When you say turn over, that means rotate when you kick. Obviously we know it isnt starting, but when you kick it, does it turn over? Can you push the kicker with your hand pretty easily? If the answer is yes to being able to push it pretty easily, put it in gear and see how easily it will push with it in gear. It should be pretty hard for the bike to compress the piston past a compression stroke without working at it pretty good. If you can just push the thing in gear, you have no compression and its end of line for you till you rebuild the top end.
Simple things to check if you can kick it over and it seems to have compression. Get a spark plug (new if possible) and ground it to the head, have someone kick the bike. Does it have spark? If not, does the bike still have the TORS on it? Depending on now new it is, TORS can simply be unplugged at both ends to bypass it for testing. Likewise, things that can kill spark are faulty run/off switch, and faulty on/off switch and bad/loose grounds particularly at the ignition coil. Once you get spark if it still wont start, Pull the fuel delivery line off the carb and turn the petcock to on, does it have fuel? If not, turn it to reserve, does it have fuel? If not, does the bike have fuel in it? If it does, pull the tank and remove the petcock and see if the filters are clogged or why it isnt working. If its getting fuel, and its got spark, this is where it gets more complicated. Some guys have issues with their woodruff key in the flywheel shearing and the flywheel is spinning out of time with the crank, so its sparking, but it isnt sparking at the right time. There is maybe more, but do all the tests I suggested and report back.