U.S.-Based Nigerian NGO Topshot Admits to $1.4m Fra¥d, Tax Evasion; Faces Up to 25 Years in Prison

Nkechy Ezeh, a former executive director at the Early Learning Neighbourhood Collaborative (ELNC), has pleaded guilty to conspiring to defra¥d a US government-funded organisation.

Ezeh, an associate professor of education, entered the guilty plea in a US District Court in Michigan to charges of wire fra¥d conspiracy and tax evasion.

According to court records, Ezeh admitted that “from at least 2017 through 2023, she conspired with Sharon Killebrew and others to devise a scheme to defra¥d and obtain $1,400,000” from ELNC, a Michigan-based nonprofit funded by the US Department of Health and Human Services and private donors.

Prosecutors said Sharon Killebrew, ELNC’s director of finance and administration, generated and approved fra¥dulent invoices at Ezeh’s direction. “Defendant directed Sharon Killebrew to generate approximately $470,100.00 in fictitious invoices for goods and services never received by ELNC,” the documents stated.

The records added that Killebrew kept part of the funds, while “the remainder was transferred to Defendant, PONA Consulting, and other individuals at Defendant’s direction.”

Ezeh also admitted concealing conflicts of interest by failing to disclose her role in Early Years Coalition (EYC). Although EYC received more than $227,000 in grants, it “did not operate preschools,” and Ezeh caused it to pay $212,658.84 for work not performed.

She further acknowledged establishing Global Open Learning and Development Preschools (GOLD), an entity incorporated using stolen identities and never registered as a tax-exempt organisation.

In addition, Ezeh admitted she failed to pay federal income taxes on proceeds from the scheme, with unpaid taxes estimated at $390,174.

As part of the plea, Ezeh agreed to forfeit $1,193,900 and pay full restitution to ELNC and the Internal Revenue Service. The wire fra¥d charge carries a maximum sentence of 20 years’ imprisonment, while tax evasion carries up to five years in prison.