Pull the plug and turn it over with the plug grounded , it should be really easy to spin and you can watch for a tiny spark at the plug.
If it has a spark, re install and give it a squirt of starting fluid in the air cleaner and try and start, if it still a no go, you'll need to check the flywheel key to see if it's sheared which will throw off your ignition timming. If it does try to run a bit , you'll be looking at a fuel delivery problem , this should point you in the right direction