Hydraulic lock, either via gas flowing through to the combustion chambers from the fuel tank because the fuel tap wasn't turned off - or water down the exhaust into the combustion chambers.
Water may have rusted the rings to the cylinder walls, if it's been left for some extended amount of time.
As kshansen says, pull the spark plugs and then pull it over with the rope, see if it turns over and if anything comes out of the spark plug holes.
If it still doesn't turn, squirt some penetrant with a can with a spray tube into the plug holes, spreading it around with the spray tube, and then leave it to soak.