On November 20, 1999, at 1350 central standard time, a Cessna 152 airplane, N413JF, was substantially damaged during a forced landing following a loss of engine power while maneuvering near Carlisle, Arkansas. The flight instructor and the commercial pilot receiving instruction were not injured. The airplane was owned and operated by Central Flying Service, Inc., of Little Rock, Arkansas. Visual meteorological conditions prevailed throughout the area for the Title 14 CFR Part 91 instructional flight for which a flight plan was not filed. The local flight originated from the Little Rock Airport (LIT), at approximately 1245. The flight instructor reported to the NTSB investigator-in-charge that the purpose of the flight was to provide flight instruction to an instrument rated commercial helicopter pilot who was seeking to obtain an airplane single engine land private pilot certificate. The flight instructor added that the pilot receiving instruction had accumulated a total of 3.3 hours in airplanes. The lesson plan for the day's flight included "upper air work, simulated forced landings, and touch and go landings." On the fourth simulated forced landing, while at 1,700 feet agl, the flight instructor simulated the loss of engine power by applying full carburetor heat and retarding the throttle to idle. At 700 feet agl, the flight instructor directed the pilot receiving instruction to initiate a recovery. The engine failed to respond when the pilot receiving instruction advanced the throttle from idle to full power. The flight instructor stated that he immediately assumed control of the airplane and configured the airplane with full flaps to land into the wind in a freshly plowed field. The flight instructor added that after touching down, the airplane rolled on its main landing gear for approximately 50 feet. As the speed dissipated, the nose landing gear touched down and sank in the soft ground. Subsequently, the airplane nosed over and came to rest in the inverted position. Both occupants were wearing their shoulder harnesses during the mishap, and were able to exit the airplane unassisted. The flight instructor reported that he observed the student take the appropriate fuel samples during preflight. He added that he had experienced a 200 rpm drop during the magneto check portion of the engine run. The flight instructor stated that he instructed the student on the procedure for clearing a fouled plug by leaning the mixture and increasing engine power. The drop in rpm was eventually cleared prior to the departure from Little Rock. The flight instructor added that he also checked the operation of the carburetor heat during the engine run-up. The FAA inspector, who responded to the accident site, reported that the nose wheel assembly collapsed aft, and the right wing tip, the top of the vertical stabilizer and the rudder sustained structural damage. The engine mounts and propeller were damaged. An engine run was scheduled on January 14, 2000, under the supervision of an FAA inspector. The airframe was secured and the propeller replaced prior to attempting to run the engine. The engine failed to run. A detailed examination of the engine ignition system revealed "excessively fouled spark plugs."