Rebate received on behalf of HOA being taxed?

While serving on the board of our HOA, I filed for a rebate from our local water district for upgrading our community’s irrigation. The rebate could not be issued to an entity like the HOA, only to an individual. When I received the rebate, I wrote a check to the HOA in the same amount. My net gain was zero.

 

Now the water district has sent me a 1099-MISC, listing the refund as my personal income. Payments to an HOA are not deductible as an expense.  So, how can I report it so I don’t get taxed on money I simply forwarded to the HOA?