On July 22, 2017, about 0845 Pacific daylight time, a Cessna 182L airplane, N42143, was substantially damaged during a runway overrun following an aborted takeoff from a private airstrip near Arbuckle, California. The private pilot and passenger were not injured. The airplane was registered to and operated by the pilot under the provisions of Title 14 Code of Federal Regulations Part 91 as a personal flight. Visual meteorological conditions prevailed and no flight plan was filed. The cross-country flight was originating at the time of the accident and was destined for Colusa, California.The pilot reported that after engine start, he let the engine run at a medium RPM, while turning on the avionics. The pilot then set the engine RPM to 1,700, conducted a left and right magneto check, along with carburetor heat and cycling the propeller 3 times before reducing RPM to idle. The pilot stated that he set the flaps to 20o, checked the fuel [shutoff] valve, and advanced throttle. As he aligned the airplane with the 2,500-foot long grass/dirt runway, he advanced the throttle to full power. He added that his ground run seemed routine as the airplane had lifted off of the runway as normal. The pilot kept the airplane low to gain airspeed and initiated a climb at an airspeed of 60 miles per hour. The pilot further stated that the airplane started to climb a few feet, however, settled back down, and he held the elevator forward to "keep the airspeed up" and began another rotation to climb. The pilot realized he was going to be unable to clear the trees at the end of the runway and aborted the takeoff. The pilot stated that his flare was late and the airplane porposed,"so brakes were ineffective." Subsequently, the airplane overran the departure end of the runway and impacted multiple trees before it came to rest upright within an orchard. Examination of the airplane by local law enforcement revealed that the fuselage and both wings were structurally damaged. The airplane was recovered to a secure location for further examination. In addition, first responders reported fuel leaking from both wings. Postaccident examination of the airplane by the National Transportation Safety Board investigator-in-charge (IIC) revealed that the flap handle was set to the 20° position. Corresponding impact marks, consistent with the flaps were observed on both the left and right sides of the fuselage. The marks were found consistent with a flap setting of about 20°. The flap actuator was measured at 3.9 inches, or about 20° of flaps extended. The elevator trim was found in a position consistent with a takeoff setting. The airframe was setup for an engine test run and an external fuel source was attached to the right wing fuel inlet line. The engine was primed and started normally. The engine was run throughout various power settings for about 10 minutes before it was shut down using the mixture. During the engine run, a left and right magneto check was conducted, noting an approximate 120 rpm drop for both magnetos. The carburetor heat was found to function normally. No evidence of any preexisting mechanical malfunction that would have precluded normal operation of the airplane was found. The pilot reported that at the time of the accident, the airplane weighed 2,641 pounds, or about 159 pounds under the maximum gross weight of 2,800 pounds. Using weights of the pilot and passenger, empty weight of the airplane, and reported fuel load, the IIC calculated that the airplane was within weight and balance limitations at the time of the accident. The pilot operating handbook for the accident airplane, section 5, Operational Data, figure 5-3, Take-Off Data, states that at 2,800 pounds, sea level elevation, and 59°F, no wind, and flaps set to 20°, the required ground run on a hard surface would be 825 feet, or 1,205 to clear a 50-foot obstacle. Note 1 for the Take-Off Chart states that an increase of 10% should be used for each 25°F above standard temperature should be used. Note 2 states that for operation from a dry, grass runway, both ground run and total to clear a 50 feet obstacle should be increased by 7 percent of the total to clear 50-foot obstacle figure.