U.S.-Based Nigerian NGO Topshot admits to fraud, Tax evasion; faces long jail term

A Nigerian NGO based in the U.S., Topshot, has acknowledged involvement in a $1.4 million fraud and tax evasion case, potentially leading to a sentence of up to 25 years in prison.

Nkechy Ezeh, previously the executive director of the Early Learning Neighbourhood Collaborative (ELNC), pleaded guilty to charges of wire fraud conspiracy and tax evasion in a Michigan U.S. District Court. Court documents reveal that between 2017 and 2023, Ezeh conspired with Sharon Killebrew and others to defraud and steal $1.4 million from ELNC, a nonprofit supported by the U.S. Department of Health and Human Services and private donors.

Prosecutors indicated that Killebrew, who was ELNC’s finance and administration director, created and approved fraudulent invoices under Ezeh’s instructions. The documents specify that Ezeh directed her to produce roughly $470,100 in fake invoices for goods and services that ELNC never received.

The records further indicated that Killebrew kept part of the illicit funds, while the rest was transferred to Ezeh, PONA Consulting, and other individuals as directed by her. Ezeh also admitted to hiding conflicts of interest by not disclosing her involvement with the Early Years Coalition (EYC). Despite EYC receiving over $227,000 in grants, it “did not operate preschools,” and Ezeh caused it to pay $212,658.84 for unperformed work.

Additionally, she recognized the establishment of Global Open Learning and Development Preschools (GOLD), which was incorporated using stolen identities and was never registered as a tax-exempt organization. Ezeh also acknowledged failing to pay federal income taxes on the proceeds from her fraudulent activities, with the unpaid tax amounting to an estimated $390,174.

As part of her plea agreement, Ezeh has consented to forfeit $1,193,900 and to pay full restitution to both ELNC and the Internal Revenue Service. The wire fraud charge could result in a maximum of 20 years in prison, while tax evasion may incur up to five years.