Your mom might enjoy the kids and breaking even is enough for her. I'm a grandma and I've helped local families by watching their kids for a few dollars an hour and sometimes at no cost at all. I remember how difficult it can be to find safe, stable, affordable childcare. I made enough to cover extra food, treats and craft supplies. The reward wasn't financial, it was being involved with the families and hopefully providing a positive experience. Have you asked your mom what motivates her to do childcare for little to no profit? Her answers might surprise you.