A local organization is compensating, what are essentially independent contractors, several thousand dollars. I believe they need to receive W-9s from them, issue a 1099 and report it on the organizations 990. Am I correct? If not it seems they are getting paid "under the table."

The 990 asks for 5 highest ICs over $100K. Where do you report the expenses of say $7,000 and $3,000 in compensation for services?
Thanks
John