| 0520000 | OZARKS UNLIMITED RESOURCES EDUCATION SERVICE COOPERATIVE | 51 |
| 6205000 | PALESTINE WHEATLEY SCHOOL DISTRICT | 42 |
| 7309000 | PANGBURN SCHOOL DISTRICT | 70 |
| 2808000 | PARAGOULD SCHOOL DISTRICT | 299 |
| 4203000 | PARIS SCHOOL DISTRICT | 68 |
| 7007000 | PARKERS CHAPEL SCHOOL DISTRICT | 50 |
| 0407000 | PEA RIDGE SCHOOL DISTRICT | 185 |
| 5303000 | PERRYVILLE SCHOOL DISTRICT | 57 |
| 1104000 | PIGGOTT SCHOOL DISTRICT | 57 |
| 3505000 | PINE BLUFF SCHOOL DISTRICT | 211 |