Originally Posted by mmwjr
Try removing the spark plugs to see if it will turn over. If not she is seized.
OR see if water starts pouring out. Starter turning, but not engine would seem like a starter (bendix) issue. Starter and engine turning but not starting is more of an air, fuel, spark imbalance, though the saftey lanyard missing would also do this.
Starter and engine not turning at all could be a bad starter, bad solenoid, or water in the cylinders.
Check the oil. If the oil is showing up a few quartz you may have ingested some water.