I'd repay "in kind", that is with childcare. Could you watch her child one evening a month so she has a "date night" with her DH? Or drive for weekend soccer? Or take her kid (or pay your babysitter) on snowdays?

My child will be switching to an elementary school w/ a later start time, the bus & the school open too late allow me to get to work on time. A neighbor has very kindly offered to drive my child to school, her kid will be there as well. I can only reciprocate on an occasional basis. And my child is in aftercare while hers is not.
Here is the issue: I would like to pay her for her time etc. She will not take any money, but I do not want this to become an uncomfortable situation for either of us. I would be happy to bake for her, get gift cards or something. School is only 2 miles away but the school start time makes getting to work on time impossible & work is not as flexible as I would wish for at this time.
Thanks for your input,
CSE