My brother and I did this for my dad once and it was a huge hit. We purchased different beers from all over the world, put them into a basket and voila, at home beer tasting. For about a month my dad always had a new beer to look forward to each evening. You could also theme it - choose beer of only one variety or use only local beers from microbreweries. If alcohol isn't an option, you could instead do coffee or tea. Either way, this gift will remind your dad of his adoring kids, every time he takes a sip.
$20 - $150 (Prices Vary)
$12 - $54 at West Elm
If your dad truly does not want anything materialistic, why fight him? Memories are the gift you gave him until you started school and made him hand print stones and construction paper cards. Why not go back to that original gift and spend time with your dad doing something together? Take a sail boat tour, drive to the next town to hit up his favorite burger joint, or go camping and show your dad how much he taught you by pitching the tent and starting the fire yourself.
Whatever you end up doing, have an amazing time with the man who taught you to be the amazing person you are.