Small Engines (Lawn Mowers, etc.): Lawn Mower repair, coil wire, mulches

Question
Lawnmower Craftsman Eagle 1, 6 hp mulches about six years old.(I do not have the model number)

I have this mower that was left out in the elements for about three years, lot of snow and rain.

I have been unable to start it, and hoping you can give me some tips to get it going.

I have done the following with no success.

Changed oil
Changed spark plug
Changed filter
Replaced the gas line that was leaking
Replaced the primer bulb that was rotted.
Put new gas in it

When trying to start it I sprayed the plug with quick start to help it. You can pull the cord; however it seems a little rough.

I am retired and do not have any extra money to have a real professional take care of it.

Thank you in advance for any help you can give me.  

Answer
Hiya Joe-
OK- feels a little rough on the pull is most likely the brake band that runs around the flywheel (especially as its been in the weather)  Don't worry so much about that.
We gotta check the spark, pull the plug, ground the threaded part, coil wire on- pull 'er, look for a spark.

Ya got spark, its a fuel prob.  No spark, we gotta work on the ignition.

Lemme know how this test goes, we'll take the next step ok?