I have found myself comparing this television program to "Friends" quite often. Although I enjoyed this show pretty much, I still love friends more.
It follows Schdmit, Jess, Cece, Nick, and Winston. Jess is roommates with the three boys, which can cause sexual scenarios such as accidentally seeing one naked (no nudity shown). Cece is a model, and you constantly do see Schdmit attempt to seduce her.
The program has a lot if sexual content. Nudity is limited to shoulders, being covered with pillows/towels, or bras and shirtless. Strip dances, naked dancing, one-night-stands, immediate sex, cheating, jerking off, fantasy spot #3, sex without a relationship, and many others are discussed and/or depicted. In one episode, they thought Schmidt was raping a woman, and in other, they made "Dirty Santa."
There are some occasional language issues. The boys have a douchebag jar, there are some sexual phrases and people discussing genitals, and some swearing.
Nick is a bartender. Therefore, characters drink and are shown drinkin . Some underage drinking is limited to twenty-year-old college girls drinking at a party.
Violence is pretty mild. There are points were a man pulls out a gun before putting away, cars get into crashes, and a woman dies.
Strong or frightening themes include death. In one episode, one of the characters may have cancer. There is discussing of death of parents and how that one character needed to live his life a little more.
Jess is a great role model. She says she doesn't want to change herself for anybody else. Also, she she believes that everybody has a good side and you should treat them with kindness.
I'd rate this iffy for twelve-year-olds because a twelve-year-old herself, I've heard and seen stuff worse at school. It wouldn't be new information, but it really is up to the parents.