Nonprofit net asset classification and release schedule

Prepare a net asset classification and release schedule for {nonprofit_name} for {period_end_date}.

Inputs:
- Net asset balances and classes: {net_asset_balances}
- Donor restrictions and grant terms: {donor_restrictions}
- Expenditures by program: {expenditures}
- Releases recorded (if any): {releases_recorded}

Output:
1) Net assets rollforward by class (without/with donor restrictions).
2) Release from restriction schedule (restriction, amount, purpose, evidence).
3) Journal entry recommendations if misclassified.
4) Disclosure note outline and tie-out checks.

Keep it compliant and clear.