Hi Wes,
Thanks for visiting the the site, and the forum post...
Gas and spark are two of the three essentials needed to start. The third is compression.
When the fuel and air mixture is compressed correctly, you should get the motor to fire up. A compression test will let you know if you are getting the required compression.
To do the test, you will need a compression gauge, and the correct adapter to fit the spark plug threads.
TURN OFF THE FUEL SUPPLY. Remove the spark plug, and install the gauge. Then turn the motor over.
The gauge will show you how many pounds of pressure exists in the cylinder. Do this three or four times, noting the results on the gauge. Add the readings together, and divide by the number of readings, this will establish your average compression score.
The desired score will be listed in your repair manual, if you don't have one, you can get this number from any Polaris dealer.
If the score is low, you will probably need to replace the piston rings, or possibly the valve guides/seats.
If the reading is high, you probably have a valve that is not opening correctly. It could be stuck closed from excessive carbon, or there could be a defective pushrod or lifter that is keeping it from operating correctly.
Most of the time, the rings are at fault...
I don't have the specific compression rating for your ATV. If you are interested in getting one, you can follow this link...
http://www.atv-411.com/polaris-atv-repair-manual-1.html
Hope this helps.
Ride Safe. Ride Legal. Ride Again... Curtis