This is the schematic diagram for the HD100ID. It looks like the whole system is 120 volt AC. The gas valve should be marked as 120V as I don't see a transformer in the schematic. If the combustion blower runs, then the water flow switch has proven and closed its contacts. The last 3 safeties needed to power the ignition module are the 2 temperature limits and the air pressure switch. To check these, use a multimeter set to AC volts and put 1 lead on the neutral contact of the ignition module (normally a white wire) and the other lead on the other 120 volt power in contact of the ignition module (normally a black or colored wire) . If it does not read 120 volts then 1 of those three safeties is open. Keeping the lead on the neutral contact of the ignition module you can then check backwards through the three safeties to see where you are losing power. The safety that reads 0 volts on one side and 120 volts on the other side is the one that is open. If you have 120 volts power in at the ignition module, you should have a spark at the ignitor and power at the gas valve. If you have no spark then either the ignitor is dirty or the ignition module is bad (also if this is the case you would smell raw gas in the combustion motor exhaust). If you get a spark but the burners don't light off, then either the burners/orifices are so dirty that they are preventing the burners from lighting (you would get raw gas odor from the combustion motor exhaust) or the gas valve is not opening ( no power from ignition module or failed gas valve if you have 120 volts at the gas valve).