Can you verify what account(s) is posted from into the Unrestricted Net Asset account? If it is the yearly closing balance from Retained Earnings then all is good, it is just an issue with name convention. If the journal entries to UNA are not from RE then they probably should not exist and probably have an effect elsewhere on the books. It is rare, however, for single sided entries to make the actual balance sheet out of balance. Hence double entry. Some assets might be listed as liabilities but the sum of assets minus the sum of liabilities equals net worth and there is a line item for that. It is called equity in a normal business, for you it is Net Assets. In a balance sheet the top half is assets, the bottom half can be liabilities plus equity. And in the top half equals the bottom half.
As explained in the accompanying article you would not have a value in retained earnings (by moving any resulting number from year end into Net Assets), In addition, note that you are to have two types of Net Asset accounts (each a sub account - even if one is zero) These are restricted donations and unrestricted donations. Thus the reasoning behind the naming of Unrestricted Net Assets. You may wish to rename it, add a companion Restricted Net Assets, plus a parent Net Assets accounts just to follow the guidelines in case of audit - but in the end your balance sheet when presented to the board should not have any amount in Retained Earnings. If you properly move RE to UNA and the result in RE is zero you can hide lines with a zero balance in the balance sheet report so as to lessen confusion.
Here is the article I promised. Good luck with the books and the board
Retained earnings for a non-profit organization | WIKIACCOUNTING
