。
She's considerate of others.
Literal
She [topic-は] others [toward-に] consideration [subject-が] exists.
思いやり ('consideration, thoughtfulness, compassion, empathy') is one of those culturally weighty words: it captures the Japanese ideal of anticipating someone's feelings and acting accordingly without being asked, much like おもてなし captures the hospitality version. The construction ~に思いやりがある ('has consideration toward X') uses ある in the 'have a quality' sense — Japanese describes inherent qualities through the [topic]に[noun]がある frame.