Craftsman M105 Mower Won't start

[peabodyn]

I have a Craftsman M105 mower that won't start.
Model # 11A-A2SD791
CMXGMAM2703840


I tested the compression - and that is good.
I took off the valve cover to make sure both valves are opening and closing - they are
I squirt the carb and spark plug hole with starting fluid - and used my drill to spin the flywheel - no start
I tested the spark plug with a tester and I see there is spark
I made sure the ground out on the engine brake level is not touching the engine and tried starting with the wire connected and disconnected.
I tested the coil and it shows 5.28 ohms
I removed the flywheel to check if the timing has jumped - it hasn't
I rebuilt the carb

Is the coil weak at 5.28 ohms?

Even using my drill to spin the flywheel I hardly even get a slight attempt from the motor trying to start.

Also, I cannot seem to find out if this is a B&S engine or what the engine # is - so I can find parts.

Any ideas?

Thanks