On April 1, 2026, about 1541 eastern daylight time, a Piper PA-28-181, N494LA, was substantially damaged when it was involved in an accident near Philadelphia, Pennsylvania. The flight instructor received minor injuries, and the student pilot received serious injuries. The airplane was operated as a Title 14 Code of Federal Regulations Part 91 instructional flight. The flight instructor reported that the purpose of the flight was to prepare the student pilot for his upcoming check ride. After an uneventful flight, they returned to Northeast Philadelphia Airport (PNE), Philadelphia, Pennsylvania. While approaching the traffic pattern for runway 33, air traffic control (ATC) instructed them to remain at or above 1,800 ft mean sea level (msl) for traffic avoidance. Shortly thereafter, ATC cleared the airplane to descend, and the student pilot reduced engine power to begin the descent. At 1,400 ft msl, the student pilot attempted to increase engine power to maintain altitude; however, the engine did not respond. The flight instructor recalled that the student pilot stated that there was no power and observed the tachometer indicating 750 rpm. In an attempt to restore engine power, the flight instructor engaged the starter and began searching for a suitable landing location. The instructor then assumed control of the airplane and conducted an emergency landing in a park. During the landing roll, the airplane impacted a tree, which resulted in substantial damage to the fuselage, engine mount, and both wings. An on-scene examination of the airplane by an FAA inspector found that both wing fuel tanks contained about 20 gallons of 100LL aviation fuel. The inspector stated that the magnetos, master switch, and alternator were in the on position, the throttle and mixture levers were in the “full forward” position, and the fuel selector was on the left fuel tank. The airplane was equipped with an engine monitor with non-volatile memory. Review of the data contained on the engine monitor’s memory card revealed data from the accident flight, which showed that when the engine power was reduced to about 1,400 rpm, the fuel flow remained at 12.7 gallons per hour, followed by a subsequent loss of engine rpm. A postaccident examination of the airframe and engine was conducted. Manual rotation of the propeller resulted in 720° of engine rotation, with thumb compressions and suction observed on all cylinders. Continuity of the crankshaft to the camshaft was confirmed throughout the engine. Magneto timing was verified, and both magneto’s produced bright blue spark at all leads when actuated by hand. The oil filter was damaged by impact forces and could not be removed; however, an access hole was cut into the filter for examination of the filter element, which revealed no debris or contamination. The oil suction screen was unobstructed, and about 5 quarts of oil were indicated on the oil level gauge. The fuel manifold and fuel lines to the cylinder heads were secure. The fuel manifold was opened and found to be clean, with an undamaged diaphragm. The fuel injector nozzles were secure in their respective cylinder heads and free of obstructions. The fuel pump was secured to the accessory housing, and pressure was observed when the pump arm was manipulated. The fuel injector was undamaged and remained secured to the bottom of the engine. The throttle and mixture cable ends remained attached to the injector; however, the cable lines were cut by recover personnel after their positions were photographed. The fuel injector inlet screen was unobstructed, and the injector was retained for further examination. The airplane’s fuel tanks were not breached, and the fuel vents were unobstructed. The fuel selector was retained for further examination. The airframe auxiliary fuel pump operated when external power was applied. The fuel selector was sent to the airframe manufacturer for further testing and inspection in accordance with the PA-28-181 maintenance manual, during which external leakage was observed. The airplane was retained for further examination.