Industries › NAICS 238390
Industry · NAICS 238390 · sector 23 Construction
Other Building Finishing Contractors
Federal contract obligations classified under NAICS 238390, the organisations that win them and the agencies that award them.
USAspending caveat. Figures are obligations reported by federal agencies to USAspending.gov, not payments. In USAspending's words: "An outlay occurs when federal money is actually paid out, not just promised to be paid ('obligated')." "Every agency has a Senior Accountable Official who must officially certify that the quarterly financial data submitted by their agency is accurate and complete." "If there are any discrepancies in procurement data, FPDS is the authoritative source." Contract data for the Department of Defense and the U.S. Army Corps of Engineers is published with a 90-day delay. Data loaded 30 Sep 2026.
Federal agencies obligated $61M in contracts classified under NAICS 238390, Other Building Finishing Contractors, in FY2026, and $302M over the five fiscal years since FY2023; the industry ranks 312 of 544 on this site.
Obligations were down 22% on FY2025 ($78M), with $0 so far in FY2027.
The largest recipient organisations over FY2022–FY2025 were Krueger International, Inc. ($82M), Flatwater Professional Services Company ($67M) and BPD Engineering, LLC ($30M).
By place of performance, the most money went to WI, NE and HI.
Contract obligations by fiscal year
Compared with the largest industry FY2026
| Measure | This industry | Aircraft Manufacturing | All contracts |
|---|---|---|---|
| Contract obligations, FY2026 | $61M | $44B | $716B |
| Five-year total | $302M | $210B | $3.0T |
| Share of all contract obligations, five years | 0% | 7% | 100% |
Top contractors obligations, FY2022–FY2025
| # | Organisation | Obligations |
|---|---|---|
| 1 | Krueger International, Inc. | $82M |
| 2 | Flatwater Professional Services Company | $67M |
| 3 | BPD Engineering, LLC | $30M |
| 4 | Industries for the Blind and Visually Impaired, Inc. | $11M |
| 5 | Wichita Falls Tri-Tech, LLC | $11M |
| 6 | Tiffany and Company U.S. Sales, LLC | $7.1M |
| 7 | Afg Group Inc. | $6.8M |
| 8 | Brice Integrated LLC | $6.4M |
| 9 | Holitna Construction, LLC | $5.2M |
| 10 | VF Services LLC | $5.0M |
| 11 | Yokomizo Tokoten Co., LTD. | $4.5M |
| 12 | Daniels Building Co Inc | $4.1M |
| 13 | Achuti LLC | $3.7M |
| 14 | Olgoonik General, LLC | $3.6M |
| 15 | Immersive Concepts L.L.C. | $3.6M |
| 16 | Terra Site Constructors LLC | $3.0M |
| 17 | Access Environmental, L.L.C. | $2.7M |
| 18 | East Coast Technologies, LLC | $2.6M |
| 19 | Brice Solutions, LLC | $2.4M |
| 20 | Heritage Interiors LLC | $2.3M |
| 21 | Improve Group, Inc. | $2.3M |
| 22 | Furniture Installation & Service Technicians LLC | $2.2M |
| 23 | Venergy Group LLC | $2.2M |
| 24 | SLM Contract Furniture, Inc. | $1.8M |
| 25 | Hamilton Pacific Chamberlain LLC | $1.6M |
$3.8M among the top 40 went to recipients not shown.
Buying agencies $1.0M+ awards
Where the work is performed
Largest awards since FY2023
| Recipient | Awarding agency | Type | Award value | Begun | Place | Record |
|---|---|---|---|---|---|---|
| Atlantic Industrial Coatings Limited Liability Company | Department of the InteriorNational Park Service | ContractDefinitive Contract | $15M | 3 Apr 2026 | DC | USAspending |
| Flatwater Professional Services Company | Department of DefenseDepartment of the Navy | ContractDelivery Order | $10M | 22 Apr 2025 | VA | USAspending |
| Wichita Falls Tri-Tech, LLC | Department of Veterans Affairs | ContractDelivery Order | $9.4M | 26 Nov 2024 | TX | USAspending |
| Brice Integrated LLC | Department of DefenseDepartment of the Air Force | ContractDefinitive Contract | $6.4M | 25 Sep 2025 | HI | USAspending |
| Flatwater Professional Services Company | Department of DefenseDepartment of the Air Force | ContractPurchase Order | $4.9M | 22 Jan 2026 | UT | USAspending |
| Flatwater Professional Services Company | Department of the TreasuryInternal Revenue Service | ContractDefinitive Contract | $4.7M | 13 Sep 2023 | — | USAspending |
| Flatwater Professional Services Company | Department of the TreasuryInternal Revenue Service | ContractDefinitive Contract | $4.4M | 15 May 2023 | NE | USAspending |
| Flatwater Professional Services Company | Department of DefenseDefense Counterintelligence and Security Agency | ContractDelivery Order | $3.6M | 25 Sep 2025 | VA | USAspending |
| Krueger International, Inc. | Department of JusticeFederal Prison Industries / Unicor | ContractDelivery Order | $3.1M | 3 Jan 2023 | WI | USAspending |
| Flatwater Professional Services Company | Department of the TreasuryInternal Revenue Service | ContractPurchase Order | $2.9M | 2 Jul 2024 | TX | USAspending |
Other industries in sector 23: Construction
- 236220 Commercial and Institutional Building Construction $142B
- 237990 Other Heavy and Civil Engineering Construction $40B
- 237310 Highway, Street, and Bridge Construction $8.6B
- 236210 Industrial Building Construction $4.6B
- 237110 Water and Sewer Line and Related Structures Construction $4.3B
- 238220 Plumbing, Heating, and Air-Conditioning Contractors $4.1B
- 238210 Electrical Contractors and Other Wiring Installation Contractors $3.2B
- 237130 Power and Communication Line and Related Structures Construction $2.9B
- 238990 All Other Specialty Trade Contractors $2.8B
- 237120 Oil and Gas Pipeline and Related Structures Construction $2.3B
- 238160 Roofing Contractors $1.9B
- 238290 Other Building Equipment Contractors $1.6B
- 236116 New Multifamily Housing Construction (except For-Sale Builders) $1.1B
- 238910 Site Preparation Contractors $711M
- 236118 Residential Remodelers $608M
- 238320 Painting and Wall Covering Contractors $354M
- 236115 New Single-Family Housing Construction (except For-Sale Builders) $153M
- 238330 Flooring Contractors $130M
- 238190 Other Foundation, Structure, and Building Exterior Contractors $127M
- 238110 Poured Concrete Foundation and Structure Contractors $100M
- 238140 Masonry Contractors $91M
- 238150 Glass and Glazing Contractors $79M
- 238120 Structural Steel and Precast Concrete Contractors $77M
- 238350 Finish Carpentry Contractors $26M
Questions and answers
How much does the federal government spend on NAICS 238390?
$61M in contract obligations classified under Other Building Finishing Contractors in FY2026, $302M over the five fiscal years since FY2023. Obligations are commitments, not payments.
Who are the top contractors in Other Building Finishing Contractors?
Krueger International, Inc. ($82M), Flatwater Professional Services Company ($67M), BPD Engineering, LLC ($30M), Industries for the Blind and Visually Impaired, Inc. ($11M), Wichita Falls Tri-Tech, LLC ($11M), by contract obligations over FY2022–FY2025.
Which agencies buy in this industry?
By the value of $1.0M-plus contracts since FY2023: Department of Defense ($43M), Department of the Treasury ($20M), Department of Justice ($19M), Department of the Interior ($17M), Department of Veterans Affairs ($14M).
What is a NAICS code?
In USAspending's words: "NAICS stands for the North American Industrial Classification System. This 6-digit code tells you what industry the work falls into. Each contract record has a NAICS code." Assistance awards (grants, loans, direct payments) carry no NAICS code and are not counted here.
Provenance
Source: USAspending.gov API v2, spending by category (NAICS) by fiscal year, recipient cross-tabulation for FY2022–FY2025 and award search, loaded 30 Sep 2026. State figures come from each state's top-100 NAICS list, so small amounts in a state may be missing. See methodology.