This study inquired into the efficiency of school organizations in Taiwan by examining the index of excellent schools. The approach for data collection in this study was a questionnaire survey with stratified random sampling. The effective questionnaire return rate was 65.28% among distribution of the total number of 1,400 questionnaires. Statistical analysis including Chi-Square test, one-way ANOVA, and descriptive analysis were conducted to verify the hypotheses. The results show that the following characteristics contribute to the high efficiency of school organizations: high qualifications of teachers, i.e. teachers with Master’s degrees or above;number of students in class between 16 to 25; school located in urban area; school receiving 21 to 49 supervision hours per year.