Line 4 is the sum of Income and Expense, or net income. After careful analysis, I found it should match the difference between beginning and ending Net assets/fund balances on the Federal Tax Summary if both the beginning and ending balance sheets and income statements are completed correctly, unless there are differences populating lines 5 to 9.

So the balance sheets are driving the Federal Tax Summary number on the bottom right hand side of the page and the Income Statement is equal to or reconcilable to Form 990 Part XI line 10. The error message is a bit vague on directing to where the error is, but looking at the prior year return was helpful.  

I found out the expenses given to me had some accruals and this is supposed to cash basis. I reversed the accruals and everything is equal now.