wont start but turns over fine
 

hi i am new at this.... i have a buddy that has a 96 4 runner that wont start. he took it to a high school to have the head gasket replaced and when he got it back it wont start. it ran before he droped it off. i did a tune up on it right before it blew the gasket. so if anyone out there can give me some idea where to start that would be great. everything has been replace except the ignition control module.