I'd bet it's wet Ignition too. If you pull all the plugs spin it over, reinstall plugs ....change oil ... dry out the ignition. Once you get it running .... keep it running @ operating temp for a while to dry everything out.

I would try the starter out of the vehicle if you've already pulled it. Hook jumpers to it from your battery to see if it spins. If so, reinstall it to try it under load.

The sooner you get it running the better your chances of avoiding bigger prolems.