318 Won't Start? And I tested as much as I could I think?

First I would like to say sorry for being away for so long and not being more in tune.
Second to say sorry for talking about the common issue that has posts everywhere, but I couldn't find anything that directly laid out the issues together.
And Now.....
About a year ago I stopped driving the car due to non car related stuff. I had been starting up every month to get it hot and fully lubed. Toward the winter this sort of stopped and then 4 months later I tried to take to a car club and it ran like crap. As if it was misfiring combined with down cylinders, really rough. And now a month after that I have gotten no farther, just more confused.
So I tried starting it again and the same thing had occurred (sounds like misfiring combined with down cylinders, really rough). First thought was the octane had gotten low in the gas, so I added some to no avail. The next few times of trying to start it were over a few days and it seem to worsen until finally it wouldn't fire up not even for a second or two.
From there I went back to basics, gas, air and fire... the carb is shooting clean streams out of the top so that should have been at least enough to fire for a second or two. Also tried starting fluid with no success.
So with a wide open throttle and a bit of fuel from the carb if should fire with spark?
I couldn't get it to go so I checked the coil directly with a plug grounded to the manifold, and there is a good spark. Then moved on to the plugs on the cylinders and they have spark, checked the same way. After that I moved on to see if the timing was just way out on the distributer, cylinder 1 plug wire was lining up with the rotor strait forward on the block at TDC. Then I tried rotating the distributer in both directions to try and locate a spark with no luck. So then I thought maybe It's out 180 degrees, tried swapping it around with no luck. After that, just for curiosity I checked compression and got approximately 125 psi all around. Then moved on to the 4 post ballast resistor and had 4.70 resistance with the car in the on positon not running across the top auxiliary posts and then had the 4.70 on the lower main posts when cranking it over. I tried an extra old ICM but there was no difference, Is it possible for the voltage regulator on the firewall can cause this?
I've replace the resistor just in case along with rotor, cap, wires, and plugs. Also the distributer and carburetor were replaced about 2 years ago.
Mostly..... I'm now lost and I'm not sure where to go from here? Any suggestions or thoughts would be great.

Thanks