First try cleaning it off with a hose.
then clean the engine bay with a hose.
then see if the engine will turn over by hand or cranking. If you need to do it by hand, get a 1/2" ratchet with a 3" or 6" extension (whatever you can fit in there) and a 1 1/4" socket to fit over the big bolt head for the vibration damper. Then try to turn it over. If it turns over by hand, then make sure that it is full of good clean oil and try cranking her.
(you may want to remove spark plugs also when you are trying to crank it over by hand).
Now would be a good time to do a compression test. First do the cylinder dry, then put a few squirts of oil in the cylinder and redo the compression test for that cylinder. Record the readings for each cylinder for each wet and dry. If you don't know what he numbers mean, you can post them and we can let you know what we see. The results of the compression test will indicate if you should then proceed with trying to start it, or pull it for a rebuild.
Take a look at the old oil when you drain it to see how dirty it is. This can give you an idea of how much care the previous owners took of it.
Post some pictures of the car from different angles from outside and also get some different shots of the engine compartment and we can comment on what we see and you should look at.