This study aimed to investigate the reality of the organizational culture in basic schools (5-10) that apply the school performance development system in the Sultanate of Oman. It also aims to present a framework for developing this organizational culture. The study used the descriptive approach by using SWOT environmental analysis to investigate the reality of organizational culture in basic schools (5-10) that apply the school performance development system through identifying its strengths and weaknesses in the school environment, and the opportunities and threats from the outside environment and their effects on the effectiveness of the organizational culture in the school. The study sampled 9 basic schools (5-10) applying this system for more than three years in three different educational regions. Delphi method was used to develop a framework for developing the organizational culture by sampling 45 experts, who hold a doctorate degree in the educational administration inside and outside Oman as well as those who are involved in the development of the school performance in the Ministry of Education. Frequency tables were used to calculate percentages for each survey item. Results of the study identified several opportunities and threats affecting the efficiency of the organizational culture in the Omani school, and some strengths and weaknesses that have a very important role in the efficiency of the organizational culture in basic schools applying the school performance development system. A suggested framework for developing the organizational culture elements, organizational values, organizational beliefs, organizational norms and organizational expectations, was formed for the criteria of school administration field for the school performance development system. These included activating school planning, organizing administrative work, evaluating and supervising the educational process, looking after students, involving parents and local society establishments, enhancing school administration's self- development, developing school organizational values and making use of the working staff in the school in basic schools that apply the school performance development system.