A ChristmasEpisode in which Springfield Elementary blows its already-small budget on ramps to accommodate the wheelchair-bound Bart (who broke his coccyx while jumping on Homer's bed in drag), but the school ends up bankrupt and shut down after Bart is cured and after Principal Skinner discovers that the construction workers are mob-connected...and a toy company buys out the school and turns it into a focus group to create the next "must-have" Christmas gift.

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!! Tropes:
* ChristmasCarolers: Bart and Lisa do this in order to battle an evil corporation. Kid First Industries releases a new toy, Funzo, that is programmed to destroy all other toys kids get for Christmas. Lisa and Bart go from door to door singing carols as a way of distracting the families while Homer steals the toys (dressed as Santa Claus, of course).
* FalseReassurance and ExactWords: When Principal Skinner told the students they no longer had to worry about TheMafia threatening them for money, it was because they already have it (and the school ends up bankrupt as a result).
* ShoutOut: Mr. Burns decided to donate money to save Springfield Elementary School after receiving a visit from [[YetAnotherChristmasCarol three spirits of Christmas]] and Moe gave up his suicide attempt after [[Film/ItsAWonderfulLife an angel showed him what the world would be like if he never existed]]. Both events happened offscreen and were just mentioned by a narrator.
* VillainHasAPoint: Kid First Industries actually had the right idea in getting kids to design a toy. What better way to know what the consumer wants than asking them directly? However, their method of doing so, taking over a school and substituting a proper education and tricking the kids into doing the work, ''was'' wrong.