Liabilities / Assets
41st percentile
Higher debt load relative to assets than 41% of similar nonprofits.
EIN 25-0981708 • 501(c)6 • Glen Ellyn, IL
Profile
The institute provides formalized methods of indentifying and promoting critical issues which impact the refractory industry.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
41st percentile
Higher debt load relative to assets than 41% of similar nonprofits.
Liabilities / Revenue
44th percentile
Higher debt load relative to revenue than 44% of similar nonprofits.
Net Margin
46th percentile
Higher net margin than 46% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Assets
Down$704,953
Down $33,324 (-4.5%) from 2023
Liabilities
Down$11,411
Down $32,981 (-74%) from 2023
Net Assets
Down$693,542
Down $343 (-0.0%) from 2023
Revenue
Up$484,614
Up $131,117 (+37%) from 2023
Expenses
Down$473,526
Down $58,810 (-11%) from 2023
Net Income
Up$11,088
Up $189,927 (+106%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The institute provides formalized methods of indentifying and promoting critical issues which impact the refractory industry.
The refractories institute was established by the refractories industry. (see schedule o)
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $701,842 | $646,365 | ▼ $55,477 |
| Cash and Non-Interest-Bearing Accounts | $6,454 | $23,931 | ▲ $17,477 |
| Savings and Temporary Cash Investments | $23,245 | $22,157 | ▼ $1,088 |
| Accounts Receivable | $4,125 | $12,500 | ▲ $8,375 |
| Prepaid Expenses and Deferred Charges | $2,611 | $0 | ▼ $2,611 |
| Total Assets | $738,277 | $704,953 | ▼ $33,324 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $44,392 | $11,411 | ▼ $32,981 |
| Total Liabilities | $44,392 | $11,411 | ▼ $32,981 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $693,885 | $693,542 | ▼ $343 |
| Total Net Assets Fund Balance | $693,885 | $693,542 | ▼ $343 |
| Total Liabilities and Net Assets / Fund Balance | $738,277 | $704,953 | ▼ $33,324 |
| Name | Title |
|---|---|
| Paul Jamieson | Past President |
| Brad Taylor | President |
| Brian Osborne | Vice President |
| Ken Moody | Director |
| Kyle Dupuis | Director |
| Mike Delucia | Director |
| Steve Nock | Director |
| Duane Debastiani | Officer |
| Lou Goltermann | Officer |
| Ross Wilkins | Officer |
| Steven Ashlock | Officer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Thomas Associates INC | Management | 1300 SUMNER AVE, Cleveland, OH 44115 | $226,500 |
| Line Item | Amount |
|---|---|
| Other Expenses | $458,526 |
| Grants and Similar Amounts Paid | $15,000 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | - | - | $226,500 |
| Conferences and Meetings | - | - | - | $130,181 |
| Fees for Services Legal | - | - | - | $43,181 |
| Grants to Domestic Individuals | - | - | - | $15,000 |
| Travel | - | - | - | $14,549 |
| Fees for Services Accounting | - | - | - | $8,235 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $6,454 |
| Insurance | - | - | - | $2,941 |
| Other Expenses | - | - | - | $386 |
| Total Functional Expenses | $0 | $0 | $0 | $473,526 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $473,526 |
| Total Expenses per Audited Statements | $473,526 |
| Total Expenses per Form 990 | $473,526 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The institute is managed by thomas associates, inc., who provides all supporting and management duties.”
“Modification of article iii, section 3.2 (d)”
“The institute membership consists of companies in the refractories industry. Each manufacturer member is allowed to have a seat on the board of directors, but they are not required to be represented, it is their choice. Associate members elect an associate member chair and vice chair. The chair represents the associate members on the executive committee and both the chair and vice chair represent the associate members on the board of directors. All board members have equal voting rights and membership dues are determined based upon revenues of each individual company.”
“The refractories institute holds elections biannually at its spring meeting every two years. All manufacturer members provide a board representative to serve on the board. Each member has an equal vote in the selection of the board of directors and the executive committee and officers of the institute.”
“The form 990 is prepared by an independent accountant and reviewed by staff and the executive manager.”
“Governing documents, policy positions and financial statements are available at the institute's office on request.”
“The mission of the refractories institute is to provide formalized methods of identifying and addressing the critical issues, which severely impact the refractories industry. In support of the primary exempt purpose, the refractories institute promoted the image of the refractories industry as a supplier of products vital to all industry, conducted research to develop and improve methods for testing refractory materials and matters related thereto and other research and testing as may be helpful to the industry and conferred and cooperated with government agencies and other official bodies in the interest of the public and the industry. During the year ended december 31, 2024, the refractories institute provided services to its member companies in the united states, canada, mexico and latin america.”
“The provisions of "accounting for uncertainty in income taxes" prescribe a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The amount recognized is measured as the amount of the benefit that is greater than 50% likely of being realized upon ultimate settlement. The institute recognizes interest and penalties accrued, if any, related to unrecognized tax uncertainties in income tax expense. The institute has determined that there are no material uncertain tax positions.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 44392 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 11411 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 4125 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 12500 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE REFRACTORIES INSTITUTE WAS ESTABLISHED BY THE REFRACTORIES INDUSTRY. (SEE SCHEDULE O) |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MELISSA ALLAY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2162417333 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1300 SUMNER AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CLEVELAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 441152851 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 6454 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 23931 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 1 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 130181 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 226500 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1300 SUMNER AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | CLEVELAND |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 44115 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | THOMAS ASSOCIATES INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MANAGEMENT |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 270650 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 15000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 91324 |
| IRS990/CYOtherExpensesAmt | 0 | 458526 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 122640 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 11088 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 473526 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 484614 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | THE INSTITUTE PROVIDES FORMALIZED METHODS OF IDENTIFYING AND PROMOTING CRITICAL ISSUES WHICH IMPACT THE REFRACTORY INDUSTRY. IN SUPPORT OF THE PRIMARY EXEMPT PURPOSE, THE REFRACTORIES INSTITUTE PROMOTED THE IMAGE OF THE REFRACTORIES INDUSTRY AS A SUPPLIER OF PRODUCTS VITAL TO ALL INDUSTRY, CONDUCTED RESEARCH TO DEVELOP AND IMPROVE METHODS FOR TESTING REFRACTORY MATERIALS AND MATTERS RELATED THERETO AND OTHER RESEARCH AND TESTING AS MAY BE HELPFUL TO THE INDUSTRY AND CONFERRED AND COOPERATED WITH GOVERNMENT AGENCIES AND OTHER OFFICIAL BODIES IN THE INTEREST OF THE PUBLIC AND THE INDUSTRY. DURING THE YEAR ENDED DECEMBER 31, 2022, THE REFRACTORIES INSTITUTE PROVIDED SERVICES TO ITS MEMBER COMPANIES IN THE UNITED STATES, CANADA, MEXICO AND LATIN AMERICA. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8235 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 43181 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 226500 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 6454 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | STEVEN ASHLOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DUANE DEBASTIANI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MIKE DELUCIA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KYLE DUPUIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LOU GOLTERMANN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | PAUL JAMIESON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KEN MOODY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | STEVE NOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | BRIAN OSBORNE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BRAD TAYLOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | ROSS WILKINS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | OFFICER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1951 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 64504 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 15000 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 487196 |
| IRS990/GrossReceiptsAmt | 0 | 907306 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2941 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 26820 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 26820 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 701842 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 646365 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 422692 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 270650 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE INSTITUTE PROVIDES FORMALIZED METHODS OF INDENTIFYING AND PROMOTING CRITICAL ISSUES WHICH IMPACT THE REFRACTORY INDUSTRY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 693885 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 693542 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 64504 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 64504 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -11431 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 693885 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 693542 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 1 |
| IRS990/NondeductibleContriDisclInd | 0 | 1 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | PUBLICATION/PRINTING |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 25589 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 510 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 386 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2611 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | PAUL JAMIESON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEETING REGISTRATIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 122640 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 122640 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 252900 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 15000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 35521 |
| IRS990/PYOtherExpensesAmt | 0 | 517336 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 65076 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -178839 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 532336 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 353497 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 11088 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 23245 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 22157 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 473526 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE PROVISIONS OF "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" PRESCRIBE A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE AMOUNT OF THE BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE INSTITUTE RECOGNIZES INTEREST AND PENALTIES ACCRUED, IF ANY, RELATED TO UNRECOGNIZED TAX UNCERTAINTIES IN INCOME TAX EXPENSE. THE INSTITUTE HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS. |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | SCHOLARSHIPS ARE AVAILABLE TO COLLEGE UNDERGRADUATE OR GRADUATE STUDENTS STUDYING IN NORTH AMERICA WHO WILL BE ENROLLED FULL TIME FOR THE 2025-2026 ACADEMIC YEAR IN PURSUIT OF AN UNDERGRADUATE OR ADVANCED DEGREE IN CERAMIC ENGINEERING, MATERIALS SCIENCE, OR SIMILAR DISCIPLINE. ELIGIBILITY - WE REQUIRE APPLICANTS TO SUBMIT CERTIFIED ACADEMIC TRANSCRIPTS. CERTIFIED ACADEMIC TRANSCRIPTS ARE RETAINED, AND W-9 IS ON FILE FOR THE COLLEGE OR UNIVERSITY TO WHICH FUNDS ARE ISSUED ON BEHALF OF THE STUDENT. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE MISSION OF THE REFRACTORIES INSTITUTE IS TO PROVIDE FORMALIZED METHODS OF IDENTIFYING AND ADDRESSING THE CRITICAL ISSUES, WHICH SEVERELY IMPACT THE REFRACTORIES INDUSTRY. IN SUPPORT OF THE PRIMARY EXEMPT PURPOSE, THE REFRACTORIES INSTITUTE PROMOTED THE IMAGE OF THE REFRACTORIES INDUSTRY AS A SUPPLIER OF PRODUCTS VITAL TO ALL INDUSTRY, CONDUCTED RESEARCH TO DEVELOP AND IMPROVE METHODS FOR TESTING REFRACTORY MATERIALS AND MATTERS RELATED THERETO AND OTHER RESEARCH AND TESTING AS MAY BE HELPFUL TO THE INDUSTRY AND CONFERRED AND COOPERATED WITH GOVERNMENT AGENCIES AND OTHER OFFICIAL BODIES IN THE INTEREST OF THE PUBLIC AND THE INDUSTRY. DURING THE YEAR ENDED DECEMBER 31, 2024, THE REFRACTORIES INSTITUTE PROVIDED SERVICES TO ITS MEMBER COMPANIES IN THE UNITED STATES, CANADA, MEXICO AND LATIN AMERICA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE INSTITUTE IS MANAGED BY THOMAS ASSOCIATES, INC., WHO PROVIDES ALL SUPPORTING AND MANAGEMENT DUTIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MODIFICATION OF ARTICLE III, SECTION 3.2 (D) |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE INSTITUTE MEMBERSHIP CONSISTS OF COMPANIES IN THE REFRACTORIES INDUSTRY. EACH MANUFACTURER MEMBER IS ALLOWED TO HAVE A SEAT ON THE BOARD OF DIRECTORS, BUT THEY ARE NOT REQUIRED TO BE REPRESENTED, IT IS THEIR CHOICE. ASSOCIATE MEMBERS ELECT AN ASSOCIATE MEMBER CHAIR AND VICE CHAIR. THE CHAIR REPRESENTS THE ASSOCIATE MEMBERS ON THE EXECUTIVE COMMITTEE AND BOTH THE CHAIR AND VICE CHAIR REPRESENT THE ASSOCIATE MEMBERS ON THE BOARD OF DIRECTORS. ALL BOARD MEMBERS HAVE EQUAL VOTING RIGHTS AND MEMBERSHIP DUES ARE DETERMINED BASED UPON REVENUES OF EACH INDIVIDUAL COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE REFRACTORIES INSTITUTE HOLDS ELECTIONS BIANNUALLY AT ITS SPRING MEETING EVERY TWO YEARS. ALL MANUFACTURER MEMBERS PROVIDE A BOARD REPRESENTATIVE TO SERVE ON THE BOARD. EACH MEMBER HAS AN EQUAL VOTE IN THE SELECTION OF THE BOARD OF DIRECTORS AND THE EXECUTIVE COMMITTEE AND OFFICERS OF THE INSTITUTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT AND REVIEWED BY STAFF AND THE EXECUTIVE MANAGER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GOVERNING DOCUMENTS, POLICY POSITIONS AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE INSTITUTE'S OFFICE ON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MELISSA ALLAY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE REFRACTORIES INSTITUTE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | REFR |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CIUNI & PANICHI INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 25201 CHAGRIN BLVD 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CLEVELAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 441225683 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2168317171 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-24 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANTHONY J CONSTANTINE CPA |
| ReturnHeader/ReturnTs | 0 | 2025-10-28T08:25:06-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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