Water Heater Issues!

We had our water heater go out on us on the last trip and I thought it would be an easy fix. Got the board tested and it was bad so bought a new board. Installed that and found that the gas valve wasn't opening. Bought a new valve and the same thing is still happening. So now I have a new valve and a new board and the gas valve will still not open...what else can I check? Any one had similar issues before?

Any help would be greatly appreciated as I am at a bit of a loss here now.

Thanks!