I've read sentences like this so many times where people imply that they are 'not making a profit'. It is still income that needs to be reported at tax time.
Take someone who is renting a separate apartment and the apartment costs them $10,000 annually because of their mortgage, property taxes, utilities, insurance, permits, maintenance, condo fees, landscaping etc. etc. etc. - even if their rental income is $9,999 it still has to be disclosed as income.
Having a rental at $5,000 per month with a spare room, and needing 'help' to pay that rent doesn't sound economically sound to me.