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RETIREMENT PLANS (Tables)
 12 Months Ended
Sep. 30, 2020
Retirement Benefits [Abstract]  
Schedule of changes in benefit obligations, fair values of plan assets and reconciliations of the funded status of the retirement plans
The following tables detail the changes in benefit obligations, fair values of plan assets and reconciliations of the funded status of the retirement plans:
 PensionSERPPostretirement Medical
 September 30,
 202020192020201920202019
Change in Projected Benefit Obligation:     
Benefit obligation at beginning of year$10,971,000 $9,164,000 $2,385,000 $2,039,000 $2,633,000 $2,382,000 
Service cost50,000 189,000 3,000 32,000 — — 
Interest cost304,000 372,000 63,000 78,000 80,000 99,000 
Actuarial loss (gain) 504,000 1,426,000 (90,000)236,000 134,000 161,000 
Benefits paid(153,000)(180,000)— — (8,000)(9,000)
Curtailments(1,396,000)— (330,000)— — — 
Benefit obligation at end of year10,280,000 10,971,000 2,031,000 2,385,000 2,839,000 2,633,000 
Change in Plan Assets:      
Fair value of plan assets at beginning of year10,192,000 10,012,000 — — — — 
Actual return on plan assets1,012,000 245,000 — — — — 
Employer contributions— 115,000 — — 8,000 9,000 
Benefits paid(153,000)(180,000)— — (8,000)(9,000)
Fair value of plan assets at end of year11,051,000 10,192,000 — — — — 
Funded status$771,000 $(779,000)$(2,031,000)$(2,385,000)$(2,839,000)$(2,633,000)
Schedule of amounts recognized in the consolidated balance sheets
 PensionSERPPostretirement Medical
 September 30,
 202020192020201920202019
Amounts recognized in the Consolidated Balance Sheets: 
Noncurrent assets$771,000 $— $— $— $— $— 
Current liabilities— — (32,000)(2,000)(9,000)(10,000)
Noncurrent liabilities— (779,000)(1,999,000)(2,383,000)(2,830,000)(2,623,000)
Net amount$771,000 $(779,000)$(2,031,000)$(2,385,000)$(2,839,000)$(2,633,000)
Amounts recognized in accumulated other comprehensive loss (income) before income taxes: 
Net actuarial loss$1,681,000 $2,939,000 $72,000 $497,000 $721,000 $667,000 
Prior service cost (credit)— 54,000 — (54,000)— — 
Accumulated other comprehensive loss$1,681,000 $2,993,000 $72,000 $443,000 $721,000 $667,000 
Schedule of amounts recognized in accumulated other comprehensive (loss) income
 PensionSERPPostretirement Medical
 September 30,
 202020192020201920202019
Amounts recognized in the Consolidated Balance Sheets: 
Noncurrent assets$771,000 $— $— $— $— $— 
Current liabilities— — (32,000)(2,000)(9,000)(10,000)
Noncurrent liabilities— (779,000)(1,999,000)(2,383,000)(2,830,000)(2,623,000)
Net amount$771,000 $(779,000)$(2,031,000)$(2,385,000)$(2,839,000)$(2,633,000)
Amounts recognized in accumulated other comprehensive loss (income) before income taxes: 
Net actuarial loss$1,681,000 $2,939,000 $72,000 $497,000 $721,000 $667,000 
Prior service cost (credit)— 54,000 — (54,000)— — 
Accumulated other comprehensive loss$1,681,000 $2,993,000 $72,000 $443,000 $721,000 $667,000 
Schedule of weighted-average assumptions used to determine benefit obligations and net periodic benefit (income) costs
The following table presents the weighted-average assumptions used to determine benefit obligations and net benefit (income) costs:
 PensionSERPPostretirement Medical
                   Year ended September 30,
 202020192020201920202019
Assumptions used to determine fiscal year-end benefit obligations:  
Discount rate2.54%3.06%2.54%3.06%2.54%3.06%
Rate of compensation increaseN/A4.00%N/A4.00%N/AN/A
Assumptions used to determine net benefit costs (years ended):   
Discount rate
3.06% / 3.15%*
4.15%
3.06% / 3.15%*
4.15%3.06%4.15%
Expected return on plan assets6.50%6.50%N/AN/AN/AN/A
Rate of compensation increase4.00%4.00%4.00%4.00%N/AN/A
_______________________________________________
*      3.06% as of September 30, 2019 and 3.15% as of December 31, 2019 remeasurement.
Schedule of components of net periodic benefit (income) cost
The components of net periodic benefit (income) cost are as follows:
 PensionSERPPostretirement Medical
 Year ended September 30,
 202020192020201920202019
Net periodic benefit (income) cost for the year: 
Service cost$50,000 $189,000 $3,000 $32,000 $— $— 
Interest cost304,000 372,000 63,000 78,000 80,000 99,000 
Expected return on plan assets(680,000)(648,000)— — — — 
Amortization of prior service cost (credit)1,000 6,000 (1,000)(6,000)— — 
Amortization of net actuarial loss 35,000 2,000 5,000 — 80,000 53,000 
Curtailment cost (income)53,000 — (53,000)— — — 
Net periodic benefit (income) cost$(237,000)$(79,000)$17,000 $104,000 $160,000 $152,000 
Schedule of amounts that are estimated to be amortized from accumulated other comprehensive loss into net periodic benefit (income) cost in the next fiscal year
The amounts that are estimated to be amortized from accumulated other comprehensive loss into net periodic benefit (income) cost in the next fiscal year are as follows:
PensionSERPPostretirement
Medical
Prior service cost (credit)$— $— $— 
Net actuarial loss 39,000 — 94,000 
 $39,000 $— $94,000 
Schedule of benefits expected to be paid under the retirement plans
The benefits expected to be paid under the retirement plans as of September 30, 2020 are as follows:
PensionSERPPostretirement
Medical
Expected Benefit Payments:   
Fiscal year ending September 30, 2021$272,000 $32,000 $9,000 
Fiscal year ending September 30, 2022$391,000 $63,000 $20,000 
Fiscal year ending September 30, 2023$455,000 $90,000 $33,000 
Fiscal year ending September 30, 2024$517,000 $117,000 $50,000 
Fiscal year ending September 30, 2025$508,000 $116,000 $69,000 
Fiscal years ending September 30, 2026 through 2030$2,653,000 $590,000 $391,000 
Schedule of assumed health care cost trend rates related to the measurement of postretirement medical obligations
The following table provides the assumed health care cost trend rates related to the measurement of Barnwell’s postretirement medical obligations.
 Year ended September 30,
 20202019
Health care cost trend rates assumed for next year6.75%7.00%
Ultimate cost trend rate5.00%5.00%
Year that the rate reaches the ultimate trend rate20282028
Schedule of effects of one-percentage-point change in the assumed health care cost trend rates A one-percentage-point change in the assumed health care cost trend rates would have the following effects:
1-Percentage
Point Increase		1-Percentage
Point (Decrease)
Effect on total service and interest cost components$18,000 $(14,000)
Effect on accumulated postretirement benefit obligations$620,000 $(488,000)
Schedule of year-end target allocation, by asset category, and the actual asset allocations
The Company’s year-end target allocation, by asset category, and the actual asset allocations were as follows:
 
 TargetSeptember 30,
Asset CategoryAllocation20202019
Cash and other
0% - 15%
—%—%
Fixed income securities
25% - 55%
52%38%
Equity securities
40% - 60%
48%62%
Schedule of pension plan assets at fair value
The following tables set forth by level, within the fair value hierarchy, pension plan assets at their fair value:
  Fair Value Measurements Using:
Carrying
Amount
as of
September 30,
2020		Quoted
Prices in
Active
Markets
(Level 1)		Significant
Other
Observable
Inputs
(Level 2)		Significant
Unobservable
Inputs
(Level 3)
Financial Assets:    
Corporate bonds$1,000 $1,000 $— $— 
Fixed income exchange-traded funds5,762,000 5,762,000 — — 
Equity securities exchange-traded funds352,000 352,000 — — 
Equities4,936,000 4,936,000 — — 
Total$11,051,000 $11,051,000 $— $— 
  Fair Value Measurements Using:
 Carrying
Amount
as of
September 30,
2019		Quoted
Prices in
Active
Markets
(Level 1)		Significant
Other
Observable
Inputs
(Level 2)		Significant
Unobservable
Inputs
(Level 3)
Financial Assets:    
Cash$4,000 $4,000 $— $— 
Corporate bonds1,000 1,000 — — 
Fixed income exchange-traded funds3,859,000 3,859,000 — — 
Equity securities exchange-traded funds547,000 547,000 — — 
Equities5,781,000 5,781,000 — — 
Total$10,192,000 $10,192,000 $— $—