1996 4Runner has't been run in 5 years. What should we check out?

I'll start off by saying my name is Ryan. My father had this 1996 Toyota 4Runner (Manual Transmission) since I was born. He bought it in California and around 2000 we drove it all the way to Virginia Beach, VA. He eventually gave it to my mom and she isn't really good with car maintenance we had the engine rebuilt and something about the head gasket.

The last time we ran the car was 2014, it's been sitting in the garage ever since because I don't want to get rid of it. It's now July 18,2019 and my brother (Who used to work for priority Honda) said something about block or cylinder resurfacing and acid dip. I was hoping I can find answers here as for what other things I should lookout for before I invest and go through the process such as flushing and replacing fluids, fuse, coolant, transmission fluid and parts, etc. All answers and support is appreciated. Thank you for your time.

 

Acid what?

I would just find a mechanic you trust and have all the fluids exchanged/flushed. If she's been sitting for years I would put some fresh gas in and change the oil before cranking.

Gear oil
Coolant ( if dirty or cheap enough that you don't care)
Brake fluid
Power steering fluid (most likely Dex 2/3 but check your book)

 

Interesting. I know very old vehicles can run again after decades of sitting. (Ever watched turnin rust?)

I'm not sure how a modern vehicle sitting 5 years would do, with more modern sensors, etc. Will take some careful work. At least it has been garaged.

I'm sure someone here can help. Got any pics?