My DDs have learned gratitude over the years. They watched Veggie Tales Madame Blueberry for starters and her song "A Thankful Heart is a Happy Heart" became our mantra ("I'm glad for what I *have* it's an easy way to start") My youngest 2 are 10 & 7 and we don't give them money, they have to earn it or receive it as gifts from family members. It's their money and they can choose how to spend it (with some guidance). Our last trip, they each had earned $125 and for St. Nicholas Day, we upped it to an even $150 (this was for 10 days including a cruise). They did spend it all, but they spent it wisely and most of what they bought is played with/used several times a week. The Stitch gloves are one of the nearly every day things!
BTW, they earn money by helping at my MIL's house, helping FIL w/ his gardening/crops, helping me do things for my business and sometimes w/ DH, but not as much. We don't do yard sales b/c we prefer to donate toys/clothes.
10yo DD did ask if she would be able to buy youngest DD a b-day present at WDW in August since they hadn't had a chance to save for this trip (it's a last minute, conference-type thing) and I assured her that they both would have at least a little spending money. They are currently going through their pin collections to see what they can trade (that's a fun, can be inexpensive, souvenir, too) this trip and don't know yet that I've bought them 10 pins each from eBay for traders, too. Little bits of magic like that really add up.
I would suggest you be honest with your kids. Tell them you made a mistake handing them a hundred bucks last year and you won't make that mistake again. Explain (again) the financial situation and the concept of family (making sacrifices for the happiness of others) and gratitude (a thankful heart is a happy heart). If they are old enough, I'd suggest having them start a gratitude journal, where they have to write 5 things they are grateful for each day, I'd even encourage that it be 5 things that OTHER kids might NOT have (bike, skating lessons, TV, etc) Try to get them to start thinking of intangibles they are grateful for (Mom who loves me, Dad's job, sunshine). Explain what "entitlement" means and that they AREN'T entitled to anything but food, shelter, and basic clothing. I reminded my older 2 frequently that "life, liberty, and the pursuit of happiness" was reserved for the tax-paying adults, thank you.

They are now tax-paying adults and are enjoying their life, liberty, and pursuit WITH the realization that it's a lot of hard work and money does not grow on trees.
I'm also the mom that when my kids scream, "You're the meanest mom in the world" I smile and say, "Thank you! That means I'm doing my JOB"
