<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-15T15:27:05-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>010493997</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ONE RIVER CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>46 FIRSTPARK DRIVE</AddressLine1Txt>
        <CityNm>OAKLAND</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>049635362</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>010370896</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MAINE ASSOCIATION OF RETIREES INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MAIN</BusinessNameControlTxt>
      <PhoneNum>2075821960</PhoneNum>
      <USAddress>
        <AddressLine1Txt>157 CAPITOL STREET SUITE 4</AddressLine1Txt>
        <CityNm>AUGUSTA</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>04330</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DIANE BAILEY</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>2075821960</PhoneNum>
      <SignatureDt>2024-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DIANE</PersonFirstNm>
        <PersonLastNm>BAILEY</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GARY W SMITH CPA</PreparerPersonNm>
      <PTIN>P00338460</PTIN>
      <PhoneNum>2078731603</PhoneNum>
      <PreparationDt>2024-05-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc4">
      <AddressChangeInd>X</AddressChangeInd>
      <PrincipalOfficerNm>DIANE BAILEY</PrincipalOfficerNm>
      <GrossReceiptsAmt>400771</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.MAINERETIREES.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1980</FormationYr>
      <LegalDomicileStateCd>ME</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROTECT AND EXPAND THE RIGHTS AND BENEFITS OF MAINE'S RETIRED EMPLOYEES: TEACHERS, STATE, COUNTY, AND MUNICIPAL GOVERNMENT EMPLOYEES, AND TO SUPPORT A FISCALLY SOUND RETIREMENT SYSTEM.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>8</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>10</TotalEmployeeCnt>
      <TotalGrossUBIAmt>112642</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>24689</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>289897</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>280868</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>1991</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>7256</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>114253</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>112647</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>406141</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>400771</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>247146</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>223275</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>120755</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>135254</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>367901</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>358529</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>38240</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>42242</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>990413</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1028363</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>17867</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>13575</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>972546</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1014788</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE ASSOCIATIONS'S PRIMARY PURPOSE IS TO PROTECT AND EXPAND THE RIGHTS AND BENEFITS OF MAINE'S RETIRED TEACHERS, AND STATE, COUNTY AND MUNICIPAL GOVERNMENT EMPLOYEES WHO RECEIVE A PENSION THROUGH MAINE PUBLIC EMPLOYEES RETIREMENT SYSTEM (MAINE PERS), AND TO SUPPORT A FISCALLY SOUND RETIREMENT SYSTEM. TO FULFILL THE ASSOCIATION'S MISSION WITH A VARIETY OF COMMUNICATION CHANNELS INCLUDING NEWSLETTERS, WEBSITE, COMMITTEE, REGIONAL AND ANNUAL MEETINGS, AND TO ADVANCE FOR THE MEMBERSHIP'S RETIREE PENSION PLAN AND ITS BENEFITS THROUGH TESTIMONY AT STATE LEGISLATIVE HEARINGS, COMMUNICATION WITH CONGRESSIONAL DELEGATION, INFORMATION SHARING WITH THE GOVERNOR, PUBLIC COMMUNICATIONS, AND PARTICIPATION IN RELEVANT ASSOCIATIONS, COALITIONS, AND MEETINGS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>ADVOCATES FOR STATE AND FEDERAL LEGISLATION THAT BENEFITS MAINE'S RETIREES RECEIVING PENSIONS THORUGH MAINE PERS USING IN HOUSE STAFF AND PROFESSIONAL LOBBYISTS. MAR TESTIFIES AT HEARINGS, AND PROVIDES INFORMATION TO OUR MEMBERSHIP, LEGISLATORS, THE GOVERNOR, REGULATORY AGENCIES, AND THE PUBLIC ON ISSUES AFFECTING RETIREE BENEFIT.</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>ORGANIZES AND CONDUCTS ANNUAL AND REGIONAL MEETINGS THROUGHOUT THE STATE FOR MEMBERS TO DISCUSS PENSIONS, BENEFITS AND INSURANCE ISSUES, AND PROVIDE MEMBERS INFORMATION ON THE VARIOUS SERVICES AVAILABLE TO THEM.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>PUBLISH A QUARTERLY NEWSLETTER AND MAINTAIN A MAR WEBSITE TO INFORM OUR MEMBERS OF PENSION, INSURANCE, LEGISLATIVE ISSUES, AND OTHER RELEVANT INFORMATION THAT AFFECTS PUBLIC RETIREES RECEIVING A MAINE PUBLIC EMPLOYEES RETIREMENT PENSION, MAINE PERS.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>MARKETS A GROUP DENTAL INSURANCE PROGRAM FOR MAR MEMBERS AND THEIR DEPENDENTS WHICH PROVIDES INSURANCE COVERAGE FOR A WIDE ARRAY OF DENTAL SERVICES.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc2">false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc2">true</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>2</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>10</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>true</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>8</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <OtherInd>X</OtherInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>PATTY CASTONGUAY FINANCIAL</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>COORDINATOR</BusinessNameLine2Txt>
        </BusinessName>
        <PhoneNum>2075821960</PhoneNum>
        <USAddress>
          <AddressLine1Txt>157 CAPITOL ST SUITE 4</AddressLine1Txt>
          <CityNm>AUGUSTA</CityNm>
          <StateAbbreviationCd>ME</StateAbbreviationCd>
          <ZIPCd>04330</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <InfoInScheduleOPartVIIInd>X</InfoInScheduleOPartVIIInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>DIANE BAILEY</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHoursPerWeekRt>30.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>44540</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>637</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PATRICIA CASTONGUAY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>22853</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>53</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ARTHUR ALLARD</PersonNm>
        <TitleTxt>DIRECTOR, RE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GARRY HINKLEY</PersonNm>
        <TitleTxt>DIRECTOR, RE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAWN KLIPHAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM LAUBENSTEIN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT POWERS</PersonNm>
        <TitleTxt>DIRECTOR, RE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TOM RECORD</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TERRY SANDUSKY</PersonNm>
        <TitleTxt>DIRECTOR, RE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARIE ELIZABETH SNOWMAN</PersonNm>
        <TitleTxt>DIRECTOR, RE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>67393</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>690</TotalOtherCompensationAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>280868</MembershipDuesAmt>
      <TotalContributionsAmt>280868</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>7256</TotalRevenueColumnAmt>
        <ExclusionAmt>7256</ExclusionAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>GROUP DENTAL PROGRAM</Desc>
        <BusinessCd>524292</BusinessCd>
        <TotalRevenueColumnAmt>112642</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>112642</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalRevenueColumnAmt>5</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>5</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>112647</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>400771</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>5</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>112642</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>7256</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>68083</TotalAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>134338</TotalAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>3770</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>17084</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>7200</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>4125</TotalAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>25682</TotalAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>12055</TotalAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>5743</TotalAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>22728</TotalAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>4067</TotalAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>17398</TotalAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>5737</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>POSTAGE</Desc>
        <TotalAmt>7567</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TAXES</Desc>
        <TotalAmt>6354</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EQUIPMENT MAINTENANCE</Desc>
        <TotalAmt>6226</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PRINTING</Desc>
        <TotalAmt>3625</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>6747</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>358529</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>121845</BOYAmt>
        <EOYAmt>149466</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>486292</BOYAmt>
        <EOYAmt>487358</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>9642</BOYAmt>
        <EOYAmt>19039</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>5833</BOYAmt>
        <EOYAmt>5699</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>366801</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>366801</BOYAmt>
        <EOYAmt>366801</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>990413</BOYAmt>
        <EOYAmt>1028363</EOYAmt>
      </TotalAssetsGrp>
      <DeferredRevenueGrp>
        <BOYAmt>9177</BOYAmt>
        <EOYAmt>9400</EOYAmt>
      </DeferredRevenueGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>8690</BOYAmt>
        <EOYAmt>4175</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>17867</BOYAmt>
        <EOYAmt>13575</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>972546</BOYAmt>
        <EOYAmt>1014788</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>972546</BOYAmt>
        <EOYAmt>1014788</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>990413</BOYAmt>
        <EOYAmt>1028363</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>42242</ReconcilationRevenueExpnssAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc2">
      <SubstantiallyAllDuesNondedInd>true</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>13811</OtherCostOrOtherBasisAmt>
        <BookValueAmt>13811</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>316912</OtherCostOrOtherBasisAmt>
        <BookValueAmt>316912</BookValueAmt>
      </BuildingsGrp>
      <TotalBookValueLandBuildingsAmt>330723</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL LIABILITIES</Desc>
        <Amt>4175</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>4175</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATIONS'S PRIMARY PURPOSE IS TO PROTECT AND EXPAND THE RIGHTS AND BENEFITS OF MAINE'S RETIRED TEACHERS, AND STATE, COUNTY AND MUNICIPAL GOVERNMENT EMPLOYEES WHO RECEIVE A PENSION THROUGH MAINE PUBLIC EMPLOYEES RETIREMENT SYSTEM (MAINE PERS), AND TO SUPPORT A FISCALLY SOUND RETIREMENT SYSTEM. TO FULFILL THE ASSOCIATION'S MISSION WITH A VARIETY OF COMMUNICATION CHANNELS INCLUDING NEWSLETTERS, WEBSITE, COMMITTEE, REGIONAL AND ANNUAL MEETINGS, AND TO ADVANCE FOR THE MEMBERSHIP'S RETIREE PENSION PLAN AND ITS BENEFITS THROUGH TESTIMONY AT STATE LEGISLATIVE HEARINGS, COMMUNICATION WITH CONGRESSIONAL DELEGATION, INFORMATION SHARING WITH THE GOVERNOR, PUBLIC COMMUNICATIONS, AND PARTICIPATION IN RELEVANT ASSOCIATIONS, COALITIONS, AND MEETINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>MARKETS A GROUP DENTAL INSURANCE PROGRAM FOR MAR MEMBERS AND THEIR DEPENDENTS WHICH PROVIDES INSURANCE COVERAGE FOR A WIDE ARRAY OF DENTAL SERVICES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS VOTE FOR THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>AFTER RECEIVING THE COMPLETED 990 FROM OUR TAX PREPARER, THE EXECUTIVE DIRECTOR AND FINANCIAL COORDINATOR PRESENT THE DRAFT TO THE TREASURER FOR REVIEW AND RECOMMENDATIONS. THEN AFTER SUBMITTING POTENTIAL CLARIFICATIONS TO THE TAX PREPARER, AN UPDATED DRAFT IS SUBMITTED TO THE BOARD OF DIRECTORS. AFTER BEING FILED, COPIES OF THE STATE AND FEDERAL RETURNS ARE PLACED ON FILE WITH THE ASSOCIATION FOR PUBLIC INSPECTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD MEMBERS AND EMPLOYEES ARE GIVEN A COPY OF THE ASSOCIATION'S POLICIES INCLUDING THE CONFLICT OF INTEREST POLICY. POTENTIAL CONFLICTS ARE REVIEWED BY THE EXECUTIVE DIRECTOR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION OF THE EXECUTIVE DIRECTOR IS SET BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>FOR HOURLY EMPLOYEES, ANNUAL WAGE INCREASES ARE BASED ON SUCCESSFUL COMPLETION OF WORK ASSIGNMENTS AND THE NUMBER OF YEARS EMPLOYED BY THE ASSOCIATION. THE ANNUAL WAGE INCREASES HAVE A SIX STEP SCALE. ONCE THE EMPLOYEE REACHES THE "TOP" STEP, ANY ADDITIONAL INCREASE IS BASED ON THE CONSUMER PRICE INDEX AND THE AVAILABILITY OF FUNDS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>COPIES OF THE ASSOCIATION'S BY-LAWS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS INCLUDING TAX RETURNS ARE AVAILABLE FOR PUBLIC INSPECTION AND REVIEW AT THE ASSOCIATION'S OFFICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>COPIES OF THE ASSOCIATION'S BYLAWS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS INCLUDING TAX RETURNS ARE AVAILABLE FOR PUBLIC INSPECTION AND REVIEW AT THE ASSOCIATION'S OFFICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII</FormAndLineReferenceDesc>
        <ExplanationTxt>SECTION A INCLUDES 5 REGIONAL DIRECTORS AS WELL AS THE 4 BOARD OFFICERS. THE BOARD MEMBERS ARE THE VOTING MEMBERS WHO VOTE AT THE MONTHLY BOARD MEETINGS. REGIONAL MEETINGS ARE HELD EACH FALL TO VOTE ON THE UPCOMING DIRECTORS FOR THE REGION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION USES THE ACCRUAL METHOD OF ACCOUNTING BUT ELECTS NOT TO RECORD DEPRECIATION ON ITS PROPERTY AND EQUIPMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
