A study was done to determine whether administrator salaries in 14 Ohio school districts were a reflection of administrator responsibilities or of length of service, and to find what factors accounted for salary differentials. Although previous research suggests factors for assigning value to administrative positions, traditional salary structures are generally continued, resulting in unequal salaries. The Position Description Questionnaire gathered data from 293 administrators in the following areas: accountability and impact of decision making; responsibilities for students, staff, and budget; percentage of decisions cleared with the superior; knowledge and experience; public involvement; and demography. The questionnaire was revised, tested on 54 administrators of the instigating district, and given to the administrators of the other 13 districts. The results revealed that (1) daily salaries did not significantly differentiate between administrator salaries; (2) personal background, professional background characteristics, and characteristics of the present position accounted for the variations in salary; and (3) gender was an important determinant of salary. A school district's compensation program should reflect what is valued about each position; unequal salaries based on gender should be avoided; and future adjustments in salary structure should show a concern for equity. (RG)