I remember taking my kids trick-or-treating and a guy passing out candy, asked a little Vietnamese boy where his costume was. The kid shrugged and the guy said , "No costume, no candy."
We don't know what financial issues the kid's parents had, or if there is a cultural issue (recent immigrants who are allowing their child to participate in a holiday they don't celebrate in their native country).
If you are practicing a holiday for the kids...celebrate for ALL the kids.