconsin | $150,479 | |
| 7 | Pennsylvania | $129,672 | |
| 8 | North Carolina | $109,400 | |
| 9 | Ohio | $103,270 | |
| 10 | South Carolina | $92,662 | |
| 11 | Maryland | $88,339 | |
| 12 | Oklahoma | $69,700 | |
| 13 | Illinois | $52,980 | |
| 14 | Colorado | $46,772 | |
| 15 | Idaho | $36,541 | |
| 16 | District of Columbia | $34,830 | |
| 17 | Tennessee | $26,375 | |
| 18 | Virginia | $24,248 | |
| 19 | Alabama | $22,500 | |
| 20 | Minnesota | $20,650 | |
| 21 | Missouri | $19,504 | |
| 22 | Arkansas | $17,820 | |
| 23 | Connecticut | $15,981 | |
| 24 | New York | $14,000 | |
| 25 | Washington | $8,396 | |
| 26 | Iowa | $6,188 | |
| 27 | Indiana | $2,850 | |
| 28 | Kansas | $1,045 |
Show all 28
Shares are of everything obligated under NAICS 238310 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 853 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 238310?
NAICS 238310 is Drywall and Insulation Contractors, a national industry in NAICS 23, Construction.
What is the NAICS code for drywall hanging?
The NAICS code for drywall hanging is 238310, Drywall and Insulation Contractors.
What is the NAICS code for lathing contractors?
The NAICS code for lathing contractors is 238310, Drywall and Insulation Contractors.
What is the NAICS code for firestop contractors?
The NAICS code for firestop contractors is 238310, Drywall and Insulation Contractors.
When did the size standard for NAICS 238310 last change?
The most recent Federal Register rule on record that names NAICS 238310 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 238310?
Federal contracts under NAICS 238310 obligated $6,310,564 in fiscal year 2025 and $23,199,573 in fiscal years 2023 through 2027.
Who are the largest contractors under NAICS 238310?
The contractors with the most obligated under NAICS 238310 in fiscal years 2026 and 2027 are Sussex Rural Electric Cooperative ($1,756,534), CJ Mechanical LLC ($502,188) and DFW Cad Services LLC ($356,686).
Which agencies buy the most under NAICS 238310?
The agencies that obligated the most under NAICS 238310 in fiscal years 2026 and 2027 are Department of the Army ($1,823,879), Department of Justice ($912,568) and Department of Veterans Affairs ($551,296).
Which PSC codes are used with NAICS 238310?
The PSC codes with the most obligated under NAICS 238310 in fiscal years 2026 and 2027 are S112 Electric Services, Z2FF Repair or Alteration of Penal Facilities and C219 Other Architect and Engineering Services.
Where is the work under NAICS 238310 performed?
By place of performance, the states with the most contract obligations under NAICS 238310 over the last 12 months are New Jersey ($1,769,707), California ($606,510) and Puerto Rico ($502,188).
What is the latest contract opportunity under NAICS 238310?
The latest contract opportunity under NAICS 238310 is Fire insulation project-OK-wichita mtns wildlife R, award notice, posted October 28, 2026.
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