| 0903000 | LAKESIDE SCHOOL DISTRICT (Chicot) | 0 | 0 | 59 | 1 | 0 | 1 | 20 | 81 |
| 2606000 | LAKESIDE SCHOOL DISTRICT (Garland) | 0 | 0 | 12 | 6 | 0 | 0 | 235 | 253 |
| 3604000 | LAMAR SCHOOL DISTRICT | 0 | 0 | 0 | 4 | 1 | 0 | 100 | 105 |
| 6605000 | LAVACA SCHOOL DISTRICT | 0 | 0 | 0 | 0 | 0 | 0 | 67 | 67 |
| 3810000 | LAWRENCE COUNTY SCHOOL DISTRICT | 0 | 0 | 0 | 0 | 0 | 0 | 83 | 83 |
| 0506000 | LEAD HILL SCHOOL DISTRICT | 0 | 0 | 0 | 0 | 0 | 0 | 36 | 36 |
| 3904000 | LEE COUNTY SCHOOL DISTRICT | 0 | 3 | 36 | 1 | 0 | 0 | 9 | 49 |
| 7205000 | LINCOLN SCHOOL DISTRICT | 0 | 0 | 3 | 1 | 5 | 0 | 73 | 82 |
| 6041700 | LISA ACADEMY | 1 | 3 | 43 | 9 | 0 | 0 | 217 | 273 |
| 6001000 | LITTLE ROCK SCHOOL DISTRICT | 0 | 13 | 704 | 26 | 0 | 0 | 709 | 1452 |