How can it get spark with the ignition switch either on or off ?
Oh well .. as long as its getting spark.
I think you need to do a compression test .. you can go to an autoparts store and rent a compression guage for about $5.
(or buy one)
Do the comp test with the throttle open.
That will tell you whether the decomp valve is working or messed up.
The motor isn't going to fire if its leaking compression out.
If the comp is good enough to run (100 psi or above) .. then spray starting fluid into the motor and see if it runs... if it does you aren't getting gas into the motor.
Then you have a carb or petcock prob.
I push start mine .. I never liked that pedal system.