My friend J and I help each other out by watching each others kids when needed. We are both SAHMs and our 5 yo DSs are best friends. J and I babysit for each other for things like doctors appts, never anything more than a couple hours. We keep things fair so when I take care of her DS she will have my DS over within a week so I can run errands or have some downtime. Last week she took care of my DS for 6 hours, and I really want to pay her since it is above and beyond our usual babysitting. I'm in an intense program at school right now and wouldn't be able to repay her by babysitting her DS for over a month. I told her I wanted to pay her and to tell me her "rate", but she is too nice to do that! I don't know what to give her that wouldn't be insulting or over-the-top. They are not poor, but like most one-income families every $ helps. Any suggestions?