On April 25, 1998, at 1335 central daylight time (cdt), a Cessna 182, N5305B, operated by a commercial pilot, was substantially damaged when control of the airplane was lost during a go-around from runway 19 at the Emporia Municipal Airport, Emporia, Kansas. Visual meteorological conditions prevailed at the time of the accident. The personal flight was being conducted under 14 CFR Part 91. No flight plan was on file. The pilot reported no injuries. The cross-country flight departed a private airstrip near Denver, Colorado, at 0940 mountain daylight time. In his written statement, the pilot said that he was landing from a standard traffic pattern. "The touchdown was harder than required which caused a bounce back into the air." The pilot decided to initiate a go-around. At the time the pilot initiated the go-around, the airplane drifted left. Before the pilot could correct for the drift, the airplane's left wing struck the ground. The airplane pivoted around the wing impacting into ground onto its nose. Following the pilot's exit of the airplane, a gust of wind came up. The airplane nosed over onto its back. Examination of the wreckage showed the airplane's left wing bent rearward beginning at the wing root. The left wing strut was bent aft. The left wing tip was broken off. The airplane's cowling was crushed up and aft. The right engine mounts were broken. The propeller showed torsional bending and chordwise scratches. The spinner was crushed inward. The top of the vertical stabilizer was bent inward. Flight control continuity was confirmed. Examination of the engine, engine controls and other airplane systems revealed no anomalies. At 1253 cdt, the Automated Surface Observing System (ASOS) at Emporia, Kansas, reported winds from 210 degrees magnetic at 25 knots, with gusts to 35 knots.