INTERNATIONAL GROOVING & GRINDING … - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Principal Officer

JOHN ROBERTS

Phone

5187317450

Tax Period

2025-01-01 to 2025-12-31

INTERNATIONAL GROOVING & GRINDING ASSOCIATION INC, founded in 1973, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2025.

Mission

INTERNATIONAL GROOVING AND GRINDING ASSOCIATION, INC. IS A NOT-FOR-PROFIT CORPORATION ESTABLISHED WITH THE PURPOSE OF IMPROVING THE BUSINESS CONDITIONS IN THE DIAMOND GRINDING, GROOVING AND PAVEMENT RESTORATION INDUSTRY WORLDWIDE. NO MEMBERS OF THE ORGANIZATION BENEFIT FROM ANY EARNINGS OF THE ORGANIZATION.

Program Service Accomplishments

Program 1

Expenses: $791,462 Revenue: $964,039

PROMOTION OF PAVEMENT REPAIR STRATEGIES TO LOCAL AGENCIES INCLUDING STATE DEPARTMENT OF TRANSPORTATION OFFICIALS, CONSULTING ENGINEERS, MUNICIPAL AND COUNTY GOVERNMENT OFFICIALS, ACADEMIA AND AIRPORT OWNERS AND DEVELOPMENT OF GUIDELINES AND SPECIFICATIONS FOR CONCRETE PAVEMENT RESTORATION METHODOLOGIES, WORKING WITH THE FHWA, FAA, AASHTO AND OTHER AGENCIES AND ORGANIZATIONS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $130,478

Program Service Revenue $962,594

Investment Income $48,030

Other Revenue $1,445

TOTAL REVENUE $1,142,547

Expense Breakdown

Grants Paid $0

Salaries & Benefits $823,487

Fundraising Expenses $0

Program Expenses $791,462

Other Expenses $286,494

TOTAL EXPENSES $1,109,981

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,142,547	$1,150,159	0.0%
Expenses	$1,109,981	$1,077,730	+0.0%
Net Income	$32,566	$72,429	-0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$286,240

Total Directors

Key Employees

$199,791

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TERRY KRAEMER	PRESIDENT	0.50	Officer Director	$0	$0	$0
TODD THOMPSON	VICE PRESIDENT	0.50	Officer Director	$0	$0	$0
SCOTT EILKEN	TREASURER	0.50	Officer Director	$0	$0	$0
TONY CAPPELLO	SECRETARY	0.50	Officer Director	$0	$0	$0
WOLFE SKORZIK	INT'L DIRECTOR	0.50	Director	$0	$0	$0
TOM BROWN	DIRECTOR	0.50	Director	$0	$0	$0
LAURA O'NEILL KAUMO	DIRECTOR	0.50	Director	$0	$0	$0
JOHN ROBERTS	EXEC. DIRECTOR	40.00	Officer	$247,570	$38,670	$286,240
LARRY SCOFIELD	KEY EMPLOYEE	40.00	Key Emp	$180,706	$19,085	$199,791

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,142,547	$1,109,981	$1,842,133	$32,566
2024	$1,150,159	$1,077,730	$1,822,378	$72,429
2023	$867,044	$1,059,515	$1,731,922	$-192,471
2022	$821,744	$934,094	$1,930,596	$-112,350
2021	$893,129	$898,180	$2,039,990	$-5,051
2020	$1,182,877	$730,971	$2,013,844	$451,906
2019	$1,022,852	$795,808	$1,580,577	$227,044
2018	$942,837	$741,842	$1,345,287	$200,995

INTERNATIONAL GROOVING & GRINDING ASSOCIATION INC