On November 22, 2005, at approximately 1330 Pacific standard time, a Cessna 180, N108EE, was substantially damaged when the airplane ground looped during a landing attempt at Lopez Island Airport (S31), Lopez, Washington. The commercial pilot flight instructor, airline transport pilot (ATP) receiving instruction, and passenger were not injured. Flying Bee, LLC. was operating the airplane under Title 14 CFR Part 91. Visual meteorological conditions prevailed for the instructional, cross-country flight that originated from Mount Vernon, Washington, at 1315. No flight plan had been filed. The ATP receiving instruction (the owner of the airplane) said that she has been an active pilot for the last five years, but she had been flying with floats on her airplane in Alaska. The flight instructor said this was the first landing (tail wheel) for the day and it was the second day of their recurrent training. The student said that after she landed, she released pressure on the flight controls like she did during a float-airplane landing on water. During the landing roll, the airplane ground looped to the left, and a rib and spar in the right wing were bent.