On August 23, 1999, approximately 1900 central daylight time, an Aeronca 7DC airplane, N4526E, was substantially damaged when it impacted a tree while maneuvering near a private airstrip near Helena, Arkansas. The student pilot, sole occupant of the airplane, received minor injuries. Visual meteorological conditions prevailed for the 14 Code of Federal Regulations Part 91 personal flight. The airplane was registered to Buron Griffin Farms, Inc., of Helena, Arkansas, and operated by the student pilot. The local flight originated from the private airstrip approximately 1830. In the enclosed Pilot/Operator Aircraft Accident Report (NTSB Form 6120.1/2), the student pilot reported flying over his house and a rice field heading east. He then made a turn to the west and impacted a "large tree." He added that his "altitude was too low." The FAA inspector who examined the airplane stated that the wings and the empennage were structurally damaged.