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.
* 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).
* RealityIsUnrealistic: Gary Coleman appearing as a security guard seemed like a rather strange way to write him into the episode and like they were poking fun at the actor's size, but it was actually a very topical joke. Coleman really did work as a security guard for a while, gaining news attention about a year before the episode aired when he assaulted a fan who was pestering him for an autograph and insulting him while he was on patrol.
* ShoutOut: Mr. Burns decided to donate money to save Springfield Elementary School after receiving a visit from [[AChristmasCarol three spirits of Christmas]] and Moe gave up his suicide attempt after [[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. However the method of doing so, taking over a school and substituting a proper education and tricking the kids into doing the work, was wrong.
* WaferThinMint: Similar to what happened to Ned's rebuilt house in "[[Recap/TheSimpsonsS8E8HurricaneNeddy Hurricane Neddy]]", what brings Springfield Elementry's new ramp system down is Skinner patting it.