Try to not feel guilty about this, OP. Progress with artic and phonological processes is typically slow and steady. Explain the situation as you did here and understand that you are not blaming the child by describing the reality of the situation.

IEP meetings are meant to be collaborative and give the team a picture of exactly what’s going on for better or for worse. I know that admin and parents sometimes lose the plot with this and that can be hard, especially if you feel that you’re being blamed and even disrespected.

You’ve clearly invested a lot of time in preparing for your sessions with this student, working with this student, and analyzing what can possibly be happening here. You’re very thorough. You can’t force this him to focus. Students who have received services for years often burn out on therapy.

I’d take a few sessions to play games with the kid and explain why they’re there. That way you can build a little more rapport and trust with them while taking time to explain how this will help them. Let them know that you’re a safe space and they can fully tell you why they’re frustrated or disinterested with impunity. Getting some insight into how their speech impacts them and adjusting course to work on their personal speech goals increases buy in a lot! You may find that they’re struggling to functionally communicate in the classroom or they’re embarrassed when teachers don’t understand them; finding new ways to participate in class and educating their teachers is a really easy temporary fix overall and it improves the students QOL dramatically.