| 1 | Maine Community Health Options New Gloucestr | $303.8M | $303.8M | $124.3M |
| 2 | Maine Financial Institutions Employee Ben Tr Westbrook | $35.0M | $35.0M | $12.0M |
| 3 | Me Credit Union League Ins Tr Westbrook | $8.9M | $8.9M | $2.1M |
| 4 | Rockland Cemetery Association Rockland | $2.8M | $763K | $13.8M |
| 5 | Grand Royal Arch Masons of Maine Morrill | $2.4M | $756K | $2.8M |
| 6 | Roman Catholic Diocese of Portland Diocesan Priests Medical Benefits Portland | $1.6M | $1.6M | $7.2M |
| 7 | Southern Maine Jewish Cemetery Association Portland | $1.6M | $1.6M | $1.8M |
| 8 | Benevolent & Protective Order of Elks of the USA Old Town | $463K | $296K | $345K |
| 9 | Ams Title Company Brunswick | $451K | $61K | $1.6M |
| 10 | Berwick Cemetery Association INC Berwick | $331K | $270K | $3.0M |
| 11 | Dreamkeepers INC Ellsworth | $331K | $331K | $428K |
| 12 | B C and T Local 334 Retiree Health Plan Insurance Trust Nissen Div Portland | $327K | $73K | $1.1M |
| 13 | Evergreen Cemetery Assoc Alfred | $286K | $33K | $760K |
| 14 | First Parish Cemetery Assoc -york Cemetery- York | $276K | $276K | $3.9M |
| 15 | Ila Local 861 - Employer Health & Portland | $268K | $268K | $109K |
| 16 | Beth Israel Cemetery Incorporated Bangor | $221K | $73K | $963K |
| 17 | Isle Au Haut Electric Power Co Isle Au Haut | $181K | $181K | $761K |
| 18 | Maine State Troopers Association Benefits Trust Augusta | $176K | $176K | $714K |
| 19 | Brookside Cemetery Association INC Mount Desert | $173K | $64K | $984K |
| 20 | German Protestant Society Waldoboro | $148K | $42K | $632K |
| 21 | Fortunes Rocks Association Biddeford Pl | $147K | $143K | $84K |
| 22 | Sagadahoc Heating Association Bath | $111K | $111K | $43K |
| 23 | Pine Grove Cemetery Association Brunswick | $93K | $93K | $1.3M |
| 24 | Orchard Grove Cemetery Association Kittery | $69K | $69K | $943K |
| 25 | Norway Pine Grove Cemetery Corp. Norway | $65K | $46K | $736K |
| 26 | Georgetown Community Center INC Georgetown | $58K | $58K | $203K |
| 27 | Baldwin Hill Conservation Burial Grounds Winthrop | $57K | $57K | $166K |
| 28 | Black Point Cemetery Corporation Scarborough | $56K | $56K | $667K |
| 29 | Highland Memorial Cemetery Associat Ion S Portland | $56K | $56K | $294K |
| 30 | Stephen W Manchester Post 62 American Legion INC Westbrook | $54K | $51K | $25K |
| 31 | St. Demetrios Hellenic Orthodox Cemetary Association Biddeford | $53K | $53K | $355K |
| 32 | Home Builders Association of Maine INC Scarborough | $46K | $46K | $16K |
| 33 | Fraternal Order of Eagles Augusta | $6K | $5K | $14K |
| 34 | Maine Education Association Staff Organization Retiree Health Ins Augusta | $3K | $3K | $192K |
| 35 | Sawtelle Cemetery Association Sidney | $3K | $3K | $63K |
| 36 | West Poland Highland Cemetery Corporation West Poland | $3K | $3K | $476K |
| 37 | North Fryeburg Riverside Cemetery Association Fryeburg | $3K | $3K | $0 |
| 38 | Ancient Free & Accepted Masons of Maine Houlton | $0 | $0 | $0 |
| 39 | Pine Grove Cemetery of Poland Maine INC Mechanic Fls | $0 | $0 | $0 |
| 40 | South Paris Riverside Cemetery South Paris | $0 | $0 | $0 |
| 41 | Riverside Cemetery Association of Brunswick Maine Brunswick | $0 | $0 | $0 |
| 42 | Masonic Temple Assoc Bangor | $0 | $0 | $0 |
| 43 | Riverside Cemetery Association Lewiston | $0 | $0 | $0 |
| 44 | Dean Hill Cemetery Improvement Association Orrington | $0 | $0 | $0 |
| 45 | Litchfield Plains Cemetery Assn. Litchfield | $0 | $0 | $0 |
| 46 | Maple Grove Cemetery Corporation Islesboro | $0 | $0 | $0 |
| 47 | Fuller Cemetery Association INC North Haven | $0 | $0 | $0 |
| 48 | Whitefield Cemetery Corporation Whitefield | $0 | $0 | $0 |
| 49 | Supreme Emblem Club of the United States of America Thomaston | $0 | $0 | $0 |
| 50 | Sons of Italy in America Rumford | $0 | $0 | $0 |