School Connected Organizations

School-connected organizations (SCOs) are groups that include Booster Clubs, foundations, auxiliary organizations, and parent organizations, organized by parents and community members for the purpose of supporting the Napa Valley Unified School District’s (NVUSD) educational and extracurricular programs. These organizations play a crucial role in contributing toward NVUSD’s vision for student learning and for providing all students with high-quality educational and extracurricular opportunities. NVUSD actively welcomes and encourages engagement and participation by parents and community members.

This manual was developed to provide SCOs with applicable rules, regulations, and best practices to ensure legal compliance and fulfill NVUSD’s fiduciary responsibilities.

Q: What is a School-Connected Organization?

A: A School-Connected Organization (SCO) is a group that includes booster clubs, foundations, auxiliary organizations, and parent organizations, organized by parents and community members to support NVUSD's educational and extracurricular programs. These organizations are separate legal entities from NVUSD but must operate in accordance with district policies and procedures.

Q: Do SCOs need authorization to operate?

A: Yes, all SCOs must be authorized by the NVUSD Board of Education to operate within NVUSD or its schools, as required by Education Code sections 51520 and 51521, as well as Board Policy 1230. Authorization can be revoked for failure to follow NVUSD's policies and procedures.

Q: What is the application deadline for SCOs?

A: Applications and renewals must be submitted by June 15 of the preceding school year (for example, June 15, 2026 to operate during the 2026-27 school year). Getting Started and Requirements

Q: What's the first step to form a new SCO?

A: The first step is to talk to your school's principal, as they play a key role in the authorization of any new school-connected organization.

Q: What information is needed for the SCO application?

A: The application requires: organization name, Federal Tax ID number, 501(c)(3) tax exemption proof, California tax exemption proof, officer contact information, statement of purpose, bylaws, Business Services 2425 Jefferson Street Napa, CA 94558 (707)253-3533 Rabinder Mangewala Assistant Superintendent Jenna Burrow Executive Director Business Services bank information with authorized signers, proof of liability insurance, list of planned fundraisers, and meeting schedule.

Q: Can NVUSD employees serve on SCO boards?

A: No, NVUSD employees may not serve on the board of a SCO that operates at the school site in which they work, and they may not be signatories on any accounts. This includes coaches. Legal and Financial Requirements

Q: What tax status must SCOs have?

A: All NVUSD school-connected organizations must be nonprofits under section 501(c)(3) of the Internal Revenue Code. Each organization must have its own Tax Identification Number and may never use NVUSD's Tax ID.

Q: What insurance is required?

A: SCOs must maintain general liability insurance with minimum coverage of $1,000,000 per occurrence and $2,000,000 aggregate. The Certificate of Insurance must include NVUSD as certificate holder and additional insured, with 30 days prior written notice of cancellation.

Q: What separation requirements exist between SCOs and NVUSD?

A: SCOs must have names that differentiate them as separate entities (permitted: "Napa High School Athletic Boosters," not permitted: "Napa High School Athletics"), cannot use school or district logos, must have their own mailing address, and must have their own Tax ID number. Financial Management and Controls

Q: What internal controls are required?

A: SCOs must implement segregation of duties where at least two individuals are involved in each transaction, with no single person able to initiate, approve, record, reconcile, handle assets, and review reports for the same transaction. Bank accounts must require two signatures on all checks.

Q: How must expenses be approved?

A: All reimbursements and expenses must be planned and pre-authorized during a scheduled Business Services 2425 Jefferson Street Napa, CA 94558 (707)253-3533 Rabinder Mangewala Assistant Superintendent Jenna Burrow Executive Director Business Services meeting prior to expenses being incurred. The dollar amount and clear description must be voted on using an Authorization for Purchase Form.

Q: What are the cash handling procedures?

A: Cash handling requires prenumbered tickets, cash count forms, two-person verification (one collects cash and distributes tickets, another collects tickets at entrance), cash counting by two individuals, and immediate deposit or secure storage.

Q: Are audits required?

A: Yes, each SCO will be required to have an annual independent audit by a CPA either selected by NVUSD or pre-approved by NVUSD. Organizations generating under $25,000 annually may request an exception where NVUSD business services staff will perform the audit. Meetings and Governance

Q: What governance requirements exist for meetings?

A: Meetings must be governed by Robert's Rules of Order or similar code. All motions and actions must be taken in meetings open to the membership. The vote of each board member must be captured in meeting minutes.

Q: What must be included in bylaws?

A: Bylaws must include: duties and powers of officers, committee composition, succession procedures, election processes with transparent vote counting, resignation procedures, amendment methods, financial controls including internal controls statement, and meeting schedules with quorum definitions. Family/household members may not serve on the Executive Board simultaneously. Fundraising and Activities

Q: What fundraising restrictions exist?

A: No student will be required to raise funds to participate in school programs and events. Point systems where students or parents earn points for volunteering that equate to monetary value Business Services 2425 Jefferson Street Napa, CA 94558 (707)253-3533 Rabinder Mangewala Assistant Superintendent Jenna Burrow Executive Director Business Services are prohibited. No coercion should be exercised, and no pressure should be brought to bear on students through competition or special recognition of sales.

Q: When must fundraisers be approved?

A: By August 1 of each school year, SCOs must submit a list of anticipated fundraisers using the SCO Fundraising Schedule Google Sheet. No fundraising activities can begin until the organization obtains approval from the principal or site designee.

Q: Are games of chance allowed?

A: Bingo and raffle events are strictly regulated by California Penal Code and require proper authorization. Raffles can only be held by nonprofit organizations with 90% of profits distributed to charitable purposes (50/50 raffles are prohibited). For bingo, minors are prohibited from participation and total prize value cannot exceed $250 per game. Facilities and District Property

Q: How can SCOs use district facilities?

A: All SCOs must reserve district facilities through the official reservation system, Facilitron. A certificate of coverage with required endorsements is necessary. District employees may not book facilities on behalf of SCOs as this circumvents insurance and fee requirements.

Q: Are there restrictions on alcohol and tobacco?

A: Yes, California law prohibits possession, consumption, or delivery of alcoholic beverages on public school property, including alcoholic prizes and gift baskets. Use of any tobacco products is also prohibited on district property and in district vehicles. Oversight and Compliance

Q: What is NVUSD's fiduciary responsibility?

A: NVUSD has a legal duty to ensure SCOs operate with proper oversight and accountability, acting solely in students' best interests by using funds responsibly. This includes monitoring financial practices, ensuring policy compliance, and taking corrective action when necessary. Business Services 2425 Jefferson Street Napa, CA 94558 (707)253-3533 Rabinder Mangewala Assistant Superintendent Jenna Burrow Executive Director Business Services

Q: What happens if there are concerns about SCO operations?

A: If anyone suspects impropriety or financial negligence, they should immediately notify the school site principal and Business Services Department at sco@nvusd.org. NVUSD may direct an SCO to cease operations until further written notice to investigate.

Q: What happens when an SCO dissolves?

A: Upon dissolution, assets remaining after paying all debts and liabilities must be distributed to the school they served or to NVUSD if the school is no longer in service. SCO officers are responsible for filing a final Federal Tax Return upon dissolution.

Q: How does NVUSD support SCOs?

A: NVUSD provides a shared Google Drive annually to the President and Treasurer containing folders for SCO use. The district also provides resources including agenda outlines, treasurer's report templates, and training slides. As Board-authorized SCOs, all records are subject to NVUSD review as needed.