On May 20, 2003, at approximately 1930 mountain daylight time, a Cessna 172S, N5278H, was substantially damaged when it impacted terrain and nosed over during takeoff roll at a private airfield 20 miles south of Cedar City, Utah. The private pilot and his passenger were not injured. C & S Aviation LC of Cedar City, Utah, was operating the airplane under the provisions of Title 14 CFR Part 91. Visual meteorological conditions prevailed for the cross-country flight which was originating at the time of the accident. The pilot had not filed a flight plan. According to the pilot, he was departing to the south when the aircraft "was blown to the left." The left wing struck a dirt embankment,and the aircraft spun around 180 degrees and nosed over. The aircraft came to rest, inverted in a gully, on the east side of the strip. The nosewheel was bent aft, the left and right wing tips were crushed, the left and right wings were bent down at the root, and the outboard edge of the left elevator was crushed.