Skip to content
Governance Register
US nonprofit · EIN 320295296 · Pewee Valley, KYiSource and licenceOrganisation record IRS Exempt Organizations Business Master File (EIN 320295296) - NTEE activity code, address.Board and officers IRS Form 990 annual filings, Part VII (directors, trustees, officers, key employees), read year by year to observe tenure.Latest return IRS Form 990 series e-file data - 990 for the year to 31 December 2025: assets, liabilities, staff, website, telephone, pay.Finances by year IRS Form 990 e-file data - total revenue and total expenses by tax year.Renewal outlook Computed by Governance Register from the observed filing history and filed revenue (us-approach-v4-clean). Not a statement that the organisation is recruiting.Principal officer IRS Form 990-N (e-Postcard) - principal officer named for tax year 2013.Deductibility IRS Publication 78 data (code PC), downloaded 18 October 2026.Licence US Federal Government public domain.How we handle data

Veterans Memorial Park of Kentucky's network

14 people2 organisationsi14 people and 2 organisations on this map.The large node is the subject of this page. Solid lines are what the register itself records (14). Violet dotted lines (2) are likely: the same full name sits on the current board of another organisation in the same register and region. Form 990 filings give names without a person identifier; SEC insider filings carry a CIK. It may be a different person.

The board

14 listediTime on the board is observed from the annual filings: the IRS files no appointment date, so the bar counts years from the first filing the person appears on - a lower bound, not a filed start date. Names are exactly as filed. The IRS publishes no person identifier, so this edition does not yet link a person across organisations in the tables. The network map shows same-name matches as likely links only, never as confirmed.Tenure and departures are observed across annual filings. Observed tenure is a lower bound - a member may have joined before the first year on record. The organisation reported 14 voting members of its governing body on its latest Form 990 Part VI, which matches the board listed here.
NameRole as filedSinceOn the board
Gerald Nauert ChairChair2018
8 yrs
Ann Helton (also filed as Ann Helton)Company secretary2018
8 yrs
Arcelia MooreBoard Member2023
3 yrs
Billy Garwood2nd Vice Chair2018
8 yrs
Galen ClarkLegal Advisor2019
7 yrs
Greg Bethards1st Vice Chair2018
8 yrs
JD SparksBoard Member2022
4 yrs
Joe Hamilton (also filed as Joe Hamilton)Board Member2018
8 yrs
Leonard MulcahyBoard Member2018
8 yrs
Melissa HornTreasurer2025
1 yr
Peggy Feeley-LacyBoard Member2023
3 yrs
Stephen DavisBoard Member2019
7 yrs
Steve HargettBoard Member2018
8 yrs
Terry ThompsonBoard Member2025
1 yr
Under 5 years5 to 6 years6 years or moreShow all 14 →

Officers and senior leadership

1 listediNamed in Part VII as officers, key employees or highest-compensated staff - not board members, shown for completeness.
NameTitle as filedOn the filings
Chris JohnsonTreasurer2022

Pay and hours

year to 31 December 2025iFrom Part VII of the Form 990: compensation reported for each officer, director, trustee, key employee and highest-paid staff member, and the average hours a week they report. Most board members are unpaid; a blank means nothing was reported. Pay from related organisations is shown separately.
NameTitle as filedHours a weekPay from the organisationRelated organisationsOther
Galen ClarkLegal Advisor1$0
Stephen DavisBoard Member1$0
Joe HamiltonBoard Member1$0
Steve HargettBoard Member1$0
Peggy Feeley-LacyBoard Member1$0
Leonard MulcahyBoard Member1$0
JD SparksBoard Member1$0
Arcelia MooreBoard Member1$0
Melissa HornTreasurer2$0
Ann HeltonSecretary2$0
Billy Garwood2nd Vice Chair2$0
Greg Bethards1st Vice Chair2$0
Gerald NauertChair3$0
Terry ThompsonBoard Member1$0

No pay was reported for anyone in Part VII on this return.

About

Legal name
Veterans Memorial Park of Kentucky
EIN
320295296
Address
Po Box 46, Pewee Valley, KY, 40056-0046
State
Kentucky
Mission
The dual purpose is to recognize those who serve and are serving in the US military, especially those who paid the ultimate price; and to educate park visitors and the community, with particular focus on the youth, to educate them about military history. (as filed on the Form 990)
Activity (NTEE)
N32 Recreation and sports
IRS classification
501(c)03 (tax-exempt under section 501(c)(3) where shown)
Classified purpose
Recreation & Sports
Size band
5 (IRS master file code)
Formed
2009
Principal officer
Melissa L Horn (as named on the Form 990)
IRS ruling date
1 April 2010
Status
Code 01 (unconditional exemption)
Form 990 filings on record
7, latest 2025
IRS Publication 78
PC (contributions deductible)

Most connected

Longest observed on the filings

≥8years on the filingsGerald Nauert
≥8years on the filingsAnn Helton
≥8years on the filingsBilly Garwood
≥8years on the filingsGreg Bethards

Latest return

year to 31 December 2025iFigures from the newest Form 990 or 990-EZ in the IRS e-file releases of 2025 and 2026, for the year ending 31 December 2025. US dollars, as filed.
Total assets
$859k
Total liabilities
$0
Net assets or fund balances
$859k
Contributions and grants received
$63k
Program service revenue
$0
Employees
0
Volunteers
15

Filed finances

1 yeariTotals as filed on the IRS Form 990 (revenue and expenses), by tax year.
Tax yearTotal revenueTotal expensesSurplus or deficit
2023$47k$5k$42k

As filed on the IRS Form 990. US dollars.