On October 13, 2001, approximately 1130 mountain daylight time, a Cessna 182P, N20877, nosed over during an aborted takeoff from Sulfur Creek Airstrip, Sulfur Creek Ranch, Idaho. The pilot and his three passengers where not injured, but the aircraft, which is owned and operated by AvCenter Inc., of Pocatello, Idaho, sustained substantial damage. The 14 CFR Part 91 pleasure flight was departing Sulfur Creek in visual meteorological conditions. No flight plan had been filed. There was no report of an ELT activation. According to the pilot, during the takeoff roll, he over-rotated, striking the aircraft's tail cone on the runway surface. He then maintained a very nose-high attitude as the aircraft continued down the runway. As the takeoff roll continued, the pilot became convinced that he could not safely make the takeoff, so he then aborted. While he was trying to slow the aircraft after the abort, the pilot inadvertently let it drift to the right side of the sod/gravel runway, where the right main gear encountered soft/wet terrain. This resulted in the aircraft being pulled further to the right and departing the runway surface. After departing the runway, the nose gear sank into the soft terrain, and the aircraft nosed over.