During the basketball halftime sequence, cheerleaders nipples can be seen through shirt very briefly.
Violence & Gore
None
Some slapstick style material has some people accidentally being knocked over, Calvin accidentally driving a car over some construction signs, the sounds of a car and later a golf cart crashing into something while going backwards, Murph wiping out on his motorized scooter (but is okay), and an out of control vending cart running into a man.
Profanity
Mild
1 goddamn in a song in the begining 1 crap 3 damns 1 oh my god 7 dangs 1 suck 1 heck 3 idiots 1 darn 3 Jesus 1 shit
Alcohol, Drugs & Smoking
Mild
A family that's prepared to adopt Calvin might be having wine (it looks like it, but it's hard to be sure, especially since Calvin seems to be having some as well - and it could be grape juice, etc.).
Frightening & Intense Scenes
Mild
Wanting to retrieve his shoes that have been thrown some sort of line above the playground, Calvin climbs a tree during a thunderstorm and then inches his way out on a less than sturdy branch toward them (from which he nearly slips), all while lighting strikes around him. While doing so, lighting strikes the utility pole and sends a charge down the line, zapping the shoes and Calvin, and sends him falling to the ground below (but he's otherwise okay).