atwood hot water heater no power

The water that was pouring out of PRV.....was it HOT?

Did you check the fuse on module?

Could be bad t-stats. IF t-stats are bad neither gas or electric will work as they use the same t-stats.

The red light on panel should not stay ON......it comes on to indicate a 'fault'

This is where having a meter and using it comes in handy. Otherwise you are just throwing parts at it

With a meter you could check that you are getting 12V DC to the module.
Orange wire is for gas and white wire is for electric.....from ON/OFF switches in ON position (electric uses 12V DC to control 110V AC power to element)
Then you could check for 12V DC coming from module.....Brown wire to Thermal Cut out (one shot diode in plastic tube) and Yellow wire (DC to relay for electric element)

Ok the lights on the control panel work as normal the gas light comes on and stays on however nothing happens at the heater no gas and no flame. The electric light comes on and stays on however nothing is happening at the heater two days ago I replaced the pressure relief valve water was pouring out all over the heater. After this the heater worked as normal although since I'm on electric I did not try the gas side when we return home and have time I plane to pull all connections and clean them. I looked in my fuse panel for a blown fuse but found no blown fuses. Is it possible that the circuit board got so wet that it is blown?

No hot water on electric or gas is pretty vague description of problem.

When you turn switch ON (electric or gas) does the 'red light' on panel light up after a few seconds?

When trying to light on gas does it even spark?

When you say "All fuses and breakers look good". What does that mean....di you just look OR did you turn AC breaker OFF then back ON to make sure it wasn't tripped? Did you locate the correct 12V DC fuse for water heater did you test that 12V was on both sides of fuse. Simple 12V Light tested can be used. Better if you have a meter and learn to use it.

Did you pull connector on module (in outside compartment) and make sure the contacts are clean and making good contact (use a pencil eraser to clean contact surface on module)?

Tell us what it does & doesn't do when trying to use it.