On July 30, 1999, about 0745 eastern daylight time, a Cessna 172M, N9880V, registered and operated by Aviation Training Associates, crashed after the commercial-rated flight instructor aborted a soft field takeoff from Pierson Municipal Airport, Pierson, Florida, while on Title 14 CFR Part 91 instructional flight. Visual meteorological conditions prevailed at the time and no flight plan was filed. There were no injuries and the flight originated from Sanford Airport, Sanford, Florida, the same day, about 0630. The flight instructor stated that he was conducting dual flight instruction. They had just completed a short field landing, continuing to a soft field takeoff when he noticed that the engine was not producing full power. According to the pilot, there was a lack of rpm and acceleration and he realized they were not going to make it, so he aborted the soft field takeoff. The wheels then locked on the wet grass, and the aircraft overan the runway, damaging the nose gear and firewall, along with the wings when the aircraft collided with trees. Examination by an FAA inspector after the accident showed that the aircraft landed long, with about 1,300 feet of the 2,800-foot turf runway remaining. Postcrash running of the engine by the FAA inspector revealed that the engine developed power in accordance with the Cessna pilot operating handbook at all parameters including full power, and showed no defects.