On September 11, 2002, about 1330 Alaska daylight time, a tundra-tire equipped Cessna 180 airplane, N180TM, sustained substantial damage when the airplane nosed over during takeoff from a remote tidal beach site, located about 15 miles west of Tenakee Springs, Alaska. The airplane was being operated as a local visual flight rules (VFR) personal flight under Title 14, CFR Part 91, when the accident occurred. The solo commercial pilot was not injured. Visual meteorological conditions prevailed, and a VFR flight plan was filed. The flight originated at the accident site, about 1325. During a telephone conversation with a National Transportation Safety Board investigator on September 16, the pilot reported that due to incoming tidal water, he was attempting to reposition the accident airplane to another area of beach. He said that during the takeoff roll, the landing gear tires dug into the soft beach sand, and the airplane nosed over. The airplane sustained substantial damage to both wings, fuselage, and empennage. The pilot reported that there were no preaccident anomalies with the airplane.