2026-09-12 · Maine · Compliance

The exposure. Almost every Maine homeowners and condominium association is organised as a nonprofit corporation under Title 13-B, the Maine Nonprofit Corporation Act. That makes it subject to an annual report filing with the Secretary of State, due 1 June every year — and to administrative dissolution if the filing and any penalty go unattended.¹

This is not new law. It is a standing obligation that a volunteer board rediscovers when something goes wrong, which is why it belongs on a news page.

The mechanics

• Deadline: 1 June each year. The first report is due by 1 June of the year following incorporation.
• Fee: $35, domestic or foreign nonprofit.
• Content: names and addresses of the president, treasurer, registered agent and secretary or clerk, the directors, and the principal office address.
• Notice: the Bureau of Corporations, Elections and Commissions sends courtesy email reminders from its filing address, but — in the Secretary of State's own words on its guidance page — no formal notice is mailed.

What happens if it lapses

The Secretary of State's guidance is explicit:

“Failure to submit the annual report by the June 1st deadline triggers a late filing penalty. If this penalty remains unpaid, the Secretary of State will initiate administrative dissolution or revocation of your legal entity.”

Two failure modes compound. A board that rotates officers after an annual meeting and does not update the filing has stale officers of record. A board whose registered agent's email address belonged to a manager who has since left never receives the courtesy reminder at all — and there is no paper backstop.

1. Maine Secretary of State, Bureau of Corporations, Elections and Commissions — Filing Requirement Reminders (1 June annual report deadline, $35 fee, administrative dissolution) ↩
2. Maine Real Estate Commission, public agenda of 16 April 2026 — proposed Chapter 410 amendment on seller identity verification (filing 2026-P164) ↩