On December 20, 1993, at 1152 central standard time, a Cessna 185, N581JB, registered to John P. Bresina, experienced a ground loop followed by a main gear collapse while taxiing for takeoff at the Central Nebraska Regional Airport, Grand Island, Nebraska, while on a personal 14 CFR Part 91 flight. Visual meteorological conditions prevailed and a VFR flight plan was filed but had not been activated at the time. The airplane was substantially damaged. The pilot and four passengers were not injured. The flight was to have originated from Grand Island. The pilot reported he was taxiing on a heading of 040 the wind shifted from a crosswind to a left quartering tailwind. He stated a gust of approximately 25 knots caught the tail of the airplane which caused the airplane to weather vane into the wind. This resulted in too much load on the landing gear, according to the pilot, and the right main gear collapsed.