When you say the motor does not turn over, what is your definition of turning over?
To me, if the crankshaft is turning, the motor is turning over - if the motor is turning over, but not starting, then we have eliminated the starter and starter clutch. If you have the spark plug in and hit the starter button, the solenoid closes, the starter motor spins, but the flywheel does not turn, then the motor is not cranking over and the starter clutch needs replaced. But if the flywheel turns and the piston is not going up and down, it probably has a sheared flywheel key and the flywheel is just spinning on the crankshaft.
This can all be checked with the two plugs removed from the flywheel cover - NOTE: THE FLYWHEEL COVER AND STARTER REDUCTION GEAR COVER MUST BE IN PLACE WHEN THE STARTER MOTOR IS ENGAGED OR THE ENGINE COVERS MAY BE DAMAGED. If the flywheel turns and the bolt securing the flywheel to the crankshaft turns when the starter is engaged, it's safe to assume the crankshaft is turning. If you take the spark plug out, put your finger in the spark plug hole and use the starter and it blows you finger off the hole, it's somewhat safe to assume the crankshaft is turning and the engine has compression. The only way to know if the engine has sufficient compression to start is by checking compression with a compression gauge. Typically 120 to 150 psi compression is adequate.
I hope I have explained this in a way that you understand what I'm trying to describe.