The pilot reported that he began a right orbit off the shore of an island, about 20 ft above the water. During the maneuver, the helicopter drifted and struck a tree leaning over the water. The helicopter subsequently lost altitude and came to rest on its right side after it impacted the water.

The helicopter sustained substantial damage to the main rotor blades and fuselage.

The pilot reported that there were no preimpact malfunction or failures that would have precluded normal operations.

The pilot did not submit the National Transportation Safety Board Pilot/Operator Aircraft Accident/Incident Report Form 6120.1.