Examine the carburetor and insure it’s not gummed up from sitting with fuel in it. Pull the valve covers and check that oil had been getting to the top end when the engine was last used. Also look for missing pushrods and give the valve springs an eyeball. Taking a hammer and tapping each rocker above the valve and insuring the valves are not stuck would be prudent. Before actually trying to start the engine, spin it over with the spark plugs out and check the oil pressure and that oil is actually reaching the topend.