Winter ice fishing is a great way to introduce new anglers and kids to fishing. Take them to a lake with plenty of fish. You don't need trophy sized fish, but a lot of small fish to keep the interest level on the high side.
Run tip up's, they add action to fishing, the flag goes up and the foot race is on.
Try to pick a day with warm weather, a cold windy day on the ice isn't going to help you to get them back out again anytime soon!
Bring the BBQ and lots of snacks. Kids get bored easily, when the bite is slow fire up the grill. Murphy's law kicks in at this point and the fish will be hitting hard as soon as ones attention is on something other than catching fish!
Ice fishing for jackfish is a great way to teach proper handling and the release, as jacks are hardy fish. So one can take more time explaining the in's and outs of hook removal. Remember to have a camera ready for a picture before the fish is out of the water.
The last thing is to keep it fun!