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.
To develop your Sport Coaching Philosophy it is important to first have an understanding of the non-negotiable values within your coaching role. Every Coach has certain things they never compromise on. If a Coach values quality, they will never let their athletes sacrifice technique.