I decided to give this one a shot after seeing James Belushi and Denise Richards on the credits. That, and the fact that there was no review for this title on IMDb; it kinda felt like a "virgin" territory to explore.
And I don't regret it, because I ended up liking it. The acting was believable without any of the forced over-the-top or wooden performances that you see in crappy movies where you are constantly reminded that some people are trying to act and the results are painful to watch.
The lead character which plays Sam was natural, the role fit him like a glove and in the end it felt like he pulled it off with style; and the other characters delivered good performances too.
I wouldn't know where to classify this but it certainly isn't a comedy. The story is somewhat original (at least I haven't seen another movie about high-school kids doing escort services for older women) but it doesn't fall into cheap clichés, not a little bit and all the little side stories are neatly weaved into the main one.
It has a sweet-sad tone all through, however, it also has a sort of light feeling of hope to it and the music helps building and keeping that up.
All in all, I didn't end up regretting the time I spent on it (as I do with a lot of movies, lately) so what I can tell you is, give it a try and make up your own mind about it. This isn't your garden-variety blockbuster but I think you'll find it a quite good way to spend one and half hours on a stormy afternoon.