A mild-mannered, bespectacled news reporter isn’t the only one with a secret identity. An underwhelming accountant also possesses a kind of superpower. At the office, Dennis Sullivan (Christopher Gorham) receives an assignment to review the finances of a young, recently widowed mother.
Katie Wells (Susan Misner), still struggling with the sudden death of her husband, is also worried about her son Jake (Ben Hyland). Since his father’s demise, the young boy has developed an obsession with his Man America superhero figure.
Hoping to connect with the child, Dennis goes above and beyond the job description and stops at a specialty shop where her finds an adult-sized costume of the movie-based character. But while he is trying it on, a drunken robber (Tim Gallin) enters the store demanding money. Buoyed up by his tights and cape, Dennis slips on his ski goggles and intercedes, scaring off the thief and saving the life of another customer (Arthur J. Nascarella). The next day Man America is in all the papers thanks to the store’s security cameras. His appearance sparks a media frenzy over the masked avenger. Egged on by the man whose life he preserved, Dennis finds himself donning the disguise again to fight crime and help everyday people.
Although law enforcement officers would likely frown on citizens who take on weapon wielding criminals in the real world, Dennis manages to avoid death or serious injury thanks to dumb luck and, in one case, a little old lady with her own pistol.
While the movie contains relatively infrequent content concerns, some of it may be disturbing for young children. Dennis faces down both a man with a knife and another with a gun. Despite his training at a local boxing ring, the do-gooder is also hit and knocked to the ground numerous times. A discussion of a murder and a bus accident that leaves a Little League team teetering on the edge of a bridge are also depicted, along with completely inappropriate sexual comments made over the public announcement system in a packed baseball stadium.
Both adored and detested for his efforts, Dennis attempts to balance his anonymity as an accountant with the ability to inspire others to do the right thing. Maybe every superhero doesn’t have to wear tights and capes after all.