This could use a better explaination
To add a group:
Open /Applications/Utilities/NetInfoManager
Authenticate.
Open the "groups" folder
Click "Create New Directory" (button to the left)
Change the name value.
Select "New Property" from the Directory Menu.
Change the propetry name to "passwd" (no quotes, now or below)
Select "New Value" from the Directory Menu.
Change the value to "*"
Add another property with the name "gid" and the value a unique number >=100 (no default groups have a value higher than 99, so you just have to keep track of the groups you add)
Add yet another property with the name "users" and add all the users (short name) that should be members of this group each as an own value.
A little complex, but easy when you get the hang of it. Observe that to change the group of a file/folder you have to be the owner of that file, and a member of the group you change it to (unless you login as root). Also you have to relogin for Finder to know any new groups you are a member of.
And beware when you use the NetInfoManager. You can really mess up your system in there.