On May 19, 2004, about 2100 Alaska standard time, a wheel-equipped Cessna 185E airplane, N1932U, sustained substantial damage during takeoff-initial climb from a beach near Ugashik Lake, Alaska, when the main landing gear contacted the lake, and the airplane nosed over into the lake. The accident site is about 70 miles southwest of King Salmon, Alaska. The airplane was being operated by the pilot as a visual flight rules (VFR) personal flight under Title 14, CFR Part 91 at the time of the accident. The solo airline transport pilot was not injured. Visual meteorological conditions prevailed, and no flight plan was filed. The flight was bound for Anchorage, Alaska. During a telephone conversation with the National Transportation Safety Board (NTSB) investigator-in-charge (IIC) on May 20, the pilot said he was taking off from a beach protected on the windward side by an earth berm. He said as the airplane became airborne, and the left wing rose above the berm, it was caught by a gust of wind and lifted abruptly. He said as the wing lifted, the airplane was pushed over the lake and then descended. The pilot said the main landing gear entered the water, and the airplane nosed over. He said the airplane came to rest inverted in about 3 feet of water, and sustained damage to the wings and tail.