In 1927 the Indiana Lincoln Union was formed to raise funds and encourage support for a memorial to recognize Lincoln's years in the Hoosier state. In 1932 the state established the adjacent Lincoln State Park to protect the area and preserve the historic homestead site. The state transferred part of that area to the memorial district, including the grave site of Nancy Lincoln (and what was found to be 29 other graves), now included in what is called Pioneer Cemetery. The Union continued to raise funds to make improvements to the site in the 1930s and 1940s, during the Great Depression and World War II. It completed construction of the Memorial building in 1944. It has five "bas-relief" panels portraying different periods of Lincoln's life, designed by sculptor Elmer Daniels.