State and Statute: Maine, Stats. Title 22 §§ 4011-A et seq.
What Is Reportable "Abuse": Known or reasonable cause to suspect physical, emotional, or sexual abuse or neglect of a child. [4002 and 4011-A]
Mandatory Reporters: Clergy members, teachers, guidance counselors, school officials, youth camp administrators and counselors, and child care personnel. [4011-A(1)(A)]. Any person affiliated with a church or religious institution who serves in an administrative capacity or has otherwise assumed a position of trust or responsibility to the members of that church or religious institution, while acting in that capacity, regardless of whether the person receives compensation. [4011-A(1)(C)]
How and Where to Report: By telephone to the Department of Health and Welfare, followed (if requested) by a written report within 48 hours.  When acting in professional capacity, to the local district attorney's office. [4011-A(2)]