If you withdrew the excess, plus any earnings, by the due date of your income tax return, you must include the earnings in your income in the year you received the distribution even if you used it to pay qualified medical expenses.
A coaching philosophy is a statement of what you value and how you will approach your coaching role. It covers your purpose as a coach and how you will approach player development and winning. Your coaching philosophy consists of your major objectives and the beliefs and principles that you adhere to in order to achieve your objectives.
8 core principles in developing a coaching philosophy. This is an excerpt from Coaching Track & Field Successfully by Mark Guthrie. The coaching philosophy you choose is central to how you define your career and how your team functions in practices and competitive situations. The coaching philosophy is the foundation of your program; it not only guides you and your staff, but it also sets the stage for the athletes on your team.