Yes, this show is inappropriate for kids under 14. And yes, there is sex, cursing, and occasional alcohol and drug use. However, this show often carries a positive message that gets overlooked. Not only does it teach tolerance and acceptance, most of the characters on the show are essentially good people, and if they are not, there are negative consequences. One thing that I could really get behind is the underlying message of loyalty and friendship. The "L" girls are friends first, and they support and help each other in times of need. There is a very touching storyline in season 3 about former best friends who are also former lovers - who put their differences and pasts aside when one of them is diagnosed with agressive breast cancer.
Overall, although this show is raunchy, I don't think it quite deserves the bad rap it gets.