If time and money is your problem you might consider making no sew fleece throws this year. There are so many beautiful pieces of fleece to match what ever a person interests are.
Directions here:
http://collectibles.about.com/od/val...leecethrow.htm
JoAnns has their fleece on sale this time of year so I think you can make them for less than $10 each and they are so easy you could do them in less than a day each.
Next year you could make a regular quilt for each during the year.
Sorry about your loss.