On May 20, 1996, about 1859 eastern daylight time, a Cessna 172D, N2814U, registered to Stockmar Aviation Services Inc., operating as a 14 CFR Part 91 instructional flight, crashed during a go-around in the vicinity of Vilarica, Georgia. Visual meteorological conditions prevailed and no flight plan was filed. The airplane sustained substantial damage. The student pilot sustained minor injuries. The flight originated about 39 minutes before the accident. A certified flight instructor who observed the accident stated the student pilot made a full flap landing to runway 28. The airplane drifted right into the grass. The student pilot made a go-around with full flaps. The airplane reached an altitude of about 75 feet, stalled, and collided with the trees. Review of balked landing checklist procedures for the Cessna 172D, requires the pilot to retract the flaps when altitude permits.