On August 14, 2004, about 0900 Pacific daylight time, a Piper PA-28-140, N4195J, registered to and operated by the pilot as a 14 CFR Part 91 personal flight, collided with trees following a loss of engine power at a private airstrip located near Irby, Washington. Visual meteorological conditions prevailed at the time and no flight plan was filed. The aircraft was substantially damaged and the private pilot, the sole occupant, received minor injuries. The aircraft departed from Colville, Washington, about one hour prior to the accident. During a telephone interview and subsequent written statement, the pilot reported that he was attempting to land on the private dirt airstrip which is about 1,500 feet in length and 25 feet wide with surrounding hilly terrain. Field elevation was reported as 1,600 feet mean sea level (MSL). The pilot stated that the first landing attempt resulted in a go-around due to the aircraft altitude and airspeed were too high on final approach. During the second attempt, the pilot stated that he was unsure if the landing gear touched the surface before the end of the airstrip and the initiation of the go-around. The pilot stated that when he pushed in the throttle, the engine produced no power. The pilot lowered the nose of the airplane, however the airspeed decreased and the aircraft collided with the terrain and trees. A Federal Aviation Administration Inspector from the Spokane, Washington, Flight Standards District Office responded to the accident site and reported that the aircraft came to rest in a gully to the south, and approximately 30 yards past the west end of the east/west oriented airstrip. The accident site is about 25 feet lower than the runway surface. Wreckage debris consisting of the right side main landing gear and the nose gear were noted beginning about 64 yards from the fuselage. The fuselage appeared to have skidded across the rough terrain on the nose and cowling, rotating to the right with the nose of the airplane coming to rest in a northerly direction and the fuselage resting against several trees. The Inspector reported that fuel was found in both wing fuel tanks and the fuel selector was in the left tank position. Throttle and mixture control continuity was established from the cockpit to the engine. The propeller remained attached to the crankshaft. The top spark plugs were removed and normal operating signatures were noted. The crankshaft was rotated through about 30 degrees and all pistons traveled appropriately. The left magneto was removed and rotated by hand verifying spark when activated by impulse coupling. Flight control continuity was verified. The wreckage was recovered from the accident site and transported to Discount Salvage, Deer Park, Washington. With the engine still installed in the airframe, the engine was prepared for an engine run. A new propeller was installed as the accident propeller blades were bent, and an auxiliary fuel source was applied. The engine was then started and ran smoothly at idle power. The rpm was then increased to approximately 1500 rpm on two occasions. The engine ran smoothly and did not hesitate when the throttle was advanced. Maintenance records indicated that the last annual inspection was accomplished on January 6, 2004. On June 14, 2004, the engine had been removed for a teardown inspection as a result of a propeller strike. The pilot reported that the propeller strike had occurred at the same airstrip as the accident. The engine was reinstalled after the teardown inspection and repair on August 4, 2004. The pilot reported a total flight time of about four hours had been accumulated since the teardown inspection. At the time of the accident, the pilot reported a temperature of 88 degrees F. The nearest weather reporting facility located in Moses Lake, Washington, at the Grant County Airport, positioned 20 nautical miles southwest of the accident site, reported at 0852 an altimeter setting of 29.92" Hg. Density altitude calculated for the conditions indicated approximately 3,874 feet.