Two children are stripped down to their underwear, but it's only seen briefly.

A woman mistreats the children in her orphanage.

Two children are attacked by a bear.

One use of 'God'

A man briefly smokes in one or two scenes.

There are bottles on a table during a poker scene. They could be alcohol bottles, but that is never specified.

Hilariously horrifying

The appearance of Santa Claus can frighten young viewers.

Mrs. Mavilda is a loud and cruel character who some children may find upsetting, especially in how she treats the kids at the orphanage.

Basically, with all of the bad acting and storytelling, you can be shocked by how horrible this film is.