Had a similar problem on my TT fins; yep agree with the WD40/CRC advice but do yourself a favour and use the correct size Phillips Screwdriver which is most likely a #3 as you'll reduce the likelihood of slippage and get more force.
Other tricks:
Put the board on something soft like a towel and with a tack hammer tap the top of the screw head with short sharp taps (light taps not thuds)
Sounds crazy but sometimes a screw will move in the tightening direction easier but if it does stop as soon as it moves as you don't want to strip the thread.
If you get any movement go back the other way and keep going back and forth - each time you should get a bit more loosening travel.
Use a hair drier to heat the screw head, ice to cool it down - do this a few times. (careful not to over heat and damage plastic or gelcoat)
On stubborn screws I use a product called Recoil Re-grip but I can't see why something like Jif wouldn't work. Put a drop in the screw head and it reduces slippage from the screw driver. (less slip more force)
Most important, be patient as it will generally loosen just keep trying and don't be heavy handed.
www.bolt.com.au/regrip-15ml-p-2543.html Add-on comment: I'm assuming the screws are stainless steel because I have seen people place steel screws in boards and wonder why the threads are rusted solid. You still might be lucky to remove steel screws but you'll need a hell of a lot more patience and a bit of luck.