On June 7, 1998, at 1725 central daylight time, a Beech 23, N2302Q, piloted by a private pilot, was destroyed during an aborted takeoff from runway 19 (2,000' x 47', dry, asphalt) at the Excelsior Springs Memorial Airport, near Excelsior Springs, Missouri. During the aborted takeoff the aircraft departed the prepared runway surface, at the end of runway, and impacted the rising terrain which resulted in a post impact fire. Visual meteorological conditions prevailed at the time of the accident. The 14 CFR Part 91 personal flight was not operating on a flight plan. The pilot and three passengers reported minor injuries. The flight was originating at the time of the accident and had the intended destination of Marshall Memorial Municipal Airport, near Marshall, Missouri. According to the pilot's written statement, he had three passengers on board for the flight and he had filled both wing tanks completely. The pilot initiated a short field takeoff procedure by holding the brakes until full power had been obtained by the engine. Approximately 1,200' down the runway the pilot reached the normal rotation speed, 68-70 knots, and noticed the plane would not become airborne. The pilot decided that the aircraft would not clear a tree line, height between 40' and 50', that was off the end of the runway and aborted the takeoff. During the aborted takeoff, the aircraft overran the end of the runway, impacted a large mound of dirt past the end of the runway, and tore the left and right main landing gear from the wings. Both of the wing fuel tanks were compromised and a post impact fire started. When the aircraft came to a rest, the occupants evacuated from the aircraft with minor injuries. In a telephone conversation with the pilot, the piloted stated that he did not complete a weight and balance calculation or compute takeoff performance as a part of his preflight activities. Using the performance charts for the aircraft and weather conditions at the time of the accident, takeoff performance figures were calculated for the aircraft. The performance charts indicated that the aircraft, properly loaded at the maximum gross weight (2,300 lbs.), would of had a takeoff distance of 1,270' without a 50' foot obstacle and a takeoff distance of 2,160' with a 50' foot obstacle. Runway 19 at Excelsior Springs Memorial Airport is 2,000' long and there are trees less than 1,000' from the end of the runway. Post accident investigation, completed by the Federal Aviation Administration (FAA), showed that the aircraft was operating over maximum allowable gross weight. According to a FAA inspector statement, the aircraft's two wing fuel tanks were completely filled before takeoff and the flight had four occupants aboard. Based on a FAA inspector statement, the pilot operating handbook (POH) for the aircraft in question, individual weights of the passengers, and the amount of fuel on board the aircraft, a weight manifest was compiled: Empty weight of aircraft with undrainable fuel and oil: 1,352.3 lbs. Front seat occupants (Pilot 200 lbs., Passenger 175 lbs.) 375.0 lbs. Rear seat occupants (Passengers 240 lbs., 160 lbs.) 400.0 lbs. Ballast in baggage area 30.0 lbs. Fuel (60 gallons at 6 lbs. per gallon) 360.0 lbs. Total Calculated Weight 2,507.3 lbs. Certified Max Gross Weight 2,300.0 lbs.