On September 20, 1998, at 0830 central daylight time, a Cessna 182K, N2689Q, operated by a commercial pilot, sustained substantial damage during an aborted takeoff from a private strip (2,600' wet/grass), near Baldwin, Wisconsin. The pilot and parachutists reported no injuries. The pilot stated that the airplane did not appear to be accelerating as he had expected, therefore he attempted to abort the takeoff; however, was unable to stop the airplane on the remaining runway due to wet grass conditions. The local skydiving flight was operating under provisions of 14 CFR Part 91, in visual meteorological conditions. No flight plan was on file. The flight was originating at the time of the accident. The pilot said the engine started up with no problem and the run-up prior to attempting takeoff showed normal indications. He said that the airplane was loaded to, "... the upper limit of max gross weight." He indicated that this was his first flight of the day and the grass runway was wet. He said that he waited for the airplane to reach a speed of 60 to 65 knots for liftoff, but the airplane did not accelerate as he thought it should during the takeoff roll. He said he then attempted to stop the airplane on the remaining runway; however the brakes locked on the wet grass and the airplane exited the runway at the end and crossed a road before coming to a stop. The pilot did not indicate any mechanical malfunction of the airplane prior to the accident. The owner and operator of the jump school told Federal Aviation Administration inspectors that on the day prior to the accident the pilot was carrying jumpers in the same airplane; however, those departures were into a, "... strong headwind." Subsequent to the accident an examination of the airplane failed to reveal any mechanical anomalies that could not be associated with the impact. The engine and flight controls moved freely and operated. Spark plugs contained combustion deposits. The engine rotated with continuity throughout and there was thumb compression on all cylinders. Both magnetos sparked.