Place engine in a fairly dark area and spin it over while grounding the spark plug to the engine..You want a bright blue colored spark,not a weak white or yellow colored spark.. you need at least 90 psi to start an engine and it to run well.. If you have good enough compression,blue spark,good fresh fuel and it's making it into and out of the carb along with clean air and still doesn't start then I'd check the flywheel key to see if it's sheared and spun the flywheel making the timing so far off..