If the money is for room and board then it would be considered rental income. Report the income and related expenses, however if you are not renting at what is considered fair rental value (TurboTax can help you with that when you prepare your return), then the expenses will be limited to the rental income. Answer all the questions and TurboTax will handle and limitations required.
If any money is received for providing care, this would be considered self employment, or wages if a W-2 was received.