A Nigerian-born associate professor, Nkechy Ezeh, has pleaded guilty in the United States to charges bordering on wire fraud, conspiracy, and tax evasion involving over $1.4 million.
Gatekeepers News reports that Ezeh, a former executive director of the Early Learning Neighbourhood Collaborative (ELNC), entered a guilty plea before a US district court in Michigan, admitting her role in a long-running scheme targeting the nonprofit organisation.
Court filings show that between 2017 and 2023, Ezeh worked with Sharon Killebrew, ELNC’s director of finance and administration, and others to divert funds meant for early childhood education programmes. ELNC receives funding from the US Department of Health and Human Services as well as private donors.
According to the plea agreement, Ezeh admitted that from at least 2017 through 2023, she conspired with Sharon Killebrew and others to devise a scheme to defraud and obtain $1,400,000 from the organisation.
Investigators said Killebrew generated and approved fake invoices at Ezeh’s request for goods and services that were never supplied. Court records stated, “As part of the conspiracy, Defendant directed Sharon Killebrew… to generate approximately $470,100.00 in fictitious invoices for goods and services never received by ELNC and submit them for approval.”
Prosecutors explained that while Killebrew kept part of the money, the remainder was transferred to Defendant, PONA Consulting (Defendant’s limited liability company), and other individuals at Defendant’s direction.
The court also heard that Ezeh failed to disclose conflicts of interest tied to another nonprofit, Early Years Coalition. Although the organisation received more than $227,000 in grant funding, it reportedly carried out no preschool operations during its brief existence. Instead, records show that Ezeh authorised payments to herself and related entities for work that was never done.
In addition, prosecutors said Ezeh set up Global Open Learning and Development Preschools, an entity allegedly created using stolen identities. The organisation was never registered as a tax-exempt nonprofit but still received payments for services not provided. The court document stated, “GOLD was never registered as a nonprofit organisation under Section 501(c)(3) of the Internal Revenue Code.”
Beyond the fraud charges, Ezeh admitted she deliberately failed to pay federal income taxes on the proceeds of the scheme.
The court document stated, “Defendant knew that she had tax due and owing each year for tax years 2017–2022 and also knew that she was legally obligated to file truthful income tax returns.” Prosecutors added that she willfully attempted to evade and defeat income tax due and owing.
Authorities estimated her unpaid tax liability at $390,174. As part of the plea deal, Ezeh agreed to forfeit $1,193,900 and to pay full restitution to both ELNC and the US Internal Revenue Service, with final figures to be decided at sentencing.
