﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2009v1.7">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-01-17T15:41:37-06:00</Timestamp>
    <TaxPeriodEndDate>2010-05-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>BDO USA LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>99 MONROE AVENUE NW SUITE 800</AddressLine1>
        <City>GRAND RAPIDS</City>
        <State>MI</State>
        <ZIPCode>495032654</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2009-06-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>205120363</EIN>
      <Name>
        <BusinessNameLine1>COUNCIL FOR QUALITY RESPIRATORY CARE</BusinessNameLine1>
      </Name>
      <NameControl>COUN</NameControl>
      <Phone>7274318327</Phone>
      <USAddress>
        <AddressLine1>2550 M STREET NW ATTN KATHY</AddressLine1>
        <City>WASHINGTON</City>
        <State>DC</State>
        <ZIPCode>20037</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JOHN BYRNES</Name>
      <Title>TREASURER</Title>
      <DateSigned>2011-01-14</DateSigned>
    </Officer>
    <Preparer>
      <Phone>6167747000</Phone>
    </Preparer>
    <TaxYear>2009</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990 documentId="IRS990" referenceDocumentId="IRS990ScheduleO">
      <NameOfPrincipalOfficerPerson>PETER KELLY</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>88 ROWLAND WAY SUITE 300</AddressLine1>
        <City>NOVATO</City>
        <State>CA</State>
        <ZIPCode>94945</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>400176</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="4">X</Organization501c>
      <WebSite>WWW.CQRC.US</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2006</YearFormation>
      <StateLegalDomicile>DC</StateLegalDomicile>
      <ActivityOrMissionDescription>THE PURPOSE FOR WHICH THE CORPORATION IS FORMED IS TO PROMOTE SOCIAL WELFARE AND IMPROVE THE HEALTH AND WELL BEING OF PATIENTS WHO HAVE CHRONIC PULMONARY ISSUES.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>11</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>11</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>1425000</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>400000</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>0</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>531</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>176</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>0</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>1425531</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>400176</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>16899</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>25000</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>0</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>1154065</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>834751</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>1170964</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>859751</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>254567</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-459575</RevenuesLessExpensesCY>
      <TotalAssetsBOY>644510</TotalAssetsBOY>
      <TotalAssetsEOY>99345</TotalAssetsEOY>
      <TotalLiabilitiesBOY>160590</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>75000</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>483920</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>24345</NetAssetsOrFundBalancesEOY>
      <MissionDescription>THE PURPOSE FOR WHICH THE CORPORATION IS FORMED IS TO PROMOTE SOCIAL WELFARE AND IMPROVE THE HEALTH AND WELL BEING OF PATIENTS WHO HAVE CHRONIC PULMONARY ISSUES AND ARE IN NEED OF IN-HOME SERVICES BY, AMONG OTHER THINGS, (I) EDUCATING LEGISLATORS, GOVERNMENT OFFICIALS AND THE GENERAL PUBLIC ABOUT THE NEEDS OF PERSONS WHO RECEIVE IN-HOME SERVICES FOR CHRONIC PULMONARY ISSUES, (II) ADVOCATING FOR CHANGES IN LAW AND ADMINISTRATIVE POLICIES RELATING TO IN-HOME SERVICES FOR PERSONS WITH CHRONIC PULMONARY ISSUES, AND (III) CONDUCTING ANALYSIS AND RESEARCH ON ISSUES AFFECTING PERSONS RECEIVING OR CAPABLE OF RECEIVING IN-HOME SERVICES FOR CHRONIC PULMONARY ISSUES.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>335525</Expense>
      <Description>DEVELOPED OUTREACH MATERIALS TO EDUCATE PATIENTS, PHYSICIANS, AND OTHERS INTERESTED IN FEDERAL HEALTH CARE POLICIES THAT AFFECT THE MEDICARE HOME OXYGEN THERAPY BENEFIT. CONTINUED TO MONITOR AND DISCUSS FEDERAL POLICIES RELATED TO THE MEDICARE HOME OXYGEN BENEFIT.</Description>
      <TotalProgramServiceExpense>335525</TotalProgramServiceExpense>
      <DescribedIn501C3>false</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="IRS990ScheduleB">true</ScheduleBRequired>
      <PoliticalActivities referenceDocumentId="IRS990ScheduleC">false</PoliticalActivities>
      <SubjectToProxyTax referenceDocumentId="IRS990ScheduleC">true</SubjectToProxyTax>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <BalanceSheetAmountsReported>false</BalanceSheetAmountsReported>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations referenceDocumentId="IRS990ScheduleI">true</GrantsToOrganizations>
      <GrantsToIndividuals referenceDocumentId="IRS990ScheduleI">false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>7</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>true</NonDeductibleContributions>
      <NonDeductibleDisclosure>true</NonDeductibleDisclosure>
      <NbrVotingGoverningBodyMembers>11</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>11</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>true</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>true</MembersOrStockholders>
      <ElectionOfBoardMembers>true</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>false</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>DC</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>JOHN GONSKA</NamePerson>
        <TelephoneNumber>7274318327</TelephoneNumber>
        <AddressUS>
          <AddressLine1>19387 US 19 NORTH</AddressLine1>
          <City>CLEARWATER</City>
          <State>FL</State>
          <ZIPCode>33764</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>PETER KELLY</NamePerson>
        <Title>DIRECTOR/PRESIDENT</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOHN BYRNES</NamePerson>
        <Title>DIRECTOR/VP/TREASURER</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NORMAN C PAYSON MD</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOSEPH FURLONG III</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SCOTT KALTRIDER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STEVE GRIGGS</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PHILLIP CARTER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MAL MIXON</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DONALD SPENCE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALAN PANZER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KIERAN GALLAHUE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CHRIS KANE</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>1.0</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>0</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NamePerson>LDK ASSOCIATES LLC</NamePerson>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>36 PINE LANE SUITE ONE</AddressLine1>
            <City>SHERIDAN</City>
            <State>WY</State>
            <ZIPCode>82801</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>MANAGEMENT</DescriptionOfServices>
        <Compensation>300000</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NamePerson>SCHMIDT PUBLIC AFFAIRS LLC</NamePerson>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>917 PRINCE STREET</AddressLine1>
            <City>ALEXANDRIA</City>
            <State>VA</State>
            <ZIPCode>22314</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>PUBLIC RELATIONS</DescriptionOfServices>
        <Compensation>220000</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NamePerson>PATTON BOGGS LLP</NamePerson>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>2550 M ST NW</AddressLine1>
            <City>WASHINGTON</City>
            <State>DC</State>
            <ZIPCode>20037</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>CONSULTING SERVICES</DescriptionOfServices>
        <Compensation>119260</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NamePerson>AVALERE HEALTH LLC</NamePerson>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>1350 CONNECTICUT AVE NW SUITE 900</AddressLine1>
            <City>WASHINGTONG</City>
            <State>DC</State>
            <ZIPCode>20036</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>PROFESSIONAL SERVICE</DescriptionOfServices>
        <Compensation>267315</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NamePerson>BLOOMBERG ADVOCACY LLC</NamePerson>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>2801 NEW MEXICO AVE NW SUITE 810</AddressLine1>
            <City>WASHINGTON</City>
            <State>DC</State>
            <ZIPCode>20007</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>CONSULTING SERVICES</DescriptionOfServices>
        <Compensation>114300</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>5</NumberOfContractorsGT100K>
      <MembershipDues>400000</MembershipDues>
      <TotalContributions>400000</TotalContributions>
      <TotalProgramServiceRevenue>0</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>176</TotalRevenueColumn>
        <ExclusionAmount>176</ExclusionAmount>
      </InvestmentIncome>
      <IncomeFromInvestBondProceeds>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </IncomeFromInvestBondProceeds>
      <RoyaltiesRevenue>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </RoyaltiesRevenue>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetGainOrLossInvestments>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeFromFundraisingEvents>
      <NetIncomeFromGaming>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeFromGaming>
      <NetIncomeOrLoss>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeOrLoss>
      <TotalOtherRevenue>0</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>400176</TotalRevenueColumn>
        <ExclusionAmount>176</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>25000</Total>
        <ProgramServices>25000</ProgramServices>
      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
        <Total>0</Total>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>0</Total>
      </ForeignGrants>
      <BenefitsToMembers>
        <Total>0</Total>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>0</Total>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
        <Total>0</Total>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>0</Total>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>0</Total>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>0</Total>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>0</Total>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>521146</Total>
        <ManagementAndGeneral>521146</ManagementAndGeneral>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>20336</Total>
        <ProgramServices>20336</ProgramServices>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>3080</Total>
        <ManagementAndGeneral>3080</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>176141</Total>
        <ProgramServices>176141</ProgramServices>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising>
        <Total>0</Total>
      </FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>0</Total>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>114048</Total>
        <ProgramServices>114048</ProgramServices>
      </FeesForServicesOther>
      <Advertising>
        <Total>0</Total>
      </Advertising>
      <OfficeExpenses>
        <Total>0</Total>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>0</Total>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>0</Total>
      </Occupancy>
      <Travel>
        <Total>0</Total>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>0</Total>
      </ConferencesMeetings>
      <Interest>
        <Total>0</Total>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>0</Total>
      </DepreciationDepletion>
      <Insurance>
        <Total>0</Total>
      </Insurance>
      <TotalFunctionalExpenses>
        <Total>859751</Total>
        <ProgramServices>335525</ProgramServices>
        <ManagementAndGeneral>524226</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>380039</BOY>
        <EOY>84740</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>14471</BOY>
        <EOY>14605</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>250000</BOY>
        <EOY>0</EOY>
      </AccountsReceivable>
      <TotalAssets>
        <BOY>644510</BOY>
        <EOY>99345</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>160590</BOY>
        <EOY>75000</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>160590</BOY>
        <EOY>75000</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>483920</BOY>
        <EOY>24345</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>483920</BOY>
        <EOY>24345</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>644510</BOY>
        <EOY>99345</EOY>
      </TotalLiabNetAssetsFundBalances>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="IRS990ScheduleC">
      <PoliticalExpenditures>8334</PoliticalExpenditures>
      <TotalGrassrootsLobbying />
      <TotalDirectLobbying />
      <TotalLobbyingExpenditures />
      <OtherExemptPurposeExpenditures />
      <TotalExemptPurposeExpenditures />
      <LobbyingNontaxableAmount />
      <GrassrootsNontaxableAmount />
      <TotLobbyingGrassrootMinusNonTx />
      <TotLobbyExpendMnsLobbyingNontx />
      <SubstantiallyAllDuesNondeduct>false</SubstantiallyAllDuesNondeduct>
      <OnlyInHouseLobbying>false</OnlyInHouseLobbying>
      <AgreeToCarryoverPriorYear>true</AgreeToCarryoverPriorYear>
      <DuesAssessments>400000</DuesAssessments>
      <NonDedLobbyPoliticalCurrent>350189</NonDedLobbyPoliticalCurrent>
      <NonDedLobbyPoliticalCarryover>424380</NonDedLobbyPoliticalCarryover>
      <NonDedLobbyPoliticalTotal>774569</NonDedLobbyPoliticalTotal>
      <AggrAmtReportedInDuesNotices>120000</AggrAmtReportedInDuesNotices>
      <AmountToBeCarriedOver>654569</AmountToBeCarriedOver>
      <Form990ScheduleCPartIV>
        <Identifier>BIPAC CONTRIBUTION</Identifier>
        <ReturnReference>SCHEDULE C, PART I-A, LINE 1</ReturnReference>
        <Explanation>THE COUNCIL FOR QUALITY RESPIRATORY CARE CONTRIBUTED $8,334 TO THE BUSINESS INDUSTRY POLITICAL ACTION COMMITTEE (BIPAC). BIPAC WORKS TO SUPPORT POLITICAL CANDIDATES WHO SUPPORT THE GOALS OF ITS BUSINESS MEMBERS, AND OFFERS ANALYSIS, RESEARCH, AND STRATEGIC ADVICE AND SERVICES.</Explanation>
      </Form990ScheduleCPartIV>
    </IRS990ScheduleC>
    <IRS990ScheduleI documentId="IRS990ScheduleI">
      <RecordsMaintained>true</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>national emphysema copd association</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>2425 rigecrest drive se</AddressLine1>
          <City>albuquerque</City>
          <State>NM</State>
          <ZIPCode>87108</ZIPCode>
        </AddressUS>
        <EINOfRecipient>141836126</EINOfRecipient>
        <IRCSection>501(c)(3)</IRCSection>
        <AmountOfCashGrant>25000</AmountOfCashGrant>
        <MethodOfValuation>fmv</MethodOfValuation>
        <PurposeOfGrant>educational</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>1</TotalNbrOf501C3AndGovtGrants>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <GeneralExplanation>
        <Identifier>GOVERNANCE, MANAGEMENT, AND DISCLOSURE</Identifier>
        <ReturnReference>PAGE 6, PART VI, SECTION A, QUESTION 3</ReturnReference>
        <Explanation>LINDA KEEGAN OF LDK ASSOCIATES, LLC WAS DELEGATED CONTROL OVER THE MANAGEMENT DUTIES OF THE ORGANIZATION FOR THE FIRST 9 MONTHS OF THE PERIOD. COMPENSATION IN THE AMOUNT OF $25,000 A MONTH WAS PAID TO LDK ASSOCIATES, LLC PER THE MANAGEMENT AGREEMENT. KATHY LESTER OF PATTON BOGGS, LLP WAS DELEGATED CONTROL OVER THE MANAGEMENT DUTIES OF THE ORGANIZATION FOR THE REMAINING 3 MONTHS OF THE PERIOD.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNANCE, MANAGEMENT, AND DISCLOSURE</Identifier>
        <ReturnReference>PAGE 6, PART VI, SECTION B, QUESTION 11A</ReturnReference>
        <Explanation>THE CONTROLLER AND TREASURER REVIEW AND APPROVE THE FORM 990 PRIOR TO THE TREASURER SIGNING AND FILING THE FORM 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>POLICIES</Identifier>
        <ReturnReference>PAGE 6, PART VI, SECTION B, QUESTION 12C</ReturnReference>
        <Explanation>THE ORGANIZATION REQUIRES ANNUAL WRITTEN ATTESTATIONS OF COMPLIANCE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DISCLOSURE</Identifier>
        <ReturnReference>PAGE 6, PART VI, SECTION C, QUESTION 19</ReturnReference>
        <Explanation>THE OFFICIAL RECORDS AND DOCUMENTS ARE AVAILABLE THROUGH THE OFFICE OF THE CHAIRMAN AND SECRETARY AND CAN BE REVIEWED BY CONTACTING THE FOLLOWING: JOHN GONSKA 19387 U.S. 19 NORTH CLEARWATER, FL 33764 727-431-8327</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>