The Cotton Theater was built in 1909-1910 on the corner of 1st and Main Street.  One motive behind the building of the theater was to provide legitimate dram through the live entertainment to the Cedar Falls area.  During the construction process, Frank Cotton encountered some difficulties and needed to consult other sources for financial help.  The Commercial Club, which was part of the Chamber of Commerce, agreed to raise $10,000 and Cotton would raise $1500 for the building of the theater.  However, the Commercial Club received the proceeds from the first three entertainments.  Yet, enough money was raised to herald in opening night.