| 2404000 | OZARK SCHOOL DISTRICT | 37 |
| 0520000 | OZARKS UNLIMITED RESOURCES EDUCATION SERVICE COOPERATIVE | 38 |
| 6205000 | PALESTINE WHEATLEY SCHOOL DISTRICT | 27 |
| 7309000 | PANGBURN SCHOOL DISTRICT | 17 |
| 2808000 | PARAGOULD SCHOOL DISTRICT | 92 |
| 4203000 | PARIS SCHOOL DISTRICT | 23 |
| 7007000 | PARKERS CHAPEL SCHOOL DISTRICT | 11 |
| 0407000 | PEA RIDGE SCHOOL DISTRICT | 51 |
| 5303000 | PERRYVILLE SCHOOL DISTRICT | 18 |
| 1104000 | PIGGOTT SCHOOL DISTRICT | 18 |