How does the 990 grantee report select the records?

The 990 Grantee report is a report that selects on the grants based on the various posted grants fitting between the region, date and fund ranges in the selection screen.  The system will aggregate those grants selected and compare the total to the dollar cut-off and then include those grantees in the report.

• The grant date, not payment date is used.  Thus a grant made in 2015, but paid in 2016 will show up in the 2015 report.  The report is grant module based.
• A grant to grantee idcode #1 will display associated with idcode #1's name even if the payee was to idcode #5. 
• The grantee idcode is the source, not the payee idcode. 
• A grant to a Library for $50,000 paid in 5 annual installments will show up as a grant to the Library for $50,000. 
• If payments were made to various contractors to work performed over the 5 year period starting in 2015, the grant will still show up in the 2015 report for $50,000 even though the payments have yet to be made for the work to be performed. 
• If a grantee adjustment is subsequently made after reporting the 2015 year, the IRS will obviously not be made aware of the change.

The report is split into two reports- Part 2 for Grants to Organizations and Part 3 for Grants to Individuals. Part 2 grants all have the Org value indicated on the application.  Part 3 grants are either posted in the Scholarship module or tagged as grants to Individuals on the application.

• The Ind/Org field can be found on the Tax Data radio button on each Application. 
• When entering in a new Application, the Ind/Org value is determined by the value on the associated Grantee Profile record.  If the application value should be different than the grantee value, it can be changed at any time.
• Imported grants or grants coming into FIMS from other sources might not populate the Ind/Org value correctly and these applications should be reviewed carefully before posting to be sure the correct value is indicated.

It is always a good idea to also choose the spreadsheet option on the Send To tab and review the Part 3 Detail to be sure there are no miscoded grants.  Typically the Type of Grant value in Part 3 Report section will indicate a problem.  Most Scholarships are coded as Education.