When it is really cold I have had to bump start my son's KX65. But anything over 50 degrees it has started in 2-5 kicks when cold. Did it sit unused for a long period?
Always start troubleshooting with a new plug.
Is the new spark plug wet with fuel after trying to start it? If it is dry then look at you fuel system. (Check carb for dirt/water, plugged jets, fuel petcock screen is clean, carb vent lines/fuel tank cap vent line plugged, air leak, etc)
If the spark plug is wet check compression. Our '02 KX65 is so easy to crank over that I don't know if I would notice that it lost its ring seal. If you don't have a compression tester you can at least remove the exhaust and reed block and look at the piston to see if it seized - you will see scoring on the piston.
You said gas is coming out? If the gas is coming out the vent tubes of the carb when you turn on the gas then you need to check the float level and the float valve.