On June 7, 2005, approximately 1500 mountain daylight time, a Robinson R22 Beta II, N993RW, operated by Silver State Helicopters LLC., was substantially damaged when it impacted terrain 10 miles southeast of Wallsburg, Utah. Visual meteorological conditions prevailed at the time of the accident. The local instructional flight was being conducted under the provisions of Title 14 CFR Part 91 without a flight plan. The commercial certificated flight instructor and commercial certificated pilot receiving instruction (hereafter referred to as the student) reported no injuries. The local flight departed Provo, Utah, approximately 1430. According to the accident report submitted by the flight instructor, they were practicing confined area approach procedures. In a separate statement s the student, stated that during the approach he "started to pull up on the collective," at which time the rpm began to decay. The flight instructor stated he took control of the helicopter and initiated a low rotor rpm recovery. Normal rotor rpm returned, but a significant loss of altitude had occurred so the flight instructor elected to land. The instructor stated that, after landing, he initiated a vertical climb to "establish power capability" and then descended back down to "start their climb." As a positive climb rate was established, the flight instructor attempted to gain forward speed to help the climb rate. The helicopter began sinking so he maneuvered down to the ground at which time the right skid of the helicopter "sunk into the mud," and the helicopter rolled over. Both the main rotor and the tail rotor blades were bent, the left skid was bent under the helicopter, and the fuselage was wrinkled. An examination of the helicopter's systems revealed no anomalies. The accident site elevation was estimated to be 8,000 feet msl. The calculated density altitude varied between 8,916 feet and 9,732 feet.