An evaluation will be completed at the beginning of each year to see if the student load is meeting the demand and to see if we need more donations to end the year without a deficit. If by the end of the third full year our donations plus tuition are not showing we are self-sustaining, Progressive Academy of Technology, Inc. will be evaluated by the Board of Directors to see if we need to begin dissolution procedures. Upon dissolution of this Corporation all unencumbered assets shall be distributed to one or more churches that qualify as exempt organizations under section 501 (c) (3) of the Internal Revenue Code of 19 as subsequently amended.