On January 13, 1997, about 1525 Alaska standard time, a wheel equipped, Cessna 140, N2400N, crashed during landing on a beach adjacent to the Gustavus Airport, Gustavus, Alaska. The airplane was being operated as a visual flight rules (VFR) cross-country personal flight when the accident occurred. The airplane, operated by the pilot, sustained substantial damage. The certificated commercial pilot, the sole occupant, was not injured. Visual meteorological conditions prevailed. A VFR flight plan was filed. The flight originated at the Juneau Airport, Juneau, Alaska, about 1440. In a telephone conversation with the National Transportation Safety Board (NTSB) investigator-in-charge (IIC), on January 16, 1997, at 1215, the pilot reported he intended to land at the Gustavus airport. Areas of low ground fog moved into the airport environment. He decided to land on an adjacent beach area until the fog dissipated. The pilot landed on the beach toward the northwest. During the landing roll, the airplane encountered an area of soft terrain and the airplane nosed over. The airplane received damage to a wing lift strut and the rudder cap.