1992 Honda Civic will not start

I have a 1992 honda civic with a 1.6 L motor. The car has 175 K miles. The motor was replaced and has a total of about 100K miles on it. (50K original and I put on 50K)
The car was in the driveway and did not start. It turned over fine (no problem with the battery and starter). I pulled off a plug wire and checked the spark with a spare spark plug. It looked yellow instead of blue. I replaced the plugs and carefully cleaned the fairly new but very dirty plug wires. No luck. I then removed the distributor cap and it looked “used” but not awful. I replaced it along with the rotor button. Still no luck. I check the coil and Ignition Control Module according to the Haynes manual. One minor red flag. The manual says to remove the wires and to measure the wires. All voltage signals were good. But the continuity test only passed (1.1-3.3 Kohms) when I measured the ICM directly not the disconnected wires. I convinced myself the spark was okay and moved onto the fuel.
I can hear the fuel pump. I pumped through about 1 pint of gas (to take out any possible water in the line) I actually removed the spark plugs to air out the cylinders and I layed them on the top of the valve cover so I could possibly see the spark from the driver’s seat. I saw little balls of fire above each cylinder as I cranked it. Clearly I had both fuel and spark (I just wondered why it would not make these little explosions inside the motor) so I moved on to look at the timing.
I removed the timing belt cover and the belt looked really good. I had a hard time finding the marks on the pulley but once I found them they were in the right place. I do not think there is a problem with the belt or that it skipped a tooth. It looks good.
Now what?
Is there anything else that affects the electrical timing that I could check? Any other ideas?
Thanks