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The conflicts of interest standard varies by area. A major factor is the size of the location which impacts how easy/difficult it is to get other officials for the schools there as well as the other options for local officials.
Nevada prohibits officials from working varsity contests at any school in which a relative is a participant as either a player or coach or if the official (or spouse) is a teacher at an involved school. That said, sub-varsity games don't have any restrictions and one can technically officiate if a child attends the school, but doesn't play that sport at the varsity level, but most officials opt to block those games anyway. Outside of the two regulations mandated by the state office, much depends upon if other officials are available to cover those contests or if the assigners are short and really need the help.
The area of CA in which I officiate asks you to block any games involving the school you attended (contrast with NV which does not care about this) as well as if your child attends, or you/a family member teaches at a particular school.
Personally, I have two additional factors which will cause me to block a school. 1. If the administrators do not treat the officials well or support them when needed. (Can we get access to the lockerroom in a timely manner?--before, at halftime, and after the game. If something needs to be addressed with the spectators or game site setup, will they handle it? etc.) 2. Can we get a hot shower after the game? (I often travel a couple of hours for games, so this is important to me. If the school is only minutes away, I wouldn't care.)
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