On October 22, 1995, at 1700 eastern daylight time, a Cessna 182B, N2754G, was substantially damaged during a forced landing near the Skydive Lebanon Airport (ME-64), Lebanon, Maine. The commercial pilot and passenger were not injured. Visual meteorological conditions prevailed, for the parachute-drop flight that originated at ME-64, at 1640. No flight plan had been filed for the flight conducted under 14 CFR Part 91. The pilot-in-command (PIC) was recently employed by Skydive Lebanon. The morning of the accident, the PIC was given a 1 hour orientation flight by another pilot. The airplane was only equipped with a pilot's seat; therefore, the PIC flew the airplane, while the pilot who gave the orientation sat on the floor. The pilots then switched airplanes, and the PIC of the accident flight sat on the floor of N2754G, and observed the other pilot conduct a parachute-drop flight. The PIC flew his first flight for Skydive Lebanon that afternoon, as the PIC of another parachute flight. The PIC departed ME-64, with three skydivers and a jump master. After the PIC and jump master observed the skydivers exit the airplane at 3,500 feet, the PIC reduced the power and started a descent. In his written statement, the PIC said: ...After the final diver exited the aircraft...I made a right turn to the east to dissipate altitude...I set up for the decent, closed the cowl flaps, throttle to approximately 15 inches of MP [manifold pressure]...at about 140 MPH...Noticing that I was getting low at the start of the 180 degree turn...I brought the throttle forward to maintain altitude; however, I did not get any response. I then headed for the field...checked mixture full, prop forward, and full throttle ...with no response from the engine...just above the tree line I tried to stall the aircraft into the tree tops... In a written statement, the passenger/jump master stated: ...the plane started to turn a bit and then the pilot put some flaps on and I thought that we were at the north end of the runway. A few seconds went by and... the pilot said to me we've got a problem. Looking out at about 400 feet altitude, I said your kidding...I looked down...the fuel was on...the mag switch was on both, the motor was still running... A witness stated that he observed N2754G descending after the parachute drop. He observed the airplane flying north, on the west side of the north/south runway. The airplane then turned east, and flew past the approach end of the runway 18. The witness further stated: ...I saw him turn south, at this point he was low. I saw him turn west bound...after that I lost sight of him... The pilot who provided the orientation flight said in a written statement: ...[The pilot] mentioned to me after crash that he failed to check if the mixture had been pulled or not...I flew N2754G the flight before the crash. The aircraft was operating normally with no problems. A Federal Aviation Administration (FAA) Inspector examined the airplane while it was still in the trees. The Inspector's report stated that the carburetor heat was off, the throttle was full in, the mixture control was at idle cutoff, the flaps were up, the wing fuel tanks were about half full, and the fuel selector was on both. The Inspector's report further stated: ...The aircraft was removed from the trees and leveled on the ground. After I verified the cockpit controls, and attempt was made to start the engine. The engine ran without any problems. Static run-up was performed to 1,800 RPM and magneto's, carburetor heat, and mixture operated normally...We interviewed [the pilot] and asked if he had used carburetor heat at any time and he stated that he couldn't remember...