All the people who die in this film are only shown in before and after shots, so no impact, blood or gore is shown. Some - A woman and a man are having an affair behind her husband's back, and several scenes are just of the two of them getting caught in embrace or compromising positions. Once he puts his hand up her short skirt and we see a lot of her legs as he gropes her behind. Since this comedy plays the violence for giggles, there aren't really any tense scenes to speak of. Heckling people while they are performing.
Some characters drink and smoke.
Children's Value Rating Kids will be bored or will find the adult humor over their heads. Down To Earth was 2 F-words from an R rating, and just isn't the best idea for the little ones.