On February 5, 2020, at 1807 Pacific standard time, a Cessna 140A airplane, N9474A, was substantially damaged when it was involved in an accident in Columbia, California. The private pilot and passenger were fatally injured. The airplane was operated as a Title 14 Code of Federal Regulations Part 91 personal flight. According to the pilots' wife, the purpose of the flight was to take the passenger to Pismo Beach, California, for a business meeting. The intent was to complete the trip during the day so he would not have to fly at night. The flight was expected to return to Columbia Airport (O22), Columbia, California by 1700 the day of the accident. According to recorded radar data provided by the Federal Aviation Administration (FAA), the flight departed O22 and was tracked to Oceano County Airport (L52), Oceano, California. The flight departed L52 at 1543 and flew toward New Coalinga Municipal Airport (C80), Coalinga, California. The flight then flew from C80 to Harris Ranch Airport (3O8), Coalinga, California. Radar data indicated the airplane departed 3O8 about 1702 on a northbound heading. The airplane’s altitude varied between 2,000 and 3,000 ft mean sea level (msl) as it continued toward O22. When the airplane was about 1.5 nautical miles (nm) from runway 35 at O22, it turned slightly to the right, consistent with a straight-in approach to runway 35, descending slightly until track data was lost about .75 nm from the approach end of runway 35. A witness near the accident site reported that he was working on his ranch when the daylight started to fade. He estimated it was around dusk when he heard a loud bang. He looked toward the noise and saw the airplane for about 3 seconds before he heard another bang followed by silence. Prior to that he heard the airplane's engine and noted it was not making any unusual sounds. The first identified point of impact was a 50-foot pine tree about 300 ft south of the main wreckage where portions of the left wing were found. The airplane came to rest inverted in-between two trees in a pasture at an elevation of 2,020 ft msl. The right wing separated and came to rest in low-lying branches. The left wing had partially separated and was wrapped around a tree. The empennage and the tail section remained attached to the cabin area with the tail section raised and leaning against a tree. The engine remained attached to the firewall in its normal position on the airframe; however, the propeller separated and came to rest underneath the right side of the airplane. A postaccident examination of the airplane revealed both fuel tanks were breached, and about 1 gallon of fuel was drained from the LEFT fuel tank. The fuel color was blue and it tested negative for water contamination. The engine was rotated by hand at the accessory section; valve train continuity was established throughout the engine and thumb compression was obtained on all cylinders. The magnetos remained attached to their respective mounting pads; both magnetos produced spark at their respective leads. The oil screen contained a small amount of metal shavings and organic debris. The carburetor also had some organic matter in the inlet screen; however, the carburetor was disassembled with no anomalies noted. Fuel records obtained from 3O8, indicated that the airplane was fueled with approximately 20 gallons of 100 low-lead aviation fuel at 1656. A review of the airplane’s logbooks indicated the last annual inspection was conducted on October 15, 2016. Weather recorded at O22 at 1755 included 10 miles visibility and clear skies. Sunset occurred at 1729 and dusk was recorded at 1756. The investigation was unable to determine the pilot’s total or recent flight time, including flight time at night.