Reconciliation of Financial Statements to Form 5500 - Reconciliation of net assets (Details) - Covista Retirement Plan (the "Plan") - USD ($) |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
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| Reconciliation of net assets | |||
| Net assets available for benefits per the financial statements | $ 706,346,972 | $ 612,693,441 | $ 540,609,235 |
| Deemed participant loans | (616,390) | (628,335) | |
| Adjustment for participant and employer contributions receivable allocated to participant accounts | (2,693,127) | (2,371,231) | |
| Net assets available for benefits per Form 5500 | $ 703,037,455 | $ 609,693,875 |
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- Definition Amount of net asset available for benefit as reported in Form 5500 caption for employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). Form 5500 is form provided by Department of the Treasury, Internal Revenue Service (IRS); Department of Labor (DOL), Employee Benefit Security Administration (EBSA); and Pension Benefit Guaranty Corporation (PBGC). Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References No definition available.
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- Definition Amount of asset less liability available to pay benefit of participant in employee stock purchase, saving, or similar plan (employee benefit plan (EBP)), including, but not limited to, aggregation of participants' individual account balances. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of current value in excess of (less than) contract value of investment held by employee stock purchase, saving, or similar plan (employee benefit plan (EBP)) to reconcile net asset available for benefit per financial statement to Form 5500 caption. Form 5500 is form provided by Department of the Treasury, Internal Revenue Service (IRS); Department of Labor (DOL), Employee Benefit Security Administration (EBSA); and Pension Benefit Guaranty Corporation (PBGC). Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of deemed distribution to participant in employee stock purchase, saving, or similar plan (employee benefit plan (EBP)) to reconcile note receivable from participant per financial statement to Form 5500 caption. Form 5500 is form provided by Department of the Treasury, Internal Revenue Service (IRS); Department of Labor (DOL), Employee Benefit Security Administration (EBSA); and Pension Benefit Guaranty Corporation (PBGC). Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Details
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