Nigerian-born Professor Admits to $1.4 Million Fraud and Tax Evasion in US

Nkechy Ezeh, a Nigerian-born associate professor of education and former executive director at Early Learning Neighbourhood Collaborative (ELNC), has pleaded guilty to charges of wire fraud, conspiracy, and tax evasion in a Michigan federal court.

Court documents state that between 2017 and 2023, Ezeh collaborated with others to defraud ELNC, a nonprofit receiving funding from the US Department of Health and Human Services and private donors, of $1.4 million.

Sharon Killebrew, ELNC’s director of finance and administration, was identified as a key participant in the scheme. According to the plea agreement, Ezeh instructed Killebrew to create and approve approximately $470,100 in fake invoices for services that were never provided. Portions of the misappropriated funds went to Killebrew, while the remainder was directed to Ezeh, her company PONA Consulting, and others under her direction.

Ezeh also failed to disclose her involvement with Early Years Coalition (EYC), another Michigan nonprofit, which received over $227,000 in grants. Court records show that Ezeh redirected $212,658 from EYC to herself, her company, and other associates without providing actual services.

In addition, Ezeh established Global Open Learning and Development Preschools (GOLD) using stolen identities. GOLD was never registered as a nonprofit but received payments for services that were never delivered, according to prosecutors.

Ezeh admitted to intentionally avoiding federal income taxes on earnings from the fraudulent activities. The IRS calculated her unpaid tax liability from 2017 to 2022 at $390,174.

Under the plea agreement, Ezeh has agreed to forfeit $1,193,900 and to pay full restitution to ELNC and the IRS, with final amounts to be determined at sentencing. The charges carry potential prison sentences of up to 20 years for wire fraud and up to five years for tax evasion, in addition to fines and supervised release.