I tried turning the PC on today and nothing came on but alittle white LED light kept blinking. So I ran to Best Buy to buy a new PSU and Bc still won't turn on. So I jumped the 24pin and the PSU works both new and old. So it looks like the MB is shot....so my question is if the MB is shot is the CPU and my GPU's shot as well?

Yup it was surge protected and still went. Haven't really anything else. Still in the process of making a list of other things that were hit. Don't think I'll know what the insurance will cover till tomorrow

I hope you have minimal damage. I had a close lightning strike last year that took out my vonage adapter, router, also the built in NIC in my motherboard. The router wasn't completely shot, half ports worked, half didn't. Luckily it was a very old PC. They were all plugged in to a surge protected power strip. It also took out my well pump.

I used to work on office equipment copiers fax machines and worked in lots of home offices I saw one where a lightening strike hit close to the home came up through the phone cable went into the fax machine and jump right from the first trace to the case and fried the board was very plain to see what happened.
Best move you will ever make is but a UPS system "battery backup" and run everything through it if it doesn't have a phone line input just plug in a surge protector into it that does or at least get the surge with the phone line or RJ 45 for you DSL/cable inputs.
Anything unprotected in a strike just has to be close really can come up an unprotected wire into your system.