diff --git a/osf_tests/metrics/reporters/test_institutional_users_reporter.py b/osf_tests/metrics/reporters/test_institutional_users_reporter.py
new file mode 100644
index 000000000000..151ff8740073
--- /dev/null
+++ b/osf_tests/metrics/reporters/test_institutional_users_reporter.py
@@ -0,0 +1,60 @@
+from __future__ import annotations
+import dataclasses
+
+import pytest
+
+from osf import models as osfdb
+from osf.metrics.reporters import InstitutionalUsersReporter
+from osf_tests.factories import (
+    InstitutionFactory,
+    PreprintFactory,
+    ProjectFactory,
+    RegistrationFactory,
+    UserFactory,
+)
+
+
+@pytest.mark.django_db
+class TestInstitutionalUsersReporter:
+    @pytest.fixture()
+    def institution(self):
+        return InstitutionFactory()
+
+    @pytest.fixture()
+    def affiliated_user_cases(self, institution) -> list[_UserCase]:
+        _cases = [
+            _UserCase(1, 1, 1, 1, 1, 1),
+            _UserCase(2, 2, 2, 2, 2, 2),
+            _UserCase(3, 3, 3, 3, 3, 3),
+        ]
+        for _case in _cases:
+            _case.user.add_or_update_affiliated_institution(institution)
+        return _cases
+
+    @pytest.fixture()
+    def unaffiliated_user(self):
+        return UserFactory()
+
+    def _fill_user_case(self, usercase: _UserCase):
+        _included_projects = []
+        for _user in affiliated_users:
+            for _public in (True, False):
+                _proj = ProjectFactory(creator=_user, is_public=_public)
+                _proj.affiliated_institutions.add(institution)
+                _included_projects.append(_proj)
+        return _included_projects
+
+    def test_reporter(self, affiliated_user_cases, unaffiliated_user):
+        raise NotImplementedError('TODO')
+        _actual_reports = list(InstitutionalUsersReporter().report(_yearmonth))
+
+
+@dataclasses.dataclass
+class _UserCase:
+    public_project_count: int
+    private_project_count: int
+    public_registration_count: int
+    embargoed_registration_count: int
+    public_file_count: int
+    published_preprint_count: int
+    user: osfdb.OSFUser = dataclasses.field(default_factory=UserFactory)