No spark / No start

Any engine needs 4 things to run. SUCK/SQUEEZE/BANG/BLOW.
Compression.
Has to be in time.
Fuel
spark.
if it doesn't run one or more is missing.
Does it have compression? like even 75 lbs per cyl should be enough to "run".
Is it in time? are both valves closed when its at top dead center? Is the rotor pointed at the #1 plug wire?
is fuel getting to the cylinders? are the plugs wet with fuel?
If not, what if you spray carb cleaner in the carb while cranking?
or pull an easy plug and spray some in the cyl then re install the plug and try to start it?
You said it has spark at the coil, what about at the plugs?