On May 6, 2000, at 0940 mountain daylight time, a Bell 206-L4 helicopter, N52192, was substantially damaged during impact with water while maneuvering near Bailey, Colorado. The helicopter was owned by Accutronics Inc., of Littleton, Colorado, and operated by the pilot under 14 Code of Federal Regulations Part 91. The private pilot received serious injuries, one passenger received minor injuries and the other two passengers were not injured. Visual meteorological conditions prevailed for the local personal scenic flight, and a flight plan was not filed. The flight departed Littleton, Colorado, from a private helipad, approximately 0900. According to the pilot's written statement and a telephone interview conducted by the NTSB investigator-in-charge (IIC), the pilot was making a scenic flight in the vicinity of Mt. Evans, Colorado. The pilot was flying low level over a flat area called Mud Lakes (elevation 10,900 feet) at 25 feet agl and 20 knots airspeed. The pilot added that the "helicopter started veering to [the] right at 90 degrees." He attempted to gain altitude to by adding power in an attempt to clear a tree, which was in front of the helicopter. The pilot then "pushed the collective down trying to fly out of 'settling with power'." He added that the he was regaining control of the helicopter when it impacted the water with the left skid, which resulted in the helicopter rolling over. The helicopter came to rest on its left side, partially submerged in the lake. The pilot reported that the sky was clear, the wind was calm, and the temperature was 45 degrees Fahrenheit. The density altitude at the accident site was calculated by the NTSB IIC to be approximately 12,477 feet. At 1453, the Centennial Airport weather observation facility, located 35 miles east of the accident site, reported the wind from 010 degrees at 5 knots. On May 17, 2000, an NTSB investigator examined the accident helicopter. The investigator reported that the helicopter was not equipped with a high altitude tail rotor. Both tail rotor blades were found fractured about mid-span. The main rotor mast separated and displayed characteristics of overload failure. The main rotor blades were fractured and separated about 6 feet from the hub. One of the main rotor blades was curved upward. The tail boom was partially separated at the fuselage junction, and the skids and cross tubes were damaged. The pilot reported that the tail rotor gear box rotated freely at the accident site. The pilot reported that he had accumulated a total of 875 flight hours in rotorcraft, of which 6 hours were in the same make and model as the accident helicopter. Five of those 6 hours were accumulated within 24 hours of the accident flight. According to the pilot's statement, the helicopter underwent its last annual inspection on April 29, 2000, at a total time of 1,008.3 hours. At the time of the accident, the helicopter had accumulated 19.2 hours since the last annual.