It depends. The word "stipend" generally is associated with non-work income, as it is not considered "pay" as such. If this is the true definition of that income received, it may be treated as such. If, however, it is compensation for her business, then it would be included in Schedule C (and she can deduct expenses against it, but will have to pay self-employment tax as well).
Here is an FAQ that discusses the difference between self-employment and other income: https://ttlc.intuit.com/replies/3300312
Here's an FAQ that will assist you to enter the form in TurboTax so it is correctly applied: https://ttlc.intuit.com/replies/4770594
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