Not-for-profit rental income and expenses are not reported on Schedule E.
From IRS Publication 527, page 16:
Where to report. Report your not-for-profit rental income on Schedule 1 (Form 1040), line 8i. If you itemize your deductions, include your mortgage interest and mortgage insurance premiums (if you use the property as your main home or second home), real estate taxes, and casualty losses from your not-for-profit rental activity when figuring the amount you can deduct on Schedule A.
https://www.irs.gov/pub/irs-pdf/p527.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
