On September 13, 2003, about 2000 Alaska daylight time, a tundra tire-equipped Cessna 180 airplane, N9907V, sustained substantial damage when it nosed over during an aborted takeoff from a remote beach area, about 35 miles west-southwest of Kenai, Alaska. The airplane was being operated as a visual flight rules (VFR) local area personal flight under Title 14, CFR Part 91, when the accident occurred. The airplane was operated by the pilot. The private certificated pilot, and the sole passenger, were not injured. Visual meteorological conditions prevailed. No flight plan was filed, nor was one required. During a telephone conversation with the National Transportation Safety Board (NTSB) investigator-in-charge (IIC), on September 22, the pilot reported that he was departing toward the west from a beach area, located along the Drift River. The pilot said that the takeoff area was soft sand, about 300 yards long, and 50 yards wide. He said as he started the takeoff roll, the wind was from the west, about 10 knots. As the airplane approached the end of the takeoff area, the pilot indicated the airplane was not lifting off. He said he aborted the takeoff by pulling the engine power to idle, and applying the brakes. As the airplane slowed at the end of the takeoff area, it nosed over into an area of small alder trees. The airplane received damage to the propeller, engine, wings, and vertical stabilizer. The pilot said that when he got out of the overturned airplane, he noticed the wind was blowing from the east.