Former school superintendents plead guilty in multi-district embezzlement scheme

ABERDEEN, Miss. – Two former Mississippi school superintendents and a Missouri teacher have pleaded guilty to federal conspiracy charges in a sophisticated “reciprocal” embezzlement scheme that defrauded three school districts of hundreds of thousands of dollars.

Earl Joe Nelson, of Biloxi, and Monekea Smith-Taylor, of St. Louis, entered guilty pleas Wednesday before U.S. District Judge Sharion Aycock. Their co-conspirator, Mario Willis of Southaven, previously pleaded guilty to the same charges in October 2025.

A Web of “Ghost” Consulting Contracts

Court documents reveal a pattern of corruption spanning July 2019 to June 2023. Nelson, who served as superintendent of the Clarksdale Municipal School District and later the Leake County School District, conspired with Willis, the former superintendent of the Hollandale School District.

The pair used their administrative authority to approve high-priced consulting contracts for one another. Investigators found that the services were either never performed or billed at drastically inflated rates. The scheme involved:

• Hollandale School District: Paid $94,400 to companies benefiting Nelson.
• Clarksdale Municipal School District: Paid $25,400 to companies benefiting Willis.
• Leake County School District: Paid $23,500 to companies benefiting Willis.

Federal agents noted that many of the invoices were identical, with Nelson allegedly taking invoices generated by Willis, changing the names, and resubmitting them for payment.

The St. Louis Connection

The investigation also uncovered a secondary kickback scheme involving Willis and Smith-Taylor, a teacher from the St. Louis area.

Between 2021 and 2023, Willis directed the Hollandale School District to pay approximately $250,902 to Smith-Taylor’s firm, Erudition Consulting Company. After receiving the funds, Smith-Taylor would reportedly meet Willis in person to hand over cash payments, often totaling exactly half of the contract’s value.

Federal and State Officials React

U.S. Attorney Scott F. Leary emphasized the breach of public trust, stating that the defendants violated a “sacred trust” regarding the education of children.

“Today’s action shows that these former school leaders not only knowingly and willfully abused their positions of trust for personal gain but did so at the expense of the educational development of children,” said Adam Shanedling, Acting Special Agent in Charge of the U.S. Department of Education Office of Inspector General.

Mississippi State Auditor Shad White added that his office remains committed to delivering “record results for taxpayers” by holding corrupt officials accountable.

Sentencing and Penalties

Nelson, Willis, and Smith-Taylor each face a maximum penalty of five years in federal prison. Judge Aycock will determine the final sentences following a review of U.S. Sentencing Guidelines.

The case was investigated by the Mississippi Office of the State Auditor and the U.S. Department of Education Office of Inspector General, with Assistant U.S. Attorney Clayton A. Dabbs leading the prosecution.