A wide range of fringe benefit practices offered to superintendents are summarized in this report. Based on a national panel sample stratified by enrollment size, results are reported separately according to four enrollment groupings by size, per pupil expenditure, and geographic region. Data on leave policies, insurance coverage, retirement provisions, tuition reimbursement, severance pay, transportation benefits, and expense account allowances were collected from a questionnaire of superintendents in 913 school systems. The 32 summary tables provide information for the comparison of employee fringe benefits in school systems of similar enrollment size, expenditure level, and geographic region. (LMI)