Remove spark plug. Keep it attached to the plug wire. Place the plug electrode near a good engine ground. Have a buddy crank the engine while you watch. You are looking for a strong, blue, snapping spark. Yellow/orange/white indicates a weak spark which may not be strong enough to start the engine.
If spark checks out, then introduce a small splash of gas into the intake or a shot of starting fluid. If the engine starts with this technique, then you have identified a fuel delivery problem.
For a no-start, I always start with the above techniques. Easy to do and the results are invaluable in narrowing down your search for a root cause.
Post back your results.