The gymnasium is significant in the area of Social History for its association with President Franklin Roosevelt's New Deal legislative agenda to rescue the United States from the Great Depression. Additionally, it is significant for Education and Entertainment/ Recreation. This community building is a good example of the efforts of the WPA to boost morale during the Depression through the construction of buildings for the enjoyment of the entire community. Two Buttes' residents attended school-sponsored activities such as basketball games, music performances, and festivals in the building. It was the first large, multi-use gymnasium and auditorium space in Two Buttes. Finally, the Two Buttes Gymnasium is an important example of the WPA Rustic Style. Rustic characteristics featured in the buildings include the use of native stone, traditional construction methods, evident handcraftsmanship, and simple, functional design. Native materials were used because they were usually the least expensive.