Eleven-year-old Sam Brattle is already having the worst Christmas ever – his dad’s bakery is going bankrupt, and his mom is spending the holidays with her new family. To make things worse, Nickel Bay Nick – the Good Samaritan who could always be counted on to anonymously distribute hundred-dollar bills around town every Christmastime, is a no-show. So this year the rest of Nickel Bay is as miserable as Sam.
When he stumbles upon the secret identity of this mysterious do-gooder, Sam is stunned to learn that he might now be Nickel Bay’s only hope. But before he can rescue his hometown, Sam has to learn the skills of a spy and unravel some even darker secrets that will change his life forever.