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Level

The Level Index

Landscaping & Lawn Care

How does your landscape company compare?

Labor leverage, maintenance vs. install economics, customer retention, and cash flow benchmarks for U.S. landscape companies. Use named source context and separately labeled planning inputs; exact verification status appears beside each reference.

Named sources + planning referencesSource scope stated per metric; separate planning inputsCompare Landscaping & Lawn Care Software & Ledger Stack ↓

Reviewed October 7, 2026. Attributed figures retain their own observation periods and populations. Retained source-attributed inputs with no exact capture are explicitly unverified; planning references are not a measured Level industry cohort.

$188.8B

Market size

U.S. landscaping industry (2025 IBIS) (retained historical reference, exact source not reverified here)

692K+

Establishments

Landscaping businesses in the U.S. (retained historical reference, exact source not reverified here)

911K

Employment

Landscape services jobs (BLS 2024) (retained historical reference, exact source not reverified here)

37%

H-2B share

Of H-2B certifications → landscaping (largest occupation) (retained historical reference, exact source not reverified here)

A benchmark tells you where the gap may be. Level's bookkeeping, controller, CFO, and operating-finance team traces the gap back to the services, labor, billing, cash, and systems behind it. If the problem begins between operating software and accounting, start with the integration map.

Check your own numbers

Review route density, contribution and seasonal labor before choosing a growth plan.

Landscape operators can add revenue and lose margin if maintenance mix, crew routing, equipment utilization, and seasonal labor planning are not measured together.

In the free audit, we check:

  • •labor cost, crew productivity, and route density by service line
  • •maintenance versus install mix and renewal pricing discipline
  • •equipment cost, H-2B exposure, DSO, and seasonal cash timing

We use this to prepare your audit before the call. Your numbers stay private.

About the data and its source basisProvenance and method for the landscaping & lawn care figures on this page.

About the Data

Landscaping chart and table references have no exact retained numeric verification in this edition. IRS source capture verifies the payroll-tax method only. Retained attributions and independent Level planning cases use different populations and definitions.

Methodology

Read the evidence class and population beside each metric. A report attribution alone does not verify a value or percentile. Mixed-source table bands and planning inputs are not common quartiles; published percentiles apply only to the captured source population. No landscaping chart or table value has an exact retained numeric capture in this edition.

The Level CLEAR Framework

Five pillars of landscaping & lawn care financial health

Every metric in the Level Index maps to one of five pillars. Together they give you a complete picture of where money is made, lost, stuck, or at risk.

CCash

Separate billed receivables, unbilled work and cash receipts. Model seasonal payroll, equipment payments and customer deposits by date.

LLabor

Measure crew hours, route density, equipment use and hiring dependencies. Labor-certification counts do not establish an individual employer shortage.

EEarnings

Separate maintenance, installation, snow and irrigation contribution. Reconcile gross margin, adjusted EBITDA, operating and net income definitions.

AAccounts

Track renewal, customer count, retained revenue, acquired work and bid outcomes. Compare like customer and lead populations.

RRisk

Review weather exposure, equipment downtime, insurance, concentration and immigration requirements. Contract terms determine who carries each risk.

Labor-certification exposure needs your own workforce and policy scenarios.

The retained 37% landscaping certification share is previously attributed to DOL FY 2024 H-2B data, with the exact value not reverified here. It is not the share of landscaping employees using H-2B or a prediction of crew availability. Separate certifications, visas, actual workers and your employer dependency before making a hiring or cost assumption.

Source: DOL program statistics, exact 37% value not reverified

CCash
C.1Previously attributed BrightView FY 2025 billed-AR proxy plus independent Level collection-day inputs; no commercial-maintenance cohort is supplied.
Evidence: Mixed: previously attributed references and Level planning inputsSample: No common measured cohort; source-specific samples unverified

Billed and unbilled balances give different DSO proxies.

Days Sales Outstanding (DSO)

Source / sample: Previously attributed BrightView FY 2025 billed-AR proxy plus independent Level collection-day inputs; no commercial-maintenance cohort is supplied.

The 54-day BrightView billed-AR proxy and about 69 days including unbilled were previously attributed to FY 2025 filing inputs, not an SMB industry distribution. Other chart values are planning cases. Keep billed receivables, unbilled work, retainage and approval dates separate. Review actual contractual terms and collection delays before choosing a bounded billing or collections change.

LLabor
L.1Retained context: Attributed NALP 2025 references; outer planning amounts retain their values but verified percentile positions are not supplied. Exact report population/positions are not certified unless a bar is explicitly labeled published below.
Evidence: Mixed: previously attributed references and Level planning inputsSample: No common measured cohort; source-specific samples unverified

Compare revenue per employee with service mix and labor hours.

Revenue per Employee ($K)

Source / sample: Retained context: Attributed NALP 2025 references; outer planning amounts retain their values but verified percentile positions are not supplied. Exact report population/positions are not certified unless a bar is explicitly labeled published below.

The 123/156K values remain previously attributed NALP 2025 references; 90/180/220K are separate planning inputs with no retained percentile proof. Verify denominator, employee FTE, subcontract cost and period. Route density, scope and equipment are operating questions to test, not guaranteed explanations of the group difference.

EEarnings
E.1Retained context: NALP 2025 Financial Benchmark Report + IBISWorld 2025 + BrightView FY 2025 10-K. Exact report population/positions are not certified for these retained bars; separate 3% and 15% Level planning inputs
Evidence: Mixed: previously attributed references and Level planning inputsSample: No common measured cohort; source-specific samples unverified

Reconcile net margin and adjusted EBITDA before comparing businesses.

Net Profit Margin

Source / sample: Retained context: NALP 2025 Financial Benchmark Report + IBISWorld 2025 + BrightView FY 2025 10-K. Exact report population/positions are not certified for these retained bars; separate 3% and 15% Level planning inputs

The retained 2/3/12/12/15% references combine previously attributed company, industry and survey context and planning inputs, with exact source values unverified here. No common quartiles are established. Net income and adjusted EBITDA differ: reconcile interest, tax, depreciation, amortization and adjustments before comparing. Do not infer one cause or owner-profit expectation.

AAccounts
A.1Retained context: Attributed Lawn & Landscape average plus planning references; not a verified common percentile distribution. Exact report population/positions are not certified unless a bar is explicitly labeled published below.
Evidence: Mixed: previously attributed references and Level planning inputsSample: No common measured cohort; source-specific samples unverified

Track retained revenue separately from retained customer count.

Customer Retention Rate (annual)

Source / sample: Retained context: Attributed Lawn & Landscape average plus planning references; not a verified common percentile distribution. Exact report population/positions are not certified unless a bar is explicitly labeled published below.

The 89% value remains a previously attributed survey reference with exact capture unverified here. Other displayed percentages are planning cases. Losing one $50K account or ten $5K accounts removes equal revenue but can have different margin, routing and concentration effects. Reconcile opening eligible population, exits, renewals and revenue.

A.2Previously attributed NALP 2020 close-rate reference plus independent Level bid-conversion planning inputs.
Evidence: Mixed: previously attributed references and Level planning inputsSample: No common measured cohort; source-specific samples unverified

A close-rate reference needs eligible bids and lead quality.

Sales Close Rate: Retained Reference and Planning Cases

Source / sample: Previously attributed NALP 2020 close-rate reference plus independent Level bid-conversion planning inputs.

The 54.7% chart value (rounded to 55% in the table) was attributed in our earlier material to NALP 2020 data, published in 2021; other inputs are planning cases without verified percentile positions. Define eligible bids, won work, observation period and margin before comparing. Measure conversion and profit before changing lead qualification or pricing.

RRisk
R.1Independent recurring-mix planning inputs with previously attributed BrightView context, exact capture unverified; not measured operator ranks.
Evidence: Mixed: previously attributed references and Level planning inputsSample: No common measured cohort; source-specific samples unverified

Recurring revenue is a diligence input rather than a valuation formula.

Recurring Revenue Mix Examples

Source / sample: Independent recurring-mix planning inputs with previously attributed BrightView context, exact capture unverified; not measured operator ranks.

The retained mix values include BrightView-attributed context and independent planning inputs. Compare contract margin, renewal, transferability, churn, concentration and management. No matched transaction sample here establishes a maintenance premium or price difference at equal EBITDA.

Model and segment planning references

Landscaping & Lawn Care

Independent retained inputs for operating scenarios. They are not measured common-cohort medians or expected outcomes.

Commercial Maintenance

Attributed public-company reference: Maintenance segment revenue share

BrightView ~70% maintenance

Previously attributed BrightView FY 2025 segment context, exact capture unverified; not measured recurring-contract share

Not a measured Level sample

Residential Maintenance

Planning reference: Customer retention

~89% residential planning case, coinciding with the unverified 89% survey attribution

Retained planning input; exact source population unverified

Not a measured Level sample

Design-Build / Install

Planning reference: Margin pattern

Lumpy, 15-25% planning reference

Retained planning input; exact source population unverified

Not a measured Level sample

Snow & Ice Management

Planning reference: Role

Model snow-event revenue, costs and contract risk

Retained planning input; exact source population unverified

Not a measured Level sample

Irrigation

Planning reference: Add-on opportunity

Model actual irrigation account contribution; no verified ranking

Retained planning input; exact source population unverified

Not a measured Level sample

Public-company reference: BrightView

Attributed public-company reference: BrightView Adj EBITDA

13.2% margin (FY 2025)

Previously attributed BrightView FY 2025 adjusted EBITDA, exact capture unverified; not an equipment-heavy operator cohort

Not a measured Level sample

Advanced Landscaping & Lawn Care Metrics

Sub-segment breakdowns, advanced operational metrics, and clearly labeled reference ranges for commercial maintenance, install, snow removal & irrigation.

Reference A, center and reference C retain the existing comparison positions. They are not common measured percentiles, ascending numerical bins or proven quality ranks. Each source observation and planning input retains its own definition and population.

Expand complete Landscaping & Lawn Care reference table (12 metrics with source & sample notes)Includes lower, center, and upper reference points alongside evidence classification and sample disclosures.
MetricReference ACenter referenceReference CNote
Maintenance Gross Margin< 35%~50%> 58%
Evidence: Retained planning or previously attributed reference; exact measurement unverified
Sample: No measured common population; planning references differ
Independent maintenance gross-margin planning bands. A previously attributed survey composite is not reverified here and does not establish common percentiles; reconcile direct-cost scope.
Install Gross Margin< 18%22-28%> 32%
Evidence: Retained planning or previously attributed reference; exact measurement unverified
Sample: No measured common population; planning references differ
Independent material-heavy installation planning bands, not measured Level engagements or verified survey quartiles. Enhancement and new-construction installation can have different material and subcontractor scope; compare like work.
Snow Gross Margin< 15%20-28%> 35%
Evidence: Retained planning or previously attributed reference; exact measurement unverified
Sample: No measured common population; planning references differ
Independent snow-margin planning bands, not a measured storm-year distribution. Model event volume, standby costs, contract caps and actual service costs separately.
Irrigation Gross Margin< 35%45-55%> 60%
Evidence: Retained planning or previously attributed reference; exact measurement unverified
Sample: No measured common population; planning references differ
Independent gross margin planning inputs; not measured add-on rankings or guaranteed cross-subsidy.
Net Profit Margin< 5%~12%> 15%
Evidence: Retained planning or previously attributed reference; exact measurement unverified
Sample: No measured common population; planning references differ
Independent net-margin planning bands. Public-company net income, adjusted EBITDA and owner-operated profit use different definitions. Reconcile owner compensation, interest, taxes and adjustments; no single cause or common distribution is established. The 12% center coincides with unverified chart-attributed context; these independent bands do not verify that source.
Customer Retention< 78%89%> 94%
Evidence: Retained planning or previously attributed reference; exact measurement unverified
Sample: No measured common population; planning references differ
The center is a previously attributed retention reference with exact population unverified. Outer bands are planning sensitivities; distinguish customer-count and retained-revenue cohorts.
Sales Close Rate< 40%55%> 70%
Evidence: Retained planning or previously attributed reference; exact measurement unverified
Sample: No measured common population; planning references differ
The center is a previously attributed NALP 2020-data close-rate reference published 2021 with exact sample unverified. Other bands are planning inputs; specify eligible submitted bids, wins and period.
DSO (commercial)> 75 days55-60 days< 40 days
Evidence: Retained planning or previously attributed reference; exact measurement unverified
Sample: No measured common population; planning references differ
Independent commercial DSO planning bands. Previously attributed billed and unbilled receivable proxies use different numerators and are not reverified here. Compare consistent balances and periods with actual collection dates.
DPO (days payable)< 20 days~25 days> 40 days
Evidence: Retained planning or previously attributed reference; exact measurement unverified
Sample: No measured common population; planning references differ
Independent payable-day planning bands. AP divided by annual COGS times 365 is a year-end proxy, not an observed payment schedule. Reconcile accrual scope and contractual terms.
True Loaded Crew Cost per Hourbase wage onlywage + ~30% burdenfully modeled
Evidence: Retained planning or previously attributed reference; exact measurement unverified
Sample: No measured common population; planning references differ
Independent loaded-cost planning cases. The approximately 30% burden is an assumption, not a certified national or state rate. Replace it with actual payroll taxes, insurance, benefits, paid downtime and equipment scope.
Revenue per Customer< $7K$15K> $30K
Evidence: Retained planning or previously attributed reference; exact measurement unverified
Sample: No measured common population; planning references differ
The $15K center is a retained rounded reference previously attributed to NALP with exact report population unverified. Lower/upper values are independent planning inputs; use eligible customers, revenue and the same period.
Recurring Revenue Mix< 30%55%> 75%
Evidence: Retained planning or previously attributed reference; exact measurement unverified
Sample: No measured common population; planning references differ
Independent mix planning inputs, not a transaction price formula. No matched transaction sample establishes a recurring-revenue valuation premium.

Commercial & Residential Landscaping Software Stack

Estimating, Crew Route Scheduling, Nursery AP, and Landscape GL Tie-Outs

Landscape companies run two distinct economic engines under one roof: high-velocity recurring maintenance routes and project-based design-build or snow operations. Keeping crew labor, nursery and hardscape FIFO inventory, seasonal contract deferrals, and Bill.com AP aligned with QuickBooks Online or Sage Intacct is where division margin is won.

Estimating, Route & Crew Layer

LMN (Granum), Aspire, SingleOps, Jobber & Arborgold

Manages production-rate estimating, crew mobile clock-ins, mowing/chemical route density, snow trigger billing, and design-build work orders.

AP, Spend & Accounting Layer

Bill.com (BILL), Ramp, Gusto / ADP, QBO & Sage Intacct

Routes nursery, stone-yard, and equipment-rental invoices through Bill.com or Ramp, tracks H-2B and seasonal crew payroll burden, and maintains division P&Ls.

Where the Seam Breaks

Unallocated windshield time, duplicate nursery bills & seasonal deferrals

Syncing both Aspire/LMN purchase orders and Bill.com vendor bills into QuickBooks without PO matching duplicates nursery COGS, while unallocated crew drive time distorts route gross margin.

Software / LedgerOperational Role & Best FitTypical Cost & Paired LedgersWhere the Subledger-to-GL Seam Breaks
Aspire Landscape Software (ServiceTitan Company)
End-to-end commercial landscaping ERP, work-ticket job costing, purchasing & crew scheduling
Commercial maintenance, snow, and design-build landscape contractors ($3M to $50M+)
Pricing: Custom enterprise subscription (typically scales with annual revenue and user count)
Ledgers: QuickBooks Online, QuickBooks Desktop, Sage Intacct, Acumatica
Aspire uses earned-revenue work tickets and inventory receipt accruals. If your accountant also books vendor bills directly through Bill.com into QuickBooks COGS accounts instead of clearing Aspire's Accrued Purchases / PO Receipt liability account, nursery and hardscape material costs are double-counted.
LMN (Granum) + SingleOps / Jobber / Arborgold
Landscape estimating, Overhead Recovery budgeting, arbor/chemical route dispatch & time tracking
Residential and commercial landscape, lawn-care, and tree-care operators ($1M to $15M)
Pricing: LMN / SingleOps / Jobber ~$199 to $699+/mo depending on crew count and modules
Ledgers: QuickBooks Online, QuickBooks Desktop, Xero
LMN estimates recover overhead using budgeted billable field hours vs. non-billable shop and windshield time. If QuickBooks payroll posts all crew wages into one lump-sum labor line without separating division (Maintenance vs. Design-Build vs. Snow/Irrigation) and indirect shop/drive hours, budgeted margin never matches the P&L.
QuickBooks Online / Sage Intacct + Bill.com (BILL) & Ramp
General ledger, division class P&Ls, nursery/hardscape AP automation & fleet card controls
QBO + Bill.com/Ramp for $1M to $20M operators; Sage Intacct for multi-branch regional groups
Pricing: QBO $99 to $235/mo + Bill.com ($45 to $79/user/mo); Sage Intacct ~$15,000 to $45,000+/yr
Ledgers: Primary General Ledger of record
Local nurseries and stone yards frequently issue paper delivery tickets and settle via paper check or Bill.com ACH. In LevelBench-100 WF01 and WF08, unassisted AI models guess expense categories on unverified nursery checks and confuse inbound nursery freight with outbound delivery expense.

Operator Reconciliation Playbooks & Accounting Controls

Compare all industry accounting & ERP stacks →
Division P&L, Seasonal Contracts & Snow Retainers

Separating Maintenance, Design-Build, Irrigation, and Snow margins on one general ledger

Blending recurring lawn maintenance with multi-week hardscape installations and winter snow retainers makes it impossible to spot underpriced routes or bid leaks.

  • Structure QuickBooks Online or Sage Intacct classes by operating division (Commercial Maintenance, Residential Maintenance, Design-Build / Hardscape, Irrigation / Chemical, and Snow & Ice) and allocate both direct crew wages and fleet/equipment depreciation.
  • When commercial property managers prepay seasonal maintenance or snow-readiness retainers, hold the cash in Deferred Contract Revenue and recognize revenue as monthly route visits or snow events occur rather than booking a cash spike in April or November.
  • When using Aspire alongside Bill.com, map Bill.com vendor bills against the PO Receipt / Accrued Purchases clearing account so received nursery stock and paid vendor invoices reconcile without duplication.
Nursery FIFO Landed Cost & Paper-Check Hold-and-Ask Controls (LevelBench-100 WF01 & WF08)

Preventing nursery freight misclassifications and unverified paper-check guessing

Landscape yards stocking trees, shrubs, bulk mulch, and pavers face inventory shrinkage and landed-cost distortion at month-end.

  • Under ASC 330 FIFO (tested in LevelBench-100 WF08), inbound nursery freight and delivery tariffs capitalize into unit inventory cost, whereas fuel and hauling to customer job sites post to job-cost delivery expense.
  • When paper checks written to local nurseries or seasonal subcontractors clear the bank without check images (LevelBench-100 WF01), hold them in Uncategorized / Suspense for controller evidence rather than allowing AI categorization rules to guess COGS.

Closed-Month Landscape Division & Job-Cost Diagnostic

Want us to tie out your LMN/Aspire job costs, Bill.com nursery AP, and QuickBooks division margins?

We test one closed month across your estimating/field software (Aspire, LMN, SingleOps, Jobber), crew drive-time vs. billable hours, Bill.com PO-receipt clearing, and seasonal deferred revenue in QuickBooks or Intacct.

How AI performs on Landscaping nursery checks, FIFO landed cost & QuickBooks close (LevelBench-100)Why raw AI chatbots guess on nursery paper checks and miscalculate inbound freight, and how Level Playbooks from 2,200+ past experiences prevent bad QuickBooks entries.

Landscape operators managing nursery purchases, hardscape inventory, and seasonal maintenance deposits face specific ledger hazards when testing unassisted AI models on QuickBooks exports. In LevelBench-100 (v3.0) (38 models and setups evaluated across 100 binary checks), unassisted models scored 31.0% to 71.0% and repeatedly failed on three landscaping and field-service controls:

  • FIFO Landed Cost & Shrinkage Errors (WF08): Unassisted models frequently mix outbound customer delivery shipping with capitalizable inbound freight and customs duties under ASC 330, or miss physical yard shrinkage, distorting job-cost gross margin.
  • Paper Checks to Local Nurseries & Prior-Bookkeeper Manual JEs (WF01): When paper checks clear the bank without attached check images, generic AI models follow casual clerk Slack guesses instead of holding the check for confirmation, and double-count `Uncategorized Expense` rows already neutralized by prior manual Journal Entries.
  • Annual Fleet & Insurance Prepayments (WF05): Expensing 12-month general liability insurance or GPS fleet telematics upfront in a single month instead of maintaining a straight-line prepaid amortization schedule.

AI paired with Level Playbooks (built from 2,200+ past SMB experiences) and operator review scores 100.0% accuracy and a 0.0% bad book-entry rate across all 100 LevelBench-100 checks, holding unverified checks for client confirmation and reconciling job-cost subledgers before any update is posted to QuickBooks.

Simple pricing

Three tiers, one ladder.

$500+/mo

Bookkeeping

The clean data layer: monthly books, reconciliations, and organized financials AI can work with.

$1,500-$5,000/mo

Scale

The full AI operating layer: custom agents, weekly actions, and benchmarks to grow margin per hour.

Custom

Platform / Multi-Office

Multi-branch benchmarking and scorecards for PE-backed and multi-location groups.

How does your landscape company compare?

Compare these references with your own revenue, costs and cash records, then choose the pricing, staffing or collection change to test first.

2,200+ businesses benchmarked$13.25B in revenue analyzedWeekly action cadence

No credit card. Start with a 15-min call. We only follow up if we can actually help.

No commitment. Real numbers, not generic advice.

Frequently asked questions

What is a healthy gross margin for landscape maintenance?

The maintenance/install/snow/irrigation bands are independent retained planning references, not verified common percentiles. Historically attributed composites and material-heavy install use different cost scopes. Reconcile direct labor, equipment, supplies, subcontractors and owner mix before comparing.

How exposed is my landscape business to H-2B policy changes?

The retained 37% FY 2024 DOL certification share (exact value not reverified) is a program occupation statistic, not your workforce exposure or a guaranteed wage effect. Check your actual worker mix, eligibility, timing and current official requirements. Year-round work can change staffing needs but does not establish the least-exposed population.

What net profit margin should a landscaping company target?

Use the retained net-margin bands as planning context with explicit population limits. BrightView net income and adjusted EBITDA refer to different measures. Reconcile owner compensation, interest, tax, depreciation, amortization and adjustments before comparing a public company to an owner-operated firm.

How important is recurring maintenance revenue to my exit valuation?

Recurring mix is one diligence input. Review contract margin, renewability, transferability, churn, concentration and management. This page provides no matched transaction sample or rule establishing a price premium at equal EBITDA.

What's a normal DSO in commercial landscape maintenance?

The retained 55-60 day band is a planning reference. Previously attributed BrightView FY 2025 proxies are 54 days billed AR or 69 including unbilled, different numerators rather than interchangeable collection speeds. Use actual approval and collection dates; compare like balances and periods before changing terms.

How does Level prevent costing errors and ensure safety in running the books and the monthly close for landscaping companies?

Unassisted AI models often cause severe FIFO landed costing errors when nursery stock, hardscape materials, and inbound freight are mixed with outbound customer delivery expenses (WF08 in LevelBench-100), or when paper checks written to local nurseries lack check images (WF01). Across all 27 unassisted foundation models tested in LevelBench-100 v3.0, raw takeover accuracy ranged from 31.0% to 71.0% and every model exhibited a 14.3% to 57.1% bad book-entry rate (across 28 safety and subledger checks). Level avoids these risks by pairing AI with Level Playbooks (built from 2,200+ past SMB experiences) and operator review (100.0% accuracy, 0.0% bad book-entry rate) that hold unverified checks for evidence and enforce ASC 330 landed-cost rules before any entry reaches QuickBooks.

Sources

  • • NALP, Landscape Industry Statistics + 2025 Financial Benchmark Report (historical attribution, no displayed chart/table value verified by an exact retained capture)
  • • Lawn & Landscape, Benchmarking Your Business Report (2025 data) (historical attribution, no displayed chart/table value verified by an exact retained capture)
  • • BrightView FY 2025 10-K (segment, DSO, EBITDA proxies) (historical attribution, no displayed chart/table value verified by an exact retained capture)
  • • SiteOne FY 2025 10-K (distribution channel proxy) (historical attribution, no displayed chart/table value verified by an exact retained capture); background only, no displayed numeric value
  • • BLS NAICS 561730 + OEWS wage percentiles (historical attribution, no displayed chart/table value verified by an exact retained capture) (page or background context; no displayed PDF value exactly verified here)
  • • USCIS / DOL OFLC, H-2B FY 2024 statistics (historical attribution, no displayed chart/table value verified by an exact retained capture)
  • • Aspire Software 2026 operator survey (vendor) (historical attribution, no displayed chart/table value verified by an exact retained capture); background only, no displayed numeric value
  • • Level landscaping operating references; contractor research is a separate population and does not establish a measured landscape percentile cohort.
  • • IRS Topic 751, employer Social Security and Medicare rate definitions, captured 2026-10-07; not evidence for landscaping chart/table amounts.
  • • IBISWorld historical industry context; retained attributed values and market-size inputs not exactly reverified.
  • • NALP 2021 Financial Benchmark Study (2020 data), historical close-rate attribution; exact value, population and position not reverified

The Level Index combines named research sources with clearly labeled Level estimates. Each figure has its own source, time period and definition. The planning ranges are examples, rather than measured results from Level clients. Check that your business model and accounting methods fit the comparison. © 2026 Level. All rights reserved.

Read the source basis and limits beside each reference. Definitions and sample sizes are shown when captured from the reviewed source. Download this dataset (JSON, free to cite).