[richw]

If there is excessive oil build up a spark plug can be wasted almost immediately.

ISt with spark plug out see if its wet with gas or oil.

If it is leave it out for a while and get lost to let the bike dry out.

Make sure you have fresh gas and its in the carb bowl.

Try a shot of starting fluid no choke ignition on throttle wide open. Kick It hard. If you don't get a least a little pop from the ether then I would assume you have a frozen ring or siezed so very low compression.

Also you need some fast kicking speed to make sure you get a healthy spark

Last but not least is get towed by a car with it in 2nd gear to bump start it.

good luck