This is an annual operating budget, not a grant proposal budget. Use the grant budget template when you are building a proposal.
Income lines use Without donor restrictions and With donor restrictions. Annual total on those lines is Without plus With. Expense lines use Program, Management and general, and Fundraising. Annual total on those lines is the three functions. Do not enter the same amount in both sets of columns.
Section totals and net are formulas. Each SUM includes a blank row so you can insert new lines without breaking the total. Do not type numbers on the total or net rows.
A release-from-restriction line is a reclass. It increases without donor restrictions and decreases with donor restrictions, and its annual total is zero. Sample amounts are examples. The file is not Form 990 and is not a board-adopted budget until you replace the samples and the board approves your version. The $1,200 laptop sits in supplies, not equipment.