You get an ILO when the heater tries to fire three times with no ignition. The heater is giving you a code, so we know the X-former is working, if it weren't, you wouldn't get a display. The fact that it is a ignition lock out tells us the board tried to fire, so it's (probably) not that. The last thing left is signal, or power to the gas valve. If you get voltage (at the valve), it's the gas valve, if not, it's the board,
or...
One other thing the manual does not tell you is the pilot may not be giving flame rectification, which is nessesary for main burner fire. When the pilot lights, do you continue to hear the buzz of the electronic ignition at the pilot? If so, you may have some soot or mis-alignment of the flame rectifier, this will prevent voltage to the gas valve. Check voltage to the gas valve first (easier things first). Then, if you think it may be soot, gently tap the pilot with a screwdriver handle, that will most of the time dislodge any soot. If you continue to hear a buzz buzz buzz. then you may need to either check rectifier gap, which involves taking the pilot assembly out, or call a pro.
Good Luck