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    <Timestamp>2013-08-14T19:05:06-07:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>Calculations Inc</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO Box 519</AddressLine1>
        <City>Patten</City>
        <State>ME</State>
        <ZIPCode>04765</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>010516668</EIN>
      <Name>
        <BusinessNameLine1>MAINE PROFESSIONAL GUIDES ASSOC</BusinessNameLine1>
      </Name>
      <NameControl>MAIN</NameControl>
      <Phone>2077784077</Phone>
      <USAddress>
        <AddressLine1>55 MORRISON HILL RD</AddressLine1>
        <City>WILTON</City>
        <State>ME</State>
        <ZIPCode>04294</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ROBERT PARKER</Name>
      <Title>Treasurer</Title>
      <DateSigned>2013-08-14</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Mellissa McAvoy Edwards CPA</Name>
      <PTIN>P00176809</PTIN>
      <Phone>2075282306</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>www.maineguides.org</WebSite>
      <Organization501c typeOf501cOrganization="6">X</Organization501c>
      <GrossReceipts>149729</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>200</ContributionsGiftsGrantsEtc>
      <MembershipDues>85566</MembershipDues>
      <InvestmentIncome>21</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <FundraisingGrossIncome referenceDocumentId="IRS990ScheduleG">60871</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>20570</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>40301</SpecialEventsNetIncomeLoss>
      <GrossSalesOfInventory>3071</GrossSalesOfInventory>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>3071</GroProfitLossSalesOfInventory>
      <TotalRevenue>129159</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>5245</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>74775</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>3828</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>8018</PrintingPublicationsPostage>
      <OtherExpensesTotal>18244</OtherExpensesTotal>
      <TotalExpenses>110110</TotalExpenses>
      <ExcessOrDeficitForYear>19049</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>79577</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>98626</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>77329</BOY>
        <EOY>77158</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>2248</BOY>
        <EOY>21468</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>79577</BOY>
        <EOY>98626</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>79577</BOY>
        <EOY>98626</EOY>
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      <PrimaryExemptPurpose>PROMOTE THE PROFESSION AND HERITAGE OF MAINE GUIDES AND MAINTAIN THE NATURAL RESOURCES THEY DEPEND UPON.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>CULTIVATED GOODWILL AND MUTUAL UNDERSTANDING THROUGH PROPER RECOGNITION AND RESPECT OF THE RIGHTS OF OTHERS INSOFAR AS THEY RELATE TO THE OWNERSHIP OR MANAGEMENT OF PROPERTY, THE ENJOYMENT AND LAWFUL USE OF NATURAL RESOURCES AND THE ENFORCEMENT OF LAWS AND REGULATIONS. TO ENCOURAGE, BY EDUCATION, TRAINING, DEMONSTRATION, DISSEMINATION OF INFORMATION AND SUPPORT OF APPROPRIATE LEGISLATION A HIGH LEVEL OF SPORTSMANSHIP, ETHICAL BEHAVIOR AND RESPECT FOR THE RIGHTS OF OTHERS WHEN PARTICIPATING IN ANY FORM OF OUTDOOR ACTIVITY OR SPORT THAT IS DIRECTLY OR OTHERWISE REASONABLE RELATED TO THE INTEREST OF THE ORGANIZATION.</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>SUPPORTED LEGISLATION AND REGULATION AT THE STATE AND FEDERAL LEVELS TO PROMOTE OR ENHANCE THE INTERESTS OF PROFESSIONAL MAINE GUIDES, TO CONSERVE THE NATURAL RESOURCES THAT ARE ESSENTIAL TO THE FUTURE OF THE GUIDING PROFESSION, AND TO OPPOSE LEGISLATION THAT WOULD DIRECTLY AND NEGATIVELY IMPACT NATURAL RESOURCES THAT ARE ESSENTIAL TO THE FUTURE OF GUIDING.</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>WORKED COOPERATIVELY WITH INDUSTRY, AGRICULTURE INTERESTS, GOVERNMENT AND SPORTING CONSERVATION GROUPS WITH OBJECTIVES CONSISTENT WITH THOSE OF THE ORGANIZATION TO ARRIVE AT WORKABLE LOGICAL SOLUTIONS RELATED TO GUIDING OUTDOOR RECREATION AND THE USE OF NATURAL RESOURCES</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>WORKED COOPERATIVELY WITH STATE AND FEDERAL AGENCIES ON ISSUES THAT WILL IMPROVE OR PROMOTE THE INTERESTS OF PROFESSIONAL MAINE GUIDES, ENHANCE THE IMAGE OF MAINE GUIDES, ENCOURAGE THE WISE USE OF RENEWABLE NATURAL RESOURCES AND ENSURE THE FUTURE OF TRADITIONAL FORMS OF OUTDOOR RECREATION.</DescriptionProgramServiceAccom>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LEE SCHANZ JR</PersonName>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>STEVE WILCOX</PersonName>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KEVIN WARD</PersonName>
        <Title>Chairman</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>HAL BLOOD</PersonName>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DALE TOBEY</PersonName>
        <Title>Vice President</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JAYE PARKER</PersonName>
        <Title>Secretary</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ROBERT PARKER</PersonName>
        <Title>Treasurer</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MATT LIBBY</PersonName>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>PAUL LANEY</PersonName>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Craig Gerry</PersonName>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Tenley Bennett</PersonName>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DON DUDLEY</PersonName>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DOUG DENICO</PersonName>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JEFF BELLMORE</PersonName>
        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationFiled990T>false</OrganizationFiled990T>
      <SubjectToProxyTax referenceDocumentId="IRS990ScheduleC">true</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>ROBERT PARKER</NamePerson>
        <AddressUS>
          <AddressLine1>55 MORRISON HILL ROAD</AddressLine1>
          <City>WILTON</City>
          <State>ME</State>
          <ZIPCode>04294</ZIPCode>
        </AddressUS>
        <TelephoneNumber>2077784077</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities referenceDocumentId="IRS990ScheduleC">false</EngagePoliticalCmpgnActivities>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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      <Form1120PolFiled>false</Form1120PolFiled>
      <SubstantiallyAllDuesNondeduct>false</SubstantiallyAllDuesNondeduct>
      <OnlyInHouseLobbying>false</OnlyInHouseLobbying>
      <AgreeToCarryoverPriorYear>false</AgreeToCarryoverPriorYear>
    </IRS990ScheduleC>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="12000229" softwareVersion="2012v2.0">
      <EventsInformation>
        <NameOfEvent1>Raffles</NameOfEvent1>
        <GrossReceiptsEvent1>41123</GrossReceiptsEvent1>
        <GrossRevenueEvent1>41123</GrossRevenueEvent1>
        <NonCashPrizesEvent1>9485</NonCashPrizesEvent1>
        <OtherDirectExpensesEvent1>1041</OtherDirectExpensesEvent1>
        <NameOfEvent2>ANNUAL BANQUET</NameOfEvent2>
        <GrossReceiptsEvent2>12515</GrossReceiptsEvent2>
        <GrossRevenueEvent2>12515</GrossRevenueEvent2>
        <FoodAndBeverageEvent2>4502</FoodAndBeverageEvent2>
        <EntertainmentEvent2>1000</EntertainmentEvent2>
        <OtherDirectExpensesEvent2>1052</OtherDirectExpensesEvent2>
        <TotalNumberOfOtherEvents>1</TotalNumberOfOtherEvents>
        <GrossReceiptsOtherEvents>7233</GrossReceiptsOtherEvents>
        <GrossRevenueOtherEvents>7233</GrossRevenueOtherEvents>
        <OtherDirectExpensesOtherEvents>3490</OtherDirectExpensesOtherEvents>
        <GrossReceiptsTotal>60871</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>60871</GrossRevenueTotalEvents>
        <NonCashPrizesTotalEvents>9485</NonCashPrizesTotalEvents>
        <FoodAndBeverageTotalEvents>4502</FoodAndBeverageTotalEvents>
        <EntertainmentTotalEvents>1000</EntertainmentTotalEvents>
        <OtherDirectExpensesTotalEvents>5583</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>20570</DirectExpenseSummaryEvents>
        <NetIncomeSummary>40301</NetIncomeSummary>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 24.1012</Identifier>
        <ReturnReference>Other Assets.1012</ReturnReference>
        <Explanation>Intangible Assets - Beginning $0 Intangible Assets - Ending $12499</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 24.1010</Identifier>
        <ReturnReference>Other Assets.1010</ReturnReference>
        <Explanation>Inventories - Beginning $1693 Inventories - Ending $8636</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <ReturnReference>Other Assets.1004</ReturnReference>
        <Explanation>Miscellaneous - Beginning $555 Miscellaneous - Ending $333</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.10</Identifier>
        <ReturnReference>Other Expenses.10</ReturnReference>
        <Explanation>Lobbying registration fee $200</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.9</Identifier>
        <ReturnReference>Other Expenses.9</ReturnReference>
        <Explanation>Gifts/Awards $248</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <Explanation>Telephone $416</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.7</Identifier>
        <ReturnReference>Other Expenses.7</ReturnReference>
        <Explanation>Membership Drive $571</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <ReturnReference>Other Expenses.6</ReturnReference>
        <Explanation>Dues/Subscriptions $960</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.5</Identifier>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.4</Identifier>
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        <Explanation>Supplies $1724</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>Other Expenses.1</ReturnReference>
        <Explanation>Special Projects $5400</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>Other Expenses.1012</ReturnReference>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1010</Identifier>
        <ReturnReference>Other Expenses.1010</ReturnReference>
        <Explanation>Amortization $2501</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1009</Identifier>
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      <GeneralExplanation>
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