Use Classes for Fund Accounting in QuickBooks. You need to set up parent Classes of 1. Program 2. Management and 3. Fundraising. You can also set up Subclasses for each fundraising event under Fundraising. QBO does not show an Accumulated Balance for each of the Classes, so you have to do it manually or use LiveFlow to automate this tedious work in a Google Sheet. This will help you to properly keep track of the ending restricted balances.