Activities of religious organisations (PKD 94.91.Z)
This subclass includes:
- activities of religious organisations or individual persons providing services directly to the faithful in churches, mosques, temples, synagogues or other places,
- activities of monasteries and religious orders,
- retreat activities,
- religious rites connected with funeral ceremonies.
This subclass excludes:
- educational activities carried out by religious organisations, classified in the appropriate subclasses of division 85,
- health care activities carried out by religious organisations, classified in the appropriate subclasses of division 86,
- social work activities carried out by religious organisations, classified in the appropriate subclasses of divisions 87, 88.
Industry statistics (2025)
Number of companies
Companies
1,368
Companies (primary PKD)
158
Companies with financials
60
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Foundation40.5%64
- Sp. z o.o.31.0%49
- JDG15.8%25
- Association11.4%18
- Sp. j.1.3%2
Financial results
The calculation excludes new companies that pull financial results down. Only firms with a filing in the previous year are included, so market trends are easier to read.
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | Association | USD 4.78m | USD 234.38k | |
| 2 | Foundation | USD 3.22m | USD -101.19k | |
| 3 | Foundation | USD 627.89k | USD -4.53k | |
| 4 | Foundation | USD 249.16k | USD 5.74k | |
| 5 | Foundation | USD 217.50k | USD -14.50k | |
| 6 | Association | USD 200.90k | USD -28.62k | |
| 7 | Foundation | USD 182.63k | USD -42.51k | |
| 8 | Foundation | USD 125.22k | USD 2.24k | |
| 9 | Foundation | USD 111.10k | USD 10.04k | |
| 10 | Foundation | USD 53.88k | USD 11.46k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | Foundation | USD 3.22m | +76.5% y/y | |
| 2 | Association | USD 4.78m | +12.0% y/y | |
| 3 | Foundation | USD 627.89k | +11.0% y/y | |
| 4 | Foundation | USD 125.22k | +4.6% y/y | |
| 5 | Association | USD 49.80k | -2.8% y/y | |
| 6 | Foundation | USD 249.16k | -4.0% y/y | |
| 7 | Foundation | USD 111.10k | -6.0% y/y | |
| 8 | Association | USD 200.90k | -10.4% y/y | |
| 9 | Foundation | USD 217.50k | -83.8% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 94
FAQ
The primary industry for 158 companies is activities of religious organisations. 60 entities have filed financial statements.
So far in 2026, 6 new companies with PKD 94.91.Z have been registered. In all of 2025, there were 10 such companies.
So far in 2026, 2 companies with PKD 94.91.Z have been deregistered. In all of 2025, there were 3 such companies.
In 2025, the median revenue for PKD 94.91.Z was USD 49.44k and the mean revenue was USD 419.87k, based on 24 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 206.00, down from 2024 (USD 308.00). Among all 674 industries in Poland, PKD 94.91.Z ranks 516th, placing it among the weakest 23%.
The most common legal form for PKD 94.91.Z is a foundation, used by 64 companies in this industry (40.5% of the total). In second place is sp. z o.o. (49 companies, 31.0%), and in third place â a sole proprietorship (25 companies, 15.8%).
