Do I have to claim "rent" paid by mom on my taxes as income?

My mom is 80 and has Alzheimer's.  She has lived with me for the last 3 years.  I just started pulling "rent" money from her personal account to help offset the expenses for her.  I have been paying her co-pays, prescriptions, clothing, food, etc.  When my personal income dropped 52% I had to start pulling money from her to cover expenses, on top of the ones listed above there is utilities that have increased, etc.
Between her social security and retirement monies every month, she doesn't qualify as a dependent.