A boy tells two bullies that they "have no balls" (a euphemism for testicles). Younger kids probably won't get the joke but older viewers might.

The crotches and butts of dogs are seen throughout the film but this is not in any sexual nature; real dogs were used in many of the scenes so this is why. At other times the dogs are animated via puppetry and the issue doesn't arise.

A boy and a girl hug.

A boy is bullied and called a "freak", and as he talks to dogs the neighborhood treats him like an outsider. Some adults even partake in this and tell him and his parents that it would be good if they'd move away because they believe Owen is encouraging weird and nutty behavior in regards to the dogs and their other children.

A boy throws stones at a dog.

Two boys shove a boy and a girl to the ground and threaten to hit them, and several dogs surround them and snarl aggressively.

Two boys tease a boy and a dog.

Dogs chase two boys through streets.

A man talks about a dog being euthanized.

A dog flies through the sky and crash-lands in a pond, other dogs jump from high places (a window ledge, the back of a chair) trying to fly but just manage to fall hard to the floor.

A spacecraft crashes into the ground and smolders -- its passengers appear uninjured.

People grieve when their dogs disappear.

Two boys kidnap a dog and take him to a barbershop threatening to give him a haircut.

A boy picks up a dog's feces.

A dog flatulates loudly in several scenes.

There are many scatological jokes regarding bowel movements, anatomy and flatulence and dogs.

Uses of "fart", "balls" (see "Sex & Nudity"), "move your butt", "poop", "doodies", "poopie" and similar scatological phrases, as well as imagery of dogs passing wind, human beings picking up dog poop in baggies and boys commenting on the smell of feces.

A man tells a boy that his dog "has the runs" (diarrhea) and invites him to watch in case it "goes solid".

4 mild scatological terms, 5 mild anatomical terms, 2 mild obscenities.

Dogs inhale a gas from a canister and act as if they're intoxicated

There's a brief reference to euthanasia for Hubble (since he's a dog with a "bad attitude.")

Owen briefly makes a concerned comment about him being put to sleep, but that's it regarding such material.