On July 21, 1994, at approximately 1555 central daylight time, a Cessna 140, N2260V, was substantially damaged during a forced landing near Archer City, Texas. The commercial pilot was not injured. Weather for the 14 CFR 91 business flight was visual meteorological conditions. The airplane had just departed on a cross country flight from Archer City, to Jacksboro, Texas. The pilot stated that the engine began to run rough as he was climbing through about 500 feet AGL, and then the engine experienced a complete power loss. An examination of the aircraft by a Federal Aviation Administration inspector revealed that the fuel system was blocked by soil. The aircraft was recently refueled from a series of open containers. An inspection of the fuel nozzle revealed that insects had built a nest out of mud. Parts of the nest were broken away and the residue in the fuel system was of the same type of soil. During the landing the airplane touched down in a freshly plowed field, resulting in the airplane nosing over to the inverted position and damaging the empennage section.