Some help losing weight?

This is not for me, it is for my sister. She believes she is severely overweight, maybe you can help her? SHe is 14 and 5'6". SHe weighs about 145lbs. First of all, is this even fat? Second, she does have a little bit of thigh and belly chub. Are there any easy exercises for her to try to tone up before starting school again in September? thank you so much for your help and please remember to be nice, she will be reading these responses.