Gateways Desktop Will not turn on. Help?

I have a Gateway LPMini Tower TB3 Performance 550. Yes it is quite old but when i last used it it worked fine. It has been sitting in a garage for a year. My friend's computer recently started acting upso I was going to give her this Gateway i had laying around. I took it out of storage to find out it would not turn on at all.So i proceeded to first I thought power supply since the on/off button did not respond. I disconnected all power cords and ran a multimeter test. The powersupply was producing sufficient power. So then I thought the power switch was bad. So I pulled out the power switch poin from the mobo and tried to jump it. Well there was no responce.this leads me to believe something in the mobo is bad.

Any ideas? Also if the mobo is bad I need suggestions as too which mobo is the best replacement for that pc as the mobo that came with it is discontinued.

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Clarification Request
Is this that 500 MHz P3?

I'd skip that and look for cast off Pentium 4 units in Craig's list or such.

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it is

itis the 500 MHz P3. and i was looking for a replacement pc in the process. just not sure how reliable they would be.

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Since this is non-functional.

And there is no sign what part it could be (even that battery on the board could be suspect) any other machine would be as reliable.

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