I’m pretty sure that Roth IRA distributions count as income for both FAFSA and Profile. I haven’t seen explicit rules saying as much from the Dept. of Education and CSS, but various investing and financial aid websites that I have seen say that this is the case.
It really is a situation where the same income could be counted twice for financial aid purposes in two different years, which doesn’t seem right, but that’s the way it is. If a parent had taken X dollars of income and put it into a savings account instead of a Roth during the reporting year for the student’s freshman year, and then withdrew the money from the account during the reporting year for the student’s senior year, it would only be counted as income once. But make the savings vehicle an IRA instead of a bank account, and it is counted as income twice.