Stipend from Assisted Living Facility

[bayareablues]

I receive a stipend from the foundation associated with my mother's assisted living facility(non-profit hosp).  Her assisted living monthly fees are $3200 out of pocket, and would be $4400 without the stipend. 

The $3200 plus all of her other expenses still exceed her income.  Any recommendations on how this should be reported?  Should I report it, or simply list the cost as $3200 out-of-pocket?  I am fairly certain the administrator would complete the form any way that I request.....however you never know. 

Any suggestions on how to handle this item?