On May 23, 2009, at 1502 central daylight time, a Cessna 182/A, N4892D, piloted by a private pilot, was substantially damaged when it impacted terrain near Skiatook, Oklahoma. Visual meteorological conditions prevailed at the time of the accident. The commercial flight was being conducted under the provisions of Title 14 Code of Federal Regulations (CFR) Part 91 without a flight plan. The pilot and one passenger sustained minor injuries and three passengers were not injured. The local flight originated from Skiatook Municipal Airport (2F6), Skiatook, Oklahoma, approximately 1500. The private pilot was conducting the flight in the furtherance of a business and was in the process of taking skydivers aloft when the accident occurred. The pilot stated that after departure the airplane climbed to an altitude of approximately two hundred feet when the engine lost revolutions per minute (rpm) and the airplane began to descend. The pilot was unable to maintain altitude or "trouble-shoot" the problem due to his low altitude and selected a grass field to perform a forced landing. During the approach to the emergency landing the airplane struck a "horizontal power cable" and the airplane spun one hundred eighty degrees from its intended route of flight and impacted the terrain. Both airplane wing leading edges sustained impact damage from the power line and were bent aft approximately ten degrees. The nose gear separated at the firewall, the fuselage was wrinkled and bent to the right at the passenger compartment, and one motor mount was broken. An examination of the airplane engine, conducted by a Federal Aviation Administration (FAA) airworthiness inspector, established drive train continuity. An inspection of the magnetos for rotation and spark revealed no anomalies. An examination of the airplane fuel system revealed trace amounts of water in samples taken from the carburetor and sediment bowl, and traces of debris in the sediment bowl. Engine control continuity for throttle, mixture, propeller pitch control, and carburetor heat was established. The fuel mixture control was stiff to operate while the remaining controls operated smoothly. The propeller screen was clear of debris. An examination of engine maintenance records revealed that it had been 4,397 hours since the last overhaul and 4,316 hours since the last major over-haul. The recommended time between overhauls is 1,500 hours. In addition, the pilot's operating handbook for the Cessna 182 recommends an annual inspection and a complete inspection every 100 hours for aircraft that are operated commercially. Calculations of relevant meteorological data for the date, time, and location of the flight revealed a density altitude of 2,526 feet for the field elevation of 670 feet mean sea level (msl). Carburetor icing chart calculations show that the airplane was being operated in the light icing in glide or cruise power setting envelope. Data collected by the FAA inspector showed that the airplane was 153 pounds over maximum gross weight and the center of gravity moment used by the pilot was incorrectly calculated. The actual calculated center of gravity (C.G.) for the airplane at the time of the accident was forward of the forward C.G. limit for this aircraft as published in the pilot’s operating handbook. According to the pilot's operating handbook for the Cessna 182, the normal climb performance chart, at maximum gross weight the airplane should have experienced a 670 foot per minute rate of climb on take-off.