Two former Mississippi superintendents are facing up to five years in prison each for an embezzlement scheme carried out alongside a Missouri teacher that saw hundreds of thousands in taxpayer dollars misspent.
Earl Nelson and Moneka Smith-Taylor pleaded guilty Tuesday to conspiracy to commit embezzlement. Mario Willis, who was also involved in the scheme, pleaded guilty last October.
At the time of the crimes, Nelson was the superintendent of the Clarksdale Municipal School District before serving in the same position for the Leake County School District; Willis was the superintendent of the Hollandale School District; and Smith-Taylor was a teacher in the St. Louis area.
Nelson and Willis, according to court documents, used their positions as superintendents to enter into consulting contracts and generate payments for services that were never provided at inflated rates.
From November 2021 to June 2023, at the direction of Willis, the Hollandale School District paid approximately $94,400 to Ira Reed Consulting Inc. and N17 Group LLC for the personal benefit of Nelson.
From November 2021 to May 2022, at the direction of Nelson, the Clarksdale Municipal School District paid approximately $25,400 to K&S Enterprises LLC and ALM Brothers, LLC for the personal benefit of Willis. Then, from January 2023 to May 2023, at the direction of Nelson, the Leake County School District paid approximately $23,500 to K&S Enterprises LLC again for the personal benefit for Willis.
Many of the invoices used for the payments were identical with only the names changed, as noted in court records. Nelson often used the dame invoices generated by Willis, changed the name, and sent them back to the Hollandale School District for payment to Nelson.
In addition to the conspiracy with Nelson, Willis used his position as superintendent to generate payments to Erudition Consulting Company, a company owned and controlled by Smith-Taylor, for consulting services that were either overcharged or underdelivered.
After receiving payment, Smith-Taylor would meet Nelson in person to provide him with a cash payment, often exactly half of what she had been paid by the Hollandale School District. From June 2021 to May 2023, at the direction of Willis, the Hollandale School District paid approximately $250,902 to Smith-Taylor’s company.
“The protection and education of children goes to the very heart of who we are as people,” U.S. Attorney Scott F. Leary said after the guilty pleas. “Those that violate this sacred trust will face the consequences of their actions. Always remember those law enforcement officers who spend their careers protecting the public and especially the children of this great state.”
The Mississippi Office of the State Auditor and the U.S. Department of Education Office of Inspector General have been investigating the case. Assistant U.S. Attorney Clayton A. Dabbs is the lead prosecutor.