On November 6, 1999, about 1550 Eastern Standard Time, a Cessna 152, N5490P, was substantially damaged during an aborted takeoff at a private grass strip in Rising Sun, Maryland. The two certificated flight instructors (CFI) were not injured. Visual meteorological conditions prevailed and no flight plan was filed for the instructional flight conducted under 14 CFR Part 91. According to the CFI acting as pilot-in-command, the purpose of the flight was to conduct a biennial flight review for the other CFI. The flight originated about 1515, at the Raintree Airpark (58M), Elkton, Maryland. After about 15 minutes of performing maneuvers in the local practice area, the pilots decided to perform touch-and-go landings at a nearby private grass strip. They performed a "low pass" over the strip, and determined the winds were from the northwest at about 5-10 knots. The grass strip was about 1,800 feet long and 75 feet wide. It was oriented along an approximate heading of 310/130 degrees. From a heading of 310, the strip sloped uphill. Additionally, trees were located on the approach end, and power lines were present on the departure end. After landing on runway 31, the flying CFI back-taxied to the "absolute end" of the runway in preparation for departure. He was instructed to perform a short-field takeoff and a "mental abort point" was established by the pilot-in-command CFI. The "mental abort point" was the point on the runway where the takeoff would be aborted if the airplane was not off the runway. The flying CFI held the brakes, added full power and "checked the gauges." He determined the "gauges were normal", released the brakes, and the airplane began to roll down the runway. At the abort point, the pilot-in-command CFI "pulled the power back" and applied pressure to the brakes to abort the takeoff. After he confirmed the winds were from the northwest at 5-10 knots, he decided they should attempt a takeoff "downwind." The flying CFI taxied to the opposite end of the runway and performed a "turning, rolling approach to try to gain speed" before beginning the takeoff. At the abort point, the pilot-in-command CFI again pulled the power back and applied pressure to the brakes. He noticed the end of the runway approaching and observed a field to the right of the airplane's track. After determining that they did not have enough remaining runway to stop, the pilot-in-command CFI applied full right rudder, attempting to "spin the aircraft out." The airplane continued to track straight, veering only slightly to the right. The airplane struck a tree near the left wing root, which ruptured the left fuel tank and spun the airplane 90 degrees to the direction of travel. The grass strip was not approved by the Federal Aviation Administration (FAA). Examination by an FAA Inspector revealed no pre-impact damage to the engine or the airframe. Winds reported at an airport about 20 miles east of the accident site were from 270 degrees at 7 knots.