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Any member may pay for any other (mother for daughter, dad for family...). 

All such grouped members have their own membership and their own payment schedule and payment history and so on.

When adding or changing a member, use the dropdown box Optional: Paid By This Member to have this membership paid by another member.  

When closing the account for mom or day (or member who pays for other members), you get a warning. 

Where can you see what other members your member pays for?   

Tab: Members
Button: Members

Select your member in the column heading (filter row) Paid By Member and press enter.  Your member list shortens to just those members your member pays for.