On September 15, 2005, approximately 1545 mountain daylight time, a Cessna 182P single-engine airplane, N58717, sustained substantial damage following an aborted takeoff from the Johnson Creek Airport, near Yellow Pine, Idaho. The certificated private pilot and his three passengers were not injured. Visual meteorological conditions prevailed for the 14 CFR Part 91 personal cross-country flight, and a flight plan was not filed. The flight was originating at the time of the accident, with its destination being Idaho Falls, Idaho. In a telephone conversation with the NTSB investigator-in-charge, and according to the Pilot/Operator Aircraft Accident Report (NTSB Form 6120.1/2), the pilot reported that after taxiing to Runway 17 and completing an engine run up, he contacted the pilot of the airplane who had just departed to the south. The departing pilot radioed, "...you should be able to make it. It wasn't too bad." The pilot stated that after lifting off and during the climbout to the south he encountered a windshear condition, a headwind that changed to a 20 knot tailwind at treetop level. The pilot further stated that at an altitude of approximately 60 to 80 feet above ground level, and with rising terrain approaching, he decided to abort the takeoff abruptly by retarding the throttle to the idle position. The aircraft impacted the ground "very hard", causing both main wheels to separate from the landing gear, the nose gear folding back into the firewall, and the engine separating from the top two engine mounts. There was no postcrash fire and all occupants exited the airplane without injury. The pilot reported no anomalies existed with the airplane or engine prior to the takeoff, and that prior to departure the wind was from 170 degrees at 10 knots, gusting to 30 knots. The pilot stated that he should have waited 1 to 2 hours before taking off, for cooler temperatures and calmer winds. The pilot further stated that he had operated into and out of the airstrip at least 3 times in the two weeks prior to the accident, however, had never previously taken off on Runway 17, At 1550, the weather reporting facility at the McCall Municipal Airport, McCall, Idaho, located approximately 30 nautical miles west of the accident site, reported wind 190 degrees at 14 knots, visibility 10 statute miles, sky clear, temperature 21 degrees C, dew point -01 degree C, and an altimeter reading of 30.01 inches of Mercury. The density altitude at the time of takeoff was calculated to be 6,740 feet. Under the "REMARKS" section for the Johnson Creek Airport, located in the United States Department of Transportation's Airport/Facility Directory, it is noted: "Recommend land Runway 17, takeoff Runway 35 when wind conditions allow. Runway 17-35 plus 60' trees 100' each side of centerline. Additional 250' available for takeoff on Runway 35 end. Special considerations should be given to density altitude, turbulence, and mountain flying proficiency.