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        <Desc>AFFINITY PROGRAMS/MISCELLANEO</Desc>
        <BusinessCd>900099</BusinessCd>
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        <TotalAmt>15114</TotalAmt>
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      <OtherEmployeeBenefitsGrp>
        <TotalAmt>52875</TotalAmt>
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      <PayrollTaxesGrp>
        <TotalAmt>38944</TotalAmt>
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      <FeesForServicesLobbyingGrp>
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      <FeesForServicesOtherGrp>
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      <AdvertisingGrp>
        <TotalAmt>5177</TotalAmt>
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        <TotalAmt>20755</TotalAmt>
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        <TotalAmt>118386</TotalAmt>
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        <Desc>TRAINING</Desc>
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        <Desc>COGS 990T BAR JOURNAL EXP</Desc>
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        <EOYAmt>94225</EOYAmt>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>396710</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <BOYAmt>1752566</BOYAmt>
        <EOYAmt>2027183</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1752566</BOYAmt>
        <EOYAmt>2027183</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>2423893</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>47759</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>226858</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
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      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc2">
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      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>602865</DuesAssessmentsAmt>
      <NonDeductibleLbbyngPltclCYAmt>40000</NonDeductibleLbbyngPltclCYAmt>
      <NonDeductibleLbbyngPltclTotAmt>40000</NonDeductibleLbbyngPltclTotAmt>
      <AggregateReportedDuesNtcAmt>41537</AggregateReportedDuesNtcAmt>
      <TaxableAmt>-1537</TaxableAmt>
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    <IRS990ScheduleD documentId="RetDoc3">
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      </BuildingsGrp>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>1700750</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>226858</NetUnrealizedGainsInvstAmt>
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      <RevenueNotReportedFinclStmtAmt>11205</RevenueNotReportedFinclStmtAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION IS EXEMPT FROM INCOME TAXATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION BY THE INTERNAL REVENUE SERVICE. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATIONS TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ASSOCIATION FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AS PROVIDED FOR IN THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION. THIS STATEMENT CLARIFIES THE CRITERIA THAT AN INDIVIDUAL TAX POSITION MUST SATISFY FOR SOME OR ALL OF THE BENEFITS OF THAT POSITION TO BE RECOGNIZED IN AN ENTITYS FINANCIAL STATEMENTS. IT ALSO PRESCRIBES A RECOGNITION THRESHOLD OF MORE LIKELY-THAN-NOT, AND A MEASUREMENT ATTRIBUTE FOR ALL TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, IN ORDER FOR THOSE TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. THERE WAS NO CUMULATIVE EFFECT ON THE ASSOCIATIONS FINANCIAL STATEMENTS RELATED TO FOLLOWING THESE PROVISIONS, AND NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS WERE ACCRUED. THE ASSOCIATION IS CURRENTLY OPEN TO AUDIT UNDER THE STATUTE OF LIMITATIONS BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES FOR THE YEARS ENDED SEPTEMBER 30, 2021 THROUGH 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MAINE STATE BAR ASSOCIATION PROMOTES THE HONOR, DIGNITY AND PROFESSIONALISM OF LAWYERS, ADVANCES THE KNOWLEDGE, SKILLS AND INTERESTS OF ITS MEMBERS, AND SUPPORTS THE PUBLIC INTEREST IN A FAIR AND EFFECTIVE SYSTEM OF JUSTICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MSBA PROMOTES THE CONTINUED ADVANCEMENT OF THE PROFESSION OF LAW BY MEANS OF SEMINARS AND PUBLICATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MAINE STATE BAR ASSOCIATION IS A PROFESSIONAL ASSOCIATION AND HAS CLOSE TO 2,800 MEMBERS WHO ARE JUDGES, LAWYERS AND STUDENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ELECT THE BOARD OF GOVERNORS. THE OFFICERS ARE NOMINATED BY MEMBERS ELIGIBLE TO VOTE. THE VICE PRESIDENT SHALL BE ELECTED AT LARGE ANNUALLY BY THE VOTING MEMBERS OF THE MSBA. GOVERNORS ARE NOMINATED BY 10 MEMBERS. THE DISTRICT GOVERNORS SHALL BE ELECTED BY ELEGIBLE VOTING MEMBERS OF EACH DISTRICT. THE BIPOC LAWYERS SECTION, NEW LAWYERS SECTION AND WOMENS LAW SECTION GOVERNORS SHALL BE ELECTED BY THEIR RESPECTIVE SECTIONS. THE PUBLIC SECTOR AND IN HOUSE CORPORATE COUNSEL SEATS SHALL BE ELECTED BY MSBA MEMBERS ON A STATEWIDE BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS DISTRIBUTED TO THE BOARD OF GOVERNORS FOR REVIEW PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS-BY LAWS PRINTED IN PUBLISHED MAINE BAR DIRECTORY. CONFLICT OF INTEREST POLICY-N/A. FINANCIAL STATEMENTS-YEAR END FINANCIAL STATEMENTS ARE PUBLISHED AS PART OF THE ASSOCIATION'S ANNUAL REPORT, WHICH IS AVAILABLE ON MSBA WEBSITE AND INCLUDED IN THE MAINE BAR JOURNAL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>