Some notions that might be helpful:
Usually around this time of year, Walgreens still has a bunch of promotional 'back to school' items that have occasionally included relatively inexpensive aluminum tube whistles.

Also, Target occasionally sells very small FAK/survival kits for a whopping $1. In a plastic ziploc pouch it included a set of tweezers in a tube, a box of matches that were dipped in wax, and a few bandages. If they happen to be carrying them now, you could add an inexpensive survival blanket that I often see for sale for another $1, some needles, the dealextreme lights mentioned above, needles, safety pins and thread. Magnetize the needle and include a slice of a wine cork (or whatever) to float the needle on and you have a compass.

Party stores also might be a good source for inexpensive items like whistles and compasses.