Welcome to the forums. Take the sparkplug out and pour a little gas down into the cylinder and quickly put the plug back in before the gas evaporates. Make sure the kill switch in in the "run" position. Now, try to start it. If it starts and runs for a second or two, the carb is stopped up. If it don't start, you have a problem with one of the following:
Spark
Compression
Valves
Cam timing
Spark
Compression
Valves
Cam timing