Troy bilt tb110 push mower will not start

I bought a troy bilt tb110 push mower back in may last year and it worked great all summer. Over the fall and winter it sat and it had gotten left out in the rain for a little bit once when it was sitting out while we were gone it had started to pour down rain. I have changed out the gas to new gas, taken the carburetor out, changed the spark plug and it still will not crank. What else could be wrong with it???

Hello,

Pull the spark plug out and ground it to the cylinder while somebody pulls the recoil starter to check if it's getting spark.

If it has spark then give it a shot of starting fluid to see if that will fire it.

Regards

Jeff