Kalynn,
I started my theater almost a year ago and I'm still working on a budget. Things like utilities are fairly obvious but there are other costs I hadn't fully considered, such as projection equipment maintenance. I started by trying to envision all of the things it takes to keep a theater running. I then put them all down on a list and assigned figures to them based on.....well, gut feel at first. Then I started to refine those numbers after I started seeing some actual bills. Do you get the idea that there is no magic spreadsheet sitting around? Frankly, I think if you get the basics down (mortgage, insurance, utilities, film rental, concession costs, etc) down and give them a high amount of fudge factor then you'll probably be about as well off as anybody.
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