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McAlvain Group of Companies

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uuid000oyo5

Namestring
McAlvain Group of Companies
Legal namestring
McAlvain Companies, Inc.
Websiteurl
mcalvain.com
Company typeenum
Private
Founded yearint
1980
Descriptiontext

McAlvain Group of Companies (legal entity: McAlvain Companies, Inc.) is a privately held, third-generation Idaho-born construction firm founded in 1980 and headquartered in Boise, Idaho. The company provides construction management, general contracting, design-build, and self-perform concrete services across the western United States, with direct offices and operational presence spanning Idaho, Utah, Arizona, California, Montana, Wyoming, Nevada, Colorado, Minnesota, and Oklahoma. McAlvain operates as a member of the Big-D Family of Companies, a $2B+ revenue construction conglomerate headquartered in Salt Lake City that includes multiple specialized regional construction subsidiaries. McAlvain employs approximately 400 people and maintains a $4 billion bonding line, an 85% repeat business rate, and an annual production capacity of 80,000 cubic yards of concrete and 1.8 million square feet of concrete slabs.

The company's service portfolio spans 10 vertical market segments: Aviation & Transportation, Commercial, Food & Beverage Processing, Government & Public, Heavy Civil, Hospitality & Resorts, Multi-Family Residential, Sports & Entertainment, Warehouse & Distribution, and Water Renewal. Core technical competencies center on self-perform structural concrete — including cast-in-place walls, shoring systems, elevated decks, tilt-up construction, parking structures, and foundation systems — supported by in-house BIM/VDC coordination. Notable project credentials include the 1.4 million square foot LEED Gold NSA Utah Data Center (joint venture with Balfour Beatty and DPR), a 1 million square foot Chobani yogurt plant in Twin Falls, Idaho, a 265,000 square foot Clif Bar bakery plant, SkyWest Airlines hangars in Boise and Oklahoma City, and The Lodge at Blue Sky resort in Utah. The company is ranked #1 in Concrete in ENR Mountain States for 6 consecutive years and among Top Contractors in Mountain States for 15+ years, and received Great Place to Work certification in 2025.

McAlvain's business model is B2B project-based contracting with revenue derived from general contracting fees, construction management fees, design-build delivery, and self-perform concrete craft labor, materials, and equipment. Projects are quoted individually based on scope and delivery method rather than via published pricing tiers. Go-to-market is primarily enterprise field sales through competitive bidding on public and private work, sustained by 85% repeat business and an annual AGC-style trade partner prequalification process that builds a vetted subcontractor network. Customers include national enterprises (SkyWest, Walmart, Albertsons, McDonald's, Chobani), state and federal government agencies, higher education institutions, and healthcare providers, distributed across multiple industries to limit single-customer concentration risk.

Short descriptiontext

McAlvain Group of Companies is a privately held, third-generation Idaho construction firm founded in 1980 providing construction management, general contracting, design-build, and self-perform concrete services across the western United States. It serves aviation, food processing, government, education, hospitality, and commercial clients as a member of the $2B+ Big-D Family of Companies.

Operating statusenum
Operating
Ownership categoryenum
Headcount rangeband
101–250
akta.pro rankint
HeadquartersBoise, United States
HQ citystring
Boise
HQ countrystring
United States
HQ regionstring
North America
Markets served

Serves global market

Offices17 records

Each record includes

City, Country, Type, Description, Source

Keyword5 values
commercial construction services, structural concrete construction, design build contracting, general contractor services, tilt up concrete construction
Industry4 codes
1Commercial General Contracting (New Build)
CodeIMAFAAAAPrimaryYes
2Public Works General Contracting
CodeIMAFAAAGPrimaryNo
3Parking Structures & Garages Construction
CodeIMAFACAKPrimaryNo
4Construction Management & Delivery (EPCM/CMAR/Design-Build Oversight)
CodeEUANALAEPrimaryNo
NAICS code5 codes
  • Construction23
  • Poured Concrete Foundation and Structure Contractors23811
  • Other Heavy and Civil Engineering Construction2379
  • Utility System Construction2371
  • Site Preparation Contractors23891
SIC code2 codes
  • General Bldg Contractors - Nonresidential Bldgs1540
  • Heavy Construction Other Than Bldg Const - Contractors1600
Product category
Commercial Construction Services
GTM motion2 records

Each record includes

Type, Description, Source

Revenue model2 records
1General Contracting & Construction Management
TypeProfessional Services
Description

McAlvain provides construction management, general contracting, design-build, and concrete services as a general contractor for large-scale construction projects throughout the western United States.

mcalvain.com
2Self-Perform Concrete Services
TypeProfessional Services
Description

The company self-performs structural concrete, parking structures, and tilt-up concrete work, generating revenue through direct concrete craft labor, materials, and equipment for its own forces on projects.

mcalvain.com
Marketing channels5 records

Each record includes

Title, Type, Stage, Description, Source

Distribution channels3 records

Each record includes

Title, Type, Scope, Target buyer, Description, Source

Cost components6 values
Personnel, Supply Chain, Operations, Infrastructure, Marketing or Sales, Technology or R&D
Pricing details1 tier
1Project-based construction contracts
ModelOtherBilling cadenceMulti-year contract
Notes

No public pricing. Construction projects are quoted on an individual basis based on scope, specifications, and delivery method (GC, CM, Design/Build).

mcalvain.com
GTM typeB2B
B2B
Offering typeServices
Services
Core offering1 text field

McAlvain Group of Companies is a large-scale commercial general contractor providing construction management, design-build, and general contracting services throughout the Western United States, with self-perform structural concrete, tilt-up, and parking structure construction as its core specialty. The firm places approximately 80,000 cubic yards of concrete and 1.8 million square feet of slabs annually across projects in aviation, food and beverage processing, government, hospitality, multi-family, sports, warehouse, water renewal, heavy civil, and commercial sectors.

Differentiator
Functional benefit
Problem solved
Quantifiable outcome1 of 5 values shown
  • 85% repeat business rate demonstrates exceptional client satisfaction
+4 more records
Product overview1 text field

McAlvain Group of Companies offers a unified construction services portfolio centered on concrete expertise and self-performing capabilities. The core offering consists of structural concrete services, parking structures, and tilt-up construction, complemented by construction management, general contracting, and design-build services. Projects span ten market segments: Aviation & Transportation, Commercial, Food & Beverage Processing, Government & Public, Heavy Civil, Hospitality & Resorts, Multi-Family, Sports & Entertainment, Warehouse & Distribution, and Water Renewal. The company operates throughout the western United States with a $4 billion bonding capacity and has ranked #1 in concrete construction in ENR Mountain States for 6 consecutive years.

Product and service5 records
1Structural Concrete Services
CategoryConcrete Construction
Description

Self-perform structural concrete work for commercial buildings including foundation systems, cast-in-place walls, shoring systems for elevated decks, beams, and building cores; for commercial, industrial, and government clients.

2Parking Structure Construction
CategoryConcrete Construction
Description

Specialized concrete construction of parking structures, including multi-story garages such as St. Luke's NW Downtown Parking Garage, BOI Parking Garage Expansion, and Jack's Urban Meeting Place parking structures for commercial and healthcare clients.

3Tilt-Up Concrete Construction
CategoryConcrete Construction
Description

Tilt-up concrete panel construction services for commercial, industrial, and warehouse facilities, used in large-scale distribution and logistics buildings.

4Construction Management Services
CategoryGeneral Contracting
Description

Comprehensive construction management services for projects throughout the western United States, serving enterprise owners, government agencies, and developers.

5General Contracting
Scale indicator10 records

Each record includes

Type, Value, Description, Source

Partnership1 partner
Strategic tierFlagshipTypeOthers
Description

McAlvain Companies is a member of the Big-D Family of Companies, one of the largest construction organizations in the country with revenues exceeding $2 billion a year. Big-D provides national support, shared resources, and brand identity across multiple regional construction companies including Big-D Construction, Big-D Mission Critical, Big-D Heavy Industrial, Big-D Food & Beverage, Big-D Signature, Dovetail Construction, and Martin-Harris Construction. Headquarters for the Big-D Family is in Salt Lake City, UT.

Recent move7 records

Each record includes

Date, Type, Title, Description, Source

Expansion highlight6 records

Each record includes

Type, Description

Peers10 records
TypeBroad incumbent
Description

Large employee-owned GC with strong Western US presence across commercial, industrial, transportation, and heavy civil. Comparable to McAlvain on heavy civil and commercial GC, but with broader geographic reach and similar self-perform capabilities.

TypeDirect peer
Description

Salt Lake City-based commercial and industrial GC with self-perform concrete and tilt-up expertise across the Intermountain West. Closely comparable to McAlvain in size, geography, services mix, and self-perform concrete focus.

TypeDirect peer
Description

Big-D Family sister focused on luxury resorts, hotels, and high-end residences in Park City, Jackson, and Sun Valley. Directly comparable to McAlvain's hospitality/resort vertical for similar mountain-community luxury construction projects.

TypeBroad incumbent
Description

Large private GC with comparable self-perform concrete and design-build capabilities across commercial, healthcare, industrial, and government. Comparable to McAlvain on business model and self-perform approach, though operating primarily in the Southeast US.

TypeBroad incumbent
Description

Public large-cap heavy civil and infrastructure construction firm with a heavy Western US presence in transportation, water resources, and site preparation. Comparable to McAlvain's heavy civil and water renewal verticals but at materially larger scale.

TypeBroad incumbent
Description

Large privately held commercial GC headquartered in Utah, with deep Mountain West coverage and a national footprint across commercial, healthcare, hospitality, and data centers. Comparable to McAlvain on commercial GC scale and Western US regional mix, but with broader national reach.

TypeDirect peer
Description

Sister company within the Big-D Family of Companies; large-scale commercial and industrial general contractor across the Mountain West. Most directly comparable as a Big-D sibling offering similar GC, design-build, and self-perform services in overlapping geographies.

TypeDirect peer
Description

Big-D Family sister dedicated to food and beverage processing construction. Directly comparable to McAlvain's F&B vertical (Chobani, Clif Bar, NewCold, Idaho Milk Products) and a likely internal competitor or teaming partner on large food-plant builds.

TypeDirect peer
Description

Sister company within the Big-D Family operating in Las Vegas, Reno, and Lakewood, CO. Comparable commercial GC with design-build and self-perform capabilities, often competing or teaming with McAlvain on Western US projects.

TypeDirect peer
Description

Big-D Family sister specializing in mission-critical/data-center construction. Comparable to McAlvain on the NSA Utah Data Center JV and similar large-scale, technically demanding projects.

Market position
Strengths5 records

Each record includes

Headline, Details, Source

Weaknesses5 records

Each record includes

Headline, Details, Source

Competitive moat6 records

Each record includes

Type, Details

Key risks6 records

Each record includes

Headline, Details, Source

Key highlights7 records

Each record includes

Headline, Details, Source

Customer concentration

Classification, Details

Named customers18 records

Each record includes

Name, Industry, Type, Use case, Source, UUID

Segment11 records

Each record includes

Title, Type, Primary, Description, Pain point addressed, Use case, Source

Ideal customer profile6 records

Each record includes

Profile, Firmographic size, Sales motion, Sales cycle length, Buying structure, Purchase trigger, Buyer persona, Geography, Industry vertical, Primary use case, Description, Pain points, Evidence proof points, Target buyer

Technology focused
No
API detail
Has APIbool
No

Docs URL, Description

AI maturity
App detail

Has app

Feature3 records

Each record includes

Title, Differentiator, Description, Source

Core technology
Revenue estimate
Valuation estimate
Number of profiles
Profiles15 records

Each record includes

Name, Designation, Designation category, Overview, Profile commentary, Source

No data
No data
Funding overview

Funding stage, Last funding date, Total funding USD

Funding rounds

Each record includes

Round, Amount USD, Date, Pre money valuation, Total investors, Investors, News

Investors

Each record includes

Name, Type, Date of entry, Rounds participated, Website

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Each record includes

Name, Acquisition type, Announced date, Completed date, Status, Website, News

Investment

Each record includes

Name, Round, Announced date, Lead investor, Website, News

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

McAlvain Group of Companies

Commercial Construction Servicesmcalvain.com

McAlvain Group of Companies is a privately held, third-generation Idaho construction firm founded in 1980 providing construction management, general contracting, design-build, and self-perform concrete services across the western United States. It serves aviation, food processing, government, education, hospitality, and commercial clients as a member of the $2B+ Big-D Family of Companies.

What McAlvain Group of Companies does

McAlvain Group of Companies (legal entity: McAlvain Companies, Inc.) is a privately held, third-generation Idaho-born construction firm founded in 1980 and headquartered in Boise, Idaho. The company provides construction management, general contracting, design-build, and self-perform concrete services across the western United States, with direct offices and operational presence spanning Idaho, Utah, Arizona, California, Montana, Wyoming, Nevada, Colorado, Minnesota, and Oklahoma. McAlvain operates as a member of the Big-D Family of Companies, a $2B+ revenue construction conglomerate headquartered in Salt Lake City that includes multiple specialized regional construction subsidiaries. McAlvain employs approximately 400 people and maintains a $4 billion bonding line, an 85% repeat business rate, and an annual production capacity of 80,000 cubic yards of concrete and 1.8 million square feet of concrete slabs.

The company's service portfolio spans 10 vertical market segments: Aviation & Transportation, Commercial, Food & Beverage Processing, Government & Public, Heavy Civil, Hospitality & Resorts, Multi-Family Residential, Sports & Entertainment, Warehouse & Distribution, and Water Renewal. Core technical competencies center on self-perform structural concrete — including cast-in-place walls, shoring systems, elevated decks, tilt-up construction, parking structures, and foundation systems — supported by in-house BIM/VDC coordination. Notable project credentials include the 1.4 million square foot LEED Gold NSA Utah Data Center (joint venture with Balfour Beatty and DPR), a 1 million square foot Chobani yogurt plant in Twin Falls, Idaho, a 265,000 square foot Clif Bar bakery plant, SkyWest Airlines hangars in Boise and Oklahoma City, and The Lodge at Blue Sky resort in Utah. The company is ranked #1 in Concrete in ENR Mountain States for 6 consecutive years and among Top Contractors in Mountain States for 15+ years, and received Great Place to Work certification in 2025.

McAlvain's business model is B2B project-based contracting with revenue derived from general contracting fees, construction management fees, design-build delivery, and self-perform concrete craft labor, materials, and equipment. Projects are quoted individually based on scope and delivery method rather than via published pricing tiers. Go-to-market is primarily enterprise field sales through competitive bidding on public and private work, sustained by 85% repeat business and an annual AGC-style trade partner prequalification process that builds a vetted subcontractor network. Customers include national enterprises (SkyWest, Walmart, Albertsons, McDonald's, Chobani), state and federal government agencies, higher education institutions, and healthcare providers, distributed across multiple industries to limit single-customer concentration risk.

McAlvain Group of Companies firmographics

Firmographics
Name
McAlvain Group of Companies
Legal name
McAlvain Companies, Inc.
Website
https://mcalvain.com
Company type
Private
Founded year
1980
Operating status
Operating
Headcount range
101–250 employees
Short description
McAlvain Group of Companies is a privately held, third-generation Idaho construction firm founded in 1980 providing construction management, general contracting, design-build, and self-perform concrete services across the western United States. It serves aviation, food processing, government, education, hospitality, and commercial clients as a member of the $2B+ Big-D Family of Companies.
Ownership category
akta.pro rank

McAlvain Group of Companies industry classification

Industry
Product category
Commercial Construction Services
NAICS
Construction (23), Poured Concrete Foundation and Structure Contractors (23811), Other Heavy and Civil Engineering Construction (2379), Utility System Construction (2371), Site Preparation Contractors (23891)
SIC
General Bldg Contractors - Nonresidential Bldgs (1540), Heavy Construction Other Than Bldg Const - Contractors (1600)
akta.pro primary industry
Commercial General Contracting (New Build) (IMAFAAAA)
akta.pro secondary industries
Public Works General Contracting (IMAFAAAG), Parking Structures & Garages Construction (IMAFACAK), Construction Management & Delivery (EPCM/CMAR/Design-Build Oversight) (EUANALAE)

Keywords

  • Commercial construction services
  • Structural concrete construction
  • Design build contracting
  • General contractor services
  • Tilt up concrete construction

Where McAlvain Group of Companies is headquartered

Location

Headquarters

HQ city
Boise
HQ country
United States
HQ region
North America

Offices17 records

Markets served

McAlvain Group of Companies business model

Business model
GTM type
B2B
Offering type
Services
Cost components
Personnel, Supply Chain, Operations, Infrastructure, Marketing or Sales, Technology or R&D

Revenue model

  1. General Contracting & Construction Management: McAlvain provides construction management, general contracting, design-build, and concrete services as a general contractor for large-scale construction projects throughout the western United States.
  2. Self-Perform Concrete Services: The company self-performs structural concrete, parking structures, and tilt-up concrete work, generating revenue through direct concrete craft labor, materials, and equipment for its own forces on projects.

Pricing tiers

ModelBillingPrice
OtherMulti-year contractProject-based construction contracts

Go-to-market motion2 records

Distribution channels3 records

Marketing channels5 records

McAlvain Group of Companies product offering

Product offering

Core offering

McAlvain Group of Companies is a large-scale commercial general contractor providing construction management, design-build, and general contracting services throughout the Western United States, with self-perform structural concrete, tilt-up, and parking structure construction as its core specialty. The firm places approximately 80,000 cubic yards of concrete and 1.8 million square feet of slabs annually across projects in aviation, food and beverage processing, government, hospitality, multi-family, sports, warehouse, water renewal, heavy civil, and commercial sectors.

Product overview

McAlvain Group of Companies offers a unified construction services portfolio centered on concrete expertise and self-performing capabilities. The core offering consists of structural concrete services, parking structures, and tilt-up construction, complemented by construction management, general contracting, and design-build services. Projects span ten market segments: Aviation & Transportation, Commercial, Food & Beverage Processing, Government & Public, Heavy Civil, Hospitality & Resorts, Multi-Family, Sports & Entertainment, Warehouse & Distribution, and Water Renewal. The company operates throughout the western United States with a $4 billion bonding capacity and has ranked #1 in concrete construction in ENR Mountain States for 6 consecutive years.

Differentiator

Problem solved

Functional benefit

Products and services

  • Structural Concrete Services Self-perform structural concrete work for commercial buildings including foundation systems, cast-in-place walls, shoring systems for elevated decks, beams, and building cores; for commercial, industrial, and government clients.
  • Parking Structure Construction Specialized concrete construction of parking structures, including multi-story garages such as St. Luke's NW Downtown Parking Garage, BOI Parking Garage Expansion, and Jack's Urban Meeting Place parking structures for commercial and healthcare clients.
  • Tilt-Up Concrete Construction Tilt-up concrete panel construction services for commercial, industrial, and warehouse facilities, used in large-scale distribution and logistics buildings.
  • Construction Management Services Comprehensive construction management services for projects throughout the western United States, serving enterprise owners, government agencies, and developers.
  • General Contracting

Quantifiable outcome

  • 85% repeat business rate demonstrates exceptional client satisfaction
  • +4 more outcomes

Companies that use McAlvain Group of Companies

Customer profile

Named customers18 records

Segments11 records

Ideal customer profiles6 records

McAlvain Group of Companies technology and API

Technology

Technology focussed No

API detail

Has API
No
API docs
API detail

Core technology

AI maturity

App detail

Feature3 records

McAlvain Group of Companies partnerships and signals

Strategic signal

Partnerships

One partnership is on record.

  • Big-D Family of CompaniesflagshipOthersMcAlvain Companies is a member of the Big-D Family of Companies, one of the largest construction organizations in the country with revenues exceeding $2 billion a year. Big-D provides national support, shared resources, and brand identity across multiple regional construction companies including Big-D Construction, Big-D Mission Critical, Big-D Heavy Industrial, Big-D Food & Beverage, Big-D Signature, Dovetail Construction, and Martin-Harris Construction. Headquarters for the Big-D Family is in Salt Lake City, UT.

Scale indicators10 records

Recent moves7 records

Expansion highlights6 records

McAlvain Group of Companies competitors and assessment

Company assessment

Broad incumbents

  • Sundt Construction: Large employee-owned GC with strong Western US presence across commercial, industrial, transportation, and heavy civil. Comparable to McAlvain on heavy civil and commercial GC, but with broader geographic reach and similar self-perform capabilities.
  • Brasfield & Gorrie: Large private GC with comparable self-perform concrete and design-build capabilities across commercial, healthcare, industrial, and government. Comparable to McAlvain on business model and self-perform approach, though operating primarily in the Southeast US.
  • Granite Construction: Public large-cap heavy civil and infrastructure construction firm with a heavy Western US presence in transportation, water resources, and site preparation. Comparable to McAlvain's heavy civil and water renewal verticals but at materially larger scale.
  • Layton Construction: Large privately held commercial GC headquartered in Utah, with deep Mountain West coverage and a national footprint across commercial, healthcare, hospitality, and data centers. Comparable to McAlvain on commercial GC scale and Western US regional mix, but with broader national reach.

Direct peers

  • Okland Construction: Salt Lake City-based commercial and industrial GC with self-perform concrete and tilt-up expertise across the Intermountain West. Closely comparable to McAlvain in size, geography, services mix, and self-perform concrete focus.
  • Big-D Signature: Big-D Family sister focused on luxury resorts, hotels, and high-end residences in Park City, Jackson, and Sun Valley. Directly comparable to McAlvain's hospitality/resort vertical for similar mountain-community luxury construction projects.
  • Big-D Construction: Sister company within the Big-D Family of Companies; large-scale commercial and industrial general contractor across the Mountain West. Most directly comparable as a Big-D sibling offering similar GC, design-build, and self-perform services in overlapping geographies.
  • Big-D Food & Beverage: Big-D Family sister dedicated to food and beverage processing construction. Directly comparable to McAlvain's F&B vertical (Chobani, Clif Bar, NewCold, Idaho Milk Products) and a likely internal competitor or teaming partner on large food-plant builds.
  • Martin-Harris Construction: Sister company within the Big-D Family operating in Las Vegas, Reno, and Lakewood, CO. Comparable commercial GC with design-build and self-perform capabilities, often competing or teaming with McAlvain on Western US projects.
  • Big-D Mission Critical: Big-D Family sister specializing in mission-critical/data-center construction. Comparable to McAlvain on the NSA Utah Data Center JV and similar large-scale, technically demanding projects.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat6 records

Key risks6 records

Key highlights7 records

Customer concentration

McAlvain Group of Companies social profiles

Digital presence

McAlvain Group of Companies financial estimates

Financial estimate

Revenue estimate

Valuation estimate

McAlvain Group of Companies leadership team

Management profile

Number of profiles

Profiles15 records

McAlvain Group of Companies funding detail

Funding detail

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

McAlvain Group of Companies M&A and investment

M&A and investment

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about McAlvain Group of Companies

What does McAlvain Group of Companies do?

McAlvain Group of Companies is a large-scale commercial general contractor providing construction management, design-build, and general contracting services throughout the Western United States, with self-perform structural concrete, tilt-up, and parking structure construction as its core specialty. The firm places approximately 80,000 cubic yards of concrete and 1.8 million square feet of slabs annually across projects in aviation, food and beverage processing, government, hospitality, multi-family, sports, warehouse, water renewal, heavy civil, and commercial sectors.

Is McAlvain Group of Companies a public or private company?

McAlvain Group of Companies is a private company. It is classified as family owned and is currently operating.

When was McAlvain Group of Companies founded?

McAlvain Group of Companies was founded in 1980. It employs 101 to 250 people.

Where is McAlvain Group of Companies based?

McAlvain Group of Companies is headquartered in Boise, United States, in the North America region.

How does McAlvain Group of Companies make money?

Two revenue lines are on record. General Contracting & Construction Management is the primary driver. The others are self-Perform Concrete Services.

Who are McAlvain Group of Companies's main competitors?

Broad incumbents on record are Sundt Construction, Brasfield & Gorrie, Granite Construction and Layton Construction. Direct peers are Okland Construction, Big-D Signature, Big-D Construction, Big-D Food & Beverage, Martin-Harris Construction and Big-D Mission Critical.

Does McAlvain Group of Companies have an API?

No public API is recorded for McAlvain Group of Companies.

What industry is McAlvain Group of Companies in?

McAlvain Group of Companies's product category is Commercial Construction Services. Its primary akta.pro industry code is IMAFAAAA, Commercial General Contracting (New Build), with a secondary code of IMAFAAAG, Public Works General Contracting. Its NAICS code is 23 and its SIC code is 1540.

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