INVESTMENTS (Tables)

12 Months Ended

Sep. 30, 2015

Investments, All Other Investments [Abstract]

Summary of investments

A summary of Barnwell’s non-current investments is as follows:

	September 30,
	2015		2014
Investment in Kukio Resort land development partnerships	$	6,238,000	$	4,658,000
Investment in residential parcel	—		1,192,000
Investment in leasehold land interest – Lot 4C	50,000		50,000
Total non-current investments	$	6,288,000	$	5,900,000

Summarized financial information for the land development partnerships

Summarized financial information for the Kukio Resort land development partnerships is as follows:

	Year ended		November 27, 2013 -
	September 30, 2015		September 30, 2014
Revenue	$	29,898,000	$	5,114,000
Gross profit	$	13,594,000	$	2,058,000
Net income (loss)	$	7,500,000	$	(1,614,000	)

Summary of Increment I percentage of sales payment revenues received

The following table summarizes the Increment I percentage of sales payment revenues received from KD I:

	Year ended September 30,
	2015			2014
Sale of interest in leasehold land:
Proceeds	$	3,772,000		$	740,000
Fees	(528,000		)	(104,000		)
Revenues – sale of interest in leasehold land, net	$	3,244,000		$	636,000