What we have are various phenomenon that we attempt to classify. Some would like there to be one meta category we can lump everything into. That's typically called material or physical. But it could also be labelled ideal or mental, from a different categorization scheme.
The problem we've had so far is that some phenomena are not easily placed into the one all-encompassing meta category. It would be easier for us conceptually if we could make it all fit, but we haven't quite succeeded so far.