If the starter turns the engine over then you can rule out the ignition switch or the inhibitor switch.

We know the engine isn't seized up since it spins.

Then next thing to do is check for spark timing and fuel. These engines will run even when half dead. Unless your not getting any spark or any fuel I am surprised it isn't at least firing up then sputtering and dieing.

I would check for spark, check under the timing belt access covers to make sure the belt was still there, and would also be checking for fuel.

DougH
1997 SR - Current Lawn Ornament
1995 SR - RIP
1993 RS - RIP