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RETIREMENT PLANS (Tables) | 12 Months Ended
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Sep. 30, 2016
Compensation and Retirement Disclosure [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:
| Pension |  | SERP |  | Postretirement Medical
| September 30,
| 2016 |  | 2015 |  | 2016 |  | 2015 |  | 2016 |  | 2015
Change in Projected Benefit Obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year | $ | 8,683,000 |  |  | $ | 8,299,000 |  |  | $ | 1,900,000 |  |  | $ | 1,767,000 |  |  | $ | 1,319,000 |  |  | $ | 1,227,000 |
Service cost | 261,000 |  |  | 256,000 |  |  | 68,000 |  |  | 62,000 |  |  | — |  |  | — |
Interest cost | 364,000 |  |  | 356,000 |  |  | 86,000 |  |  | 77,000 |  |  | 56,000 |  |  | 52,000 |
Actuarial loss | 953,000 |  |  | 110,000 |  |  | 318,000 |  |  | — |  |  | 1,111,000 |  |  | 40,000 |
Benefits paid | (206,000 | ) |  | (326,000 | ) |  | (6,000 | ) |  | (6,000 | ) |  | — |  |  | — |
Administrative expenses paid | — |  |  | (12,000 | ) |  | — |  |  | — |  |  | — |  |  | — |
Benefit obligation at end of year | 10,055,000 |  |  | 8,683,000 |  |  | 2,366,000 |  |  | 1,900,000 |  |  | 2,486,000 |  |  | 1,319,000 |
Change in Plan Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year | 6,488,000 |  |  | 7,022,000 |  |  | — |  |  | — |  |  | — |  |  | — |
Actual return (loss) on plan assets | 813,000 |  |  | (446,000 | ) |  | — |  |  | — |  |  | — |  |  | — |
Employer contributions | 1,100,000 |  |  | 250,000 |  |  | 6,000 |  |  | 6,000 |  |  | — |  |  | — |
Benefits paid | (206,000 | ) |  | (326,000 | ) |  | (6,000 | ) |  | (6,000 | ) |  | — |  |  | — |
Administrative expenses paid | — |  |  | (12,000 | ) |  | — |  |  | — |  |  | — |  |  | — |
Fair value of plan assets at end of year | 8,195,000 |  |  | 6,488,000 |  |  | — |  |  | — |  |  | — |  |  | — |
Funded status | $ | (1,860,000 | ) |  | $ | (2,195,000 | ) |  | $ | (2,366,000 | ) |  | $ | (1,900,000 | ) |  | $ | (2,486,000 | ) |  | $ | (1,319,000 | )
Schedule of amounts recognized in the consolidated balance sheets |
| Pension |  | SERP |  | Postretirement Medical
| September 30,
| 2016 |  | 2015 |  | 2016 |  | 2015 |  | 2016 |  | 2015
Amounts recognized in the Consolidated Balance Sheets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities | $ | — |  |  | $ | — |  |  | $ | (5,000 | ) |  | $ | (5,000 | ) |  | $ | — |  |  | $ | — |
Noncurrent liabilities | (1,860,000 | ) |  | (2,195,000 | ) |  | (2,361,000 | ) |  | (1,895,000 | ) |  | (2,486,000 | ) |  | (1,319,000 | )
Net amount | $ | (1,860,000 | ) |  | $ | (2,195,000 | ) |  | $ | (2,366,000 | ) |  | $ | (1,900,000 | ) |  | $ | (2,486,000 | ) |  | $ | (1,319,000 | )
Amounts recognized in accumulated other comprehensive loss (income) before income taxes: |  |  |
Net actuarial loss (gain) | $ | 3,521,000 |  |  | $ | 3,038,000 |  |  | $ | 797,000 |  |  | $ | 506,000 |  |  | $ | 1,001,000 |  |  | $ | (110,000 | )
Prior service cost (credit) | 70,000 |  |  | 77,000 |  |  | (70,000 | ) |  | (76,000 | ) |  | — |  |  | — |
Accumulated other comprehensive loss (income) | $ | 3,591,000 |  |  | $ | 3,115,000 |  |  | $ | 727,000 |  |  | $ | 430,000 |  |  | $ | 1,001,000 |  |  | $ | (110,000 | )
Schedule of amounts recognized in accumulated other comprehensive (loss) income |
| Pension |  | SERP |  | Postretirement Medical
| September 30,
| 2016 |  | 2015 |  | 2016 |  | 2015 |  | 2016 |  | 2015
Amounts recognized in the Consolidated Balance Sheets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities | $ | — |  |  | $ | — |  |  | $ | (5,000 | ) |  | $ | (5,000 | ) |  | $ | — |  |  | $ | — |
Noncurrent liabilities | (1,860,000 | ) |  | (2,195,000 | ) |  | (2,361,000 | ) |  | (1,895,000 | ) |  | (2,486,000 | ) |  | (1,319,000 | )
Net amount | $ | (1,860,000 | ) |  | $ | (2,195,000 | ) |  | $ | (2,366,000 | ) |  | $ | (1,900,000 | ) |  | $ | (2,486,000 | ) |  | $ | (1,319,000 | )
Amounts recognized in accumulated other comprehensive loss (income) before income taxes: |  |  |
Net actuarial loss (gain) | $ | 3,521,000 |  |  | $ | 3,038,000 |  |  | $ | 797,000 |  |  | $ | 506,000 |  |  | $ | 1,001,000 |  |  | $ | (110,000 | )
Prior service cost (credit) | 70,000 |  |  | 77,000 |  |  | (70,000 | ) |  | (76,000 | ) |  | — |  |  | — |
Accumulated other comprehensive loss (income) | $ | 3,591,000 |  |  | $ | 3,115,000 |  |  | $ | 727,000 |  |  | $ | 430,000 |  |  | $ | 1,001,000 |  |  | $ | (110,000 | )
Schedule of weighted-average assumptions used to determine benefit obligations and net periodic benefit costs | The following table presents the weighted-average assumptions used to determine benefit obligations and net benefit costs:
| Pension |  | SERP |  | Postretirement Medical
| Year ended September 30,
| 2016 |  | 2015 |  | 2016 |  | 2015 |  | 2016 |  | 2015
Assumptions used to determine fiscal year-end benefit obligations: |  |  |  |  |  |  |  |
Discount rate | 3.50% |  | 4.25% |  | 3.50% |  | 4.25% |  | 3.50% |  | 4.25%
Rate of compensation increase | 4.00% |  | 4.00% |  | 4.00% |  | 4.00% |  | N/A |  | N/A
Assumptions used to determine net benefit costs (years ended): |  |  |  |  |  |
Discount rate | 4.25% |  | 4.25% |  | 4.25% |  | 4.25% |  | 4.25% |  | 4.25%
Expected return on plan assets | 7.00% |  | 7.00% |  | N/A |  | N/A |  | N/A |  | N/A
Rate of compensation increase | 4.00% |  | 4.00% |  | 4.00% |  | 4.00% |  | N/A |  | N/A
Schedule of components of net periodic benefit cost | The components of net periodic benefit cost are as follows:
| Pension |  | SERP |  | Postretirement Medical
| Year ended September 30,
| 2016 |  | 2015 |  | 2016 |  | 2015 |  | 2016 |  | 2015
Net periodic benefit cost for the year: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost | $ | 261,000 |  |  | $ | 256,000 |  |  | $ | 68,000 |  |  | $ | 62,000 |  |  | $ | — |  |  | $ | — |
Interest cost | 364,000 |  |  | 356,000 |  |  | 86,000 |  |  | 77,000 |  |  | 56,000 |  |  | 52,000 |
Expected return on plan assets | (484,000 | ) |  | (500,000 | ) |  | — |  |  | — |  |  | — |  |  | — |
Amortization of prior service cost (credit) | 5,000 |  |  | 5,000 |  |  | (5,000 | ) |  | (5,000 | ) |  | — |  |  | — |
Amortization of net actuarial loss (gain) | 141,000 |  |  | 86,000 |  |  | 27,000 |  |  | 24,000 |  |  | — |  |  | (5,000 | )
Net periodic benefit cost | $ | 287,000 |  |  | $ | 203,000 |  |  | $ | 176,000 |  |  | $ | 158,000 |  |  | $ | 56,000 |  |  | $ | 47,000 |
Schedule of amounts that are estimated to be amortized from accumulated other comprehensive loss into net periodic benefit cost in the next fiscal year | The amounts that are estimated to be amortized from accumulated other comprehensive loss into net periodic benefit cost in the next fiscal year are as follows:
| Pension |  | SERP |  | Postretirement Medical
Prior service cost (credit) | $ | 5,000 |  |  | $ | (5,000 | ) |  | $ | — |
Net actuarial loss | 163,000 |  |  | 36,000 |  |  | 188,000 |
| $ | 168,000 |  |  | $ | 31,000 |  |  | $ | 188,000 |
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, 2016 are as follows:
| Pension |  | SERP |  | Postretirement Medical
Expected Benefit Payments: |  |  |  |  |  |  |  |
Fiscal year ending September 30, 2017 | $ | 279,000 |  |  | $ | 5,000 |  |  | $ | — |
Fiscal year ending September 30, 2018 | $ | 298,000 |  |  | $ | 4,000 |  |  | $ | 42,000 |
Fiscal year ending September 30, 2019 | $ | 284,000 |  |  | $ | 3,000 |  |  | $ | 44,000 |
Fiscal year ending September 30, 2020 | $ | 389,000 |  |  | $ | 72,000 |  |  | $ | 39,000 |
Fiscal year ending September 30, 2021 | $ | 413,000 |  |  | $ | 73,000 |  |  | $ | 72,000 |
Fiscal years ending September 30, 2022 through 2026 | $ | 2,511,000 |  |  | $ | 642,000 |  |  | $ | 413,000 |
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,
| 2016 |  | 2015
Health care cost trend rates assumed for next year | 7.75% |  | 8.0%
Ultimate cost trend rate | 5.0% |  | 5.0%
Year that the rate reaches the ultimate trend rate | 2028 |  | 2028
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 | $ | 11,000 |  |  | $ | (9,000 | )
Effect on accumulated postretirement benefit obligations | $ | 527,000 |  |  | $ | (416,000 | )
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:
| Target |  | September 30,
Asset Category | Allocation |  | 2016 |  | 2015
Cash and other | 0% - 30% |  | 7% |  | 9%
Fixed income securities | 20% - 60% |  | 23% |  | 22%
Equity securities | 30% - 70% |  | 70% |  | 69%
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, 2016 |  | Quoted Prices in Active Markets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Financial Assets: |  |  |  |  |  |  |  |  |  |  |
Cash | $ | 571,000 |  |  | $ | 571,000 |  |  | $ | — |  |  | $ | — |
Corporate bonds | 316,000 |  |  | 316,000 |  |  | — |  |  | — |
Fixed income exchange-traded funds | 1,414,000 |  |  | 1,414,000 |  |  | — |  |  | — |
Preferred securities | 184,000 |  |  | 184,000 |  |  | — |  |  | — |
Equity securities exchange-traded funds | 818,000 |  |  | 818,000 |  |  | — |  |  | — |
Equities | 4,892,000 |  |  | 4,892,000 |  |  | — |  |  | — |
Total | $ | 8,195,000 |  |  | $ | 8,195,000 |  |  | $ | — |  |  | $ | — |
|  |  | Fair Value Measurements Using:
| Carrying Amount as of September 30, 2015 |  | Quoted Prices in Active Markets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Financial Assets: |  |  |  |  |  |  |  |  |  |  |
Cash | $ | 621,000 |  |  | $ | 621,000 |  |  | $ | — |  |  | $ | — |
Corporate bonds | 354,000 |  |  | 354,000 |  |  | — |  |  | — |
Fixed income exchange-traded funds | 819,000 |  |  | 819,000 |  |  | — |  |  | — |
Preferred securities | 230,000 |  |  | 230,000 |  |  | — |  |  | — |
Equity securities exchange-traded funds | 764,000 |  |  | 764,000 |  |  | — |  |  | — |
Equities | 3,700,000 |  |  | 3,700,000 |  |  | — |  |  | — |
Total | $ | 6,488,000 |  |  | $ | 6,488,000 |  |  | $ | — |  |  | $ | — |

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