| 0520000 | OZARKS UNLIMITED RESOURCES EDUCATION SERVICE COOPERATIVE | 0 | 0 | 0 | 1 | 0 | 1 | 50 | 52 |
| 6205000 | PALESTINE WHEATLEY SCHOOL DISTRICT | 0 | 0 | 12 | 1 | 0 | 0 | 33 | 46 |
| 7309000 | PANGBURN SCHOOL DISTRICT | 0 | 0 | 0 | 3 | 0 | 0 | 67 | 70 |
| 2808000 | PARAGOULD SCHOOL DISTRICT | 0 | 3 | 3 | 8 | 0 | 3 | 283 | 300 |
| 4203000 | PARIS SCHOOL DISTRICT | 0 | 0 | 1 | 2 | 0 | 0 | 74 | 77 |
| 7007000 | PARKERS CHAPEL SCHOOL DISTRICT | 0 | 0 | 7 | 1 | 0 | 1 | 45 | 54 |
| 0407000 | PEA RIDGE SCHOOL DISTRICT | 0 | 0 | 0 | 19 | 1 | 0 | 268 | 288 |
| 5303000 | PERRYVILLE SCHOOL DISTRICT | 0 | 0 | 0 | 0 | 0 | 0 | 60 | 60 |
| 1104000 | PIGGOTT SCHOOL DISTRICT | 0 | 0 | 0 | 1 | 0 | 0 | 60 | 61 |
| 3505000 | PINE BLUFF SCHOOL DISTRICT | 0 | 0 | 200 | 1 | 0 | 0 | 13 | 214 |