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    <ReturnTs>2025-10-31T11:17:45-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>010448675</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>OUELLETTE &amp; ASSOCIATES PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1111 LISBON STREET</AddressLine1Txt>
        <CityNm>LEWISTON</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>04240</ZIPCd>
      </PreparerUSAddress>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>222492611</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MAINE ASSOCIATION OF PROFESSIONAL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ACCOUNTANTS</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MAIN</BusinessNameControlTxt>
      <PhoneNum>2078922234</PhoneNum>
      <USAddress>
        <AddressLine1Txt>452 ROOSEVELT TRAIL</AddressLine1Txt>
        <CityNm>WINDHAM</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>04062</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>AARON PERKINS CPA</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2078922234</PhoneNum>
      <SignatureDt>2025-10-31</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KEITH M MORIN CPA</PreparerPersonNm>
      <PTIN>P01614665</PTIN>
      <PhoneNum>2077860328</PhoneNum>
      <PreparationDt>2025-10-31</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>WWW.OURMAPA.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>92965</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>0</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>73010</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>7565</MembershipDuesAmt>
      <InvestmentIncomeAmt>12390</InvestmentIncomeAmt>
      <TotalRevenueAmt>92965</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>3000</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4100</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>99485</OtherExpensesTotalAmt>
      <TotalExpensesAmt>106585</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-13620</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>317766</NetAssetsOrFundBalancesBOYAmt>
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      <NetAssetsOrFundBalancesEOYAmt>332725</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>33960</BOYAmt>
        <EOYAmt>6831</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>283806</BOYAmt>
        <EOYAmt>325894</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>317766</BOYAmt>
        <EOYAmt>332725</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>317766</BOYAmt>
        <EOYAmt>332725</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO ELEVATE AND MAINTAIN AMONG ITS MEMBERS A HIGH STANDARD OF PROFICIENCY AND INTEGRITY; TO PROMOTE AND TO PROTECT THE INTEREST OF PUBLIC ACCOUNTANTS BY ENCOURAGING IMPROVEMENTS IN THE LAWS AFFECTING ACCOUNTANCY; TO CULTIVATE A SPIRIT OF PROFESSIONAL COOPERATION AMONG ITS MEMBERS; TO ESTABLISH GOODWILL AND UNDERSTANDING BETWEEN THE GENERAL PUBLIC AND THE PUBLIC ACCOUNTING PROFESSION THROUGHOUT THE STATE OF MAINE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION RUNS TAX SEMINARS TO EDUCATE BOTH MEMBERS AND NON-MEMBERS THROUGHOUT THE STATE WHERE HUNDREDS OF PEOPLE ATTEND AND INCREASE THEIR KNOWLEDGE RELATED TO NEW AND EXISTING TAX LAW.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
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      <TotalProgramServiceExpensesAmt>106584</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
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        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN BRUNELLE CPA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICOLE CYR EA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TINA DUPONT EA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAREN DAN EA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NANCY GERBER CPA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMY LACAVERA EA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN CARLE CPA</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AARON PERKINS CPA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHARON PERKINS CPA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>AARON PERKINS CPA</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>452 ROOSEVELT TRAIL</AddressLine1Txt>
          <CityNm>WINDHAM</CityNm>
          <StateAbbreviationCd>ME</StateAbbreviationCd>
          <ZIPCd>04062</ZIPCd>
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        <PhoneNum>2078922234</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 4 - Other Investment Income</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: DIVIDENDS. Amount: 12,386. Description: INTEREST. Amount: 4. Total Included on Form 990-EZ, line 4: 12,390.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: BANK CHARGES. Amount: 163. Description: BOARD MEETINGS. Amount: 453. Description: ANNUAL CONFERENCE. Amount: 12,685. Description: GEAR UP TAX SEMINAR - DECEMBER. Amount: 53,110. Description: GEAR UP TAX SEMINAR - SEPTEMBER. Amount: 19,996. Description: LEGISLATIVE UPDATES &amp; LOBBYING. Amount: 2,875. Description: LICENSE/IRS. Amount: 35. Description: MEMBERSHIP/PUBLIC RELATIONS. Amount: 1,868. Description: OFFICE EXPENSE &amp; SUPPLIES. Amount: 858. Description: SCHOLARSHIPS. Amount: 7,000. Description: TREASURER'S EXPENSE. Amount: 21. Description: WEB SITE. Amount: 421. Total to Form 990-EZ, line 16: 99,485.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: UNREALIZED GAIN. Amount: 28,579.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24 - Other Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: INVESTMENTS. Beg. of Year Amount: 281,226. End of Year Amount: 322,194. Description: PREPAID EXPENSES. Beg. of Year Amount: 2,500. End of Year Amount: 3,700. Description: ACCOUNTS RECEIVABLE. Beg. of Year Amount: 80. End of Year Amount: 0.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <DeclarationDesc>The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
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