Any luck on this bike? One thing to keep in mind is that you may be able to see a light spark with the plug removed, but when in the cylinder under compression the spark will not be as good. Since you have tried starting fluid, I am betting you are some how getting a weak spark. Which could keep a hot bike running but may not fire up by kicking it. No hills nearby to try rolling it off. Try 3'rd gear to get the engine turning over.