The Guthrie Common School District is located in Guthrie, Texas, the county seat of King County. It is located ninety-six miles east of Lubbock and ninety miles northwest of Abilene. Located on the Rolling Plains of West Texas, King County is the third least populated county in the United States. GCSD serves two student populations: those that physically attend the Guthrie School (around 100 students) and those who are served by the virtual extension of GCSD, Guthrie Virtual School (GVS), which served over 350 students from all over Texas during the spring of 2012.