According to Jim - Season 3 Episode 5 The Lemonade Stand

Jim and Cheryl encourage the girls to make a lemonade stand and raise money for their scooters. What was supposed to be a lesson about the value of the dollar turns into a racy competition among neighbors when Bill and his next door neighbor Driscoll set up little amusement parks in their years. Dana and Andy pitch in, while Cheryl tries to stay out of it – until she gets into a catfight with the neighbor's wife. Once the police is called in, Jim realizes he's lost the purpose of the lemonade stand and decides to give the girls the rest of the money for the scooters.