| 3005000 | OUACHITA SCHOOL DISTRICT | 0 | 0 | 0 | 0 | 0 | 0 | 36 | 36 |
| 6505000 | OZARK MOUNTAIN SCHOOL DISTRICT | 0 | 0 | 0 | 0 | 0 | 0 | 57 | 57 |
| 2404000 | OZARK SCHOOL DISTRICT | 0 | 1 | 0 | 2 | 0 | 0 | 114 | 117 |
| 0520000 | OZARKS UNLIMITED RESOURCES EDUCATION SERVICE COOPERATIVE | 0 | 0 | 0 | 0 | 0 | 1 | 54 | 55 |
| 6205000 | PALESTINE WHEATLEY SCHOOL DISTRICT | 0 | 0 | 13 | 0 | 0 | 0 | 23 | 36 |
| 7309000 | PANGBURN SCHOOL DISTRICT | 0 | 0 | 0 | 2 | 0 | 0 | 68 | 70 |
| 2808000 | PARAGOULD SCHOOL DISTRICT | 0 | 1 | 3 | 7 | 0 | 4 | 300 | 315 |
| 4203000 | PARIS SCHOOL DISTRICT | 0 | 0 | 1 | 3 | 0 | 0 | 80 | 84 |
| 7007000 | PARKERS CHAPEL SCHOOL DISTRICT | 1 | 0 | 6 | 2 | 0 | 1 | 43 | 53 |
| 0407000 | PEA RIDGE SCHOOL DISTRICT | 0 | 0 | 0 | 26 | 2 | 0 | 314 | 342 |