300/440/550 440-550 built motor not starting for the 1st time =(

i rejetted it. changed the spring rebuilt the carb. got it running mint. but the idle was too high. shut it off lowered the idle and it never started again. messed with the idle and screws. and still nothing. when it ran it was very smokey. seems like its still getting way too much gas and flooding. i mixed the gas @ 40:1 (for break in) and carb specs are. black spring. 2.5 needle. 120 main jet. 102.5 pilot. where am i going wrong??
 
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