We use this in the library to determine if a movie meets our criteria for children's materials.
They make no value judgments, they simply explain in some detail what may be of concern to children (or parents), them leave the decision up to the individual.
Based on their reviews, I've had to say NO to some movies my son's friends got to see, but I didn't find appropriate for him (mostly due to violence and developmental appropriateness). For instance, many of my son's friends saw Spiderman, but I told him no because of the death of the parents--and his grandfather had died a very short time earlier.
Having seen Spiderman myself, I know I made the right decision.
WHAT WE DO
Unlike the MPAA we do not assign a single and inscrutable rating based on age. Instead we assign each film 3 ratings in objective categories on a scale of 0 to 10, according to quantity and context: one for SEX & NUDITY, one for VIOLENCE & GORE and another for PROFANITY. Since we make no recommendations, critical or based on age, we enable concerned adults to determine whether a film is appropriate for them and their children according to their own criteria and values. more »http://www.kids-in-mind.com/