Help Water Flooded Car

[Kpmurphy]

Yes I know this is not a Mercedes I need yals help.

My girlfriend has a 99 Ford Taurus.

She drove through deep water, air filter is soaked.
Took out all 6 spark plugs 4 looked like they had water on them.
Now I have tried to turn the engine over to blow the water out and no luck. The engine will not turn over.

Do you think the engine is locked up?
How do I go about figuring out if the engine is toast/locked up?

Thanks
Kevin