2017-09-19T09:27:02-07:00 2016-12-31 990 2016-01-01 390233059 DAIRYLAND POWER COOPERATIVE DAIR 6087884000 P O Box 817 3200 East Avenue South La Crosse WI 546020817 Barbara Nick President and CEO 6087884000 2017-09-01 198.56.12.237 2016 2021-01-29 14:40:06Z Barbara Nick PO Box 817 3200 East Avenue South La Crosse WI 546020817 424108590 0 X www.dairylandpower.com X Cooperative 1941 WI Dairyland Power Cooperative is an electric generation and transmission cooperative organized under the laws of WI & MN. The Cooperative, whose principal offices are located in WI, provides wholesale electric service to Class A members engaged in retail sale of electricity to member consumers located in WI, MN, IA and IL, and provides electric and other services to Class B, C, D, and E members, all on a cooperative, not-for-profit basis. 26 26 594 0 0 0 0 0 420374846 415786893 8305735 8313268 10004 8429 428690585 424108590 0 0 16358952 13868968 66835639 70051892 0 0 0 335129271 330910915 418323862 414831775 10366723 9276815 1531765395 1503244187 1275084703 1227453038 256680692 275791149 Our Mission is to power our communities and empower cooperative members to improve the quality of their lives. Our members are the reason for our existence. We will provide our members with value in the form of safe, reliable, sustainable and competitively-priced electricity. We will build strong relationships with our member cooperatives, employees and all stakeholders. We will live the cooperative principles and hold ourselves true to our core values of accountability, integrity, innovation and commitment to community. 0 0 Dairyland Power is an electric generation and transmission cooperative association organized under the laws of WI and MN. The Cooperative, whose prinicipal offices are located in Wisconsin, provides wholesale electric service to Class A members engaged in the retail sale of electricity to member consumers located in WI, MN, IA, and IL, and provides electric and other services to Class B, C, D and E members, all on a cooperative, not-for-profit basis. This provides the basis for Dairyland's exempt purpose. Dairyland Power Cooperative is under the jurisdiction of the Rural Utilities Service which requires Dairyland's accounting records to be maintained, with minor modifications, in accordance with the Uniform System of Accounts for Public Utilities as prescribed by the Federal Energy Regulatory Commission (F.E.R.C.). Because of this, we do not have our expenses grouped by function as shown on the Form 990. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 253 0 1 594 1 0 1 CA EI NL UK 0 0 0 375249163 31116536 0 X 26 26 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 X X Barbara A Nick President and CEO 6087884000 3200 East Ave So La Crosse WI 54601 X Kendal Nichols Board Member 8 0 X 11917 0 1992 Robert Hess Board Member (Jan-May) 8 0 X 3926 0 775 Dean Fisher Board Member 5 0 X 12478 0 2372 Daniel Korn Board Member 12 0 X 26086 0 3241 Judy Murphy Board Member (Jan - Sept) 5 0 X 7213 0 896 Greg Sacia Board Member/Vice Chairman of the Board 7 0 X 18943 0 1087 Clarence Boettcher Board Member 8 0 X 16782 0 2792 Francis Gwinn Board Member 10 0 X 12351 0 4616 Ronald Churchill Board Member (Jun - Dec) 12 0 X 7418 0 1587 Roger Tjarks Board Member/Chairman of the Board 12 0 X 27684 0 6684 Francis Klatt Board Member 10 0 X 14085 0 4569 Eugene Miller Board Member 13 0 X 14172 0 2606 Marlyn Bottolfson Board Member (Jan - Jun) 6 0 X 6283 0 1964 John Petska Board Member/Treasurer of Board 8 0 X 16972 0 4945 Chris Stadel Board Member (Jan - Jun) 7 0 X 6959 0 1690 Barry Radloff Board Member 6 0 X 16064 0 5870 David Stute Board Member (Jan - Jul) 11 0 X 12795 0 2251 Larry Lamborn Board Member 7 0 X 13157 0 2349 Barb Heffernan Board Member/Secretary of Board 11 0 X 12921 0 2587 Burton Magnuson Board Member 8 0 X 13266 0 2942 Charles Bena Board Member 9 0 X 12544 0 3000 Daniel Fischer Board Member 4 0 X 12525 0 2383 Michael Baker Board Member 6 0 X 13041 0 3510 Jenny Scharmer Board Member 8 0 X 14307 0 1191 Dean Tesch Board Member 7 0 X 12057 0 2870 Jerry Huber Board Member 6 0 X 14850 0 2456 Jane Reich Board Member 10 0 X 12325 0 3254 Jeff Monson Board Member (Oct - Dec) 8 0 X 3967 0 470 Sandra Davidson Board Member (Sept - Dec) 5 0 X 3754 0 634 Ed Gullickson Board Member (Jun - Dec) 8 0 X 9794 0 3175 Joe Mattingley Board Member (Jul - Dec) 9 0 X 7861 0 2073 Marcus Saegrove Delegated Board Member (Aug) 5 0 X 1055 0 213 Charles Frana Delegated Board Member (Jul) 4 0 X 1160 0 160 Ed Hartung Delegated Board Member (Sept) 4 0 X 611 0 111 Bret Jones Delegated Board Member (Jun & Sept) 2 0 X 1325 0 325 Chuck Zenner Delegated Board Member ( Jan) 5 0 X 662 0 162 Barbara A Nick President and CEO 60 0 X 599477 0 99047 Phillip Moilien Vice President and CFO 55 0 X 274964 0 131269 Mary L Lund Vice President Human Resources 55 0 X 260491 0 93457 Brian D Rude Vice President External and Member Relations 50 0 X 221750 0 123688 Robert M Palmberg Vice President Generation 50 0 X 253593 0 139745 John P Carr Vice President Strategic Planning 55 0 X 246614 0 95748 Benjamin L Porath Vice President Power Delivery 50 0 X 207248 0 67364 Kenneth L Schlimgen Lead Trader Power Marketing 50 0 X 166394 0 32438 David J Becker Director of Generation Operations Support 50 0 X 168835 0 89233 Brian Treadway Manager Alma Site 50 0 X 171178 0 62708 Keith Stubbendick Controller 50 0 X 181044 0 121695 Lane Peters Manager Genoa Site 40 0 X 151573 0 51814 William L Berg Former President and CEO/Retired Feb 2015 0 0 X 434997 0 0 3731468 0 1192008 134 1 1 0 BNSF Railway Company 3110 Solutions Center Chicago IL 606773001 Coal Transport and Delivery Service 44159563 Energy Solutions PO Box 95000-1132 Philadelphia PA 19195 LACBWR/Decommissioning 11815965 Ingram Barge Company PO Box 198934 Atlanta GA 303848934 Coal transloading service 8742524 Duane Morris LLP 505 9th Street NW Suite 1000 Washington DC 200042166 Legal Counsel for Cooperative 3377868 NAES Power Contractors 4097 Solutions Center Chicago IL 606774000 DSI & ACI System Installation 3235804 91 X 0 G & T Wholesale Electricity 221000 414823346 414823346 0 0 Other Ancilliary Services 221000 963525 963525 0 0 SO2 Allowances 221000 22 22 0 0 0 0 0 0 415786893 8313268 0 0 8313268 0 0 0 0 0 0 0 0 0 8429 0 0 0 8429 8429 0 0 8429 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 424108590 415786893 0 8321697 X 0 0 0 13868968 2976243 0 41699117 12168175 9543411 3664946 0 5142646 317263 204445 0 0 982619 0 3842713 0 0 0 0 0 0 39816756 0 48988845 3323621 Production Expenses 231906584 Transmission Expenses 40330842 Distribution Expenses 2403765 Charged to Balance Sheet & Others -45582631 -766553 414831775 0 0 0 X 11139242 9688867 15246651 17589450 0 0 37766108 39303666 0 0 0 0 0 0 69305946 79632249 44363245 37987550 1800867311 612445229 1179799375 1188422082 0 0 101207178 81652341 18738545 18973283 0 0 54199105 29994699 1531765395 1503244187 304130376 277834691 0 0 0 0 0 0 0 0 0 0 775856755 772961226 0 0 195097572 176657121 1275084703 1227453038 X 620 620 0 0 256680072 275790529 256680692 275791149 1531765395 1503244187 X 9276815 0 0 0 0 9833642 X 0 1 X 1 0 0 38762824 38762824 0 1650315949 611717911 1038598038 0 0 0 0 0 0 0 0 0 111788538 727318 111061220 1188422082 Nuclear Decommissioning Funds 74343206 F Marketable Securitities - RUS Trustee Fund 3782527 F Other Special Funds - Deferred Comp 1603196 F MISO Cash Collateral Deposits 1800000 C Invest other Cooperative Associations 2611 C Chippewa-Flambeau Improvements 70801 C Sentry Deposit - WC Plan 50000 C 81652341 0 Asset Retirement Obligation 7036781 Estimated Decommissioning Liabilities 74343207 Non-current Portion of Accruals 519500 Post Retirement Health Ins Obligations 4668457 Non-current Frozen Sick Leave Benefits 852863 Deferred Compensation Benefits 1603196 Power Bill Prepayments 13274191 Obligations under Capital Lease 5615257 GRE Prepayment - G3/CSA 68743669 176657121 424108590 0 0 0 0 0 424108590 0 0 0 424108590 400962807 0 0 0 0 0 400962807 0 13868968 13868968 414831775 Schedule D, Part VI, Line 1b Dairyland Power Cooperative is under the jurisdiction of the Rural Utilities Service, which requires Dairyland's accounting records to be maintained, with minor modifications, in accordance with the Uniform System of Accounts for Public Utilities as prescribed by the Federal Energy Regulatory Commission (F.E.R.C.). Because of this, we do not have our expenses grouped by function as shown on the Form 990. Our Accumulated Depreciation is grouped into just one account. So for purposes of the Form 990, we cannot break out Building and Equipment and the associated depreciation. Schedule D, Part VI, Line 1d Same as explanation for Schedule D, Part VI, Line 1b. Schedule D, Part XII, Line 4b As a result of complying with the 2011 requirements of reporting dividends paid by Section 501(c)12 organizations on line 4 of Part IX, Dairyland Power Cooperative has interpreted this to mean capital credits allocated during the tax year. Because the allocation amount is not a functional expense on Dairyland's audited financial statements, an adjustment of the allocated amount of $13,868,968 was required to reflect the correct audited gross margin for Dairyland of $23,145,783. North America (including Canada and Mexico, but not the United States) 0 0 Investments 298471 Europe (including Iceland and Greenland) 0 0 Investments 1842463 0 0 2140934 0 0 0 0 0 0 Schedule F, Part I, Line 3 In 1987, Dairyland Power Cooperative shut down its La Crosse Boiling Water Reactor (LACBWR) nuclear power plant. Although LACBWR has been inactive since 1987, the facility still needs to be maintained until its final decommissioning. In May 2016, the Nuclear Regulatory Commission approved transfer of the possession-only license to La CrosseSolutions LLC (Solutions), a subsidiary of EnergySolutions LLC. Solutions will temporarily hold the license and assumes responsibility for the decommissioning of the site. As costs associated with the decommissioning are incurred, Solutions submits requests for withdrawals to the Cooperative for release of funds from the nuclear decommissioning trust. Dairyland has set aside over $72 million in a trust to pay for the ultimate plant decommissioning. In accordance with restrictions enacted by the Nuclear Regulatory Commission, an independent trustee (BMO Financial Group) holds title to the trust assets, and Dairyland does not control the day-to-day management of nuclear decommissioning trust fund investments. Investment of the nuclear decommissioning trust holdings of Dairyland is managed by independent investment managers with discretion to buy, sell, and invest to achieve the broad investment objectives set forth by Dairyland. As of 12/31/16, $2.1 million of the total $72.4 million nuclear decommissioning trust fund was invested in foreign obligations. See Statement 2, Schedule O for the applicable foreign countries. X X 1 1 X X X X 1 1 0 Barbara A Nick President and CEO 587389 0 0 0 12087 0 69200 0 35305 0 703981 0 0 0 Phillip Moilien Vice President and CFO 248335 0 0 0 26629 0 102432 0 32798 0 410194 0 0 0 William L Berg Former President and CEO/Retired Feb 2015 0 0 0 0 434997 0 0 0 0 0 434997 0 0 0 Mary L Lund Vice President Human Resources 207536 0 4000 0 48955 0 64045 0 35159 0 359695 0 0 0 Brian D Rude Vice President External and Member Relations 212441 0 0 0 9310 0 94298 0 35080 0 351129 0 0 0 Robert M Palmberg Vice President Generation 234786 0 3000 0 15807 0 110897 0 34213 0 398703 0 0 0 John P Carr Vice President Strategic Planning 219955 0 0 0 26659 0 62481 0 37720 0 346815 0 0 0 Benjamin L Porath Vice President Power Delivery 205388 0 0 0 1860 0 38766 0 32003 0 278017 0 0 0 Kenneth L Schlimgen Lead Trader Power Marketing 149961 0 1400 0 15033 0 32140 0 3765 0 202299 0 0 0 David J Becker Director of Generation Operations Support 150189 0 500 0 18147 0 59711 0 33755 0 262302 0 0 0 Brian Treadway Manager Alma Site 161482 0 0 0 9695 0 34286 0 32245 0 237708 0 0 0 Keith Stubbendick Controller 152943 0 4500 0 23600 0 91934 0 32234 0 305211 0 0 0 Lane Peters Manager Genoa Site 149353 0 1500 0 720 0 22966 0 31584 0 206123 0 0 0 Schedule J, Part I, Line 1a Dairyland Power owns a helicopter used primarily for line patrol of Dairyland's 3200 miles of transmission lines. Any air travel of a non-business nature or travel by a companion is covered under Dairyland Power Cooperative Administrative Policy #51 and #29, as far as the taxable value of such flights to the individual employee. For calendar year ending 2016, no employees or companions used the company helicopter for a non-business nature. Therefore, no taxable income was recognized. Dairyland Power Cooperative offers reimbursements to employees under a Wellness Program Plan. The Wellness Program Plan includes up to $150 towards each component for the calendar year for the cost of membership to the local YMCA or other selected Fitness Centers, the cost of an approved Weight Loss Program and the cost of an approved Smoking Cessation Program. For 2016, the value of the Fitness Center Reimbursement was included in the reportable compensation for the following Key Employees and Highest Compensated Employees: Benjamin Porath, Keith Stubbendick, Brian Treadway, and Lane Peters. Dairyland Power Cooperative also covers Airline Club Membership Fees for Key Employees. For 2016, Key Employee Brian Rude's reportable compensation included 30% percent of the Airline Club Membership Fee deemed to be of a personal nature. Schedule J, Part I, Line 3 Reviews were conducted by the Board's Governance Committee, with assistance from the Vice President of Human Resources, who performed compensation surveys of other Generation and Transmission Cooperatives. Results of the surveys and input from a compensation consultant were presented to a meeting of the Governance Committee of the Board of Directors. This committee then presented their recommendations to the full Board for vote as part of an executive session (only Board Members, outside legal counsel and Board recording secretary). Schedule J, Part I, Line 4 Dairyland Power Cooperative had a Severance Pay Pension Restoration Plan (the Plan) that covered Former President and CEO, William L Berg. Mr. Berg retired as of February 2nd, 2015. After his retirement date, Mr. Berg started receiving payments as part of the Plan, totaling $434,997.12 for 2016. Schedule J, Part II Effective January 1, 2016, Dairyland Power switched from sick leave and vacation plans for management, administrative and vegetation management employees to a paid time off program. Under the old vacation plan, an employee in the above groups was eligible to carry over two times their yearly accrual into the next calendar year. With the paid time off program, Administrative Policy #125, the carryover allowance was reduced to one time your annual accrual amount. As part of the transition to this new Policy, Dairyland paid out any vacation that was over the one time annual accrual amount in February of 2016. For the Officers, Key Employees and Highest Compensated that received the vacation payout, their amount is included in Column (B)(iii), other reportable compensation. Form 990, Part IV, Line 12a The consolidated financial statements include the accounts of Dairyland Power Cooperative and Dairyland's wholly owned subsidiary, Genoa FuelTech, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. Form 990, Part VI, Section A, Line 1a Dairyland's Board of Directors receive advice and recommendations for action from an Executive Committee, made up of members of the Board of Directors only. The Executive Committee is authorized by the bylaws to act on behalf of the Board on certain matters between meetings of the full Board. Form 990, Part VI, Section A, Line 6 Dairyland Power Cooperative provides wholesale electric service and other services to five classes of members (A, B, C, D and E). Form 990, Part VI, Section A, Line 7a Member control of Dairyland is vested in its Board of Directors, consisting of representatives from each of the 25 Class A member distribution cooperatives and a representative of the Class B members. Each director is nominated by his or her member cooperative, and then elected by Dairyland's membership at Dairyland's annual meeting in June to serve a one-year term. Form 990, Part VI, Section A, Line 7b Pursuant to Dairyland's Bylaws, the Board of Directors is charged with directing the management of the Cooperative. The Bylaws provide for the Board to be advised by a technical advisory committee consisting of the managers of the member distribution cooperatives. Member approval is required for amendments to the Articles of Incorporation or Bylaws, for merger or consolidation, or for sale of more than 10% of the Cooperative's property. Form 990, Part VI, Section B, Line 11b Prior to filing the Form 990, approval of the draft return was obtained at the August 3, 2017 meeting of the Board of Directors' Audit & Risk Management Committee. The Committee then presented its report on the return to the full Board at its September 2017 meeting. A copy of the draft return was provided to each board member. Following approval by the Board, the Form 990 was finalized and filed. Form 990, Part VI, Section B, Line 12c During June of each year, each director on the newly-elected Board is given a copy of Dairyland's Board Policy #46, Business Ethics, and a Business Ethics disclosure report to be completed in accordance with the Policy. A similar disclosure report is given to all Dairyland employees in January of each year. Each Director's completed report is reviewed by the Chairman of the Audit & Risk Management Committee. Any questions are reviewed by Dairyland's outside General Counsel. Any unique responses are presented to the full Committee in executive session. Each employee's report is reviewed by the Vice President of Human Resources. The Vice President's report, the report of the President and CEO, and the report of any other employee containing any unique responses are reviewed by the Chairman of the Audit & Risk Management Committee, and General Counsel, and as appropriate by the full Committee. Form 990, Part VI, Section B, Line 15 The President and CEO's 2016 salary determination was conducted in 2015 by all three of the processes for determining compensation - review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision. Based on these three processes, the President and CEO received a compensation adjustment as of January 1, 2016. The President and CEO also received a compensation increase in October of 2016. This increase was a result of reviews conducted by the Board's Governance Committee, with assistance from the Vice President of Human Resources, who performed compensation surveys of other Generation and Transmission Cooperatives. Results of the surveys and input from a compensation consultant were presented to the Governance Committee, who then presented to the full Board for vote as part of an executive session (only Board Members, outside legal counsel and Board recording secretary). For Executive Staff/Key Employees, the Vice President of Human Resources conducts a salary survey of similar Generation & Transmission Cooperatives. The results of the survey, along with current and previous salary information, are presented to the President and CEO. Based on the information provided, the President and CEO determines the applicable compensation for each Key Employee. They included Vice President of Generation, Vice President and CFO, Vice President of Power Delivery, Vice President of Human Resources, Vice President of Strategic Planning and Vice President of External and Member Relations. For the tax year covered by this return, this was done in September of 2016. The Executive Staff/Key Employees did receive compensation increases in October of 2016. Form 990, Part VI, Section B, Line 16a Weston 4, near Wausau, in central Wisconsin, is a 595-megawatt electric generator that uses clean coal technologies. Weston 4 began operating on June 30, 2008. Wisconsin Public Services owns 70% and Dairyland Power Cooperative owns 30%. Form 990, Part VI, Section C, Line 19 Dairyland Power Cooperative makes its governing documents, conflict of interest policy, and financial statements available upon request to the public. Form 990, Part VII, Section A, Line 1a Members of the Board of Directors of Dairyland serve annual terms that run from the annual meeting of members in June of the year of election to the annual meeting in June of the following year. All average hours worked per week were based on a separate questionnaire, specific to the Form 990 filing, that was completed by all directors, officers, key employees and highly compensated employees. Form 990, Part VIII, Line 2a - 2e Other operating revenue primarily includes revenue received from transmission service and is recorded as services are provided. During 2015, the Cooperative's Board of Directors implemented a revenue deferral plan which was approved by the Rural Utilities Service in February 2016. Other operating revenue for 2015 was reduced by $4,400,000 and was deferred into 2016 revenue recognition. As a condition of the Rural Utilities Services approval for the plan, the Cooperative was to maintain a segregated cash balance of at least the amount of unrecognized deferred revenue during the year. The Cooperative has met this requirement through its deposits in the Rural Utilities Service debt prepayment program. Form 990, Part VIII, Line 3 Included in the $8,313,268 is an investment loss, including fund expenses, on nuclear decommissioning funds of $214,064 recorded as decommissioning liabilities of $214,064. Form 990, Part IX, Line 4 Dairyland Power Cooperative's Board of Directors has adopted a policy of retiring capital credits allocated to members on a first-in, first-out basis. As part of an equity development strategy adopted in 2003, patronage capital retired will be limited to no greater than 2% of the total assigned patronage capital balance as of December 31 of the prior year. Accordingly, $3,910,524 was retired in 2016. Implementation of this policy is subject to annual review and approval by the Board of Directors and the Rural Utilities Service, and no cash retirements are to made which would impair the financial condition of the Cooperative or violate any terms of its agreements. Since 2003, the amount of non-operating margins assigned to members each year is at the discretion of the Board of Directors. Any unassigned non-operating margins will become unallocated reserves and part of permanent equity. Patronage capital as of December 31, 2016 included 2016 margins allocated/assignable of $13,868,968 and unallocated reserves of $9,276,815. It is our interpretation of federal cooperative tax law to report capital credits allocated during the tax year of $13,868,968 on Form 990, Part IX, Line 4. Form 990, Part IX, Line 24a - 24d Dairyland Power is a 501(c)12 electric generation and transmission cooperative association organized under the laws of WI and MN. The Cooperative, whose principal offices are located in Wisconsin, provides wholesale electric service to Class A members engaged in the retail sale of electricity to member consumers located in WI, MN, IA and IL and provides electric and other services to Class B, C, D and E members, all on a cooperative, not-for-profit basis. Dairyland Power Cooperative is under the jurisdiction of the Rural Utilities Service, which requires Dairyland's accounting records to be maintained, with minor modifications, in accordance with the Uniform Systems of Accounts for Public Utilities, as prescribed by the Federal Energy Regulatory Commission (F.E.R.C.). Because of this, we do not have our expenses grouped by function as shown on the Form 990. Form 990, Part X, Line 15 Dairyland Power Cooperative's accounting policies and the consolidated financial statements conform to accounting principles generally accepted in the United States of America applicable to electric cooperatives. During 2015, Dairyland established a regulatory asset for a contract termination fee related to a power purchase agreement. This is being amortized to purchased power expense over the five-year remaining term of the original contract beginning in November 2015. As of December 31, 2016, the regulatory asset balance associated with the contract termination fee was $15,491,000. During 2014, Dairyland established a regulatory asset related to unrecovered plant balances upon closure of the Alma 4 & 5 generating stations. This is being amortized through rates over 10 years beginning in 2015. The December 31, 2016 balance associated with the unrecovered plant balance was $14,504,000. The expected following year's portion of these regulatory assets is included in other current assets at December 31, 2016 and 2015, respectively. During 2013, Dairyland established a regulatory asset of $16,700,000 for increased estimated costs in the nuclear decommissioning liability. During 2016, this regulatory asset was offset against settlement proceeds received from the second nuclear contract damages claim with the United States Government and Department of Energy. Form 990, Part XI, Line 9 Other change in net assets or fund balance is a result of: patronage capital-retired of -$3,910,524, accumulated other comprehensive income of -$124,802, allocation of capital credits for 2016 of $13,868,968. Genoa FuelTech Inc 3200 East Avenue South La Crosse WI 54601 391828821 Investment Holding Corp WI N/A C 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Applied for the appropriate extensions. Applied for the 6 month extension and received approval from the IRS on April 3, 2017. As of 2016, the initial filing of Form 8868 should have extended the due date out to November 15, 2017. The IRS notice received on April 3, 2017 only extended the due date out to August 15, 2017. A call was made to the IRS on June 8, 2017 requesting that the original Form 8868 extension request honor the new 6 month extension to November 15, 2017. A confirmation letter from the IRS honoring the extension to November 15, 2017 was received on June 20, 2017.