First time engine build won't fire

STOP CRANKING!!
Have someone there that knows this stuff come and give a quick hand.
Luckily I don't think it's been cranked on as much as it seems hopefully at least. I tried it initially and got gas sputter back at me and no attempt to fire thats when I stopped and knew it was a timing issue realized it had the drive gear in wrong and fixed that for ease of keeping track of wires and such. I then made sure I have a spark by grounding a plug. I did notice mention of intake valves and I did put on adustable rockers and makes me wonder if when I set the lash if I wasn't 180 out and that's why it's given me so much trouble, if I get the chance I'll double check that before cranking it again as well as going through the steps listed above and keep myself in check. I'll let y'all know if I get anywhere and really appreciate the help and yes if it doesn't work this time I will get someone over here to help me out.