2001 kawasaki ninja 250 wont start.. tried everything!!!?

k.. so i posted about a week ago about my 2001 ninja 250 not starting.. ive tried everything and it still wont start.. i dont understand it. well heres the whole scoop as short as i can type it.. late last year my bike started flooding itself out it seemed like after running only a few minutes. well i had a shop clean the carbs up. they said thats all that needed done. well my bike ran for about a month after that, then one day i came out to my garage and my bike had leaked oil, or gas on the ground.. well when i would try to start it it would be hard to start but would eventually start but die, well winter went by and i was too busy to mess with it. this year been working on it like crazy. it now will not start at all. the bike has new plugs, gapped perfect, and it IS getting spark.. battery is good, fresh oil change,(also when i changed the oil there was a lot of gas in there.. no signs of engine damage like metal shavings or anything.. i heard its usually carb issue when gas gets in the oil..) 3/4 tank of gas, i also put a can of octane booster in the tank per advice from a guy i know who builds bikes. just in case from sitting during winter the gas varnished or turned to water. i also took my carbs off and cleaned them up myself. carbs looked good.. under float bowls were very clean. removed the main jets.. or pilot jets.. not sure which one, and they were very clean too. sprayed the carbs very well with carb cleaner and looked like everything was fine. well put it all back together with no problems and still wont start. doesnt even sound like it wants to start. tried starter fluid and it still wont fire. i had a friend stop by who is a mechanic for nissan and has worked on cars his whole life, and we tried everything and he was even stumped.. he had no clue why it wouldnt start. he said there seems to be no electrical issue and bike gets spark, has gas, etc. anyone know what the issue may be?? the only thing i could imagine it POSSIBLY could be is the carbs. being that i only took one jet off each (easy one right under float) and not everything else, (not familiar with carbs and didnt know how to completely disassemble). ive heard sometimes the carbs look great but some jets or parts are plugged up. but my mechanic friend said that with everything we tried it still should have fired over even if it would die right away. but i need some help guys! any help would be GREATLY appreciated!!! thanks!!!