Rental Income Tax Reporting

Hi all,

     Thank you in advance for the wisdom to my question. My significant other and I are buying a house, and she is keeping her existing house but "renting" it to her mom and daughters. Her mom and daughters will be paying the mortgage amount, so therefore my significant other will not be profiting off of anything (mortgage cost example is 2000$, family will pay that 2000$).  Because this is a not for profit "income" since they are paying that exact mortgage and not netting any money, does my significant other have to report the money she receives to pay said mortgage as reportable income for tax returns?