Defined Benefit (Pension) · DOL Form 5500 · 2024

Cornerstone Bank Pension Plan

Data updated 2026-08-25

$14M
Total assets Small plan by assets
45
Participants Small participant base
63rd
Percentile by assets National rank
$304,466
Avg per participant High balance/head
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Official DOL plan name: Sbera Pension Plan as Adopted by Spencer Savings Bank · Sponsored by Cornerstone Bank · Massachusetts · Finance & Insurance

$14M in assets, 45 participants

Cornerstone Bank's Sbera Pension Plan as Adopted by Spencer Savings Bank reported $14M in total assets and 45 participants in its 2024 DOL Form 5500 filing, ranking in the 63rd percentile by assets among filed plans. Figures are as reported by the plan sponsor to the Department of Labor, not audited or endorsed by PlainRetire.

  • #3,971 in Finance & Insurance (8,549 peers)

Cornerstone Bank multi-year trail

Cornerstone Bank's plans moved +24.2% in assets from 2022 to 2024; this filing shows Sbera Pension Plan as Adopted by Spencer Savings Bank at $14M / 45 participants.

#3,971
in Finance & Insurance (8,549 peers)
-11.0%
assets change YoY

The plan reported a net loss of $2M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

Sbera Pension Plan as Adopted by Spencer Savings Bank's mid-pack asset rank among Finance & Insurance and all filers

Sbera Pension Plan as Adopted by Spencer Savings Bank vs every filed plan by assets

End-of-year total assets · plan year 2024 · DOL Form 5500

$13,700,986 Top 37% higher than 63% of 123,620 filed plans

This plan $0 $2,050,000,000 every filed plan with reported assets, bucketed by value

Dashed line + filled bar = this entry, among filed plans.

Source U.S. Department of Labor Form 5500 filings (EBSA) · plan year 2024

Sbera Pension Plan as Adopted by Spencer Savings Bank among smaller filed plans by headcount

Plan-year 2024 Form 5500 filings with a reported participant count, partitioned by headcount band, not by assets. Sbera Pension Plan as Adopted by Spencer Savings Bank is a small filing (45 participants) on this national headcount ladder.

What changed between DOL Form 5500 filings

plan year 2023 → plan year 2024

  • Sbera Pension Plan as Adopted by Spencer Savings Bank reported net income fell from $301K in the plan year 2023 filing to -$2M in the plan year 2024 filing.
  • Sbera Pension Plan as Adopted by Spencer Savings Bank reported participants rose from 35 in the plan year 2023 filing to 45 in the plan year 2024 filing.
  • Sbera Pension Plan as Adopted by Spencer Savings Bank end-of-year assets fell from $15M in the plan year 2023 filing to $14M in the plan year 2024 filing.

See the national 2023→2024 release diff →

EBSA filing schedule strip

Filing strip 041856390 · Cornerstone Bank PY 2024 · Defined Benefit (Pension)

Sbera Pension Plan as Adopted by Spencer Savings Bank · $14M · 45 · 63rd

  • BOOK $14M
  • BOOK 45
  • BOOK 63rd
  • BOOK Defined Benefit (Pension)
  • BOOK near Retirement Plan for Salaried Employees of New York City Ballet, Inc.
  • BOOK ind #3971

Stamps derive from this plan's Form 5500 line items (assets, participants, type, EIN, cohort placement) - not a quality rating of the sponsor. Read with Finance & Insurance retirement plans → · Plans in Massachusetts →

Sbera Pension Plan as Adopted by Spencer Savings Bank in the asset neighbourhood

Arnot Ogden Medical Center Pension Plan for AFL-CIO Local 111Arnot Ogden Medical Center P…$14MSbera Pension Plan as Adopted by Spencer Savings BankSbera Pension Plan as Adopte…$14MRetirement Plan for Salaried Employees of New York City Ballet, Inc.Retirement Plan for Salaried…$14MCarr Allison Cash Balance PlanCarr Allison Cash Balance Pl…$14MSheet Metal Workers Local 441 Supplemental Pension PlanSheet Metal Workers Local 44…$14M
End-of-year total assets ($M) among Sbera Pension Plan as Adopted by Spencer Savings Bank and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2024.

Cornerstone Bank multi-year asset trail

Sponsor-wide plan assets over time

All Cornerstone Bank plans reported in each filing year

Latest sponsor-wide plan assets
$47M 24.241143182945944% vs 2022
2024 filing year
$35M$40M$45M$50M 202220232024 $37.9M $47.1M ▲ +24.2%
Year Plans Participants Total Assets
2022 3 222 $38M
2023 3 222 $45M
2024 2 219 $47M

Cornerstone Bank filing trail (2024)

Total Assets (Beginning of Year)$15M
Net Assets (End of Year)$14M
Net Income-$2M
Employer EIN041856390
Plan Effective Date1989-11-01
Filing StatusFILING RECEIVED

Nearby Defined Benefit (Pension) Plans in Massachusetts

Peer Defined Benefit (Pension) plans, same state, same plan type, ranked by total assets.

Sbera Pension Plan as Adopted by Spencer Savings Bank vs. nearby Defined Benefit (Pension) plans in Massachusetts, assets vs. participants Scatter plot of 6 data points. -20000020000400006000080000 -5051015 Total assets ($B) Participants Sbera Pension Plan as Adopted by Spencer Savings Bank, Total assets ($B): 0.013700986 · Participants: 45Sbera Pension Plan as Adopted by Spencer Savings BankConsolidated Cash Balance Program of Mass General Brigham and Member Organizations, Total assets ($B): 11.586293172 · Participants: 60621Consolidated Cash Balance Program of Mass General Brigham and Member OrganizationsNew England Teamsters Pension Fund, Total assets ($B): 9.093299462 · Participants: 21577New England Teamsters Pension FundLiberty Mutual Retirement Benefit Plan, Total assets ($B): 6.250686483 · Participants: 34910Liberty Mutual Retirement Benefit PlanMassachusetts Institute of Technology Basic Retirement Plan, Total assets ($B): 5.888715533 · Participants: 12533Massachusetts Institute of Technology Basic Retirement PlanN. Atlantic States Carp. Pension Fund, Total assets ($B): 5.086051556 · Participants: 16946N. Atlantic States Carp. Pension Fund
Sbera Pension Plan as Adopted by Spencer Savings Bank vs. nearby Defined Benefit (Pension) plans in Massachusetts, assets vs. participants

Sbera Pension Plan as Adopted by Spencer Savings Bank's out-of-state Defined Benefit (Pension) peers by assets and headcount

Outside Massachusetts, the nearest Defined Benefit (Pension) by assets is Retirement Plan for Salaried Employees of New York City Ballet, Inc. in NY ($14M); by covered participants it is Employee Benefits Plan of Cp Rochester in NY (45 participants). Same-state nearby plans are listed separately above.

Similar participant headcount

Nearest other-state filings by covered participants (45 participants); asset peers above are excluded.

DOL Form 5500 plan year 2024. Asset totals can differ widely at the same headcount; neither axis is a quality rating.

Frequently Asked Questions

How did Sbera Pension Plan as Adopted by Spencer Savings Bank assets move in 2024?
Sbera Pension Plan as Adopted by Spencer Savings Bank pulled back noticeably - down 11.0% during 2024, from $15M to $14M. Reported net income was -$2M.
How have Cornerstone Bank plan assets changed over time?
Across 3 plan years on file (2022-2024), Cornerstone Bank's sponsor-wide assets grew 24.2%, from $38M to $47M.
Which Defined Benefit (Pension) plans are similar in size to Sbera Pension Plan as Adopted by Spencer Savings Bank?
Among Defined Benefit (Pension) plans in other states, the closest by assets is Retirement Plan for Salaried Employees of New York City Ballet, Inc. in NY ($14M, 49 participants).
Which Defined Benefit (Pension) plans cover a similar participant headcount to Sbera Pension Plan as Adopted by Spencer Savings Bank?
Among Defined Benefit (Pension) plans in other states, the closest by covered participants is Employee Benefits Plan of Cp Rochester in NY (45 participants, N/A in assets).