USA Non-Profit Form 990 Reconciling Net Assets

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My organization has no assets other than our bank account, so I am confused by a couple of places where net assets come into play: the Quickbooks balance sheet and our Form 990. In a nutshell our Form 990 never reconciles the way it should (Part II Line 27 column B never equals Part I Line 21 like it's supposed to) and I think it's because of something wonky in our bookkeeping but I haven't been able to figure it out.

Quickbooks reports our balance sheet this way (abbreviated to not reveal too much private information in a forum): Total assets are our checking, savings and paypal accounts. This is good and clear cut.

But under equity it shows an opening balance equity, unrestricted net assets and net income. Where do the unrestricted net assets come from? I don't see that figure anywhere else in our books, and nowhere on the P&L, and as I mentioned, we have no capital, loans, equipment or any assets.
 

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