With a tank full of new fuel. Open the petcock, wait a few moments, turn the throttle to wide open, pull the compression release, kick the bike through about 6-10 times, let the compression release go, move the kick starter until you cannot move it (find TDC), pull the compression release and move the kick starter no more than one inch, let the compression release out, kick starter to the top and kick it like a one legged mule. It should fire in two or three kicks.
If not pull the carb and clean it out very well, paying particular attention to the smaller primary cicuits, check all the jets for obstructions.
My bike fired after three kicks, post winter break. It also starts first kick cold.
Fuel screw should be 1.5-2.0 turns out.
Always run the fuel out of the bowl prior to staorage or transportation any raw fuel in the intake, will flood the bike, if it's cold.
Sorry but, have you checked for spark?
If this does not work email me through my profile and I'll see if I can help!
vetwfo'er