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.
That's usually the career goal of someone who wishes to pursue philosophy at the graduate level. In fact, most doctoral programs accept only students who wish to teach philosophy. So, the following comments assume that teaching philosophy is a career goal. If you do not have an interest in teaching philosophy (or aren't sure you do), but you do want to study philosophy at the graduate level, you should probably consider MA programs-in which case you may wish to move directly to point (C) below.