the killswitch is in the "on" position? no bike that doesnt run is in excellent condition mon frere.
not trying to insult yr intelligence but the ignition is on? and all the wires connecting each component of the ignition system are good the whole way through? and the ignition is on? and the kiswitch? the battery has at decent charge?
one or more of the carburetor floats arent stuck are they?
look at the state of things under your points cover. take out the float bowl drain plugs and be carefull not to loose them and feel your floats with a screwdriver, make sure they move freely all the way up and down. put the plugs back in and try it again. sometimes that actually works.