Construction

NAICS 237990Other Heavy and Civil Engineering Construction

Heavy civil construction not elsewhere classified: dams, marine construction, dredging, land reclamation, and coastal protection. Federal use is dominated by USACE civil works.

Quick facts

SBA size standard
$45 million
Average annual receipts · 13 C.F.R. § 121.201
Dredging and surface cleanup of contaminated sediments has a separate $34M revenue threshold under footnote 2 of 13 CFR 121.201.
FY2024 federal obligations
$1B–$2B
See live USAspending.gov data →

Top federal customers

Federal agencies that obligate the most spending under NAICS 237990 (FY2024 reporting period). Order tracks federal-obligation volume on USAspending.gov.

  1. 1.U.S. Army Corps of Engineers
  2. 2.Naval Facilities Engineering Systems Command
  3. 3.Department of the Interior
  4. 4.Department of Energy
  5. 5.Bureau of Reclamation

Set-aside fit

Whether NAICS 237990 commonly carries set-aside designations on federal awards. Eligibility for any specific solicitation is set by the contracting officer; this table reflects the FY2024 award pattern, not a guarantee of set-aside status.

  • SDVOSB (Service-Disabled Veteran-Owned Small Business)
  • 8(a) Business Development Program
  • HUBZone Small Business
  • WOSB / EDWOSB
  • VOSB (Veteran-Owned Small Business)

Dredging is a specialized industry with limited small-business set-aside competition. Other heavy civil work has more typical SDVOSB participation.

Frequent prime contractors

Companies that most frequently appear as prime awardees under NAICS 237990 for FY2024. Drawn from USAspending.gov public award records — verify currency at the live link below.

  • Great Lakes Dredge & Dock
  • Weeks Marine
  • Manson Construction
  • Cashman Equipment
  • Kiewit Corporation
  • Granite Construction
  • Orion Marine
  • Shimmick Construction
  • Flatiron Construction
  • Bechtel
See live award data on USAspending.gov →

Common FAR / DFARS clauses

Frequently flowed-down clauses on contracts in this NAICS. The clause text on acquisition.gov is authoritative; this list captures the practical pattern, not an exhaustive flowdown.

  • FAR 52.222-6Construction Wage Rate Requirements

    Davis-Bacon heavy-construction wage determinations apply.

  • FAR 52.236-2Differing Site Conditions

    Marine and dam work carry significant geotechnical and hydraulic risk.

  • FAR 52.236-13Accident Prevention

    Marine construction safety flowdowns including USCG-overlapping rules.

  • FAR 52.225-9Buy American — Construction Materials

    Standard domestic-preference flowdown.

  • 46 USC 55305Cargo Preference Act

    Marine construction materials carried on government-funded ocean shipments fall under cargo preference.

Indirect rate considerations

Marine and heavy civil firms run massive equipment fleets. USACE EP 1110-1-8 equipment cost recovery is central; many firms negotiate dredging-specific rates. Mobilization and demobilization costs flow direct.

See FieldLedger's Indirect Rate Engine for pool definition and rate tracking, or read the FieldLedger methodology for the underlying FAR Part 31 framework.

How FieldLedger fits NAICS 237990

Equipment costing under USACE EP 1110-1-8 is essential. Project P&L. Multi-CLIN invoicing for civil-works pay applications. Davis-Bacon via signed timekeeping.

Frequently asked

What is the SBA size standard for NAICS 237990?
The SBA size standard for NAICS 237990 (Other Heavy and Civil Engineering Construction) is $45 million in average annual receipts, per 13 C.F.R. § 121.201. Dredging and surface cleanup of contaminated sediments has a separate $34M revenue threshold under footnote 2 of 13 CFR 121.201.
Is NAICS 237990 eligible for SDVOSB, 8(a), HUBZone, or WOSB set-asides?
Set-aside programs that commonly apply: SDVOSB, 8(a), HUBZone, WOSB, VOSB. Dredging is a specialized industry with limited small-business set-aside competition. Other heavy civil work has more typical SDVOSB participation.
Which federal agencies buy under NAICS 237990?
For FY2024 reporting, the leading federal customers under NAICS 237990 were U.S. Army Corps of Engineers, Naval Facilities Engineering Systems Command, Department of the Interior, Department of Energy, Bureau of Reclamation. Live obligation data is available on USAspending.gov.
What FAR or DFARS clauses commonly apply to NAICS 237990 contracts?
Frequent clause flowdowns include FAR 52.222-6 (Construction Wage Rate Requirements); FAR 52.236-2 (Differing Site Conditions); FAR 52.236-13 (Accident Prevention); FAR 52.225-9 (Buy American — Construction Materials); 46 USC 55305 (Cargo Preference Act). Each contract instrument will incorporate clauses by reference under FAR 52.252-2; this list reflects the high-frequency set for this NAICS, not an exhaustive flowdown.
What indirect-rate structure works for a federal contractor in NAICS 237990?
Marine and heavy civil firms run massive equipment fleets. USACE EP 1110-1-8 equipment cost recovery is central; many firms negotiate dredging-specific rates. Mobilization and demobilization costs flow direct.
How does FieldLedger help small federal contractors in NAICS 237990?
Equipment costing under USACE EP 1110-1-8 is essential. Project P&L. Multi-CLIN invoicing for civil-works pay applications. Davis-Bacon via signed timekeeping.

Sources

Snapshot date: 2026-05-08 (FY2024 reporting period). Federal-obligation bands and prime-contractor lists reflect the data as of the snapshot — refresh against USAspending.gov for current figures.