On April 13, 2019, about 1220 eastern daylight time, a Robinson R22, N689M, was substantially damaged during impact with water while maneuvering near Bradenton Beach, Florida. The flight instructor and private pilot were not injured. The instructional flight was conducted under the provisions of Title 14 Code of Federal Regulations Part 91. Visual meteorological conditions prevailed and no flight plan was filed for the flight that departed Buchan Airport (X36), Englewood, Florida, about 1100. The flight was destined to Clearwater Airport (CLW), Clearwater, Florida. The private pilot stated that he was receiving instruction to prepare for a commercial pilot practical examination. As part of the lesson, the private pilot was flying about 100 ft above the water while the flight instructor took pictures of boats. The private pilot then executed a 180°-turn to obtain a better angle for a photograph. Immediately after the turn, the helicopter lost power and or lift and the pilot assumed "I got into settling with power, because the wind might have shifted." The private pilot tried to level the helicopter before impact with the water, but there was not enough time. The helicopter came to rest inverted in the water and both pilots egressed. The flight instructor stated that the pilot made a turn into a downwind, which put the helicopter in a tailwind. The pilot then pulled back into 0 airspeed and as a result the helicopter settled into its own downwash. The accident happened so quickly that the flight instructor had no time to take the controls and correct. He added that there were no preimpact mechanical malfunctions with the helicopter. Examination of the helicopter by a Federal Aviation Administration inspector revealed damage to the main rotor, fuselage and tailboom. The recorded wind at an airport located about 8 miles southeast of the accident site, at 1253, was from 190° at 15 knots.