atv wont start

[exodus125]

now this isnt a banshee question,,,,but i got my hands on a honda fourtrax 300 and my friend said it was running a week ago, but now we cant get it started, she said the gas in it was about a year old, so i siphoned the gas out, put new gas, changed the spark plug, made sure the battery was fully charged and nothing, i checked for spark its good, compression is good, and the spark plug smells like gas,,,what else could it be,,,the starter runs an runs but the engine doesnt kick in, like when a car is out of gas,,,,any ideas? im geting a can of starter fluid tomorrow to check it more throughly, put i tried pouring gas and it didnt start.

[frocashmoney24]

could be the old gas still in the carb. since its been sitten awhile i take it, take the carb off and give it a good cleaning.