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Spok Holdings, Inc.

spok · NASDAQ Healthcare
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Ticker spok
Exchange NASDAQ
Sector Healthcare
Industry Medical - Healthcare Information Services
Employees 418
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FY2018 Annual Report · Spok Holdings, Inc.
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Making care 
collaboration easier.

18

ANNUAL REPORT

Spok delivers clinical information to 
care teams when and where it matters 
most to improve patient outcomes.  

All of the organizations on the  
U.S. News & World Report’s 2018-19 
Best Hospitals Honor Roll  
rely on Spok. 

© 2019 Spok, Inc. Spok is a trademark of Spok Holdings, Inc. Spok Care Connect and Spok Mobile are trademarks 
of Spok, Inc. Other names and trademarks may be the property of their respective owners.

A message from the President and Chief Executive Officer

To Our Stockholders:

In 2018 Spok made substantial progress 
accelerating Spok Care Connect® platform 
development. We aligned our resources 
and focus where needed most to increase 
the Company’s long-term growth potential. 
We successfully completed the third year 
of our five-year transformation plan, and we 
believe we are well-positioned for continued 
progress throughout 2019. 

Before I talk about our many achievements 
in 2018, I want to underscore where we are 
strategically, with respect to our business 
plan and outlook. For the past few years we 
have laid out a strategy where Spok would 
pivot from a telecommunications company 
to a provider of clinical communication 
software solutions, with an initial primary 
focus on the North American healthcare 
market. That transformation included 
substantial investment in the evolution 

of our Spok Care Connect platform.  I 
am pleased to inform you that our 
transformation is on track, and we continue 
to see the benefits from investments in our 
software solutions platform.

This transformation marked a shift in our 
strategic direction for healthcare, our largest 
customer segment. Spok’s five-year plan 
signaled a very intentional move from 
offering our customers “point”, or single-
product, solutions for call center software, 
alarm management, and secure messaging 
to offering them a single integrated 
platform. We believe this approach is the 
right use of our capital and will create 
sustainable and long-term value for our 
stockholders, as Spok takes advantage of 
the large opportunity in the U.S. healthcare 
market. 

“Our strategy is simple: Create beautiful software that 
delights our customers, retain our wireless subscribers and 
revenue for as long as possible, and demonstrate a path 
to long-term top line growth and profitability. For the past 
few years we have laid out a strategy where Spok would 
pivot from a telecommunications company to a provider of 
software solutions. Let me take this opportunity to thank 
our investors for joining us in this ongoing transformation 
and for your continued support.”

– Vincent D. Kelly
President and Chief Executive Officer

Late in 2018, the introduction of that 
platform was well-received by over 150 of 
our customers at Spok’s annual Connect 
Conference. This year we continued to 
build on our industry-leading reputation 
when we publicly introduced the evolution 
of the Spok Care Connect platform at the 
HIMSS19 conference in Orlando.  The 
announcement and our progress were 
incredibly well received, and we continue to 
get positive feedback on it.

Let me take this opportunity to thank our 
investors for joining us in this ongoing 
transformation and for your continued 
support. We are a company with the 
majority of our revenues still coming from 
our wireless paging base. We believe this 
will change over time as software revenue 

increases exceed the continuing decline in 
wireless revenue and as we move from a 
flat top line to a growing top and bottom line 
over time.  

While our wireless base has slowed in its 
year-over-year erosion and outperforms 
our own forecasts on a regular basis, we 
still believe it will continue to shrink over 
time and that we need to invest in the 
growth potential of our healthcare software 
initiative.  However, in the near-term, let 
me reiterate that our wireless revenue 
base is key to our strategic footprint 
and transformation as it gives us the 
financial flexibility to invest in our software 
communications solutions and continues to 
provide valuable customer relationships to 
leverage. 

Cash Returned to Shareholders 
Dividends and Share Repurchases

$29.0

$25.2

$23.6

$15.1

$12.3

$16.8

$30.0

$25.0

$20.0

$15.0

$10.0

$5.0

$0.0

2013

2014

2015

2016

2017

2018

Dividend Distribu�on to Shareholders

Share Repurchases

2017 dividends: Includes the $5.2 million special dividend that was declared in December 2016 and paid in January 2017

Business Review

Spok’s consolidated 2018 revenues were 
on plan and totaled $169.5 million*, down 
less than 1 percent from 2017, reflecting 
continued, planned erosion in our paging 
base. During the year, we continued to 
invest in our business to enhance our 
product offerings and maintain a strong 
balance sheet. At year end, our cash, cash 
equivalents and short-term investments 
balance was $87.3 million with no debt. 
Our ability to generate cash allowed us to 
make key strategic investments for long-
term growth and execute against our capital 
allocation plan. In 2018, Spok returned 
$23.6 million to stockholders in the form 
of dividends and share repurchases. Spok 
also generated more than $10 million in net 
cash provided by operating activities during 
2018 that partially offset cash returned to 
stockholders and capital expenditures.

In 2018, we continued our investments to 
grow our software solutions capability, while 
maintaining our valuable wireless revenue 
stream. Software revenues were up nearly 
5 percent from 2017, totaling approximately 
$75.2 million* for the year. Full-year 
software revenue reflects a continuing 
trend of greater than 99 percent renewal 
rates on software maintenance contracts. 
This provides us with a recurring and stable 
revenue stream. In fact, when you consider 
our wireless revenue base, nearly 79 
percent of our total revenue is recurring in 
nature.

20%

reduction in sepsis mortality rate 
for patients with MEWS 7-11

University of Utah Health

Software bookings grew by nearly 5 percent 
from the prior year, totaling $81.3 million 
in 2018, reflecting increased demand for 
Spok solutions as well as an increase in 
average deal size. Our pipeline of marketing 
qualified sales leads also remained 
strong. Demand remained strongest in 
North American markets, specifically 
among hospitals and other healthcare 
organizations where we sold solutions for 
smartphone communications, call center 
management, secure texting, clinical 
alerting, and emergency notification to both 
new and existing customers. Although we 
are greatly encouraged by the software 
revenue momentum we saw in 2018, 
and, in particular, the nearly 10 percent 
growth we saw in the second half of the 
year, we expect it will take more time for 
the Company to grow meaningfully on an 
annual basis, as we complete the build-out 
and introduction of the new Spok cloud-
native platform solution.

*FOOTNOTE: On January 1, 2018, Spok adopted Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers,
using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. Unless otherwise
stated, results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while prior period amounts have not been
adjusted, and continue to be reported in accordance with the Company’s historic accounting under ASC 605. As such, adjusted to exclude the
adoption of ASC 606, consolidated revenue for 2018 was $167.5 million and software revenue totaled $73.3 million.

Wireless subscriber and revenue trends 
continued to improve in 2018 as we 
exceeded our expectations for gross 
placements, net unit churn, revenue, and 
average revenue per unit (ARPU). Our 
year- over-year rate of paging unit erosion 
declined from prior year levels, as the net 
number of units lost during the year was 
down 5,000 units from 2017. 

Our year-over- year rate of wireless revenue 
erosion was a historically-low 6.8 percent 
for 2018, a 90-basis point improvement 
from the prior year and a sharp reduction 
from the 10.1 percent we saw three years 
ago.  We were especially pleased to see 
these positive trends continue in our top-
performing healthcare segment, with the 
highest rate of gross placements and 
lowest rate of unit disconnects.

Consolidated operating expenses, which 
exclude depreciation, amortization, 
accretion and impairment, were up less 
than 9 percent from 2017 and were at 
the mid-point of the guidance that we 
had provided at the beginning of the year.  
Noteworthy was that our team was able 
to achieve this performance with a nearly 
31 percent increase in product research 
and development (R&D) expenses over 
the same period in order to support our 
investment in the Spok Care Connect 
platform. Net of product R&D costs, the 
modest increases in year-over-year operating 
expenses reflected a cost structure that 
is fully aligned with the demand levels 
we saw during the year. We continue to 
manage operating expenses closely, and 
the efficiencies we have been able to 
implement across our cost structure provide 
a solid financial platform as we continue to 

make investments in areas that support our 
strategy for long-term growth.  

Other key operating metrics for 2018 
included: 

• Software backlog totaled $40.4 million at
December 31, 2018, compared to $42.3
million at the end of 2017.
• The renewal rate for software

maintenance revenue in 2018 continued
to exceed 99 percent.

• Annual wireless paging unit erosion

totaled 57,000 units, or 5.4 percent, in
2018, down from the prior year level of
unit erosion of 62,000 units. Paging units
in service at December 31, 2018, totaled
992,000, compared to 1,049,000 at the
end of the prior year.

• Total paging ARPU was $7.39 in 2018,

compared to $7.51 in 2017.
• In 2018, consolidated operating

expenses (excluding depreciation,
amortization and accretion) totaled
$161.9 million, compared to $148.8
million in 2017.

• For 2018, capital expenses totaled $5.9

million, compared to $9.2 million in 2017.

• The number of full-time equivalent
employees at December 31, 2018,
totaled 596, the same as year-end 2017.
• Capital returned to stockholders in 2018
totaled $23.6 million. This came in the
form of approximately $10.1 million
from the regular quarterly dividend and
approximately $13.5 million from share
repurchases.

• The Company’s cash, cash equivalents
and short-term investments balance at
December 31, 2018, was $87.3 million,
compared to $107.2 million at December
31, 2017.

Case Study: 
Bermuda 
Hospitals Board  

Bermuda Hospitals Board 
Bermuda Hospitals Board (BHB) is the 
only hospital on the island of Bermuda and 
includes the King Edward VII Memorial 
Hospital, Mid-Atlantic Wellness Institute, 
and the Lamb Foggo Urgent Care Centre. 
Located in the western North Atlantic 
Ocean, 650 miles from North Carolina, this 
324-bed hospital serves over 65,000 island 
residents and an annual tourist population of 
692,000. 

The Challenge  
BHB is focused on providing accurate and 
efficient communications, especially during 
disasters and other major events. However, 
BHB was using several outdated legacy 
systems to contact key personnel, taking 
upward of three hours to reach clinical team 
members and requiring staff to manually 
manage a time-intensive call log. BHB 
needed to simplify how they communicated 
and make it easier for care teams to 
connect.

Decreased disaster response 

time from 150 minutes to

<30 minutes

The Solution
After implementing the Spok Care  
Connect® platform, BHB is able to support 
an IT strategy focused on standardization 
and automation. Spok solutions for web 
directory, emergency notification, and 
secure messaging allow BHB to support a 
bring your own device (BYOD) environment 
where clinicians can safely send and receive 
messages containing patient
information. In addition, BHB is using 
Spok speech recognition to ease operator 
overload by pre-recording responses to 
routine information requests from patients 
and their families, such as visiting hours.  

The Outcome
By focusing on faster alerts using Spok 
emergency notifications and secure 
messaging application, BHB better manages 
major incidents and has shortened response 
time for Code Blue alerts by 50 percent. In 
addition, they decreased disaster response 
time from an average of 150 minutes to 
less than 30 minutes. As a result of these 
changes, BHB staff can focus on patient 
care and not worry about extraneous 
administrative tasks. In the future, BHB 
plans to enhance hospital workflows 
using Spok clinical alerting to efficiently 
route messages from nurse call to nurses’ 
preferred mobile devices.

“We knew that if we could find a 
communication platform that did 
everything, we would not only advance  
our technology, we’d substantially impact 
patient care. For me, the opportunities 
with Spok Care Connect are endless.”

– Lloyd Holder
Vice President of IT Services
Bermuda Hospitals Board

 
 
Overall, we are pleased with Spok’s 
operating performance and our solid 
financial platform. In 2018, we continued to 
transform Spok into a company positioned 
to achieve long-term growth.

2018 Accomplishments

Our strategy is simple: Create beautiful 
software that delights our customers, retain 
our wireless subscribers and revenue for as 
long as possible, and demonstrate a path to 
long-term top line growth and profitability. 
Spok is proud to be a leader in healthcare 
communications. We support the critical 
function of delivering information to care 
teams when and where it matters most to 
improve patient outcomes. We believe that 
in the near term, the U.S. healthcare market 
offers the greatest opportunity for growth.  

In 2018, we welcomed more than 70 
new customers, who join a prestigious 
list of more than 1,900 hospitals and 
health systems in the U.S. who rely on 
Spok for their communications. For the 
sixth consecutive year, this customer 
list includes all 30 adult and children’s 
hospitals on the U.S. News and World 
Report’s Best Hospitals Honor Roll. These 
hospitals rely on our solutions to help 
them provide the best care. Our healthcare 
customers are an important part of our 
future growth, as they continue to expand 
their enterprise communications, and add 
more of our services and solutions. Secure 
text messaging remains one of our best-
performing solutions, with 2018 sales up 
from the prior year. 

Other key accomplishments in 2018 
included:

•  We announced key strategic 

partnerships with companies such as 
Zebra Technologies, Spectralink, and 
Bernoulli Health. 

•  Members of our leadership team were 
keynote speakers at numerous C-suite 
conferences. 

•  Spok received recognition as the No.1 
provider of secure communications by 
Black Book Market Research.

Our team intends to carry this momentum 
throughout 2019 to stimulate long-term 
growth.

Additionally, we took our Spok Care 
Connect message to the market.  Our 
strategy of offering a single platform, single 
database, and single technology that create 
an enterprise solution for our healthcare 
customers has now been validated and 
endorsed by both customers and industry 
analysts.  We are confident we are on the 
right path for our future.

50%

Reduction in critical code launch time

University of Maryland 
Capital Region Health

“Spok Care Connect was the clear choice to standardize 
our communications. We are excited that we can now work 
with one vendor to improve multiple workflows across our 
care teams.”

– Darrell Messersmith, MSPT, CHCIO
CMIO and CIO
Vail Health

unified approach to communications 
across their enterprise.

•  The large potential market opportunity 

as we further penetrate the $2.5-4 billion 
healthcare IT communications market.
•  Business simplification, as we previously 

offered our customers too many 
different products in multiple versions on 
several different platforms.
•  Competitive positioning, as we 

concluded that no competitor offers a 
single, integrated platform for healthcare 
communications.

As a result of listening to what our 
customers have been telling us and our 
work with our innovation partners, we 
were proud to introduce the next evolution 
of our Spok Care Connect platform at the 
HIMSS19 conference. 

Our core foundation of clinical 
communication is strong.  And we are 
proud of the work our employees have 
done in support of this mission.  We have 
accomplished so much together since we 
became Spok.  We are laser focused on 
making Spok Care Connect the leading 
clinical communication and collaboration 
platform for the healthcare industry.

Spok has many loyal, satisfied customers 
and strengths as an organization.  This 
is evidenced by our extremely high 
maintenance renewal rates and positive 
customer feedback.  However, our goal is to 
be the best we can be in a very competitive 
environment and the only way to do that is 
to invest in our future and take our solution 
set to the next level.

2019 Business Objectives

As I outlined at the beginning of this letter, 
about three years ago, we embarked on a 
transformation that was a tidal shift in our 
strategic direction for healthcare, our largest 
customer segment.  This strategy pivot is a 
five-year plan that signaled a very intentional 
move from offering our customers “point” 
solutions, or single-product solutions, for 
call center software, alarm management, 
and secure messaging to offering them 
a cloud-native, single, integrated clinical 
communication and collaboration platform 
called Spok Care Connect.  

We decided to make this shift and focus on 
the Spok Care Connect platform for many 
reasons, including:

•  Customer needs, as our healthcare 

customers told us they needed a more 

In 2019, we continue our investment 
commitment to address near-term 
opportunities and to achieve long-term 
organic growth.  We believe these 
investments are critical in support of our 
strategy to deliver our industry-leading 
clinical communication and collaboration 
platform and drive long-term stockholder 
value. However, while we believe that we 
need to continue investing in our future, we 
have completed the bulk of our investments 
as we launch the evolution of our Spok Care 
Connect platform. 

We believe that R&D expense increases 
will continue to slow in 2019 and approach 
a more steady-state level. We anticipate 
that R&D expenses will increase from 2018 
levels, although at a much slower pace, 
and will be primarily offset by expense 
reductions in other categories. 

Last, with respect to our capital allocation 
strategy, our overall goal has been to 
achieve sustainable business growth, while 
maximizing long-term stockholder value 
through our multi-faceted capital allocation 
strategy, which has included: 

•  Dividends and share repurchases; 
•  Key strategic investments to improve 

our operating platform and infrastructure 
and drive long-term organic growth; and
•  Potential acquisitions that could provide 
additional revenue streams and are 
accretive to earnings.

For 2019 we expect to continue paying our 
12.5 cents per share quarterly dividend.  
We will continue to evaluate our capital 
allocation strategy on a quarterly basis and 
communicate our plans to you with respect 
to dividends, share repurchases, and other 
uses of capital each quarter when we report 
earnings.

In conclusion, we remain committed to our 
core values of putting the customer first, 
providing solutions that matter, innovation, 
and accountability. We believe our past 
results and future plans reflect these values. 

I want to take this opportunity to thank our 
talented team of employees and our loyal 
customers and strategic partners. Together, 
we made enormous progress in 2018. We 
also want to thank our stockholders for your 
continued support as we take this journey 
together. 

Vincent D. Kelly
President and Chief Executive Officer
April 2019

UNITED STATES 
SECURITIES AND EXCHANGE COMMISSION 
WASHINGTON, D.C. 20549 
FORM 10-K 

(Mark One) 

 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 

 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 

For the Fiscal Year Ended December 31, 2018 
or 

For the transition period from              to 
Commission file number 001-32358 

SPOK HOLDINGS, INC. 

(Exact name of registrant as specified in its charter) 

DELAWARE 
(State or other jurisdiction of 
incorporation or organization) 

6850 Versar Center, Suite 420 
Springfield, Virginia 
(Address of principal executive offices) 

16-1694797 
(I.R.S. Employer 
Identification No.) 

22151-4148 
(Zip Code) 

(800) 611-8488 
(Registrant’s telephone number, including area code) 
Securities registered pursuant to Section 12(b) of the Act: 

Title of each class 
Common Stock, par value $0.0001 per share 

Name of each exchange on which registered 
NASDAQ National Market® 

Securities registered pursuant to Section 12(g) of the Act: 
None 
Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.    YES      NO   
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.    YES      NO   
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange 
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has 
been subject to such filing requirements for the past 90 days.    YES      NO   
Indicate by check mark whether the registrant has submitted electronically, every Interactive Data File required to be submitted pursuant to 
Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was 
required to submit such files).    YES      NO   
Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained 
herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by 
reference in Part III of this Form 10-K or any amendment to this Form 10-K.   

 
 
 
 
 
 
 
 
 
 
 
 
 
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting 
company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company”, 
and "emerging growth company" in Rule 12b-2 of the Exchange Act. 

Large accelerated filer 

   

Non-accelerated filer 

   

Accelerated filer 

Smaller reporting company 

Emerging growth company 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition 
period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the 
Exchange Act. 

   

   

   

   

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).    YES        NO   
The aggregate market value of the common stock held by non-affiliates of the registrant was $348.1 million based on the closing price of 
$17.43 per share on the NASDAQ National Market® on June 30, 2018. 
The number of shares of registrant’s common stock outstanding on February 22, 2019 was 19,342,655. 

DOCUMENTS INCORPORATED BY REFERENCE 
Portions of the registrant’s Definitive Proxy Statement for the 2019 Annual Meeting of Stockholders of the registrant, which will be filed 
with the Securities and Exchange Commission pursuant to Regulation 14A no later than April 30, 2019, are incorporated by reference into 
Part III of this Report. 

 
 
 
 
 
 
 
 
   
 
   
 
   
 
   
 
   
 
 
5 
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41 

Business 

Item 1. 
Item 1A.  Risk Factors 
Item 1B.  Unresolved Staff Comments 
Item 2. 
Item 3. 
Item 4. 

Properties 
Legal Proceedings 
Mine Safety Disclosures 

TABLE OF CONTENTS 

Part I 

Part II 

Item 5. 

Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity 
Securities 
Selected Financial Data 
Management’s Discussion and Analysis of Financial Condition and Statement of Operations 

Item 6. 
Item 7. 
Item 7A.  Quantitative and Qualitative Disclosures About Market Risk 
Item 8 
Financial Statements and Supplementary Data 
Item 9. 
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 
Item 9A.  Controls and Procedures 
Item 9B.  Other Information 

Part III 

Item 10.  Directors, Executive Officers and Corporate Governance 
Item 11. 
Item 12. 
Item 13.  Certain Relationships and Related Transactions and Director Independence 
Item 14. 

Executive Compensation 
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 

Principal Accounting Fees and Services 

Item 15. 
Item 15. 
Signatures   

Exhibits and Financial Statement Schedules 
Form 10-K Summary 

Part IV 

3 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Forward-Looking Statements 

This Annual Report on Form 10-K contains forward-looking statements and information relating to Spok Holdings, Inc. and its subsidiaries 
(“Spok” or the “Company”) that set forth anticipated results based on management’s current plans, known trends and assumptions. These 
statements are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Statements that are 
predictive in nature, that depend upon or refer to future events or conditions, or that include words such as “anticipate,” “believe,” 
“estimate,” “expect,” “intend,” “will,” “target,” “forecast” and similar expressions, as they relate to Spok are forward-looking statements. 

Although these statements are based upon current plans, known trends and assumptions that management considers reasonable, they are 
subject to certain risks, uncertainties and assumptions, including but not limited to the following: 

•   Continuing decline in the number of paging units we have in service with customers, commensurate with a continuing decline in 

our wireless revenue 

•   The sales cycle of our software solutions and services can run from six to eighteen months, making it difficult to plan for and meet 

our sales objectives and bookings on a steady basis quarter-to-quarter and year-to-year 

•   Our ability to manage network rationalization to lower our costs without causing disruption of service to our customers 
•   Our  ability  to  design  and  develop  an  integrated  clinical  communications  and  collaboration  platform  to  address  mobile 
communications, clinical alerting, nursing and workflow functions at state of the art hospitals that gains market acceptance and 
wide-spread use by customers 

•   Our ability to address changing market conditions with new or revised software solutions 
•   Our ability to retain key management personnel and to attract and retain talent within the organization 
•   Our ability to manage change related to regulation, including laws and regulations affecting hospitals and the healthcare industry 

generally 

•   Competition  for  our  services  and  products  from  new  technologies  or  those  offered  and/or  developed  from  firms  that  are 

substantially larger and have much greater financial and human capital resources 

•   The reliability of our networks and servers and our ability to prevent cyber-attacks and other security issues and disruptions 
•   We may experience litigation claiming intellectual property infringement by us, and we may not be able to protect our rights in 

intellectual property that we own and develop 

•   Unauthorized breaches or failures in cybersecurity measures adopted by us and/or included in our products and services 
•   Those matters discussed in this Annual Report under Item 1A “Risk Factors.”  

Should known or unknown risks or uncertainties materialize, known trends change, or underlying assumptions prove inaccurate, actual 
results or outcomes may differ materially from past results and those described herein as anticipated, believed, estimated, expected, 
intended, targeted or forecasted. Investors are cautioned not to place undue reliance on these forward-looking statements. 

The Company undertakes no obligation to update forward-looking statements. Investors are advised to consult all further disclosures the 
Company makes in its subsequent reports on Form 10-Q and Form 8-K that it will file with the United States Securities and Exchange 
Commission (“SEC”). Also note that, in the risk factors section, the Company provides a cautionary discussion of risks, uncertainties and 
possibly inaccurate assumptions relevant to its business. These are factors that, individually or in the aggregate, could cause the Company’s 
actual results to differ materially from past results as well as those results that may be anticipated, believed, estimated, expected, intended, 
targeted or forecasted. It is not possible to predict or identify all such risk factors. Consequently, investors should not consider the risk 
factor discussion to be a complete discussion of all of the potential risks or uncertainties that could affect Spok’s business, statement of 
operations or financial condition, subsequent to the filing of this Annual Report. 

4 

 
 
 
 
The terms "we," "us," "our," "Company" and "Spok" refer to Spok Holdings, Inc. and its direct and indirect wholly-owned subsidiaries. 

PART I 

ITEM 1. BUSINESS 

Overview 

Spok,  Inc.,  a  wholly  owned  subsidiary  of  Spok  Holdings,  Inc.  (NASDAQ:  SPOK),  is  proud  to  be  the  global  leader  in  healthcare 
communications. We deliver clinical information to care teams when and where it matters most to improve patient outcomes. Top hospitals 
rely  on  the  Spok  Care  Connect  suite  to  enhance  workflows  for  clinicians,  support  administrative  compliance,  and  provide  a  better 
experience for patients. 

Our headquarters is located at 6850 Versar Center, Suite 420, Springfield, Virginia 22151, and our telephone number is 800-611-8488. We 
maintain an Internet website at http://www.spok.com. (This website address is for information only and is not intended to be an active link 
or to incorporate any website information into this 2018 Annual Report on Form 10-K ("2018 Form 10-K").) 

We are a provider of paging services and select software solutions in the United States and abroad, on a limited basis, in Europe, Canada, 
Australia, Asia and the Middle East. We offer our services and products to three major market segments: healthcare, government, and large 
enterprise, with a greater emphasis on the healthcare market segment. 

Industry Overview 

We deliver smart, reliable clinical communication and collaboration solutions to help protect the health, well-being, and safety of people 
around the globe, primarily in the United States. Our customers rely on Spok for workflow improvement, secure texting, paging services, 
contact center optimization, and public safety response. 

We develop, sell, and support enterprise-wide systems primarily for healthcare and other organizations needing to automate, centralize, and 
standardize their approach to clinical communications. Our solutions can be found in prominent hospitals; large government agencies; 
leading public safety institutions, colleges and universities; large hotels, resorts and casinos; and well-known manufacturers. 

Our primary market is healthcare providers, particularly hospitals. We have identified hospitals with 200 or more beds as the primary 
targets for our software solutions as well as our paging services. Within this market, we have identified the following dynamics and have 
focused our efforts to address these dynamics: 

•  
•  
•  
•  
•  
•  

a heightened awareness of the ubiquitous, critical role of communications in healthcare; 
an increased focus within hospitals on quality of care and patient safety initiatives; 
the importance of confidentiality when sharing information; 
increased regulations that may result in process changes, increased documentation and reporting and increased costs; 
a continuing focus within hospitals to reduce labor and administrative costs while increasing productivity; and 
a broader proliferation of information technology in healthcare as hospitals strive to apply technology to solve their business 
problems. 

Sales and Marketing 

Sales. We market and distribute our clinical communication and collaboration solutions through a direct sales force and an indirect sales 
channel. 

The direct sales force contracts or sells products, solutions, messaging services and other services directly to customers ranging from small 
and medium-sized businesses to companies in the Fortune 1000; healthcare and related businesses; and Federal, state, and local government 
agencies. We will continue to market primarily to commercial enterprises, with a focus on healthcare organizations, interested in our 
communication solutions. We maintain a sales presence in key markets throughout the United States, and in limited markets internationally 
including our Asia-Pacific sales team, in an effort to gain new customers and to retain and increase sales to existing customers. The direct 
sales  force  targets  leadership  responsible  for  the  procurement  of  clinical  communication  and  collaboration  solutions  such  as  chief 
information  officers,  chief  technology  officers,  chief  medical  officers,  chief  nursing  officers,  information  technology  directors, 
telecommunications directors, and contact center managers. The timing for a direct sale varies, but may take from six to 18 months 
depending on the type and scope of software solution. 

5 

 
 
The indirect sales force complements our direct sales force. Through relationships with alliance partners we are able to sell our solutions to 
a wider customer base. For paging services that we do not provide directly, we contract with and invoice an intermediary for airtime 
services. For our software sales, our relationships with alliance partners assist us in broadening the distribution of our products and further 
diversifying into markets outside healthcare. 

Marketing. We have a centralized marketing function, which is focused on supporting our solutions and sales efforts by strengthening our 
corporate brand, generating sales leads, and facilitating the sales process. Our principal marketing programs include: 

•   Content marketing (eBriefs, case studies, brochures, videos, infographics, and more) as an underlying foundation of all marketing 

campaigns or initiatives; 

•   Website development and maintenance, which provides product and Company information, customer support options, paging 

capabilities, as well as thought leadership and engagement; 

•   Participation at trade shows and industry events, such as Healthcare Information and Management Systems Society, College of 
Healthcare  Information  Management  Executives,  Association  of  Medical  Directors  of  Information  Systems,  American 
Organization of Nurse Executives, Becker's Healthcare Conference, and other Healthcare Information technology related shows 
and conferences; 

•   Webinars about customer successes, current industry trends, and our solutions; 
•   Social media involvement to provide information regarding upcoming educational events or new product offerings; 
•  
•   Newsletters and blog posts to provide information about industry trends and our solutions to customers, prospects, and alliances; 

Industry analyst relationships; 

and 

•   Annual customer conferences that solicit feedback on our solutions and services. 

Licenses and Messaging Networks 

In order to provide our wireless services, we hold licenses to operate on various frequencies in the 900 MHz narrowband. We are licensed 
by the United States Federal Communications Commission (the “FCC”) to operate Commercial Mobile Radio Services (“CMRS”). These 
licenses are required to provide one-way and two-way messaging services over our networks. 

We operate local, regional and nationwide one-way networks, which enable subscribers to receive messages over a desired geographic area. 
One-way  networks  operating  in  900 MHz  frequency  bands  utilize  the  FLEX™  protocol  developed  by  Motorola  Mobility,  Inc. 
(“Motorola”). The FLEX™ protocol has advantages of functioning at higher network speeds (which increases the volume of messages that 
can be transmitted over the network) and of having more robust error correction (which facilitates message delivery to a device with fewer 
transmission errors). 

Our two-way networks utilize the ReFLEX 25™ protocol, also developed by Motorola. ReFLEX 25™ promotes spectrum efficiency and 
high network capacity by dividing coverage areas into zones and sub-zones. Messages are directed to the zone or sub-zone where the 
subscriber is located, allowing the same frequency to be reused to carry different traffic in other zones or sub-zones. As a result, the 
ReFLEX 25™ protocol allows the two-way network to transmit substantially more messages than a one-way network using the FLEX™ 
protocols. The two-way network also provides for assured message delivery. The network stores, for a limited amount of time, messages 
that could not be delivered to a device that is out of coverage for any reason, and when the unit returns to service, those messages are 
delivered. The two-way paging network operates under a set of licenses called narrowband Personal Communications Service, which uses 
900 MHz frequencies. These licenses require certain minimum five and ten-year build-out commitments established by the FCC, which 
have been satisfied. 

Although the capacities of our networks vary by geographic area, we have excess capacity at a consolidated level. We have implemented a 
plan to manage network capacity and to improve overall network efficiency by consolidating subscribers onto fewer, higher capacity 
networks with increased transmission speeds. This plan is referred to as network rationalization. Network rationalization will result in fewer 
networks and therefore fewer transmitter locations, which we believe will result in lower operating expenses due primarily to lower site rent 
expenses. As we continue to implement our network rationalization plan, we expect to have fewer transmitters that can be removed 
efficiently  from  our  networks  and  still  maintain  the  level  of  service  required  for  our  customers,  and  thus  the  benefits  of  network 
rationalization will decline. We expect related cost savings will begin to slow in 2019 as compared to historical cost savings. As we reach 
certain minimum frequency commitments, as outlined by the United States Federal Communications Commission, we will be unable to 
continue our efforts to rationalize and consolidate our networks. Our messaging networks and related infrastructure are located exclusively 
in the United States. 

Generally, our software solutions do not require licenses or permits from Federal, state and/or local government agencies in order to be sold 
to customers. However, certain of our software products are subject to regulation by the United States Food and Drug Administration 
("FDA") and are subject to certification by the Joint Interoperability Test Command to be sold to the branches of the armed services of the 
United States and the United States government. (see “Regulation” below). 

6 

 
Our Strategy 

Our goal is to continue to execute on our vision of integrated communication and collaboration enterprise solutions. In doing so, we will 
strengthen  our  core  product  offerings  and  offer  new  solutions  as  we  continue  to  focus  on  serving  the  mission  critical  needs  of  our 
customers, while operating an efficient and profitable business strategy. 

Critical aspects of our strategy include: 

Growth of our software revenue and bookings — We expect to continue to substantially increase our investment in sales and marketing, 
product implementation, product development and customer support to drive software, services and maintenance bookings and revenue 
growth. We will continue to focus our sales and marketing efforts in the healthcare market in order to identify opportunities for sales and 
close  those  opportunities  in  the  form  of  bookings. We  have  established  software  revenue  and  software  operations  bookings  as  key 
performance objectives for our consolidated operations in 2019. 

We have an ongoing initiative to further penetrate the hospital segment in the United States and while we believe there is a significant 
opportunity to sell clinical communication and collaboration solutions to hospitals located outside the United States our focus is on the 
domestic market. We intend to leverage the strength of our market presence and the breadth of our product offerings to further expand our 
customer base in healthcare. 

Retention of our wireless subscribers and revenue stream — We will continue to focus on reducing the rate of subscriber disconnects and 
minimize the rate of wireless revenue erosion. We continue to have a valuable wireless presence in the healthcare market, particularly in 
larger hospitals. We offer a comprehensive suite of wireless messaging products and services focused on healthcare and “campus” type 
environments and critical mission notification. We will continue to focus on network reliability and customer service to help minimize the 
rate of subscriber disconnects. We have established wireless revenue as a key performance objective for our consolidated operations in 
2019. 

We recognize that the number of our wireless subscribers, our units in service and the related revenue will continue to decline. We intend to 
continue reducing our underlying cost structure impacting this wireless revenue stream. We will reduce payroll and related expenses as well 
as network related expenses as necessary in light of the declining wireless revenue. We will integrate and consolidate operations as 
necessary  to  ensure  the  lowest  cost  operational  platform  for  our  consolidated  business.  We  have  established  operating  and  capital 
expenditures as a key performance objective for our consolidated operations in 2019. 

Invest in our future solutions — The market for clinical communication and collaboration solutions is expected to grow as healthcare 
continues to change. Focus on patient satisfaction, population health management, reimbursement changes and emphasis on quality 
improvement  and  care  coordination  are  all  driving  an  evolution  in  communication  and  collaboration  between  previously  disparate 
departments  and  systems  within  and  outside  hospitals  and  across  the  healthcare  ecosystem.  Maintaining  our  position  as  a  leader  in 
healthcare communication and collaboration requires us to continue development of our integrated platform and invest in the key areas of 
customer need including: 1) mobility, 2) integrated platform, 3) nursing and physician solutions and 4) alerting. We will continue to 
increase our spending on product development and strategy in 2019 and beyond to develop these solutions and compete in the changing 
marketplace. Investment in our future solutions is discussed in further detail under "Research and Development." We have established 
specific product development related activities as a key performance objective for our consolidated operations in 2019. 

Return capital to our stockholders — We understand that our primary objective is to create long-term stockholder value.  We will continue 
to evaluate how best to deploy our capital resources to support sustainable business growth and maximize stockholder value. We expect to 
continue to pay a quarterly dividend of $0.125 per share of common stock or $0.50 annually in 2019. We will continue to evaluate both 
market and Company factors to determine whether a common stock repurchase program is an appropriate method to return capital to our 
stockholders. 

Long-term revenue growth through business diversification — We believe that add-on acquisitions of companies or technologies could be 
an important part of our future growth. We believe add-on acquisitions of complementary companies or technologies in the healthcare 
market  could  enhance  our  position  with  current  customers  and  expand  our  overall  addressable  markets.    Rapidly  and  successfully 
integrating strategic acquisitions and improving operational efficiencies is a focus of our management team.  Given the nature of our 
solutions,  new  technologies  can  be  integrated  to  accelerate  cross-selling  opportunities.    We  evaluate  these  potential  businesses  or 
technologies to determine if they can be acquired at a reasonable valuation and will be profitably accretive and accelerate our revenue 
goals. 

 To ensure focus on our business strategy we establish specific performance objectives and develop short-term and long-term incentive 
plans (“STIP” and "LTIP," respectively) for our management that include a combination of these operating objectives and priorities. 

7 

 
Our Products and Services 

Wireless  Products and  related Services. We  offer subscriptions  to one-way  or  two-way  messaging  services for a periodic (monthly, 
quarterly, semi-annual, or annual) service fee. The level of service fees is generally based upon the type of service provided, the geographic 
area covered, the number of devices provided to the customer and the period of commitment. A subscriber to one-way messaging services 
may select coverage on a local, regional, or nationwide basis to best meet their messaging needs. Two-way messaging is generally offered 
on a nationwide basis. In addition, subscribers either contract for a messaging device from us for an additional fixed monthly fee or they 
own a device, having purchased it either from us or from another vendor. We also sell devices to resellers who lease or resell them to their 
subscribers and then sell messaging services utilizing our networks. We offer ancillary services, such as voicemail and equipment loss or 
maintenance protection, which help increase the monthly recurring revenue we receive along with these traditional messaging services. In 
2015 and 2016 we launched new and exclusive one-way (T5) and two-way (T52) alphanumeric pagers, respectively. Both pagers are 
configurable to support un-encrypted or encrypted operation. When configured for encryption, they utilize AES-128 bit encryption, screen 
locking and remote wipe capabilities. With encryption enabled these new secure paging devices enhance our service offerings to the 
healthcare community by adding Health Insurance Portability and Accountability Act ("HIPAA") security capabilities to the low cost, 
highly reliable and availability benefits of paging. 

The demand for one-way and two-way messaging services declined during the years ended December 31, 2018, 2017 and 2016 and we 
believe demand will continue to decline for the foreseeable future. Wireless products and services revenue represented 56%, 59% and 61% 
of total consolidated revenue for the years ended December 31, 2018, 2017 and 2016, respectively. As demand for one-way and two-way 
messaging has declined, we have developed or added service offerings in order to increase our revenue potential and mitigate the decline in 
our wireless revenues. We will continue to evaluate opportunities to provide customers the highest value possible. 

Software. Dependable clinical communications are paramount for individuals in healthcare and a host of other industries. We offer a 
number of solutions, providing our customers with the ability to communicate anywhere, anytime across a number of situations. Our 
solutions are used for contact centers, clinical alerting and notification, mobile communications and messaging, and for public safety 
notifications. We offer clinical communication and collaboration solutions in four major product categories: 

Contact Center 

•   Spok® Healthcare Console: Provides operators with the information needed to process calls using their computers, with just a 
few keystrokes. This solution integrates with the customers’ existing phone systems and is used by the operator group to answer 
incoming calls to the contact center. Operators can quickly and accurately perform directory searches and code calls, as well as 
messaging and paging by individual, groups, and roles using the Spok Healthcare Console’s computer telephony integration 
("CTI") and directory capabilities. 

•   Spok® Web-Based Directory: Makes employee contact information more accessible and enables staff to send messages quickly 
right from the directory. Authenticated users can log on anywhere, anytime to perform a variety of important updates to contact 
information and on-call schedules, search the directory, and send important messages. 

•   Spok® Web-Based On-Call Scheduling: Keeps personnel, calendars and on-call scheduling information updated, even with 
thousands of staff, using a secure web portal to maintain and allow password-protected access to the latest on-call schedules and 
personnel information. 

•   Spok® Speech: Enables the organization to process routine phone requests, including transfers, directory assistance, messaging 

and paging without live operators and with more ease-of-use than touchtone menus. 

•   Spok® Call Recording and Quality Management: Records, monitors, and scores operators’ conversations to allow for better 

management of calls, helping improve customer service. 

Clinical Alerting 

•   Spok®  Messenger:  Provides  an  intelligent,  FDA,  510(k)-cleared  solution  that  connects  virtually  all  crucial  alert  systems, 
including nurse call, fire, security, patient monitoring, and building management to mobile staff via their wireless communication 
devices. This solution provides the ability to reach mobile team members within seconds of an alert, improving overall workflow, 
staff productivity, and the comfort and safety of everyone in the facility. 

•   Spok® e.Notify:  Enables organizations to quickly and reliably notify and confirm team member availability during emergency 
situations without relying on calling trees, thereby reducing confusion that may arise in an emergency situation. This solution 
automatically delivers messages, collects responses, escalates issues to others, and logs all activities for reporting and analysis 
purposes. 

•   Spok® Critical Test Results Management: Automates and streamlines the process of delivering critical test results to the right 
clinicians  to  help  ensure  patient  safety.  This  solution  can  send  messages  from  the  cardiology,  laboratory  and  radiology 

8 

 
departments by means of encrypted smartphone communications, two-way paging, secure email, secure text, images, annotations, 
and voice to a variety of endpoints such as workstations, laptops, tablets, smartphones, pagers, and other wireless devices. 

Mobile Communications 

•   Spok Mobile®: Simplifies communications and strengthens care by using smartphones and tablets for secure code alerts, patient 
updates, results, consult requests, and much more. Allows users to access the full directory of accurate contact information to send 
messages/photos/videos to smartphones and other devices, and to ensure clinical communications are logged, all with security, 
traceability, and reliability. 

•   Spok® Device Preference Engine: Facilitates voice conversations among doctors and caregivers by enabling users to choose the 

desired communication method based on factors such as message priority. 

Public Safety 

•   Spok® pc/psap: Speeds emergency dispatch by giving Public Safety Answering Point ("PSAP") call-takers an easy-to-use, 
standards-based, graphical interface that integrates the underlying phone system, mapping systems, and other resources for critical 
information availability. 9-1-1 call-takers are able to instantly involve police, fire, EMT, and hazardous material personnel with a 
single click of the mouse or touch of the screen. 

•   Spok® Enterprise Alert: Directs emergency personnel to a 9-1-1 caller’s exact location (building, floor, room), helping to ensure 
speed, accuracy, and reliability of response. The E9-1-1 software provides real-time, onsite notification when 9-1-1 is dialed, and 
works to decrease emergency response time. 

Services. We offer a variety of professional services to assist our customers in the successful implementation of, and to maximize the 
benefits obtained from the use of, our software solutions. We also offer support services to enhance and refine the customers experience 
throughout their relationship with Spok. 

•   Professional Services: We offer a full suite of professional services which are provided by a dedicated group of professional 
service employees. Our professional services include consultation, implementation, and training services. For software solution 
implementations, our professional services staff uses a branded, consistent methodology that provides a comprehensive phased 
work plan for both new software installations and/or upgrades. In support of our implementation methodology, we manage the 
various aspects of the process through a professional services automation tool. We may also use third-party professional services 
firms to implement our solutions for customers depending on the circumstances. Professional services revenue represented 11% of 
total consolidated revenue for the year ended December 31, 2018 and 10% of total consolidated revenue for each of the years 
ended December 31, 2017 and 2016. 

•   Software License Updates and Product Support (Maintenance): Software license updates and product support, which is 
generally referred to as maintenance when sold to customers, is an important offering to customers who utilize our software 
solutions. In order to support our products that provide clinical communication and collaboration solutions to our customer’s 
organizations, we have a dedicated customer support organization.  The customer support organization provides support 24 hours 
a day, 7 days a week, 365 days a year and the service can be accessed via telephone, email or the Internet via the Spok webpage.  
The Spok support service is augmented by third party services where needed. Software license updates and product support are 
generally priced together as a percentage of the software licenses for which these services will be provided. Largely all of our 
customers purchase maintenance when they purchase new software licenses after which renewals generally occur on an annual 
basis and are paid in advance. Software license updates provide customers with rights to unspecified product upgrades as well as 
maintenance and patch releases that are released during the term of the support period. Software license updates and product 
support revenue (i.e. maintenance revenue) represented 23%, 23% and 21% of total consolidated revenue for the years ended 
December 31, 2018, 2017 and 2016 respectively. 

Sources of Equipment 

We do not manufacture the messaging devices our customers need to take advantage of our services or the network equipment we use to 
provide messaging services. We have relationships with several vendors to purchase new messaging devices. Used messaging devices are 
available in the secondary market from various sources. We believe existing inventory, returns of devices from customers that canceled 
services, and purchases from other available sources of new and reconditioned devices will be sufficient to meet expected messaging device 
requirements for the foreseeable future. We negotiate contractual terms with our vendors that do not directly relate to the manufacturing of 
the network equipment or messaging devices. The network equipment and messaging devices are generic on which we may place our logo 
or label. 

We sell third party equipment for use with our software solutions. The third-party equipment that we sell is generally available and does not 
require any specialty manufacturing to accommodate our software solutions. 

9 

 
We currently have inventory and network equipment on hand that we believe will be sufficient to meet our wireless and software equipment 
requirements for the foreseeable future. 

Intellectual Property 

As of December 31, 2018, we held 71 trademarks and 17 patents which we believe are important to protect our intellectual property. We 
believe our intellectual property distinguishes our business from our competition and are integral to our continued success in the area of 
clinical communication and collaboration solutions. The expiration dates of these trademarks range from 2019 to 2032 and can be extended 
for 10 year periods upon renewals. 

Customers 

Our customers include businesses and employees who need to be accessible to their offices or customers, first responders who need to be 
accessible in emergencies, and third parties, such as other telecommunication carriers and resellers that pay our Company to use our 
networks. Customers include businesses, professionals, management personnel, medical personnel, field sales personnel and service forces, 
members of the construction industry and construction trades, real estate brokers and developers, sales and services organizations, specialty 
trade organizations, manufacturing organizations and government agencies. 

We  offer  our  communication  services  and  products  primarily  in  the  United  States  and  to  three  major  market  segments:  healthcare, 
government and large enterprise, but with a greater emphasis on the healthcare market segment. For the years ended December 31, 2018, 
2017  and  2016,  revenues  from  healthcare  customers  accounted  for  approximately  77.9%,  74.6%  and  70.3%  of  our  total  revenues, 
respectively. We expect the trend of an increasing percentage of our total revenue to come from the healthcare segment to continue, even as 
our total revenue declines due to our subscriber erosion from our wireless services. No single customer accounted for more than 10% of our 
total revenues in 2018, 2017 or 2016. For the years ended December 31, 2018, 2017 and 2016, foreign sales represented approximately 
2.9%, 2.6% and 3.2% of our consolidated revenue, respectively. 

We pursue close, long-term relationships with our customers because we believe strong customer relationships enable us to retain our 
current customer base and expand our services and revenue to that customer base. 

Backlog 

Our  software  backlog  of  undelivered  or  in-progress  orders  was  $40.4  million  and  $42.3  million  at  December 31,  2018  and  2017, 
respectively. Of the current backlog, we expect to deliver and complete all but $7.2 million in 2019. 

Competition 

The competitors and degree of competition vary among our various product categories. Competition is particularly strong for our wireless 
messaging services. Within the wireless industry, companies compete on the basis of price, coverage area, services offered, transmission 
quality, network reliability, and customer service. We compete by maintaining competitive pricing for our products and services, by 
providing broad coverage options through high-quality, reliable messaging networks and by providing quality customer service. Direct 
competitors for wireless messaging services include American Messaging Service, LLC and a variety of other regional and local providers. 
We also compete with a broad array of wireless messaging services provided by mobile telephone companies, including AT&T Mobility 
LLC, Sprint Nextel Corporation, T-Mobile USA, Inc., and Verizon Wireless, Inc. This competition has intensified as prices for the services 
of mobile telephone companies have declined and as those companies have incorporated messaging capabilities into their mobile phone 
devices. Many of these companies possess far greater financial, technical and other resources than we do. 

Most personal communications service and other mobile phone devices currently sold in the United States are capable of sending and 
receiving  one-way  and  two-way  messages.  Most  subscribers  that  purchase  these  services  no  longer  need  to  subscribe  to  a  separate 
messaging service. As a result, many one-way and two-way messaging subscribers can readily switch to cellular, personal communications 
service and other mobile telephone services. The decrease in prices and increase in capacity and functionality for cellular, personal 
communications service, WiFi, and other mobile telephone services have led many subscribers to select combined voice and messaging 
services from mobile telephone companies as an alternative to our stand-alone messaging services. 

We also have a number of competitors whose software products compete with one or more modules of our clinical communication and 
collaboration solutions. These competitors are a mix of privately held and public companies that offer a number of call center, alerting and 
mobile communication products. Our primary competitive advantages include having: 

•   An integrated product suite; 
•   A communication-driven workflow; 
•   Certifications, such as those through the Joint Interoperability Test Command (See "Joint Interoperability Test Command" below) 

and the FDA; and 

•   A complete directory of contacts throughout the customer enterprise. 

10 

 
Although there are no competitors that offer a similar comprehensive set of software modules that match our product offerings, there are 
several  competitors  who  offer  software  similar  to  many  of  our  solutions. As  we  continue  our  transition  to  a  software  company  the 
Company's competitive landscape will continue to evolve. Selected competitors for portions of our product portfolio include: 

•   Alaska Communications Systems Group, Inc. - Mobile communications solutions; 
•   Appfolio, Inc. - Cloud-based software solutions; 
•   Boingo Wireless, Inc. - Mobile communications solutions; 
•   Castlight Health, Inc. - Software as a service health benefits platform; 
•   Computer Programs and Systems, Inc. - Healthcare IT solutions;  
•   Everbridge, Inc. - Clinical alerting solutions;  
•   Evolent Health, Inc. - Healthcare delivery and payment solutions; 
•   Five9, Inc. - Cloud-based solutions; 
•   Globalstar, Inc. - Mobile communications solutions; 
•   HealthStream, Inc. - healthcare development solutions;  
•   LivePerson,Inc. - Mobile and online messaging solutions; 
•   MobileIron, Inc. - Mobile communications solutions; 
•   Model N, Inc. - Revenue management cloud solutions; 
•   NextGen Healthcare, Inc. - Medical and Dental software, services, and analytic solutions; 
•   ORBCOMM Inc. - Network connectivity and device management solutions; and 
•   Vocera Communications, Inc. -  Mobile communications solutions; 

In  addition,  substantially  larger  companies  in  the  electronic  medical  records  ("EMR")  space  such  as  Epic  Systems  Corporation, 
Athenahealth,  Inc.  and Allscripts  Healthcare  Solutions,  Inc.  may  choose  to  offer  software  related  solutions  similar  to  our  clinical 
communication and collaboration solutions, or may acquire one of our competitors. 

Research and Development 

We maintain a product development group, a substantial portion of which is focused on developing new software products, especially with 
respect  to  developing  an  integrated  platform  for  communications  solutions  and  additional  enhancements.  Within  our  research  and 
development group is a separate task force focused on ongoing maintenance and enhancement of existing point-solution products. Our 
product development group uses a methodology that balances enhancement requests from a number of sources including customers, 
regulatory requirements, the professional services staff, customer support incidents, known defects, market and technology trends, and 
competitive requirements. These requests are reviewed and prioritized based on criteria that include the potential for increased revenue, 
customer/employee satisfaction, possible cost savings, and development time and expense. 

We  continue  to  focus  our  product  development  activities  on  developing  our  clinical  communication  and  collaboration,  Spok  Care 
Connect®. This unified communication solution focuses on four key areas of customer need: mobility offerings, an integrated platform, 
alerting, and nursing solutions. The development of Spok Care Connect requires a multi-year effort by a dedicated product development 
staff and will be deployed in multiple phases which include planned development and enhancements. We believe that development of the 
Spok Care Connect Platform will drive long-term stockholder value and play an important role in determining the future success of our 
strategy. 

We plan to continue to invest in our research and development efforts to build a fully integrated communications and workflow platform for 
hospitals focused on mobility, critical alerting, and nursing care with full enterprise accessibility. However, we expect our research and 
development expenses will begin to grow at a slower pace in 2019. 

Employees 

At both December 31, 2018 and 2017 we had 596 full time equivalent (“FTE”) employees, respectively. Our employees are not represented 
by labor unions or covered by a collective bargaining agreement. 

Regulation 

Federal Regulation 

The FCC issues licenses to use radio frequencies necessary to conduct our business and regulate many aspects of the operations that support 
our wireless revenue. Licenses granted to us by the FCC have varying terms, generally of up to ten years, at which time the FCC must 
approve renewal applications. In the past, FCC renewal applications generally have been granted upon showing compliance with FCC 
regulations and adequate service to the public. Other than those still pending, the FCC has thus far granted each license renewal that we 
have requested. 

11 

 
 
The Communications Act of 1934, as amended (the “Communications Act”), requires radio licensees, including us, to obtain prior approval 
from  the  FCC  for  the  assignment  or  transfer  of  control  of  any  construction  permit  or  station  license  or  authorization  of  any  rights 
thereunder. The FCC has thus far granted each assignment or transfer request we have made in connection with a change of control. 

The Communications Act also places limitations on foreign ownership of CMRS licenses, which constitute the majority of our licenses. 
These foreign ownership restrictions limit the percentage of stockholders’ equity that may be owned or voted, directly or indirectly, by non-
United States citizens or their representatives, foreign governments or their representatives, or foreign corporations. Our Amended and 
Restated Certificate of Incorporation permits the redemption of our equity from stockholders where necessary to ensure compliance with 
these requirements. 

The FCC’s rules and regulations require us to pay a variety of fees that otherwise increase our costs of doing business. For example, the 
FCC requires licensees, including Spok, to pay levies and fees, such as universal service fees, to cover the costs of certain regulatory 
programs and to promote various other societal goals. These requirements increase the cost of the services provided. By law, we are 
permitted to bill our customers for these regulatory costs and we typically do so. 

Additionally, the Communications Assistance to Law Enforcement Act of 1994, (“CALEA”) and certain rules implementing CALEA 
require some telecommunication companies, including Spok, to design and/or modify their equipment in order to allow law enforcement 
personnel to “wiretap” or otherwise intercept messages. Other regulatory requirements restrict how we may use customer information and 
prohibit certain commercial electronic messages, even to our own customers. 

In addition, the FCC’s rules require us to pay other carriers for the transport and termination of some telecommunication traffic. As a result 
of various FCC decisions over the last few years, we no longer pay fees for the termination of traffic originating on the networks of local 
exchange carriers providing wireline services interconnected with our services. In some instances, we received refunds for prior payments 
to certain local exchange carriers. We have entered into a number of interconnection agreements with local exchange carriers in order to 
resolve various issues regarding charges imposed by local exchange carriers for interconnection. 

Failure to follow the FCC’s rules and regulations can result in a variety of penalties, ranging from monetary fines to the loss of licenses. 
Additionally, the FCC has the authority to modify licenses, or impose additional requirements through changes to its rules. 

The FDA has determined software systems that connect to medical devices are subject to regulation as medical devices as defined by the 
federal Food, Drug and Cosmetic Act (“the FDC Act”). Since our middleware software products connect to medical devices, we are 
required to comply with the FDC Act’s requirements, including but not limited to: registration and listing, labeling, medical device 
reporting (reporting of medical device-related adverse events), removal and correction, and good manufacturing practice requirements. We 
have complied with the regulatory requirements of the FDC Act, and registered and received the necessary clearances for our products. As 
we modify and/or enhance our software products (including our middleware product), we may be required to request FDA clearance before 
we are permitted to market these products. 

In addition, our software solutions may handle or have access to personal health information subject in the United States to the HIPAA, the 
Health Information Technology for Economic and Clinical Health Act (“HITECH”), and related regulations. These statutes and related 
regulations impose numerous requirements regarding the use and disclosure of personal health information with which we help our 
customers comply. Our failure to accurately anticipate or interpret these complex and technical laws could subject us to civil and/or 
criminal liability. We believe that we are in compliance with these laws and their related regulations. 

Although  these  and  other  regulatory  requirements  have  not,  to  date,  had  a  material  adverse  effect  on  our  operating  results,  such 
requirements could have a material impact on our operating results in the future. We monitor discussions at the FCC and FDA on pending 
changes in regulatory policy or regulations; however, we are unable to predict what changes, if any, may occur in 2019 to regulatory policy 
or regulations. 

State Regulation 

As a result of the enactment by the United States Congress of the Omnibus Budget Reconciliation Act of 1993 (“OBRA”) in August 1993, 
states are now generally preempted from exercising rate or entry regulation over any of our operations. States are not preempted, however, 
from regulating “other terms and conditions” of our operations, including consumer protection and similar rules of general applicability. 
Zoning requirements are also generally permissible, however, provisions of the OBRA prohibit local zoning authorities from unreasonably 
restricting  wireless  services.  States  that  regulate  our  services  also  may  require  us  to  obtain  prior  approval  of  (1) the  acquisition  of 
controlling interests in other paging companies and (2) a change of control. 

At this time, we are not aware of any proposed state legislation or regulations that would have a material adverse impact on our business. 

12 

 
Joint Interoperability Test Command ("JITC") Certification 

JITC is a military organization that tests technology for use by the branches of the armed services of the United States and the United States 
federal government. JITC certification is required of all systems with joint interfaces or joint information exchanges with other systems 
used by these organizations and is done to ensure all systems operate effectively together. All information technology and national security 
systems that exchange and use information to enable units or forces to operate effectively in joint, combined, coalition and interagency 
operations and simulations must be certified. Once a system has been certified under this program, the certification must be renewed every 
four years or after any changes that may affect interoperability. The interoperability certification process consists of four basic steps, which 
are: 

Identify (interoperability) requirements; 
•  
•   Develop certification approach (planning); 
•   Perform interoperability test and evaluation; and 
•   Report certifications and statuses. 

We submit and receive JITC certification for certain of our products through the Defense Information Systems Agency ("DISC"), which 
allows  us  to  sell  and  implement  our  solutions  at  federal  government  agencies.   We  currently  certify  a  console,  web,  speech,  mass 
notification, public safety answering point, call recording and campus 911 product with JITC.  We have a roadmap to renew the existing 
certifications with new releases of existing products and to bring additional products to JITC to increase the products that can be sold into 
Federal agencies. 

Available Information 

We make available on our website at http://www.spok.com, free of charge, our annual reports on Form 10-K, quarterly reports on Form 10-
Q, current reports on Form 8-K and all amendments to those reports as soon as reasonably practicable after such reports are electronically 
filed with, or furnished to, the United States Securities and Exchange Commission ("SEC"). The SEC also maintains an Internet site that 
contains  reports,  proxy  and  information  statements,  and  other  information  regarding  issuers  that  file  electronically  with  the  SEC  at 
http://www.sec.gov. We also make available on our website, and in print, if any stockholder or other person so requests, our code of 
business conduct and ethics entitled “Code of Ethics” which is applicable to all employees and directors, our “Corporate Governance 
Guidelines” and the charters for all committees of our Board of Directors, including Audit, Compensation and Nominating and Governance. 
Any changes to our Code of Ethics or waiver, if any, of our Code of Ethics for executive officers or directors will be posted on that website. 

13 

 
ITEM 1A. RISK FACTORS 

The following important factors, among others, could cause our actual operating results to differ materially from those indicated or 
suggested by forward-looking statements made in this 2018 Form 10-K or presented elsewhere by management from time to time. 

The rate of wireless subscriber and revenue erosion could exceed our ability to reduce wireless operating expenses in order to 
maintain overall positive operating cash flow. 

Our  wireless  revenue  is  dependent  on  the  number  of  subscribers  that  use  our  paging  devices.  Our  customers  may  not  renew  their 
subscriptions after the expiration of their subscription agreements. In addition, our customers may opt for a lower-priced edition of our 
offerings or for fewer subscriptions. We have limited historical data with respect to rates of customer subscription renewals, so we cannot 
accurately predict customer renewal rates. Our customers’ renewal rates may decline or fluctuate as a result of a number of factors, 
including  their  level  of  satisfaction  with  our  offerings  and  their  ability  to  continue  their  operations  and  spending  levels.  Increasing 
awareness and concern over HIPAA/HITECH compliance is causing healthcare organizations, our largest customer segment, to re-evaluate 
paging subscriptions for clinical use cases when users are not equipped with our encrypted pager offerings. 

We face intense competition for subscribers from other paging service providers and alternate wireless communications providers such as 
mobile phone and mobile data service providers. There is a risk that our competitors’ products may provide better performance or include 
additional features when compared to our offerings. Competitive pressures could also affect the prices we may charge or the demand for our 
offerings, resulting in reduced profit margins and loss of market share. Our efforts to compete effectively may not be sufficient, which may 
adversely affect our business, financial condition, operating results and cash flows. 

In addition to competition, our customer base may be impacted by the introduction of new technologies. As mobile communications 
technology evolves, competitors that provide wireless broadband data services may lower their prices to customers that approach, meet or 
undercut our prices for paging services. We are unable to predict how customer perceptions of the value of our wireless services will be 
impacted by the development of new wireless technologies. Our continued success will depend on our ability to adapt to rapidly changing 
technologies and user preferences, to adapt our offerings to evolving industry standards, to predict user preferences and industry changes in 
order to continue to provide value to our customers and to improve the performance and reliability of our offerings. Our failure to adapt to 
such changes could harm our business, and our efforts to adapt to such changes could require substantial expenditures on our part to modify 
our offerings or infrastructure. Delays in developing, completing or delivering new or enhanced offerings and technologies could result in 
delayed or reduced revenue for those offerings and could also adversely affect customer acceptance of those offerings and technologies. 
Even if we are able to enhance our existing offerings or introduce new offerings that are well perceived by the market, if our marketing or 
sales efforts do not generate interest in or sales for these offerings, they may be unsuccessful. 

We expect our wireless subscriber results, units in service and revenue will continue to decline into the foreseeable future. As this revenue 
erosion continues, maintaining positive cash flow is dependent on substantial and timely reductions in selected wireless operating expenses. 
Reductions in wireless operating expenses require both the reduction of internal costs and negotiation of lower costs from outside vendors. 
As we require fewer services and products from our vendors, our negotiating leverage to lower our costs is diminished. There can be no 
assurance that we will be able to reduce our wireless operating expenses commensurate with the level of revenue erosion. The inability to 
reduce wireless operating expenses would have a material adverse impact on our business, financial condition and statement of income 
including  our  continued  ability  to  remain  profitable,  produce  positive  operating  cash  flow,  continue  our  research  and  development 
investment in our Spok Care Connect Platform, pay cash dividends to stockholders, and repurchase shares of our common stock. 

We may be unable to effectively develop, introduce and deploy our integrated communications platform, Spok Care Connect, which 
is the basis for our future growth. 

Our future revenue growth depends on our ability to develop, introduce and effectively deploy our communication and collaboration 
platform. This multi-year effort will require the coordination of multiple development teams dedicated to this task. Simultaneously with this 
new development effort, we must continue to improve and support our existing suite of products to transition to the integrated clinical 
communication and collaboration platform. We foresee the following risks inherent in our research and product development efforts: 

•   Requirements  Definition  -  Our  plans  for  a  communication  and  collaboration  platform  may  not  meet  the  market's  needs  or 

customer expectations and could result in low market demand and/or acceptance. 

•   Product  Scope  and  Schedule  -  Product  scope  may  be  subject  to  growth from  market-led  requirements,  new  technology,  or 
competitors  expanding  product  capabilities  or  entering  into  adjacencies. We  may  fail  to  manage  the  scope  of  our  software 
development activities effectively, resulting in delays to meet key milestones, achieve network solutions on a fully integrated 
basis, or solve coding problems in a timely and efficient manner. In addition, the continuing software development efforts on our 
existing products could distract management time and focus on developing our communication and collaboration platform. 

14 

 
•   Staffing and Organization - The development of the communication and collaboration platform requires the hiring of new staff. 
We may be unable to attract, in a timely manner, the qualified staff to meet our requirements. The organizational changes and new 
hires necessary to address our development requirements could create attrition risk for our current staff. 

•   Operational Readiness - Even if the development of the communication and collaboration platform occurs as we have planned, we 

may not be prepared or ready to sell, deliver and support the new platform technology.  

Technical problems and higher costs may affect our product development initiatives. 

Our future software revenue growth depends on our ability to develop, introduce and effectively deploy new solutions and features to our 
existing software solutions. These new features and functionalities are designed to address both existing and new customer requirements. 
We may experience technical problems and additional costs as these new features are tested and deployed. Failure to effectively develop 
new or improved software solutions could adversely impact software revenue growth and could have a material adverse effect on our 
operations, financial condition and statement of operations including our continued ability to remain profitable, produce positive operating 
cash flow, pay cash dividends to stockholders, and repurchase shares of our common stock. 

We are dependent on the U.S. healthcare provider market segment for most of our revenue. 

Over 75 percent of our revenue for wireless services and software products comes from sales to hospitals and other healthcare provider 
organizations in the United States. These customers, both non-profit and for-profit, are greatly affected by healthcare reform and the 
reimbursement policies of the federal and state governments and health insurance companies, and any decline in revenue received by our 
customers due to adverse economic conditions or legislative or regulatory changes could significantly affect the type and amount of 
services and products they order from us. We do not anticipate any flexibility in increasing prices for our wireless services notwithstanding 
general inflation due to an unrelenting focus by our customers on their cost structures, and our customers could be slow to invest in our 
software products and professional services due to budgetary pressures. 

If we are unable to retain key management personnel, we might not be able to find suitable replacements in a timely manner, or at 
all, and our business could be disrupted. 

Our success is largely dependent upon the continued service, availability and performance of key personnel, including our Chief Executive 
Officer, senior management team and other highly skilled personnel, particularly in product development, product strategy and sales. We 
believe that there is, and will continue to be, intense competition for qualified personnel in the telecommunication and software industries, 
and there is no assurance that we will be able to attract, motivate and retain the personnel necessary for the management and development 
of our business. Turnover, particularly among senior management, can also create distractions as we search for replacement personnel, 
which could result in significant recruiting, relocation, training and other costs, and could cause operational inefficiencies as replacement 
personnel become familiar with our business and operations. In addition, manpower in certain areas may be constrained, which could lead 
to disruptions over time. The elimination or reconfiguration of employee responsibilities could impact retention decisions by key executives 
and personnel. Also, to the extent we hire personnel from competitors, we may be subject to allegations that they have been improperly 
solicited, that they have divulged proprietary or other confidential information, or that their former employers own their inventions or other 
work product. Moreover, the loss of these key employees, particularly to a competitor, some of which may be in a position to offer greater 
compensation, and any resulting loss of customers could reduce our market share and diminish our brands. 

In order to grow our software revenue and bookings and maintain our wireless revenue and subscribers we are dependent on our ability 
to effectively manage our employee base in sales and marketing to achieve our sales productivity goals. 

Growth  in  our  software  revenue  and  bookings  and  maintenance  of  our  wireless  revenue  and  subscriber  base  is  dependent  on  the 
productivity of our sales organization. From time to time it may be necessary to reorient our sales representatives to focus on specific 
market segments, product lines or new software solutions or to remove underperforming individuals which may require additional resources 
to maintain productivity. The impact of these changes could adversely impact our ability to achieve our sales productivity goals. We have 
also identified the following risks that could impact our sales productivity: 

•   Customer Dissatisfaction and Spok's Reputation - We may experience customer dissatisfaction with our solutions that could result 
in lost opportunities for sales. Potential low ratings of our solutions may result in us being excluded from consideration by both 
customers and prospects with respect to future opportunities. In addition, fewer customer references for our solutions could impact 
our ability to prospect new sales. 

•   Training - Training of our marketing and sales personnel as to the clinical requirements of our healthcare customers and the 
complexity of our service offerings, takes time and requires a substantial, continuing investment in new hires as well as long term 
employees. 

•   Competitive Speed - Sales productivity can be impacted by the capabilities of our competitors. There is a risk that competitors can 

innovate or partner faster than we do to deliver a unified communications platform. 

15 

 
•   Employee Retention - The impact of the elements noted above can challenge the ability of employees to make sales. This is tough 

on morale and can affect employee retention. 

We may experience a long sales cycle for our software products. 

Our software revenue growth results from a long sales cycle that from initial contact to final sales order may take six to 18 months 
depending on the type of software solution. Our software sales and marketing efforts involve educating our customers on the technical 
capabilities of our software solutions and the potential benefits from the deployment of our software, as well as educating ourselves as to 
the clinical needs of our customers. The inherent unpredictability of decision making in our target market segment of healthcare resulting 
from customer budget constraints, multiple approvals and administrative issues may result in fluctuating bookings and revenue from month 
to month, quarter to quarter and year to year. Our bookings and corresponding revenue are dependent on actions that have occurred in the 
past. Each month we need to spend substantial time, effort, and expense on our marketing and sales efforts that may not result in future 
revenue. 

Undetected defects or bugs in our products could adversely affect the market acceptance of new products, damage our reputation 
with current or prospective customers, and materially and adversely affect our operating costs. 

Software products, such as those we offer, may contain defects and bugs when they are first introduced or as new versions are released, or 
their release may be delayed due to unforeseen difficulties during product development. If any of our products, including products of 
companies we have acquired, or third-party components used in our products, contain defects or bugs, or have reliability, quality or 
compatibility problems, we may not be able to successfully design workarounds. Any defects we do not detect and fix in pre-release testing 
could cause reduced sales and revenue, damage to our reputation, repair or remediation costs, delays in the release of new products or 
versions, or legal liability. There can be no assurance that provisions in our license agreements that limit our exposure to liability will be 
sufficient or withstand legal challenge. 

Wireless service to our customers could be adversely impacted by network rationalization. 

We have an active program to consolidate the number of networks and related transmitter locations, which is referred to as network 
rationalization. Network rationalization is necessary to match our technical infrastructure to our smaller subscriber base and to reduce both 
site rent and telecommunication costs. The implementation of the network rationalization program could adversely impact service to our 
existing subscribers, and there can be no assurance that any efforts to minimize that impact would be successful. This adverse impact could 
increase the rate of gross subscriber cancellations and/or the level of wireless revenue erosion. Adverse changes in gross subscriber 
cancellations and/or revenue erosion could have a material adverse effect on our business, financial condition and results of operations. 

We may be unable to find vendors able to supply us with wireless paging equipment based on future demands. 

We purchase paging equipment from third party vendors. This equipment is sold or leased to customers in order to provide wireless 
messaging services. The reduction in industry demand for paging equipment has caused various suppliers to cease manufacturing this 
equipment or increase prices for devices. There can be no assurance that we will continue to find vendors to supply paging equipment, or 
that the vendors will supply equipment at costs that allow us to remain a competitive alternative in the wireless messaging industry. A lack 
of paging equipment could impact our ability to provide certain wireless messaging services and could have a material adverse effect on our 
business, leading to further wireless revenue erosion. 

We may be unable to maintain successful relationships with our channel partners. 

We use channel partners such as resellers, consulting firms, original equipment manufacturers, and technology partners to license and 
support our products. We rely, to a significant degree, on each of our channel partners to select, screen and maintain relationships with its 
distribution network and to distribute our offerings in a manner that is consistent with applicable law and regulatory requirements and our 
quality standards. Contract defaults by any of these channel partners or the loss of our relationships with them may materially adversely 
affect our ability to develop, market, sell, or support our communication solution offerings. If our indirect distribution channel is disrupted, 
we may be required to devote more resources to distribute our offerings directly and support our customers, which may not be as effective 
and could lead to higher costs, reduced revenue and growth that is slower than expected. 

Recruiting and retaining qualified channel partners and training them in the use of our enterprise technologies requires significant time and 
resources. If we fail to devote sufficient resources to support and expand our network of channel partners, our business may be adversely 
affected. In addition, because we rely on channel partners for the indirect distribution of our enterprise technologies, we may have little or 
no contact with the ultimate end-users of our technologies, thereby making it more difficult for us to establish brand awareness, ensure 
proper delivery and installation of our software, support ongoing customer requirements, estimate end-user demand, respond to evolving 
customer needs and obtain subscription renewals from end-users. 

We may be unable to realize the benefits associated with our deferred income tax assets. 

16 

 
We have significant deferred income tax assets that are available to offset future taxable income and increase cash flows from operations. 
The use of these deferred income tax assets is dependent on the availability of taxable income in future periods. The availability of future 
taxable income is dependent on our ability to profitably manage our operations to support a growing base of software revenue offset by 
declining wireless subscribers and revenue. To the extent that anticipated reductions in wireless operating expenses do not occur or 
sufficient revenue is not generated, we may not achieve sufficient taxable income to allow for use of our deferred income tax assets. The 
accounting for deferred income tax assets is based upon an estimate of future results, and any valuation allowance we may apply to our 
deferred tax assets may be increased or decreased as conditions change or if we are unable to implement certain tax planning strategies. If 
we are unable to use these deferred income tax assets, our financial condition and statement of operations may be materially affected. In 
addition, a significant portion of our deferred income tax assets relate to net operating losses. If our ability to utilize these losses is limited, 
due to Internal Revenue Code (“IRC”) Section 382, our financial condition and statement of operations may be materially affected. 

Our wireless products are regulated by the FCC and, to a lesser extent, state and local regulatory authorities. Changes in 
regulation could result in increased costs to us and our customers. 

We are subject to regulation by the FCC and, to a lesser extent, by state and local authorities. Changes in regulatory policy could increase 
the fees we must pay to the government or to third parties, and could subject us to more stringent requirements that could cause us to incur 
additional capital and/or operating costs. To the extent additional regulatory costs are passed along to customers, those increased costs could 
adversely impact subscriber cancellations. 

For example, the FCC issued an order in October 2007 that mandated paging carriers (including the Company) along with all other CMRS 
providers serving a defined minimum number of subscribers to maintain an emergency back-up power supply at all cell sites to enable 
operation for a minimum of eight hours in the event of a loss of commercial power (the “Back-up Power Order”). Ultimately, after a 
hearing by the DC Circuit Court and disapproval by the Office of Management and Budget (the “OMB”) of the information collection 
requirements of the Back-Up Power Order, the FCC indicated that it would not seek to override the OMB’s disapproval. Rather the FCC 
indicated that it would issue a Notice of Proposed Rulemaking with the goal of adopting revised back-up power rules. To date, there has 
been no Notice of Proposed Rulemaking by the FCC and we are unable to predict what impact, if any, a revised back-up power rule could 
have on our operations, cash flows, ability to continue payment of cash dividends to stockholders, and ability to repurchase shares of our 
common stock. 

As a further example, the FCC continues to consider changes to the rules governing the collection of universal service fees. The FCC is 
evaluating  a  flat  monthly  charge  per  assigned  telephone  number  as  opposed  to  assessing  universal  service  contributions  based  on 
telecommunication carriers’ interstate revenue. There is no timetable for any rulemaking to implement this numbers-based methodology. If 
the  FCC  adopts  a  numbers-based  methodology,  our  attempt  to  recover  the  increased  contribution  costs  from  our  customers  could 
significantly diminish demand for our services, and our failure to recover such increased contribution costs could have a material adverse 
impact on our business, financial condition and results of operations. 

Certain of our software products are regulated by the FDA. The application of or changes in regulations could impact our ability 
to market new or revised software products to our customers. 

Certain of our software products are regulated by the FDA as medical devices. The classification of our software products as medical 
devices  means  that we  are required  to  comply  with  certain registration and  listing,  labeling,  medical  device  reporting, removal  and 
correction, and good manufacturing practice requirements. Updates to these products or the development of new products could require us 
to seek clearance from the FDA before we are permitted to market or sell these software products. In addition, changes to FDA regulations 
could impact existing software products or updates to existing products. The impact of delays in FDA clearance or changes to FDA 
regulations could impact our ability to market or sell our software products and could have a material adverse effect on our software sales, 
financial condition and results of operations, including our continued ability to remain profitable, produce positive operating cash flow, pay 
cash dividends to stockholders and repurchase shares of our common stock. 

We have investigated potential acquisitions and may not be able to identify an opportunity at favorable terms or have the ability to 
close on financing necessary to consummate the transaction. 

We cannot provide any assurances that we will be successful in finding such acquisitions or consummating future acquisitions on favorable 
terms. We anticipate that our acquisitions will be financed through a combination of methods, including but not limited to the use of 
available  cash  on  hand,  and,  if  necessary,  borrowings  from  third  party  financial  institutions.  Disruptions  in  credit  markets  and  an 
unwillingness to lend may limit our ability to finance acquisitions. 

17 

 
We have investigated potential acquisitions and may be unable to successfully integrate such acquisitions into our business and 
may not achieve all or any of the operating synergies or anticipated benefits of those acquisitions. 

We continue to evaluate acquisitions of other businesses where we believe such acquisitions will yield increased cash flows, improved 
market penetration and/or identified operating efficiencies and synergies. We may face various challenges with our integration efforts, 
including the combination and simplification of product and service offerings, sales and marketing approaches and establishment of 
combined operations. 

We may have limited or no history of owning and operating any business that we acquire. If we were to acquire these businesses, there can 
be no assurance that: 

•  
•  
•  

•  

such businesses will perform as expected; 
such businesses will not incur unforeseen obligations or liabilities; 
such businesses will generate sufficient cash flow to support the indebtedness, if incurred, to acquire them or the expenditures 
needed to develop them; and/or 
the rate of return from such businesses will justify the decision to invest the capital to acquire them. 

There can be no assurance that we will manage these challenges and risks successfully. Moreover, if we are not successful in completing 
transactions that we have pursued or may pursue, our business may be adversely affected, and we may incur substantial expenses and divert 
significant management time and resources. In addition, in pursuing and completing such transactions, we could use substantial portions of 
our available cash as all or a portion of the purchase price for these transactions or as retention incentives to employees of the acquired 
business, or we may incur substantial debt. We could also issue additional securities as all or a portion of the purchase price for these 
transactions or as retention incentives to employees of the acquired business, which could cause our stockholders to suffer significant 
dilution. Any transaction may not generate additional revenue or profit for us, or may take longer to do so than expected, which may 
adversely affect our business, financial condition, operating results and cash flows. 

We may experience litigation claiming intellectual property infringement by us, and we may not be able to protect our rights in 
intellectual property that we own and develop. 

Intellectual property infringement litigation has become commonplace, particularly in the wireless and software industries in which we 
operate. This litigation can be protracted, expensive, and time consuming. There is no assurance that we will remain immune to this 
litigation. Any such claims, whether meritorious or not, could be time consuming and costly in terms of both resources and management 
time. 

Third parties may claim we infringe their intellectual property rights. We may receive claims that we have infringed the intellectual 
property rights of others, including claims regarding patents, copyrights, and trademarks. The number and types of these claims may grow 
as a result of constant technological change in the segments in which our wireless services and software products compete, the extensive 
patent coverage of existing technologies, and the rapid rate of issuance of new patents. 

Our patents, trademarks, copyrights and trade secrets relating to our wireless services and networks, and our software solutions, are 
important assets.  The efforts we undertake to protect our proprietary rights may not be sufficient or effective.  Any significant impairment 
to our intellectual property rights could harm our business and our ability to compete effectively.  Protecting our intellectual property rights 
can be costly and time consuming. 

We seek to maintain certain of our intellectual property rights as trade secrets, including the source code for many of our software solutions 
and innovations.  Our source code and system architecture may be reverse engineered by our competitors, or the secrecy of our solutions 
and designs could be compromised through a security breach or otherwise, or by our employees or former employees, intentionally or 
accidentally.  Any compromise of our trade secrets could cause us to lose any competitive advantage our software solutions have and the 
investment we have made in developing our products and services. 

Our portfolio of issued patents and copyrights may be insufficient to defend ourselves against intellectual property infringement claims, and 
the validity and scope of our patents could be challenged by third parties were we to seek to enforce them. 

We may encounter issues with privacy and security of personal information. 

A substantial portion of our revenue comes from healthcare customers. As part of our business, we (or third parties with whom we contract) 
may receive, store and process our data, as well as our customers’ and partners’ private data and personal information. As such, our business 
is  subject  to  a variety of  federal,  state  and  international  laws  and  regulations  that  apply  to  the  collection, use, retention, protection, 
disclosure, transfer and processing of personal data. 

18 

 
Our software solutions may handle or have access to personal health information subject in the United States to HIPAA, HITECH and 
related regulations as well as legislation and regulations in foreign countries. These statutes and related regulations impose numerous 
requirements regarding the use and disclosure of personal health information with which we and our software solutions must comply. Our 
failure to accurately anticipate or interpret these complex and technical laws and regulations could subject us to civil and/or criminal 
liability. Such failure could adversely impact our ability to market and sell our software solutions to healthcare customers, and have a 
material adverse impact on our software sales. In addition to personal health information the Company may handle or have access to 
personal information subject in the European Union to General Data Protection Regulations (GDPR). The GDPR imposes several stringent 
requirements for controllers and processors of personal data and will increase our obligations, including, for example, by requiring more 
robust disclosures to individuals, strengthening the individual data rights regime, shortening timelines for data breach notifications, limiting 
retention periods and secondary use of information, and imposing additional obligations when we contract third party processors in 
connection with the processing of personal data. The GDPR could limit our ability to use and share personal data or could cause our costs to 
increase and harm our business, financial condition, operating results and cash flows. Failure to comply with the requirements of the GDPR 
and the applicable European Union member states may result in fines of up to €20,000,000 or up to 4% of the total worldwide annual 
turnover of the preceding financial year, whichever is higher, and other administrative penalties. To comply with the new data protection 
rules imposed by the GDPR we may be required to put in place additional mechanisms which could be onerous and adversely affect our 
business, financial condition, results of operations and prospects. 

In  addition,  customers  may  use  our  wireless  services  to  transmit  patient  health  information  subject  to  HIPAA  and  other regulatory 
requirements. While we offer encrypted pagers to our customers, many customers use pager devices provided by us that do not encrypt text 
messages. While we disclaim liability for customer non-compliance with HIPAA and other privacy requirements, there remains some risk 
we could be held responsible for privacy violations by our customers. 

There can be no assurance that the security and testing measures we take relating to our offerings and operations will prevent all security 
breaches and data loss that could harm our business or the businesses of our customers and partners. These risks may increase as we 
continue to grow our services and offerings and as we receive, store and process more of our customers’ data. Actual or perceived 
vulnerabilities may lead to regulatory investigations, claims against us by customers, partners or other third parties, or costs, such as those 
related  to  providing  customer  notifications  and  fraud  monitoring.  There  can  be  no  assurance  that  any  provisions  in  our  customer 
agreements limiting our liability will be enforceable or effective under applicable law. In addition, the cost and operational consequences 
of implementing further data protection measures could be significant. 

The data privacy- and protection-related laws and regulations to which we subject are evolving, with new or modified laws and regulations 
proposed and implemented frequently and existing laws and regulations subject to new or different interpretations. Any failure by us to 
comply with data privacy- and protection-related laws and regulations could result in enforcement actions, significant penalties or other 
legal actions against us or our customers or suppliers. An actual or alleged failure to comply, which could result in negative publicity, 
reduce demand for our offerings, increase the cost of compliance, require changes in business practices that result in reduced revenue, 
restrict our ability to provide our offerings in certain locations, result in our customers’ inability to use our offerings and prohibit data 
transfers or result in other claims, liabilities or sanctions, including fines, could have an adverse effect on our business, financial condition, 
operating results and cash flows. 

System disruptions and security threats to our computer networks, satellite control or telecommunications systems could have a 
material adverse effect on our business. 

The performance and reliability of our computer network and telecommunications systems infrastructure, as well as the technology 
infrastructure of third parties, is critical to our operations. This technology infrastructure may be vulnerable to damage or interruption from 
natural disasters, power loss, telecommunication failures, terrorist attacks, software errors and other events. Any computer system or 
satellite network error or failure, regardless of cause, could result in a substantial outage that materially disrupts our operations. In addition, 
we face the threat to our computer systems of unauthorized access, computer hackers, computer viruses, malicious code, organized cyber-
attacks and other security problems and system disruptions. Our satellite network connections for our wireless services depend upon VSAT 
terminals, many of which are based on decades-old technology or equipment that could fail resulting in a loss of service to our customers.  
With respect to our Enterprise Reporting and Management systems and data storage we rely on third party data centers and services with 
whom we are dependent for maintaining accessibility, reliability and uninterrupted connectivity. 

A significant number of the systems making up this infrastructure are not redundant, and our disaster recovery planning may not be 
sufficient for every eventuality. We may not carry business interruption insurance sufficient to protect us from all losses that may result 
from interruptions in our services as a result of technology infrastructure failures or to cover all contingencies. We may be required to 
expend significant resources to protect against the threat of these system disruptions or to alleviate problems caused by these disruptions. 
Any interruption in the availability of our websites and on-line interactions with customers or partners may cause a reduction in customer or 
partner satisfaction levels, which in turn could cause additional claims, reduced revenue or loss of customers or partners. There can be no 
assurance that any precautions we may take will prove successful, and such problems could result in, among other consequences, a loss of 

19 

 
data, loss of confidence in the stability and reliability of our offerings, damage to our reputation, and legal liability, all of which may 
adversely affect our business, financial condition, operating results and cash flows. 

Unauthorized breaches or failures in cybersecurity measures adopted by us and/or included in our products and services could have a 
material adverse effect on our business. 

Our security systems are designed to maintain the physical security of our facilities and protect our customers’, suppliers’ and employees’ 
confidential information, as well as our own proprietary information. However, we are also dependent on a number of third-party providers 
of critical corporate infrastructure services relating to, among other things, human resources, electronic communication services and certain 
finance functions, and we are, of necessity, dependent on the security systems of these providers. Accidental or willful security breaches or 
other unauthorized access by third parties or our employees or contractors of our facilities, our information systems or the systems of our 
third party providers, or  the existence  of  computer viruses or  malware  in our or  their data or  software  could  expose us  to  a  risk of 
information loss and misappropriation of proprietary and confidential information, including information relating to our products or 
customers and the personal information of our employees. We utilize a costly, multilayered security framework including detailed security 
policies and procedures, security appliances and software, third party vulnerability testing and detailed business continuity plans that could 
be disrupted at any time. 

In addition, we have, from time to time, also been subject to unauthorized network intrusions and malware on our own IT networks. Any 
theft or misuse of confidential, personal or proprietary information as a result of such activities could result in, among other things, 
unfavorable publicity, damage to our reputation, loss of our trade secrets and other competitive information, difficulty in marketing our 
products, allegations by our customers that we have not performed our contractual obligations, litigation by affected parties and possible 
financial obligations for liabilities and damages related to the theft or misuse of such information, as well as fines and other sanctions 
resulting from any related breaches of data privacy regulations, any of which could have a material adverse effect on our reputation, 
business, profitability and financial condition. Since the techniques used to obtain unauthorized access or to sabotage systems change 
frequently and are often not recognized until launched against a target, we may be unable to anticipate these techniques or to implement 
adequate preventative measures. 

General economic conditions that are largely out of our control may adversely affect our financial condition and statement of 
operations. 

Our business is sensitive to changes in general economic conditions, both in the United States and foreign markets. Recessionary economic 
cycles, higher interest rates, inflation, higher levels of unemployment, higher tax rates and other changes in tax laws, or other economic 
factors that may affect business spending or buying habits could adversely affect the demand for our services. This adverse impact could 
increase the rate of gross subscriber cancellations and/or the level of revenue erosion. 

A significant portion of our revenue is derived from healthcare customers and we are impacted by changes in the healthcare economic 
environment. The healthcare industry is highly regulated and is subject to changing political, legislative, regulatory, and other economic 
developments. These developments can have a dramatic effect on the decision-making and the spending by our customers for information 
technology and software. This economic uncertainty can add to the unpredictability of decision-making and lengthen our sales cycle. 

Further, the consequences of the implementation of changes to healthcare reform legislation continue to impact both the economy in general 
and the healthcare market in particular. The uncertainty created by the possibility of changes to the legislation is impacting customer 
decision making and information technology plans in our key healthcare market. We are unable to predict the full consequences of this 
uncertainty on our operations. Adverse changes in the economic environment could adversely impact our ability to market and sell our 
wireless and software solutions to healthcare customers. 

ITEM 1B. UNRESOLVED STAFF COMMENTS 

We had no unresolved SEC staff comments as of February 28, 2019. 

ITEM 2. PROPERTIES 

Our corporate headquarters is located in Springfield, Virginia, and consists of approximately 18,000 square feet of space under a lease that 
expires on March 31, 2021. At December 31, 2018, we leased facility space, including our executive headquarters, sales offices, technical 
facilities, warehouse and storage facilities in 61 locations in 28 states in the United States, one facility in Australia and one facility in the 
Middle East. The total leased space is approximately 171,000 square feet. At December 31, 2018, we owned four small parcels of land in 
three states in the United States. 

At December 31, 2018, we leased transmitter sites on commercial broadcast towers, buildings and other fixed structures, some of which are 
free of charge, in approximately 3,238 locations throughout the United States. These leases are for our active transmitters and are for 
various terms and provide for periodic lease payments at various rates. 

20 

 
At December 31, 2018, we had 3,934 active transmitters on leased sites which provide service to our customers. 
ITEM 3. LEGAL PROCEEDINGS 

Refer to Note 9, "Commitments and Contingencies" in the Notes to Consolidated Financial Statements for information regarding legal 
proceedings in which we are involved. 

ITEM 4. MINE SAFETY DISCLOSURES 

Not applicable. 

PART II 

ITEM 5.    MARKET  FOR  REGISTRANT’S  COMMON  EQUITY,  RELATED  STOCKHOLDER  MATTERS  AND  ISSUER 
PURCHASES OF EQUITY SECURITIES 

Market Information 

Our sole class of common equity is our $0.0001 par value common stock, which is listed on the NASDAQ National Market® and is traded 
under the symbol “SPOK.” 

Holders of Common Stock 

As of February 22, 2019, there were 3,064 holders of record of our common stock. 

Dividends 

The  Company  declared  dividends  totaling  $10.1  million  and  $10.3  million  during  2018  and  2017,  respectively,  and  expects  to  pay 
dividends of $0.125 per common share each quarter, subject to declaration by the Board of Directors, in 2019. Cash dividends declared for 
the years ended December 31, 2018 and 2017, respectively, include dividends related to unvested restricted stock units (“RSUs”) and shares 
of unvested restricted common stock (“restricted stock”) granted under the Spok Holdings, Inc. Equity Incentive Plan (“Equity Plan”) to 
executives and non-executive members of our Board of Directors. Cash distributions on RSUs and restricted stock are accrued and paid 
when the applicable vesting conditions are met. Accrued cash distributions on forfeited RSUs and restricted stock are also forfeited. 

21 

 
The following table details information on our dividends declared and cash distributions since the formation of the Company through the 
year ended December 31, 2018: 

Year 

2005 
2006(2) 
2007(3) 
2008(4) 
2009(3) 
2010(3) 
2011 
2012(5) 
2013 
2014 
2015(6) 
2016(7) 
2017 
2018 

$ 

$ 

Dividends Declared 
Per Share 
Amount 

Total  
Payment(1) 

(Dollars in 
thousands) 

1.500     $ 
3.650    
3.600    
1.400    
2.000    
2.000    
1.000    
0.750    
0.500    
0.500    
0.625    
0.750    
0.500    
0.500     $ 
19.275     $ 

40,691  
98,904  
98,250  
39,061  
45,502  
44,234  
22,121  
16,512  
12,312  
10,826  
13,333  
10,287  
15,234  
10,064  
477,331  

Total 
(1)  The total payment reflects the cash distributions paid in relation to common stock, vested RSUs and vested shares of restricted stock. 
(2)  On August 8, 2006, we announced the adoption of a regular quarterly cash distribution of $0.65 per share of common stock. 
(3)  The cash distribution includes an additional special one-time cash distribution to stockholders of $1.00 per share of common stock. 
(4)  On May 2, 2008, our Board of Directors reset the quarterly cash distribution rate to $0.25 per share of common stock from $0.65 per share of 

$ 

common stock. 

(5)  On July 30, 2012, our Board of Directors reset the quarterly cash distribution rate to $0.125 per share of common stock from $0.25 per share of 

common stock. 

(6)  The cash distribution includes an additional special one-time cash distribution to stockholders of $0.125 per share of common stock. 
(7)  The per share amount includes a special one-time dividend of $0.25 per share of common stock declared in 2016 but payable to stockholders in 

2017. 

On February 27, 2019, our Board of Directors declared a regular quarterly cash dividend of $0.125 per share of common stock, with a 
record date of March 15, 2019, and a payment date of March 29, 2019. This cash dividend of approximately $2.4 million is expected to be 
paid from available cash on hand. 

22 

 
 
 
 
 
Performance Graph 

We began trading on the NASDAQ National Market® on November 17, 2004. The chart below compares the relative changes in the 
cumulative total return of our common stock for the period December 31, 2013 to December 31, 2018, against the cumulative total return of 
the NASDAQ Composite Index®, the NASDAQ Telecommunications Index® and the S&P Health Care Technology Index for the same 
period. 

The chart below assumes that on December 31, 2013, $100 was invested in our common stock and in each of the indices. The comparisons 
assume that all cash distributions were reinvested. The chart indicates the dollar value of each hypothetical $100 investment based on the 
closing price as of the last trading day of each fiscal year from December 31, 2013 to December 31, 2018. 

Spok Holdings, Inc. 

NASDAQ Composite 

NASDAQ Telecommunications 

S&P Health Care Technology 

$ 

2013  
100.00    $ 
100.00   
100.00   
100.00   

2014  
125.61    $ 
114.62   
102.75   
116.00   

December 31, 
2015  
137.40    $ 
122.81   
100.20   
107.95   

2016  
162.28    $ 
133.19   
106.61   
84.98   

2017  
126.03    $ 
172.11   
130.48   
120.90   

2018 
110.41  
165.84  
130.76  
94.08  

23 

 
 
 
 
 
Purchases of Equity Securities by the Issuer and Affiliated Purchasers 

The following table presents information with respect to common stock repurchased by us (excluding the purchase of common stock for tax 
withholdings) during the three months ended December 31, 2018. 

For the Three Months Ended 

October 1 - October 31, 2018 
November 1 - November 30, 2018 
December 1 - December 31, 2018 
Total 

Total Number 
of Shares 
Purchased 

Average 
Price Paid 
Per Share(1) 

—    $ 
—    $ 
263,000    $ 
263,000    $ 

—    
—    
13.10    
13.10    

Total Number of 
Shares Purchased 
as Part of 
Publicly 
Announced Plans 
or Programs 

Approximate Dollar 
Value of Shares that 
May Yet Be Purchased 
Under the Plans or 
Programs(2)(3) 
  (Dollars in thousands) 
10,000  
10,000  
6,555  

—    
—    
263,000    
263,000     

(1) Average price paid per share excludes commissions of $10,520. 
(2) In February 2018, the Board of Directors authorized the repurchase of up to $10.0 million of the Company's common stock through December 31, 2018. 
(3) In August 2018, the Board of Directors authorized the repurchase of up to $10.0 million of the Company's common stock through December 31, 2018. In 
November 2018, the Board of Directors authorized an extension of this repurchase authority through December 31, 2019. 

Repurchased shares of our common stock were accounted for as a reduction to common stock and additional paid-in-capital in the period in 
which the repurchase occurred. In August 2018, the Company's Board of Directors reset the repurchase authority under the share repurchase 
program to $10.0 million which was set to expire on December 31, 2018. In November 2018, the Company's Board of Directors extended 
the repurchase authority through December 31, 2019. 

Transfer Restrictions on Common Stock 

In order to reduce the possibility that certain changes in ownership could impose limitations on the use of our deferred income tax assets, 
our Amended and Restated Certificate of Incorporation contains provisions that generally restrict transfers by or to any 5% stockholder of 
our common stock or any transfer that would cause a person or group of persons to become a 5% stockholder of our common stock. After a 
cumulative indirect shift in ownership of more than 45% since our emergence from bankruptcy proceedings in May 2002 through a transfer 
of our common stock, any transfer of our common stock by or to a 5% stockholder of our common stock or any transfer that would cause a 
person or group of persons to become a 5% stockholder of such common stock, will be prohibited unless the transferee or transferor 
provides notice of the transfer to us and our Board of Directors determines in good faith that the transfer would not result in a cumulative 
indirect shift in ownership of more than 47%. 

Prior to a cumulative indirect ownership change of more than 45%, transfers of our common stock will not be prohibited, except to the 
extent that they result in a cumulative indirect shift in ownership of more than 47%, but any transfer by or to a 5% stockholder of our 
common stock or any transfer that would cause a person or group of persons to become a 5% stockholder of our common stock requires 
notice to us. Similar restrictions apply to the issuance or transfer of an option to purchase our common stock, if the exercise of the option 
would result in a transfer that would be prohibited pursuant to the restrictions described above. These restrictions will remain in effect until 
the earliest of (1) the repeal of IRC Section 382 (or any comparable successor provision) and (2) the date on which the limitation amount 
imposed by IRC Section 382 in the event of an ownership change would not be less than the tax attributes subject to these limitations. 
Transfers by or to us and any transfer pursuant to a merger approved by our Board of Directors or any tender offer to acquire all of our 
outstanding stock where a majority of the shares have been tendered will be exempt from these restrictions. 

Based on publicly available information and after considering any direct knowledge we may have, our combined cumulative change in 
ownership was an insignificant amount as of December 31, 2018 and 2017. 

24 

 
 
 
 
 
 
   
   
ITEM 6. SELECTED FINANCIAL DATA 

The following selected consolidated financial data should be read in conjunction with “Item 7. Management’s Discussion and Analysis of 
Financial Condition and Statement of Operations” (“MD&A”), the consolidated financial statements and notes thereto, and other financial 
information appearing elsewhere in this 2018 Form 10-K. The amounts below related to current and total assets have been revised for 2017. 
For more information on these changes, refer to Note 1, "Organization and Significant Accounting Policies" of the Consolidated Financial 
Statements for additional information. 

For the Year Ended December 31, 

2018 

2017 

2016 

2015 

2014 

(Dollars in thousands except per share amounts) 

Statements of Operations Data: 

Revenues 
Operating expenses 
Operating (loss) income 
Net (loss) income 
Basic and diluted net (loss) income per common share 
Cash dividends declared per common share 

$ 

169,474     $ 
172,647    
(3,173 )  
(1,479 )  
(0.08 )  
0.50    

171,175     $ 
160,469    
10,706    
(15,306 )  
(0.76 )  
0.50    

179,561    
157,408    
22,153    
13,979    
0.68    
0.75    

189,628    
164,528    
25,100    
80,246    
3.74    
0.625    

200,273  
172,122  
28,151  
20,745  
0.96  
0.50  

Balance Sheets Data: 
Current assets 
Total assets 
Long-term liabilities, excluding deferred revenue 
Stockholders’ equity 

December 31, 

2018 

2017 

2016 

2015 

2014 

(Dollars in thousands) 

$ 

130,978     $ 
327,712    
7,734    
274,554    

144,303     $ 
348,004    
8,075    
290,529    

155,862     $ 
388,087    
8,921    
322,087    

141,613     $ 
386,433    
8,972    
329,564    

142,761  
337,890  
8,131  
279,059  

ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND STATEMENT OF 

OPERATIONS 

The following discussion and analysis should be read in conjunction with our consolidated financial statements and related notes and the 
discussion under “Organization and Significant Accounting Policies” (refer to Note 1), which describes key estimates and assumptions we 
make in the preparation of our consolidated financial statements; the cautionary language that appears under the title "Forward Looking 
Statements"  immediately  following  the Table  of  Contents;  “Item 1.  Business,”  which  describes  our  operations;  and  “Item 1A.  Risk 
Factors,” which describes key risks associated with our operations and markets in which we operate. A reference to a “Note” in this section 
refers to the accompanying Notes to Consolidated Financial Statements. 

Overview and Highlights 

We are a comprehensive provider of clinical communication and collaboration solutions for enterprises. We offer a suite of unified clinical 
communication and collaboration solutions that include call center operations, clinical alerting and notifications, one-way and advanced 
two-way wireless messaging services, mobile communications and public safety response. Our customers rely on Spok for workflow 
improvement, secure texting, paging services, contact center optimization and public safety response. Our product offerings are capable of 
addressing a customer’s mission clinical communications needs. We develop, sell and support enterprise-wide systems for healthcare and 
other organizations needing to automate, centralize and standardize their approach to clinical communications. Our solutions can be found 
in prominent hospitals; large government agencies; leading public safety institutions, colleges and universities; large hotels, resorts and 
casinos; and well-known manufacturers. Our primary market has been the healthcare industry, particularly hospitals. We have identified 
hospitals with 200 or more beds as the primary targets for our software and wireless solutions. 

25 

 
 
 
 
 
 
 
 
 
   
   
   
   
 
 
   
   
   
   
 
 
 
 
 
 
 
 
   
   
   
   
 
Revenue generated by wireless messaging services (including voice mail, personalized greeting, message storage and retrieval) and 
equipment loss and/or maintenance protection to both one-way and two-way messaging subscribers is presented as wireless revenue in our 
statements of operations. Revenue generated by the sale of our software solutions, which includes software license, professional services 
(installation, consulting and training), equipment procured by us from third parties (to be used in conjunction with our software) and post-
contract support (on-going maintenance), is presented as software revenue in our statements of operations. Our software is licensed to end 
users under an industry standard software license agreement. 

2018 Highlights 

Total revenue declined by 1.0% or $1.7 million during 2018 compared to 2017, primarily as a result of moderate growth in software 
revenue, offset by the continued and expected decline in wireless revenue. This represents a $6.7 million improvement in the decrease of 
consolidated revenues period over period as compared to the year ended December 31, 2017 and brings us closer to consolidated revenue 
growth as we continue our transition into a software company. The anticipated rate of decline in wireless revenues has trended favorably 
over the last several years continuing in 2018 as we saw the lowest level of erosion in the last five years, declining at a rate of only 6.8%. 
As expected, our operating expenses increased by 7.6% or $12.2 million during 2018 compared to 2017, driven primarily by our continued 
investment in the development of the Spok Care Connect Platform and the related research and development costs. We believe increases in 
staffing and the use of outside services in research and development will begin to grow at a slower pace in 2019. As future sales related to 
our research and development efforts begin to materialize, we expect those costs will decrease as a percentage of total revenues and begin 
to return to normalized levels. We returned approximately $23.6 million of capital to stockholders in the form of cash dividends and share 
repurchases. 

2017 Highlights 

Total revenue declined by 4.7% or $8.4 million during 2017 compared to 2016, driven primarily by a continued and expected decline in 
wireless revenue while software revenue remained relatively flat for the same period. This is a $1.7 million improvement in the decrease of 
consolidated revenues period over period as compared to the year ended December 31, 2016. We continue to see a trend in wireless revenue 
as the decline year over year has decreased for the past five consecutive years. Our operating expenses increased by 1.9% or $3.1 million 
during 2017 compared to 2016, driven primarily by our continued investment in the development of the Spok Care Connect Platform and 
the related research and development costs. We returned approximately $20.3 million of capital to stockholders in the form of cash 
dividends and share repurchases. 

Wireless Revenue 

Wireless revenue consists of two primary components: Paging revenue and product and other revenue. Paging revenue consists primarily of 
recurring fees associated with the provision of messaging services and fees for paging devices and is net of a provision for service credits. 
Product and other revenue reflects system sales, the sale of devices and charges for paging devices that are not returned and are net of 
anticipated credits. Our core offering includes subscriptions to one-way or two-way messaging services for a periodic (monthly, quarterly, 
semiannual, or annual) service fee. This is generally based upon the type of service provided, the geographic area covered, the number of 
devices provided to the customer and the period of commitment. A subscriber to one-way messaging services may select coverage on a 
local, regional or nationwide basis to best meet their messaging needs. Two-way messaging is generally offered on a nationwide basis. In 
addition, subscribers either contract for a messaging device from us for an additional fixed monthly fee or they own a device, having 
purchased it either from us or from another vendor. We also sell devices to resellers who lease or resell devices to their subscribers and then 
sell  messaging  services  utilizing  our  networks.  We  offer  ancillary  services,  such  as  voicemail  and  equipment  loss  or  maintenance 
protection, which help increase the monthly recurring revenue we receive along with these traditional messaging services. In 2015 and 2016 
we launched new and exclusive one-way (T5) and two-way (T52) alphanumeric pagers, respectively. Both pagers are configurable to 
support un-encrypted or encrypted operation. When configured for encryption, they utilize AES-128 bit encryption, screen locking and 
remote  wipe  capabilities. With  encryption enabled  these new secure  paging  devices  enhance our  service  offerings to  the  healthcare 
community by adding Health Insurance Portability and Accountability Act ("HIPAA") security capabilities to the low cost, highly reliable 
and availability benefits of paging. (See Item 1. “Business” for more details.) 

Software Revenue 

Software revenue consists of two primary components: operations revenue and maintenance revenue. Operations revenue consists 
primarily of license revenues for our healthcare communications solutions, equipment revenues that facilitate the use of our software 
solutions, and professional services revenue related to the implementation of our solutions. Maintenance revenue is for ongoing support of 
our software solutions or related equipment (typically for one year). 

26 

 
 
Beginning in 2018 with the adoption of ASC 606 our software licenses and hardware are generally recognized at a point in time when we 
have transferred control to the customer. For software licenses, revenue is not recognized until the related license(s) has been made 
available to the customer and the customer can begin to benefit from its right to use the license(s). Our software licenses represent a right to 
use Spok’s intellectual property ("IP") as it exists at a point in time at which the license is granted. Many of our software licenses have 
significant standalone functionality due to their ability to process a transaction or perform a function or task, and we do not need to 
maintain those products, once provided to the customer, for value to exist. While the functionality of IP that we license may substantively 
change during the license period, customers are not contractually or practically required to update their license as a result of those changes. 
Our wireless, professional and maintenance services are generally recognized over time due to a customer's simultaneous receipt and 
consumption of the benefit as we perform the work. As we transfer control over time, we recognize revenue based on the extent of progress 
towards completion of the performance obligation. The selection of the method to measure progress towards completion requires significant 
judgment and is based on the nature of the products or services to be provided. Generally, we use the time-elapsed measure of progress for 
performance obligations which include wireless or maintenance services. We believe this method best depicts the simultaneous transfer and 
consumption of the benefit based on our performance as these services are generally considered standby services. For professional services, 
we leverage an input methodology based on the number of hours worked on a project versus the total expected hours necessary to complete 
the project. Revenues are recognized proportionally as hours are incurred. 

Operating Expenses 

Our operating expenses are presented in functional categories. Certain of our functional categories are especially important to overall 
expense control and management. These operating expenses are categorized as follows: 

•   Cost of revenue. These are expenses primarily for hardware, third-party software, outside service expenses and payroll and related 

expenses for our professional services, logistics, customer support and maintenance staff. 

•   Research and Development. These expenses relate primarily to the development of new software products and the ongoing 
maintenance  and  enhancement  of  existing  products.  This  classification  consists  primarily  of  employee  payroll  and  related 
expenses, outside services related to the design, development, testing and enhancement of our solutions and to a lesser extent 
hardware equipment. 

•   Technology operations. These are expenses associated with the operation of our paging networks. Expenses consist largely of site 
rent expenses for transmitter locations, telecommunication expenses to deliver messages over our paging networks, and payroll 
and related expenses for our engineering and pager repair functions. We actively pursue opportunities to consolidate transmitters 
and other service, rental and maintenance expenses in order to maintain an efficient network while simultaneously ensuring 
adequate service for our customers. We believe continued reductions in these expenses will occur as our networks continue to be 
consolidated for the foreseeable future. Technology operations was formally referred to as service, rental and maintenance. 
•   Selling and marketing. The sales and marketing staff are involved in selling our communication solutions primarily in the United 
States. These expenses  support our  efforts to  maintain  gross placements  of  units  in  service, which  mitigated  the  impact  of 
disconnects on our wireless revenue base, and to identify business opportunities for additional or future software sales. We have a 
centralized marketing function, which is focused on supporting our products and vertical sales efforts by strengthening our brand, 
generating sales leads and facilitating the sales process. These marketing functions are accomplished through targeted email 
campaigns, webinars, regional and national user conferences, monthly newsletters and participation at industry trade shows. 
Expenses consist largely of payroll and related expenses, commissions and other costs such as travel and advertising costs. 
•   General and administrative. These are expenses associated with information technology and administrative functions which 
includes finance and accounting, human resources and executive management. This classification consists primarily of payroll and 
related expenses, outside service expenses, taxes, licenses and permit expenses, and facility rent expenses. 

27 

 
Results of Operations 

The following table is a summary of our Consolidated Statements of Operations for the years ended December 31, 2018, 2017 and 
2016: 

(Dollars in thousands) 
Revenues: 
Wireless 
Software 

Total revenue 

Operating expenses: 
Cost of revenue 
Research and development 
Technology operations 

Selling and marketing 
General and administrative 
Depreciation, amortization and accretion 

Total operating expenses 
Operating (loss) income 
Interest income 
Other income (expense) 

(Loss) income before income tax benefit 
(expense) 
Income tax (benefit) expense 

Net (loss) income 

Supplemental information 

FTEs 

Active transmitters 

2018 

Change 

2017 

Change 

2016 

$  94,277    
75,197    
169,474    

(6,911 )  
5,210    
(1,701 )  

(6.8 )%   $  101,188     $ 
7.4  %  
(1.0 )%  

69,987    
171,175    

(8,402 )  
16    
(8,386 )  

(7.7 )%   $  109,590  
69,971  
—  %  
179,561  
(4.7 )%  

32,408    
24,464    
31,356    
24,553    
49,097    
10,769    
172,647    
(3,173 )  
1,638    
(650 )  

3,990    
5,762    
(146 )  
1,730    
1,697    
(855 )  
12,178    
(13,879 )  
919    
(784 )  

14.0  %  
30.8  %  
(0.5 )%  
7.6  %  
3.6  %  
(7.4 )%  
7.6  %  
(129.6 )%  
127.8  %  
(585.1 )%  

28,418    
18,702    
31,502    
22,823    
47,400    
11,624    
160,469    
10,706    
719    
134    

(2,231 )  
5,235    
(1,232 )  
(1,945 )  
4,573    
(1,339 )  
3,061    
(11,447 )  
444    
(409 )  

(7.3 )%  
38.9  %  
(3.8 )%  
(7.9 )%  
10.7  %  
(10.3 )%  
1.9  %  
(51.7 )%  
161.5  %  
(75.3 )%  

30,649  
13,467  
32,734  
24,768  
42,827  
12,963  
157,408  
22,153  
275  
543  

(2,185 )  
706    

(13,744 )  
27,571    
(1,479 )   $  13,827    

(11,412 )  
11,559 
(118.9 )%  
(102.6 )%  
(17,873 )  
(26,865 )  
(90.3 )%   $  (15,306 )   $  (29,285 )  

22,971 
(49.7 )%  
198.8  %  
(8,992 ) 
(209.5 )%   $  13,979  

$ 

596    
3,934    

—    
(96 )  

—  %  

(2.4 )%  

596    
4,030    

9    
(129 )  

1.5  %  

(3.1 )%  

587  
4,159  

28 

 
 
 
 
 
 
   
   
   
   
   
   
 
   
   
   
   
   
   
 
 
 
 
 
 
   
   
   
   
   
   
 
   
   
   
   
   
   
 
The following table is a summary of our Consolidated Statements of Operations for the years ended December 31, 2018, 2017 and 2016 
adjusted to exclude the adoption of ASC 606: 

(Dollars in thousands) 
Revenues: 
Wireless 
Software 

Total revenue 

Operating expenses: 
Cost of revenue 
Research and development 
Technology operations 

Selling and marketing 
General and administrative 
Depreciation, amortization and accretion 

Total operating expenses 
Operating (loss) income 
Interest income 
Other income (expense) 

2018(1) 

Change 

2017 

Change 

2016 

$  94,277    
73,265    
167,542    

(6,911 )  
3,278    
(3,633 )  

(6.8 )%   $  101,188     $  (8,402 )  
16    
69,987    
4.7  %  
171,175    
(8,386 )  
(2.1 )%  

(7.7 )%   $  109,590  
69,971  
—  %  
179,561  
(4.7 )%  

32,408    
24,464    
31,356    
24,250    
49,097    
10,769    
172,344    
(4,802 )  
1,638    
(664 )  

3,990    
5,762    
(146 )  
1,427    
1,697    
(855 )  
11,875    
(15,508 )  
919    
(798 )  

14.0  %  
30.8  %  
(0.5 )%  
6.3  %  
3.6  %  
(7.4 )%  
7.4  %  
(144.9 )%  
127.8  %  
(595.5 )%  

28,418    
18,702    
31,502    
22,823    
47,400    
11,624    
160,469    
10,706    
719    
134    

(2,231 )  
5,235    
(1,232 )  
(1,945 )  
4,573    
(1,339 )  
3,061    
(11,447 )  
444    
(409 )  

(7.3 )%  
38.9  %  
(3.8 )%  
(7.9 )%  
10.7  %  
(10.3 )%  
1.9  %  
(51.7 )%  
161.5  %  
(75.3 )%  

30,649  
13,467  
32,734  
24,768  
42,827  
12,963  
157,408  
22,153  
275  
543  

(Loss) income before income tax benefit 
(expense) 
Income tax (benefit) expense 

Net (loss) income 

(3,828 )  
706    

(15,387 )  
27,571    
(3,122 )   $  12,184    

(11,412 )  
11,559 
(133.1 )%  
(102.6 )%  
(17,873 )  
(26,865 )  
(79.6 )%   $  (15,306 )   $ (29,285 )  

22,971 
(49.7 )%  
198.8  %  
(8,992 ) 
(209.5 )%   $  13,979  

$ 

Supplemental information 

FTEs 

Active transmitters 

596    
3,934    

—    
(96 )  

—  %  

(2.4 )%  

596    
4,030    

9    
(129 )  

1.5  %  

(3.1 )%  

587  
4,159  

(1)Adjusted to exclude the adoption of ASC 606, with the exception of income tax (benefit) expense. 

29 

 
 
 
 
 
 
   
   
   
   
   
   
 
   
   
   
   
   
   
 
 
 
 
 
 
   
   
   
   
   
   
 
   
   
   
   
   
   
 
Revenue 

The table below details total revenue for the periods stated: 

(Dollars in thousands) 

Revenue - wireless 
Paging revenue 
Product and other revenue 
Total wireless revenue 

Revenue - software 

License 
Services 
Equipment 

Operations revenue 
Maintenance revenue 

Total software revenue 
Total revenue 

2018 

Change 

2017 

Change 

2016 

$  90,570     $ 
3,707    
94,277    

(6,726 )  
(185 )  
(6,911 )  

(6.9 )%   $  97,296     $ 
(4.8 )%  
(6.8 )%  

3,892    
101,188    

(7,752 )  
(650 )  
(8,402 )  

(7.4 )%   $  105,048  
4,542  
(14.3 )%  
109,590  
(7.7 )%  

13,042    
18,091    
4,995    
36,128    
39,069    
75,197    
$  169,474     $ 

3,501    
461    
848    
4,810    
400    
5,210    
(1,701 )  

9,541    
36.7  %  
17,630    
2.6  %  
4,147    
20.4  %  
31,318    
15.4  %  
38,669    
1.0  %  
69,987    
7.4  %  
(1.0 )%   $  171,175    $ 

709    
(964 )  
(1,325 )  
(1,580 )  
1,596    
16    
(8,386 )  

8,832  
8.0  %  
18,594  
(5.2 )%  
5,472  
(24.2 )%  
32,898  
(4.8 )%  
37,073  
4.3  %  
69,971  
—  %  
(4.7 )%   $  179,561  

The decrease in wireless revenue during 2018 compared to both 2017 and 2016, respectively, reflects the decrease in demand for our 
wireless services. Wireless revenue is generally based upon the number of units in service and the monthly Average Revenue Per User 
("ARPU"). On a consolidated basis ARPU is affected by several factors, including the mix of units in service and the pricing of the various 
components of our services. The number of units in service changes based on subscribers added, referred to as gross placements, less 
subscriber cancellations, or disconnects. ARPU for the years ended December 31, 2018, 2017 and 2016 was $7.39, $7.51 and $7.67, 
respectively, while total units in service were 1.0 million for the years ended December 31, 2018 and 2017 and 1.1 million for the year 
ended December 31, 2016. While demand for wireless services continues to decline, it has done so at a slower rate for each of the periods 
presented. While we are encouraged that this trend will continue in future periods, we believe that demand will continue to decline for the 
foreseeable future in line with recent and historical trends. As our wireless products and services are replaced with other competing 
technologies, such as the shift from narrow band wireless service offerings to broad band technology services, our wireless revenue will 
continue to decrease. 

The following reflects the impact of subscribers and ARPU on the change in wireless revenue: 

Units in Service as of December 31, 

  Revenue for the Year Ended December 31,   

Change Due To: 

2018 

2017 

Change 

2018 

2017 

  Change 

ARPU 

Units 

Total 

(Units in thousands) 

992    

1,049    

(57 )   $ 

90,570     $ 

97,296     $ 

(6,726 )   $ 

(1,524 )   $ 

(5,202 ) 

(Dollars in thousands) 

Units in Service as of December 31, 

  Revenue for the Year Ended December 31,   

Change Due To: 

2017 

2016 

Change 

2017 

2016 

  Change 

ARPU 

Units 

(Units in thousands) 

(Dollars in thousands) 

Total 

1,049    

1,111    

(62 )   $ 

97,296     $  105,048     $ 

(7,752 )   $ 

1,979     $ 

(5,773 ) 

As demand for one-way and two-way messaging has declined, we have developed or added service offerings such as encrypted paging and 
Spok Mobile with a pager number in order to increase our revenue potential and mitigate the decline in our wireless revenue. We will 
continue to explore ways to innovate and provide customers the highest value possible. 

The increase in software operations revenue during 2018 when compared to 2017 primarily reflects an increase in the size and value of 
projects being worked during 2018 as compared to the same period in 2017 as well as the acceleration of license revenue due to a change in 
revenue rules resulting from the adoption of ASC 606. The decrease in operations revenue during 2017 when compared to 2016 primarily 
reflects a decrease in the number and size of projects completed during 2017 as compared to the same period in 2016. 

30 

 
 
 
 
 
 
 
   
   
   
   
   
   
 
 
   
   
   
   
   
   
 
 
   
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  continued  increase  in  maintenance  revenue  for  each  of  the  periods  stated  reflects  our  continuing  success  in  renewals  of  our 
maintenance  support  for  existing  software  solutions  and  in  maintenance  support  for  sales  of  new  solutions.  The  renewal  rates  for 
maintenance revenue, including the annual uplifts, for the years ended December 31, 2018, 2017 and 2016 were in excess of 99%. We 
achieve very high maintenance revenue renewal rates compared to many companies that have software offerings, and we may experience a 
downward trend in maintenance renewals as communications technology and services continue to advance, and customers have more 
choices and opportunities to shift to newer solutions for their communication and work flow needs. 

Supplemental Revenue Discussion - ASC 605 Analysis 

The table below details total software revenue, adjusted to exclude the adoption of ASC 606, for the periods stated: 

(Dollars in thousands) 

Revenue - software 

License 
Services 
Equipment 

Operations revenue 
Maintenance revenue 

Total software revenue 

(1) Adjusted to exclude the adoption of ASC 606 

2018(1) 

Change 

2017 

Change 

2016 

$  9,042  
18,869  
5,071  
32,982  
40,283  
$  73,265  

  $ 

(499 )   
1,239  
924  
1,664  
1,614  
  $  3,278  

(5.2 )%   $  9,541  
17,630  
7.0  %  
4,147  
22.3  %  
31,318  
5.3  %  
38,669  
4.2  %  
4.7  %   $  69,987  

  $ 
  $ 

  $ 

709  
(964 )   
(1,325 )   
(1,580 )   
1,596  
16  

8.0  %   $  8,832  
18,594  
(5.2 )%  
5,472  
(24.2 )%  
32,898  
(4.8 )%  
37,073  
4.3  %  
—  %   $  69,971  

The increase in operations revenue for the twelve months ended December 31, 2018 primarily reflects an increase in the number and size of 
projects in process and completed as compared to the same period in 2017 and 2016. The increase in maintenance revenue for twelve 
months ended December 31, 2018 and 2017 reflects our continuing success in renewals of our maintenance support for existing software 
solutions and in maintenance support for sales of new solutions. The maintenance revenue renewal rates for the twelve months ended 
December 31, 2018, 2017 and 2016 were in excess of 99%. 

Operating Expenses 

Certain immaterial prior period amounts, within individual operating expense categories, have been reclassified to conform to the current 
period's presentation. These reclassifications had no effect on the reported results of operations nor did they have any effect on the total 
operating expense amounts they are a part of. 

Cost of revenue. Cost of revenue consisted primarily of the following items: 

Cost of revenue 

(Dollars in thousands) 
Payroll and related 

Cost of sales 
Stock based compensation 
Other 

Total cost of revenue 

FTEs 

2018 

Change 

2017 

Change 

2016 

$  19,535     $ 
10,571    
249    
2,053    
$  32,408     $ 

178    

1,729    
2,453    
70    
(262 )  
3,990    
(7 )  

9.7  %   $  17,806     $ 
30.2  %  
39.1  %  
(11.3 )%  
14.0  %   $  28,418     $ 
(3.8 )%  

8,118    
179    
2,315    

185    

(310 )  
(1,992 )  
123    
(52 )  
(2,231 )  
4    

(1.7 )%   $  18,116  
10,110  
(19.7 )%  
56  
219.6  %  
2,367  
(2.2 )%  
(7.3 )%   $  30,649  
181  
2.2  %  

Cost of revenue expense increased for the year ended December 31, 2018 compared to December 31, 2017 primarily due to the increase in 
cost of sales and payroll and benefits. The increase in cost of sales is primarily due to an increase in the usage of third party implementation 
resources and an increase in equipment revenue which caused a corresponding increase in cost of sales. 

Cost of revenue expense decreased for the year ended December 31, 2017 compared to December 31, 2016 primarily due to the reduction 
in cost of sales. Of the $2.0 million reduction in cost of sales, $1.2 million was attributable to a decrease in cost of sales directly related to 
the decrease in equipment revenue over the same periods and the remaining $0.8 million related to reduction in the usage of third party 
professional service resources. 

31 

 
 
 
 
 
 
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
Research and development. Research and development consisted primarily of the following items: 

Research and development 

(Dollars in thousands) 
Payroll and related 

Outside services 
Stock based compensation 
Other 

Total research and development 

FTEs 

2018 

Change 

2017 

Change 

2016 

$  17,567     $ 
6,149    
236    
512    

$  24,464     $ 

121    

2,830    
2,763    
144    
25    
5,762    
10    

19.2 %   $  14,737     $ 
81.6 %  
156.5 %  
5.1 %  
30.8 %   $  18,702     $ 
9.0 %  

3,386    
92    
487    

111    

3,761    
1,298    
40    
136    
5,235    
23    

34.3 %   $  10,976  
2,088  
62.2 %  
52  
76.9 %  
351  
38.7 %  
38.9 %   $  13,467  
88  
26.1 %  

Research and development expense increased for the year ended December 31, 2018 compared to the same periods in 2017 and 2016 
primarily as a result of our anticipated increases in payroll and benefits and outside service related costs as we continue to focus on the 
development efforts of our software solutions. We intend to continue these efforts based on their importance to our continued success and 
do not anticipate a return to historically low costs. However, we believe increases in staffing and the use of outside services will begin to 
grow at a slower pace in 2019. These costs will continue to substantially impact margins and our cash flow from operations as the benefits 
from our development efforts will not be realized for at least one to three years. 

Technology operations. Technology operations consisted primarily of the following items: 

Technology Operations 

(Dollars in thousands) 
Payroll and related 
Site rent 
Telecommunications 

Stock based compensation 
Other 

Total technology operations 

FTEs 

2018 

Change 

2017 

Change 

2016 

$  10,792     $ 
13,948    
3,805    
95    
2,716    
$  31,356     $ 

92    

525    
(281 )  
(318 )  
16    
(88 )  
(146 )  
—    

5.1  %   $  10,267     $ 
(2.0 )%  
(7.7 )%  
20.3  %  
(3.1 )%  
(0.5 )%   $  31,502     $ 
—  %  

14,229    
4,123    
79    
2,804    

92    

(445 )  
(343 )  
(484 )  
66    
(26 )  
(1,232 )  

(5 )  

(4.2 )%   $  10,712  
14,572  
(2.4 )%  
4,607  
(10.5 )%  
13  
507.7  %  
2,830  
(0.9 )%  
(3.8 )%   $  32,734  
97  
(5.2 )%  

Technology  operations  expense  has  decreased  during  each  of  the  periods  presented  primarily  due  to  reductions  in  site  rent  and 
telecommunications expense.  The number of active transmitters declined 2.4% from December 31, 2017 to December 31, 2018 and 3.1% 
from  December  31,  2016  to  December  31,  2017.  The  number  of  active  transmitters  directly  relates  to  the  amount  of  site  rent  and 
telecommunications expenses we generally incur on an annual basis. We expect savings in site rent and telecommunications expenses to 
begin slowing in 2019 as compared to historical cost savings. As we reach certain minimum frequency commitments, as outlined by the 
United States Federal Communications Commission, we will be unable to continue our efforts to rationalize and consolidate our networks. 

32 

 
 
 
 
 
 
 
   
   
   
   
   
   
 
 
 
 
 
   
   
   
   
   
   
Selling and marketing. Selling and marketing consisted primarily of the following items: 

Selling and marketing 

(Dollars in thousands) 
Payroll and related 

Commissions 
Stock based compensation 
Advertising and events 
Other 

Total selling and marketing 

FTEs 

2018 

Change 

2017 

Change 

2016 

$  13,052     $ 
6,152    
503    
4,247    
599    

$  24,553     $ 

97    

1,256    
961    
126    
(306 )  
(307 )  
1,730    
4    

10.6  %   $  11,796     $ 
18.5  %  
33.4  %  
(6.7 )%  
(33.9 )%  

5,191    
377    
4,553    
906    

7.6  %   $  22,823     $ 
4.3  %  

93    

(2,370 )  
(458 )  
310    
641    
(68 )  
(1,945 )  

(14 )  

(16.7 )%   $  14,166  
5,649  
(8.1 )%  
67  
462.7  %  
3,912  
16.4  %  
974  
(7.0 )%  
(7.9 )%   $  24,768  
107  
(13.1 )%  

Selling and marketing expense increased for the year ended December 31, 2018 compared to December 31, 2017 primarily due to an 
increase in benefits expenses due to higher medical benefit costs incurred across our employee base. The increase in commissions expenses 
for the year ended December 31, 2018 primarily relates to the increase in operations revenue and the adoption of ASC 606.  Selling and 
marketing expense decreased for the year ended December 31, 2017 compared to December 31, 2016 primarily due to the reduction in 
payroll and benefits and commissions expense partially offset by increases in stock based compensation, conferences and trade show 
expenses. 

General and administrative. General and administrative consisted primarily of the following items: 

General and administrative 

(Dollars in thousands) 
Payroll and related 
Stock based compensation 
Facility rent and office costs 
Outside services 

Taxes, licenses and permits 
Bad debt 
Other 

Total general and administrative 

FTEs 

2018 

Change 

2017 

Change 

2016 

$  17,677     $ 
3,871    
6,492    
11,260    
3,295    
1,624    
4,878    
$  49,097     $ 

108    

599    
910    
(1,222 )  
852    
(926 )  
1,096    
388    
1,697    
(7 )  

3.5  %   $  17,078     $ 
30.7  %  
(15.8 )%  
8.2  %  
(21.9 )%  
207.6  %  
8.6  %  
3.6  %   $  47,400     $ 
(6.1 )%  

2,961    
7,714    
10,408    
4,221    
528    
4,490    

115    

(72 )  
2,295    
791    
723    
(33 )  
85    
784    
4,573    
1    

(0.4 )%   $  17,150  
666  
344.6  %  
6,923  
11.4  %  
9,685  
7.5  %  
4,254  
(0.8 )%  
443  
19.2  %  
3,706  
21.2  %  
10.7  %   $  42,827  
114  
0.9  %  

General and administrative expense increased for the year ended December 31, 2018 compared to December 31, 2017 primarily due to an 
increase in benefits expenses due to higher medical benefit costs incurred across our employee base, stock compensation, outside services 
and bad debt. The increase in stock based compensation is largely related to additional grants made during the year ended December 31, 
2018  which replace  awards  that  vested  on December  31, 2017  but  were  amortized  at  50%  of  the original  award  due  to  anticipated 
forfeitures related to unmet performance obligations. The increase in outside services primarily resulted from the reclassification of expense 
from  facility  rent  and  related  costs  (which  were  not  made  for  the  same  periods  in  2017  or  2016)  and  incremental  costs  due  to  the 
implementation of project management software. The increase in bad debt is related to providing for our estimated exposure to potentially 
uncollectible accounts receivable. 

General and administrative expense increased for the year ended December 31, 2017 compared to December 31, 2016 primarily due to an 
increase in stock based compensation, outside services and other expenses.  The increase in stock based compensation was largely due to 
additional grants made during the year ended December 31, 2017 and a reduction in stock based compensation during the year ended 
December 31, 2016 due to the estimated outcome of the 2015 and 2016 grants being reduced to 50% of the original awards. The increase in 
outside services was largely due to the use of consultants related to the implementation of a new accounting system as well as general staff 
augmentation throughout 2017. The increase in other was primarily related to increased placement fees for recruiting new hires, computer 
refresh costs and various other immaterial expenses. 

Depreciation, amortization and accretion. For the year ended December 31, 2018 compared to the same period in 2017 depreciation, 
amortization and accretion expenses decreased by $0.9 million due primarily to various assets becoming fully depreciated during 2018.The 
decrease of $1.3 million in depreciation, amortization and accretion expenses for the year ended December 31, 2017 compared to the same 
period in 2016  was primarily due to the full amortization of trademark costs during the first quarter of 2017 and other various intangible 
costs that were fully amortized during 2016. 

33 

 
 
 
 
 
 
   
   
   
   
   
   
 
 
 
 
 
   
   
   
   
   
   
Interest income, Other income, and Income tax expense (benefit) 

Interest income. Interest income increased for the year ended December 31, 2018, compared to the same periods in 2017 and 2016, 
respectively, primarily due to higher interest rates earned on the company's cash balances and short term investments. 

Other (expense) income. For the year ended December 31, 2018 compared to the same period in 2017 other (expense) income, decreased by 
$0.8 million primarily as a result of legal and other expenses related to the lawsuit previously reported in the 2017 Annual Report and our 
Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2018. The decrease of $0.4 million in other (expense) income, net 
for the year ended December 31, 2017 compared to the same period in 2016 was due primarily to a variety of immaterial transactions. 

Income tax (benefit) expense. The effects of foreign taxes are immaterial for all periods presented. The following is the effective tax rate 
reconciliation for the years ended December 31, 2018, 2017 and 2016, respectively (See Note 8, "Income Taxes", for further discussion on 
our income taxes): 

Effective tax rate reconciliation 

2018 

2017 

2016 

(Dollars in thousands) 
(Loss) income before income tax (benefit) expense 

Income taxes computed at the Federal statutory rate 
State income taxes, net of Federal benefit 
Impact of 2017 Tax Act 
Research and development and other tax credits 
Excess executive compensation 
Other 

Income tax (benefit) expense 

$ 

$ 

$ 

(2,185 )    

 $  11,559      

(459 )  
306    
—    
(1,144 )  
281    
310    
(706 )  

4,046    
21.0  %   $ 
472    
(14.0 )%  
24,235    
—  %  
(1,775 )  
52.4  %  
—    
(12.9 )%  
(14.2 )%  
(113 )  
32.3  %   $  26,865    

 $  22,971      
8,040    
867    
—    
—    
—    
85    
8,992    

35.0  %   $ 
4.1  %  
209.7  %  
(15.4 )%  
—  %  
(1.0 )%  
232.4  %   $ 

35.0 % 
3.8 % 
— % 
— % 
— % 
0.4 % 
39.1 % 

Income tax expense decreased by $27.6 million for the year ended December 31, 2018 compared to the same period in 2017 due primarily 
to the write-off of deferred tax assets ("DTA's") as a result of the 2017 Tax Act partially offset by research and development and other tax 
credits. Our investment in research and development qualifies for the research and development income tax credit under Section 41 of the 
Internal Revenue Code. Unused research and development tax credits have a 20-year carryover and will provide future tax benefits once 
Spok’s net operating losses are fully utilized. 

Liquidity and Capital Resources 

Cash and Cash Equivalents 

At December 31, 2018, we had cash and cash equivalents of $83.3 million. The available cash and cash equivalents are held in accounts 
managed by third-party financial institutions and consist of invested cash and cash in our operating accounts. The invested cash is invested 
in interest bearing funds managed by third-party financial institutions. These funds invest in direct obligations of the government of the 
United States. To date, we have experienced no loss or lack of access to our invested cash or cash equivalents; however, we can provide no 
assurance that access to our invested cash and cash equivalents will not be impacted by adverse market conditions. 

We maintain a level of liquidity sufficient to allow us to meet our cash needs in both the short-term and long-term. At any point in time, we 
have approximately $7.0 to $12.0 million in our operating accounts that are with third-party financial institutions. While we monitor daily 
the cash balances in our operating accounts and adjust the cash balances as appropriate, these cash balances could be impacted if the 
underlying financial institutions fail or are subject to other adverse conditions in the financial markets. To date, we have experienced no loss 
or lack of access to cash in our operating accounts. 

We intend to use our cash on hand to provide working capital, to support operations, to invest in our business and to return value to 
stockholders through cash dividends and possible repurchases of our common stock. We may also consider using cash to fund or complete 
opportunistic investments and acquisitions that we believe will provide a measure of growth or revenue stability while supporting our 
existing operations. Because we intend to increase substantially our investment in developing our integrated communications platform over 
the next two or three years commensurate with declining revenues from our wireless business, we anticipate that our cash on hand will 
decrease significantly during that period and possibly longer until revenues from our Spok Care Connect platform begin to be realized. 

34 

 
 
 
 
   
  
   
  
   
Cash Flows Overview 

In the event that net cash provided by operating activities and cash on hand are not sufficient to meet future cash requirements, we may be 
required to reduce planned capital expenses, reduce or eliminate our cash dividends to stockholders, not resume our common stock 
repurchase program, and/or sell assets or seek additional financing. We can provide no assurance that reductions in planned capital 
expenses or proceeds from asset sales would be sufficient to cover shortfalls in available cash or that additional financing would be 
available on acceptable terms. 

Based on current and anticipated levels of operations, we anticipate net cash provided by operating activities, together with the available 
cash on hand at December 31, 2018, should be adequate to meet anticipated cash requirements for the foreseeable future. 

The following table sets forth information on our net cash flows from operating, investing, and financing activities for the periods stated: 

Net cash provided by operating activities 
Net cash used in investing activities 
Net cash used in financing activities 

For the Year Ended December 31, 

2018 

2017 

2016 

Change Between 
2018 and 2017 

$ 

10,315     $ 
(5,826 )  
(24,276 )  

(Dollars in thousands) 
15,515     $ 
(9,171 )  
(25,001 )  

37,551     $ 
(8,229 )  
(16,723 )  

(5,200 ) 
3,345  
725  

Net Cash Provided by Operating Activities. As discussed above, we are dependent on cash flows from operating activities to meet our cash 
requirements. Cash from operations varies depending on changes in various working capital items, including deferred revenues, accounts 
payable, accounts receivable, prepaid expenses and various accrued expenses. Net cash provided by operating activities decreased $5.2 
million for the year ended December 31, 2018 compared to the same period in 2017 due primarily to an increase in net income of $13.8 
million (increase in cash flow), a decrease of $0.9 million in depreciation, amortization and accretion expenses (decrease in cash flow), a 
decrease in deferred income tax expense of $27.1 million (decrease in cash flow), and an increase of $1.7 million in other non-cash items 
(increase in cash flow), partially offset by an increase of $1.3 million in stock based compensation expenses (increase in cash flow). With 
respect to changes in assets and liabilities the net cash provided by operating activities reflects a $1.7 million increase in accounts payable, 
accrued liabilities and other (increase in cash flow) and a net $7.9 million lower decrease to assets (increase in cash flow) partially offset by 
a $3.6 million decrease in deferred revenue (decrease in cash flow). 

Net Cash Used in Investing Activities. Net cash used in investing activities decreased $3.3 million for the year ended December 31, 2018 
compared to the same period in 2017 due primarily to costs associated with the Company's business expansion related to research and 
development during the twelve months ended December 31, 2017 that were not incurred in 2018. 

Net Cash Used in Financing Activities. Net cash used in financing activities decreased $0.7 million for the year ended December 31, 2018 
from the same period in 2017 due to a lower dividend payment of $5.1 million (primarily from a special dividend payment made during the 
twelve months ended December 31, 2017) partially offset by $4.4 million greater purchase of common stock (which includes $1.0 million 
of common stock purchased for tax withholding on vested equity awards). 

Cash Dividends to Stockholders. For the year ended December 31, 2018, we paid a total of $10.1 million in cash dividends compared to 
$15.2 million in cash dividends for the same period in 2017. Cash dividends paid to stockholders in 2018 decreased by $5.1 million 
primarily due to a special dividend of $0.25 per common stock which was declared in 2016 and paid in 2017. 

Future Cash Dividends to Stockholders. On February 27, 2019, our Board of Directors declared a regular quarterly cash dividend of $0.125 
per  share  of  common  stock,  with  a  record  date  of  March 15,  2019,  and  a  payment  date  of  March 29,  2019.  This  cash  dividend  of 
approximately $2.4 million is expected to be paid from available cash on hand. 

Common Stock Repurchase Program. For the year ended December 31, 2018, we purchased 929,116 shares of our common stock under the 
repurchase program for $13.4 million excluding commission. The repurchase authority allows us, at management’s discretion, to selectively 
repurchase shares of our common stock from time to time in the open market depending upon market price and other factors. In August 
2018, the Company's Board of Directors reset the repurchase authority under the share repurchase program to $10.0 million which was set 
to expire on December 31, 2018. In November 2018, the Company's  Board of Directors extended the repurchase authority through 
December 31, 2019. (See Note 7, "Stockholders' Equity", for further discussion on our common stock repurchase program.) 

Other. For 2019, the Board of Directors currently expects to pay dividends of $0.125 per common share each quarter, subject to declaration 
by the Board of Directors. 

35 

 
 
 
 
 
 
 
 
Commitments and Contingencies 

Contractual  Obligations.  The  following  table  provides  the  Company's  significant  commitments  and  contractual  obligations  as  of 
December 31, 2018. 

 (Dollars in thousands) 

Operating lease obligations 
Unconditional purchase obligations 

Total contractual obligations 

Total 

  Less than 1 Year 

1 to 3 years 

3 to 5 years 

Payments Due by Period 

$ 
$ 

$ 

20,213     $ 
2,614     $ 
22,827     $ 

6,716     $ 
1,263     $ 
7,979     $ 

9,160     $ 
1,313     $ 
10,473     $ 

  More than 5 years 
424  
—  
424  

3,913     $ 
38     $ 
3,951     $ 

As of December 31, 2018, our contractual payment obligations under our operating leases for office and transmitter locations are indicated 
in the table above. For purposes of the table above, purchase obligations are defined as agreements to purchase goods or services that are 
enforceable, legally binding, noncancelable, has a remaining term in excess of one year and that specify all significant terms, including: 
fixed or minimum quantities to be purchased; fixed, minimum or variable pricing provisions; and the approximate timing of transactions. 
The amounts are based on our contractual commitments; however, it is possible that we may be able to negotiate lower payments if we 
choose to exit these contracts before their expiration date. Refer to Note 9, "Commitments and Contingencies", for further discussion on 
commitments and contingencies. 

Off-Balance Sheet Arrangements. We do not have any relationships with unconsolidated entities or financial partnerships, such as entities 
often referred to as structured finance or special purpose entities, which would have been established for the purpose of facilitating off-
balance sheet arrangements or other contractually narrow or limited purposes. As such, we are not exposed to any financing, liquidity, 
market or credit risk that could arise if we had engaged in such relationships. 

Related Parties 

Refer to Note 11, "Related Parties", for further discussion on our related party transactions. 

Inflation 

Inflation has not had a material effect on our operations to date. System equipment and operating costs have not significantly increased in 
price, and the price of wireless messaging devices has tended to decline in recent years. Our general operating expenses, such as salaries, 
site rent for transmitter locations, employee benefits and occupancy costs, are subject to normal inflationary pressures. 

Critical Accounting Policies and Estimates 

Refer to Note 1, "Organization and Significant Accounting Policies", for a summary of significant accounting policies and estimates. 

Refer to Note 2, "Recent and Pending Accounting Standards", for a summary of recent and pending accounting standards. 

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 

Interest Rate Risk 

At December 31, 2018, we had no outstanding borrowings or associated debt service requirements. 

Foreign Currency Exchange Rate Risk 

We conduct a limited amount of business outside the United States. The financial impact of transactions billed in foreign currencies is 
immaterial to our financial results and, consequently, we do not have any material exposure to the risk of foreign currency exchange 
rate fluctuations. 

36 

 
 
 
 
ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA 

The consolidated financial statements are included in this Report beginning on Page F-1. 

Index to Consolidated Financial Statements 
Reports of Independent Registered Public Accounting Firm 
Consolidated Balance Sheets as of December 31, 2018 and 2017 
Consolidated Statements of Operations for the Years Ended December 31, 2018, 2017 and 2016 
Consolidated Statements of Comprehensive (Loss) Income for the Years Ended December 31, 2018, 2017 and 2016 

Consolidated Statements of Stockholders' Equity for the Years Ended December 31, 2018, 2017 and 2016 
Consolidated Statements of Cash Flows for the Years Ended December 31, 2018, 2017 and 2016 
Notes to Consolidated Financial Statements 
Selected Quarterly Financial Information (Unaudited) 
Schedule II - Valuation and Qualifying Accounts 

Page 

2 
4 
5 
6 
7 
8 
9 
28 
29 

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL 
DISCLOSURE 

There are no reportable events. 

ITEM 9A. CONTROLS AND PROCEDURES 

Evaluation of Disclosure Controls and Procedures 

Our management carried out an evaluation, as required by Rule 13a-15(b) of the Securities Exchange Act of 1934, as amended (the 
“Exchange Act”), with the participation of our principal executive officer and our principal financial officer, of the effectiveness of our 
disclosure controls and procedures, as of the end of our last fiscal year. Disclosure controls and procedures are defined under Rule 13a-
15(e) under the Exchange Act as controls and other procedures of an issuer that are designed to ensure that the information required to be 
disclosed by the issuer in the reports that it files or submits under the Exchange Act (i) is recorded, processed, summarized and reported 
within the time periods specified in SEC rules and forms, and (ii) is accumulated and communicated to the issuer’s management, including 
its principal executive officer and principal financial officer, or persons performing similar functions, as appropriate to allow timely 
decisions regarding required disclosure. Based upon this evaluation, our principal executive officer and our principal financial officer have 
concluded that our disclosure controls and procedures were effective as of December 31, 2018. 

Management’s Report on Internal Control Over Financial Reporting 

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in the 
Exchange Act Rule 13a-15(f) and 15d-15(f). Management conducted an evaluation of the effectiveness of our internal control over financial 
reporting based on the 2013 Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the 
Treadway Commission (“COSO”). 

Such internal controls include those policies and procedures that: 

•   pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the 

assets of the Company; 

•   provide  reasonable  assurance  that  transactions  are  recorded  as  necessary  to  permit  preparation  of  financial  statements  in 
accordance with GAAP, and that receipts and expenditures are being made only in accordance with authorizations of management 
and members of the Board of Directors of the Company; and 

•   provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets 

that could have a material effect on the financial statements. 

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any 
evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, 
or that the degree of compliance with the policies or procedures may deteriorate. 

Based on our evaluation under the 2013 Internal Control — Integrated Framework, our management concluded that our internal control 
over financial reporting was effective as of December 31, 2018. 

37 

 
 
The effectiveness of our internal control over financial reporting as of December 31, 2018 has been audited by Grant Thornton LLP, an 
independent registered public accounting firm, as stated in their report which appears in this 2018 Annual Report on Form 10-K. 

Changes in Internal Control Over Financial Reporting 

There were no changes made in the Company’s internal control over financial reporting during the quarter ended December 31, 2018 that 
have materially affected, or are reasonably likely to materially affect, the Company’s internal controls over financial reporting. 

ITEM 9B. OTHER INFORMATION 

None. 

38 

 
PART III 

Certain information called for by Items 10 through 14 is incorporated by reference from Spok’s definitive Proxy Statement for our 2019 
Annual Meeting of Stockholders, which will be filed with the SEC no later than April 30, 2019. 

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE 

The following information required by this item is incorporated by reference from Spok’s definitive Proxy Statement for our 2019 Annual 
Meeting of Stockholders: 

•  
•  
•  

•  

information regarding directors is set forth under the caption “Election of Directors”; 
information regarding executive officers is set forth under the caption “Executive Officers”; 
information regarding our audit committee and designated “audit committee financial expert” is set forth under the caption 
“Committees of the Board of Directors”; and 
information regarding compliance with Section 16(a) of the Exchange Act is set forth under the caption “Section 16(a) Beneficial 
Ownership Reporting Compliance." 

We also make available on our website, and in print, if any stockholder or other person so requests, our code of business conduct and ethics 
entitled “Code of Ethics” which is applicable to all employees and directors, our “Corporate Governance Guidelines,” and the charters for 
all committees of our Board of Directors, including Audit, Compensation and Nominating and Governance. Any changes to our Code of 
Ethics or waiver, if any, of our Code of Ethics for executive officers or directors will be posted on that website. 

ITEM 11. EXECUTIVE COMPENSATION 

The information required by this item is incorporated by reference from the section of Spok’s definitive Proxy Statement for our 2019 
Annual Meeting of Stockholders entitled “Compensation Discussion and Analysis.” 

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED 
STOCKHOLDER MATTERS 

The information required by this item is incorporated by reference from the section of Spok’s definitive Proxy Statement for our 2019 
Annual Meeting of Stockholders entitled “Security Ownership of Certain Beneficial Owners and Management.” 

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE 

The information required by this item with respect to certain relationships and related transactions is incorporated by reference from the 
section of Spok’s definitive Proxy Statement for our 2019 Annual Meeting of Stockholders entitled “Related Person Transactions and Code 
of Conduct.” The information required by this item with respect to director independence is incorporated by reference from the section of 
Spok’s definitive Proxy Statement for our 2019 Annual Meeting of Stockholders entitled “Board of Directors and Governance Matters.” 

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES 

The information required by this item is incorporated by reference from the section of Spok’s definitive Proxy Statement for our 2019 
Annual Meeting of Stockholders entitled “Independent Registered Public Accounting Firm Fees.” 

39 

 
ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES 

PART IV 

The following documents are filed as part of this Annual Report on Form 10-K: 

(a)  1. Financial Statements 

Index to Consolidated Financial Statements 

Reports of Independent Registered Public Accounting Firm 
Consolidated Balance Sheets as of December 31, 2018 and 2017 
Consolidated Statements of Operations for the Years Ended December 31, 2018, 2017 and 2016 
Consolidated Statements of Comprehensive (Loss) Income for the Years Ended December 31, 2018, 2017 and 2016 

Consolidated Statements of Stockholders' Equity for the Years Ended December 31, 2018, 2017 and 2016 
Consolidated Statements of Cash Flows for the Years Ended December 31, 2018, 2017 and 2016 
Notes to Consolidated Financial Statements 
Selected Quarterly Financial Information (Unaudited) 

2. Financial Statement Schedules 

Index to Consolidated Financial Statements 

Schedule II - Valuation and Qualifying Accounts 

(b)  Exhibits 

Page 

2 
4 
5 
6 
7 
8 
9 
28 

Page 

29 

The exhibits listed in the accompanying index to exhibits, that follows the Signatures page, are filed as part of this Annual Report on 

Form 10-K. 

ITEM 16. FORM 10-K SUMMARY 

None. 

40 

 
 
SIGNATURES 

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be 
signed on our behalf by the undersigned, thereunto duly authorized. 

Spok Holdings, Inc. 

By: 

/s/ Vincent D. Kelly 
Vincent D. Kelly 
President and Chief Executive Officer 
February 28, 2019 

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf 
of the registrant and in the capacities and on the dates indicated. 

Signature 

Title 

Date 

/s/ Vincent D. Kelly 
Vincent D. Kelly 

/s/ Michael W. Wallace 
Michael W. Wallace 

/s/ Royce Yudkoff 
Royce Yudkoff 

/s/ N. Blair Butterfield 
N. Blair Butterfield 

/s/ Stacia A. Hylton 
Stacia A. Hylton 

/s/ Brian O’Reilly 
Brian O’Reilly 

/s/ Matthew Oristano 
Matthew Oristano 

/s/ Todd Stein 
Todd Stein 

/s/ Samme L. Thompson 
Samme L. Thompson 

Director, President and Chief Executive 
Officer (principal executive officer) 

February 28, 2019 

Chief Financial Officer (principal 
financial officer and principal 
accounting officer) 

February 28, 2019 

  Chairman of the Board 

February 28, 2019 

February 28, 2019 

February 28, 2019 

February 28, 2019 

February 28, 2019 

February 28, 2019 

February 28, 2019 

  Director 

  Director 

  Director 

  Director 

  Director 

  Director 

41 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[THIS PAGE INTENTIONALLY LEFT BLANK]

Index to Consolidated Financial Statements 

Reports of Independent Registered Public Accounting Firm 
Consolidated Balance Sheets as of December 31, 2018 and 2017 
Consolidated Statements of Operations for the Years Ended December 31, 2018, 2017 and 2016 
Consolidated Comprehensive (Loss) Income for the Years Ended December 31, 2018, 2017 and 2016 

Consolidated Statements of Stockholders' Equity for the Years Ended December 31, 2018, 2017 and 2016 
Consolidated Statements of Cash Flows for the Years Ended December 31, 2018, 2017 and 2016 
Notes to Consolidated Financial Statements 
Selected Quarterly Financial Information (Unaudited) 
Schedule II - Valuation and Qualifying Accounts 

Page 

2 
4 
5 
6 
7 
8 
9 
28 
29 

F- 1 

 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

Board of Directors and Stockholders 
Spok Holdings, Inc. 

Opinion on the financial statements 

We have audited the accompanying consolidated balance sheets of Spok Holdings, Inc. (a Delaware corporation) and subsidiaries (the 
“Company”) as of December 31, 2018 and 2017, the related consolidated statements of operations, comprehensive (loss) income, changes 
in stockholders’ equity, and cash flows for each of the three years in the period ended December 31, 2018, and the related notes and 
financial statement schedule included under Item 15(a) (collectively referred to as the “financial statements”). In our opinion, the financial 
statements present fairly, in all material respects, the financial position of the Company as of December 31, 2018 and 2017, and the results 
of its operations and its cash flows for each of the three years in the period ended December 31, 2018, in conformity with accounting 
principles generally accepted in the United States of America. 

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), 
the Company’s internal control over financial reporting as of December 31, 2018, based on criteria established in the 2013 Internal Control-
Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), and our report dated 
February 28, 2019 expressed an unqualified opinion. 

Basis for opinion 

These  financial  statements  are  the responsibility  of  the  Company’s  management.  Our responsibility  is  to  express  an opinion on  the 
Company’s financial statements based on our audits. We are a public accounting firm registered with the PCAOB and are required to be 
independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the 
Securities and Exchange Commission and the PCAOB. 

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to 
obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our 
audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, 
and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence supporting the 
amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant 
estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits 
provide a reasonable basis for our opinion. 

/s/ GRANT THORNTON LLP 

We have served as the Company's auditor since 2006. 

Arlington, Virginia 
February 28, 2019 

F- 2 

 
 
 
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

Board of Directors and Stockholders 
Spok Holdings, Inc. 

Opinion on internal control over financial reporting 

We have audited the internal control over financial reporting of Spok Holdings, Inc. (a Delaware corporation) and subsidiaries (the 
“Company”) as of December 31, 2018, based on criteria established in the 2013 Internal Control-Integrated Framework issued by the 
Committee of Sponsoring Organizations of the Treadway Commission (“COSO”). In our opinion, the Company maintained, in all material 
respects, effective internal control over financial reporting as of December 31, 2018, based on criteria established in the 2013 Internal 
Control-Integrated Framework issued by COSO. 

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), 
the consolidated financial statements of the Company as of and for the year ended December 31, 2018, and our report dated February 28, 
2019 expressed an unqualified opinion on those financial statements. 

Basis for opinion 

The Company’s management is responsible for maintaining effective internal control over financial reporting and for its assessment of the 
effectiveness of internal control over financial reporting, included in the accompanying Management’s Report on Internal Control Over 
Financial Reporting. Our responsibility is to express an opinion on the Company’s internal control over financial reporting based on our 
audit. We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in 
accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and 
the PCAOB. 

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to 
obtain reasonable assurance about whether effective internal control over financial reporting was maintained in all material respects. Our 
audit included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, 
testing and evaluating the design and operating effectiveness of internal control based on the assessed risk, and performing such other 
procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. 

Definition and limitations of internal control over financial reporting 

A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of 
financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting 
principles. A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance 
of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide 
reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally 
accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of 
management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized 
acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements. 

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of 
any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in 
conditions, or that the degree of compliance with the policies or procedures may deteriorate. 

/s/ GRANT THORNTON LLP 

Arlington, Virginia 
February 28, 2019 

F- 3 

 
 
SPOK HOLDINGS, INC. 
CONSOLIDATED BALANCE SHEETS 

 (Dollars in thousands except share and per share amounts) 

ASSETS 

December 31, 

2018 

2017 

Current assets: 

Cash and cash equivalents 

Short-term investments 

Accounts receivable, net 

Prepaid expenses and other 

Inventory, net 

Total current assets 

Non-current assets: 

Property and equipment, net 

Goodwill 

Intangible assets, net 

Deferred income tax assets, net 

Other non-current assets 

Total non-current assets 

TOTAL ASSETS 

LIABILITIES AND STOCKHOLDERS’ EQUITY 

Current liabilities: 

Accounts payable 

Accrued compensation and benefits 

Accrued taxes 

Deferred revenue 

Other current liabilities 

Total current liabilities 

Non-current liabilities: 
Deferred revenue 

Other non-current liabilities 

Total non-current liabilities 

TOTAL LIABILITIES 

$ 

$ 

$ 

COMMITMENTS AND CONTINGENCIES (Note 9) 
STOCKHOLDERS’ EQUITY: 

Preferred stock—$0.0001 par value; 25,000,000 shares authorized; no shares issued or outstanding 

$ 

Common stock—$0.0001 par value; 75,000,000 shares authorized; 19,389,066 and 20,135,514 shares issued and 
outstanding as of December 31, 2018 and December 31, 2017, respectively 

Additional paid-in capital 

Accumulated other comprehensive loss 

Retained earnings 

TOTAL STOCKHOLDERS’ EQUITY 

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY 

$ 

83,343     $ 
3,963    
32,386    
9,578    
1,708    
130,978    

10,354    
133,031    
5,417    
46,484    
1,448    
196,734    
327,712     $ 

2,010     $ 
11,348    
1,822    
26,285    
3,483    
44,948    

476    
7,734    
8,210    
53,158    

—     $ 

2 
90,559    
(1,301 )  
185,294    
274,554    
327,712     $ 

103,179  
3,978  
29,722  
5,752  
1,672  
144,303  

13,399  
133,031  
7,917  
47,679  
1,675  
203,701  
348,004  

1,305  
11,018  
2,547  
28,857  
4,610  
48,337  

1,063  
8,075  
9,138  
57,475  

—  

2 
99,819  
(1,088 ) 
191,796  
290,529  
348,004  

The accompanying notes are an integral part of these consolidated financial statements. 

F- 4 

 
 
 
 
   
 
   
 
  
 
   
 
   
 
   
 
  
 
   
 
 
 
SPOK HOLDINGS, INC. 
CONSOLIDATED STATEMENTS OF OPERATIONS 

 (Dollars in thousands, except share and per share amounts) 

2018 

2017 

2016 

For the Year Ended December 31, 

$ 

Revenue: 

Wireless 
Software 

Total revenue 

Operating expenses: 
Cost of revenue 
Research and development 
Technology operations 
Selling and marketing 
General and administrative 
Depreciation, amortization and accretion 

Total operating expenses 

Operating (loss) income 
Interest income 
Other (expense) income 

(Loss) income before income tax benefit (expense) 

Income tax benefit (expense) 

Net (loss) income 
Basic and diluted net (loss) income per common share 
Basic and diluted weighted average common shares outstanding 
Cash dividends declared per common share 

$ 
$ 

$ 

94,277     $ 
75,197    
169,474    

32,408    
24,464    
31,356    
24,553    
49,097    
10,769    
172,647    
(3,173 )  
1,638    
(650 )  
(2,185 )  
706    
(1,479 )   $ 
(0.08 )   $ 

101,188     $ 
69,987    
171,175    

28,418    
18,702    
31,502    
22,823    
47,400    
11,624    
160,469    
10,706    
719    
134    
11,559    
(26,865 )  
(15,306 )   $ 
(0.76 )   $ 

19,667,891    

20,210,260    

0.50     $ 

0.50     $ 

109,590  
69,971  
179,561  

30,649  
13,467  
32,734  
24,768  
42,827  
12,963  
157,408  
22,153  
275  
543  
22,971  
(8,992 ) 
13,979  
0.68  
20,586,066  
0.75  

The accompanying notes are an integral part of these consolidated financial statements. 

F- 5 

 
 
 
 
 
   
   
 
   
   
SPOK HOLDINGS, INC. 
CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME 

(Dollars in thousands) 
Net (loss) income 

Other comprehensive (loss) income, net of tax: 
Foreign currency translation adjustments 

Other comprehensive (loss) income 
Comprehensive (loss) income 

For the Twelve Months Ended, 

2018 

2017 

2016 

 $ 

(1,479 )   $ 

(15,306 )   $ 

13,979  

(49 )  
(49 )  
(1,528 )   $ 

11    
11    

(15,295 )   $ 

(109 ) 
(109 ) 
13,870  

  $ 

F- 6 

 
 
 
 
 
 
 
   
 
   
   
   
   
 
 
 
SPOK HOLDINGS, INC. 
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY 

(Dollars in thousands except share amounts) 
Balance, January 1, 2016 

Net income 
Issuance of common stock for vested restricted 
stock units under the 2012 Equity Plan 
Purchased and retired common stock 
Amortization of stock based compensation 
Cash dividends declared 
Common stock repurchase program 
Issuance of restricted stock under the Equity Plan 

Other 

Balance, December 31, 2016 

Net loss 
Issuance of common stock under the Employee 
Stock Purchase Plan 
Issuance of common stock for vested restricted 
stock units under the 2012 Equity Plan 
Amortization of stock based compensation 
Cash dividends declared 
Common stock repurchase program 
Issuance of restricted stock under the Equity Plan 

Other 

Balance, December 31, 2017 

Net loss 
Adjustment to beginning balance resulting from 
adoption of ASC 606 

Estimated tax impact resulting from adoption of 
ASC 606 

Issuance of common stock under the Employee 
Stock Purchase Plan 
Issuance of common stock for vested restricted 
stock units under the 2012 Equity Plan 
Purchase of common stock for tax withholding 
Amortization of stock based compensation 
Cash dividends declared 
Common stock repurchase program including 
commissions 
Issuance of restricted stock under the Equity Plan 

Outstanding 
Common  
Shares 

20,886,261     $ 

—    

3,961 
(2 )  
—    
—    
(388,255 )  

23,649 

—     $ 
20,525,614     $ 

—    

17,760 

143,394 
—    
—    
(572,550 )  

21,296 

—    
20,135,514     $ 

—    

— 

— 

20,120 

24,989 
(62,432 )  
—    
—    

(929,116 )  

Additional 
Paid-In  
Capital & 
Accumulated 
Other 
Comprehensive 
Loss 
110,435    $ 

Common 
Stock 

Retained 
Earnings 

Total 
Stockholders’  
Equity 

219,127    $ 
13,979    

329,564  
13,979  

— 
—    
—    
(15,766 )  
—    

— 
(65 )   $ 
217,275     $ 
(15,306 )  

53 
—  
854  
(15,766 ) 
(6,489 ) 

— 
(108 ) 
322,087  
(15,306 ) 

— 

256 

—    

53 
—    
854    
—    
(6,489 )  

— 
(43 )   $ 
104,810     $ 

—    

256 

— 
3,688    
—    
(10,023 )  

— 
—    
(10,332 )  
—    

— 
—    
98,731     $ 
—    

— 
159    
191,796     $ 
(1,479 )  

— 
3,688  
(10,332 ) 
(10,023 ) 

— 
159  
290,529  
(1,479 ) 

(166 )  

6,836 

6,670 

— 

247 

— 
(976 )  
4,954    
—    

(1,726 )  

(1,726 ) 

— 

247 

— 
—    
—    
(10,133 )  

— 
(976 ) 
4,954  
(10,133 ) 

(13,483 )  

— 

(13,483 ) 

2     $ 
—    

— 
—    
—    
—    
—    

— 
—     $ 
2     $ 
—    

— 

— 
—    
—    
—    

— 
—    
2     $ 
—    

— 

— 

— 

— 
—    
—    
—    

— 

Cumulative translation adjustment 

Balance, December 31, 2018 

199,991 

—    
19,389,066     $ 

— 
—    
2     $ 

— 
(49 )   
89,258     $ 

— 
—    
185,294     $ 

— 
(49 ) 
274,554  

The accompanying notes are an integral part of these consolidated financial statements. 

F- 7 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SPOK HOLDINGS, INC. 
CONSOLIDATED STATEMENTS OF CASH FLOWS 

 (Dollars in thousands) 
Cash flows from operating activities: 

Net (loss) income 
Adjustments to reconcile net (loss) income to net cash provided by 
operating activities: 

Depreciation, amortization and accretion 
Deferred income tax (benefit) expense 
Stock based compensation 
Provisions for doubtful accounts, service credits and other 
Adjustments of non-cash transaction taxes 

Changes in assets and liabilities: 

Accounts receivable 
Prepaid expenses, intangible assets and other assets 
Accounts payable, accrued liabilities and other 
Deferred revenue 

Net cash provided by operating activities 
Cash flows from investing activities: 

Purchases of property and equipment 
Purchase of short-term investments 
Maturity of short-term investments 

Net cash used in investing activities 
Cash flows from financing activities: 

For the Year Ended December 31, 

2018 

2017 

2016 

$ 

(1,479 )   $ 

(15,306 )   $ 

10,769    
(1,692 )  
4,954    
2,125    
(203 )  

(915 )  
(646 )  
(1,553 )  
(1,045 )  
10,315    

(5,915 )  
(3,911 )  
4,000    
(5,826 )  

11,624    
25,390    
3,688    
1,029    
(807 )  

(9,648 )  
244    
(3,278 )  
2,579    
15,515    

(9,214 )  
(3,957 )  
4,000    
(9,171 )  

13,979  

12,963  
6,926  
854  
763  
(270 ) 

(1,790 ) 
824  
1,192  
2,110  
37,551  

(6,254 ) 
(3,975 ) 
2,000  
(8,229 ) 

Cash distributions to stockholders 
Purchase of common stock (including commissions) 
Proceeds from issuance of common stock under the Employee Stock 
Purchase Plan 
Purchase of common stock for tax withholding on vested equity 
awards 

Net cash used in financing activities 
Effect of exchange rate on cash 
Net (decrease) increase in cash and cash equivalents 
Cash and cash equivalents, beginning of period 

Cash and cash equivalents, end of period 

Supplemental disclosure: 
Income taxes paid 

(10,064 )  
(13,483 )  

(15,234 )  
(10,023 )  

(10,287 ) 
(6,489 ) 

247 

256 

53 

(976 )  
(24,276 )  
(49 )  
(19,836 )  
103,179    
83,343     $ 

— 
(25,001 )  
11    
(18,646 )  
121,825    
103,179     $ 

— 
(16,723 ) 
(109 ) 
12,490  
109,335  
121,825  

1,061     $ 

2,620     $ 

695  

$ 

$ 

The accompanying notes are an integral part of these consolidated financial statements. 

F- 8 

 
 
 
 
 
   
   
 
   
   
 
   
   
 
   
   
 
   
   
 
 
 
 
 
 
 
 
 
  
   
SPOK HOLDINGS, INC. 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

NOTE 1 - ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES 

Spok, Inc., a wholly owned subsidiary of Spok Holdings, Inc. (NASDAQ: SPOK) ("Spok" or the "Company"), is proud to be the global 
leader in healthcare communications. We deliver clinical information to care teams when and where it matters most to improve patient 
outcomes. Top hospitals rely on the Spok Care Connect platform to enhance workflows for clinicians, support administrative compliance, 
and provide a better experience for patients. Our customers send over 100 million messages each month through their Spok solutions. 

We offer a focused suite of unified clinical communication and collaboration solutions that include call center operations, clinical alerting 
and notifications, one-way and advanced two-way wireless messaging services, mobile communications and public safety solutions. 

We provide one-way and advanced two-way wireless messaging services including information services throughout the United States. 
These services are offered on a local, regional and nationwide basis employing digital networks. One-way messaging consists of numeric 
and alphanumeric messaging services. Numeric messaging services enable subscribers to receive messages that are composed entirely of 
numbers, such as a phone number, while alphanumeric messages may include numbers and letters, which enable subscribers to receive text 
messages. Two-way messaging services enable subscribers to send and receive messages to and from other wireless messaging devices, 
including pagers, personal digital assistants and personal computers. We also offer voice mail, personalized greeting, message storage and 
retrieval, and equipment loss and/or maintenance protection to both one-way and two-way messaging subscribers. These services are 
commonly referred to as wireless messaging and information services. 

We also develop, sell and support enterprise-wide systems for hospitals and other organizations needing to automate, centralize and 
standardize  mission  clinical  communications. These  solutions  are used for  contact  centers,  clinical  alerting  and notification,  mobile 
communications and messaging and for public safety notifications. These areas of market focus compliment the market focus of our 
wireless services outlined above. 

Basis of Presentation 

The accompanying consolidated financial statements include our accounts and the accounts of our wholly owned direct and indirect 
subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Our consolidated financial 
statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and the rules 
and  regulations  of  the United States  Securities  and  Exchange  Commission  (the  “SEC”). In  management's  opinion,  the  consolidated 
financial statements include all adjustments and accruals that are necessary for a fair presentation of the results of all periods reported 
herein and all such adjustments are of a normal, recurring nature (except for those related to the adoption of ASC 606 and described in 
further  detail  in  Note  2,  "Recent  and  Pending  Accounting  Standards"  and  Note  3,  "Revenue,  Deferred  Revenue  and  Deferred 
Commissions"). 

Amounts shown on the consolidated statements of operations within the operating expense categories of cost of revenue; research and 
development;  technology  operations;  selling  and  marketing;  and  general  and  administrative  are  recorded  exclusive  of  depreciation, 
amortization and accretion. These items are shown separately on the consolidated statements of operations within operating expenses to the 
extent that they are considered material for the periods presented. 

Certain prior period amounts in the consolidated financial statements have been reclassified to conform to the current period's presentation.  
These reclassifications had no effect on the reported results of operations or the statement of financial position. In the fourth quarter of 
2018, the Company reclassified $2.9 million from subscription revenue to license revenue on its Consolidated Statements of Operations. 
Corresponding reclassifications of $2.3 million and $2.1 million were made for the years ended December 31, 2017 and 2016 respectively. 
Finally, the Company reclassified $4.0 million from cash and cash equivalents to short-term investments on its Consolidated Balance 
Sheets. A corresponding reclassification of $4.0 million was made for the year ended December 31, 2017. As a result of this reclassification 
the Company made corresponding changes to its Consolidated Statement of Cash Flows such that the cash and cash equivalents would 
agree with the reclassifications made to the Company's Consolidated Balance Sheet. The balance of short-term investments previously 
included within cash and cash equivalents is not considered material to the Company's consolidated financial statements for the years ended 
December 31, 2018 and 2017, respectively. However, the Company has significantly increased its investment in short-term U.S. Treasuries 
during the first quarter of 2019 and believes this reclassification is necessary to properly present short-term investments in 2019 and 
beyond. 

F- 9 

 
In addition, the company reclassified certain balances between unbilled accounts receivable (presented in Accounts receivable, net) and 
deferred revenue of approximately $2.6 million in its 2018 Consolidated Balance Sheet. Because the reclassified amounts also existed in 
the prior period, a corresponding reclassification of the same amount were made between unbilled accounts receivable and deferred revenue 
in its 2017 Consolidated Balance Sheet. This prior period reclassification had an impact on the Company's Consolidated Balance Sheet for 
the year ended December 31, 2017, effectively reducing accounts receivable, net and deferred revenue by $2.6 million. Correspondingly, 
current assets, current liabilities, total assets, total liabilities, and total liabilities and stockholders' equity were also reduced by $2.6 million 
for the same period. 

Use of Estimates 

The preparation of these consolidated financial statements requires management to make estimates and judgments that affect the reported 
amounts of assets, liabilities, revenues, expenses and related disclosures. On an on-going basis, we evaluate estimates and assumptions, 
including but not limited to those related to the impairment of long-lived assets, intangible assets subject to amortization and goodwill, 
accounts receivable allowances, revenue recognition, depreciation expense, asset retirement obligations, and income taxes. We base our 
estimates on historical experience and various other assumptions that are believed to be reasonable under the circumstances, the results of 
which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other 
sources. Actual results may differ from these estimates under different assumptions or conditions. 

Revenue Recognition - Adoption of ASC 606 “Revenue from Contracts with Customers” 

The majority of our revenues are derived from short-term contracts related to the sale of wireless paging services and software solutions. 
Our arrangements exist primarily with customers in the healthcare market and to a lesser extent State and Federal governments, as well as 
large enterprise businesses. 

Under the typical payment terms of our software contracts customers will normally pay a material amount of the contract price immediately 
upon execution of the contract. The remaining payments are required when product is delivered, when services begin and, to a lesser extent, 
when services are completed. Wireless services are generally billed as incurred on a monthly basis. Our contracts will generally result in 
billings in excess of revenue recognized, which we present as deferred revenues on the Consolidated Balance Sheets, primarily due to the 
receipt of payment  in  advance  of product or services being  provided. Amounts billed  and  due from  our  customers  are  classified  as 
receivables on the Consolidated Balance Sheets. At times, we may have contracts which require us to perform work or provide products 
prior to billing which will generally result in revenue recognized in excess of billings. This excess is presented as unbilled receivables in the 
Notes to the Consolidated Balance Sheets. We generally do not have transactions that include a significant financing component (whether 
payments are made in advance or in arrears) as our contracts typically take less than 12 months to complete once started. We would not 
adjust the total consideration for the effects of a significant financing component if we anticipate, at contract inception, that the period 
between when we transfer a promised good or service to a customer and when the customer pays for that good or service will be one year or 
less. 

We account for a contract when: (1) both parties have approved the contract through mutually signed agreements but at times may be done 
through other methods such as purchase orders or master agreements; (2) the rights of the parties have been identified; (3) payment terms 
have been identified; (4) the contract has commercial substance; and (5) collectability of consideration is probable. We also evaluate 
whether two or more contracts should be combined and accounted for as a single contract. In our evaluation, we consider criteria such as, 
but  not  limited  to,  whether:  (1)  the  contracts  are  negotiated  as  a  package  with  a  single  commercial  objective;  (2)  the  amount  of 
consideration to be paid in one contract is dependent on the price or performance of another contract; and (3) some or all of the goods or 
services promised in the contracts are a single performance obligation. Should we consider contracts related, we would account for those 
contracts as if they were a single contract. Evaluating whether two or more contracts should be combined and accounted for as a single 
contract requires significant judgment. In the aggregate, a decision to combine a group of contracts could significantly impact the amount of 
revenue and profit recorded in a given period. 

We review each contract to determine whether to account for the various promises as one or more performance obligations. The assessment 
and determination of performance obligations for a given contract requires significant judgment. Contracts which include wireless services 
are generally considered to be a single promise and therefore accounted for as a single performance obligation. Less commonly, however, 
we may promise to provide other distinct goods or services in conjunction with wireless services in which case we would account for the 
contract as having multiple performance obligations. Contracts which include goods or services related to our software solutions are 
generally sold with multiple promises and therefore will often include multiple performance obligations. Material performance obligations 
related  to  the  sale  of  our  software  solutions  include  software  licenses,  professional  services,  hardware  and  maintenance,  of  which 
professional services and maintenance are generally considered a series of performance obligations. 

F- 10 

 
More often than not, total consideration will equate to the stated value on the contract taking into consideration any period or term over 
which services are to be provided, if applicable. However, we could have contracts in which variable consideration is present. It is common 
for our contracts which include wireless services to contain customer penalties if rental pagers are not returned and fees for usage of 
services in excess of the contractually allotted amount for a given period. It is also common for our contracts that include professional 
services to include travel related costs. These are costs which we incur in the normal course of delivering professional services and are 
generally billable to the customer based on our incurred expenses. These elements of variable consideration are fully constrained when an 
agreement is initially executed and are generally not considered estimable until the penalties, fees or costs have been incurred or are 
otherwise known. We include estimated amounts in the transaction price to the extent it is probable that a significant reversal of cumulative 
revenue  recognized  will  not  occur  when  the  uncertainty  associated  with  the  variable  consideration  is  resolved.  Estimating  variable 
consideration requires significant judgment and our assessment includes all relevant information that is reasonably available to us including 
historical, current and forecasted information. We have elected to exclude from revenue, all amounts collected on behalf of third parties, 
and therefore, items such as sales and use tax are excluded from our calculation of the total transaction price. 

If a contract is separated into more than one performance obligation we allocate the total transaction price to each performance obligation 
proportionately  based on  the  estimated  relative  standalone  selling  price  ("SSP") of  the promised  goods  or  services underlying  each 
performance obligation. We rarely sell goods or services with readily observable standalone sales, however, if we do, the observable 
standalone sales are used to determine the SSP. In most cases, we must estimate the relative SSP which requires significant judgment and 
estimates. In instances where SSP is not directly observable we determine the SSP using information that may include contractually stated 
prices, market conditions, costs, renewal contracts, list prices and other observable inputs. A discount is present if the total transaction price 
is  less  than  the  sum  of  the  estimated  SSPs  of  the  goods  or  services  promised  in  the  contract.  Discounts  are  generally  allocated 
proportionately based on the relative SSP of the identified performance obligations for a given contract. 

Our wireless, professional and maintenance services are generally recognized over time due to a customer's simultaneous receipt and 
consumption of the benefit as we perform the work. As we transfer control over time, we recognize revenue based on the extent of progress 
towards completion of the performance obligation. The selection of the method to measure progress towards completion requires significant 
judgment and is based on the nature of the products or services to be provided. Generally, we use the time-elapsed measure of progress for 
performance obligations which include wireless or maintenance services. We believe this method best depicts the simultaneous transfer and 
consumption of the benefit based on our performance as these services are generally considered standby services. For professional services, 
we leverage an input methodology based on the number of hours worked on a project versus the total expected hours necessary to complete 
the project. Revenues are recognized proportionally as hours are incurred. This is a significant area of judgment as it requires an estimate at 
completion (“EAC”) for each contract. Our initial EAC is primarily based on prior experience also taking into consideration any specific 
facts and circumstances for a given contract. As projects progress, the EAC is periodically updated and reviewed to ensure the timing of 
revenue recognition is appropriate. The creation, maintenance and review of a project's EAC requires significant judgment to determine an 
appropriate number of hours over which the remaining project is expected to be completed. 

Our software licenses and hardware are generally recognized at a point in time when we have transferred control to the customer. For 
software licenses, revenue is not recognized until the related license(s) has been made available to the customer and the customer can begin 
to benefit from its right to use the license(s). Our software licenses represent a right to use Spok’s Intellectual Property (“IP”) as it exists at 
a point in time at which the license is granted. Many of our software licenses have significant standalone functionality due to their ability to 
process a transaction or perform a function or task, and we do not need to maintain those products, once provided to the customer, for value 
to exist. While the functionality of IP that we license may substantively change during the license period, customers are not contractually or 
practically required to update their license as a result of those changes. Assessing when transfer of control has occurred requires significant 
judgment. In most contracts transfer of control for software licenses occurs in a short period of time after a contract has been executed and 
licenses are made electronically available. 

Contracts may be modified to account for changes in a project's scope or other customer requirements. Most of our contract modifications 
are for goods or services that are distinct from the existing contract. In these instances, the contract modification would either be recognized 
as an entirely new and separate contract or the modification would be treated as if it were a termination of the existing contract and the 
creation of a new contract including all undelivered goods and services under the previous contract. Revenue would be recognized on a 
prospective basis and a cumulative catch-up would not be recognized. 

F- 11 

 
 
Summary of Results under ASC 605 “Revenue Recognition” 
The following table presents the Consolidated Financial Statement components impacted as a result of adopting ASC 606, stated under ASC 
605 for comparative purposes: 

(Dollars in thousands) 

Consolidated Statement of Operations 

Revenues: Software 
Operating expenses: Selling and marketing 

Consolidated Statements of Comprehensive Income 

Other comprehensive loss, net of tax: 
foreign currency translation adjustments 

(Dollars in thousands) 

Consolidated Balance Sheets 

For the Twelve Months Ended December 31, 

2018 

2017 

2016 

ASC 606 

ASC 605 

ASC 605 

ASC 605 

  $ 

75,197     $ 
24,553    

73,265     $ 
24,250    

69,987     $ 
22,823    

69,971  
24,768  

  $ 

(49 )   $ 

117 

  $ 

11 

  $ 

(109 ) 

As of December 31, 

2018 

ASC 606 

ASC 605 

2017 

ASC 605 

Current assets: Accounts receivable, net 
Current assets: Prepaid expenses and other 
Current liabilities: Deferred revenue 
Non-current liabilities: Deferred revenue 
Stockholder equity: Accumulated other comprehensive loss 
Stockholder equity: Retained earnings 

  $ 

32,386     $ 
9,578    
26,285    
476    
(1,301 )  
185,294    

30,709     $ 
9,192    
32,267    
624    
(1,015 )  
176,815    

29,722  
5,752  
28,857  
1,063  
(1,088 ) 
191,796  

Incremental Costs of Obtaining a Contract and Costs to Fulfill a Contract 

Our incremental costs primarily relate to sales commissions. We capitalize commissions and proportionally recognize the related expense to 
revenue as it is recognized on the underlying performance obligations. Some of these costs may relate to specific future anticipated 
contracts, specifically future maintenance renewals, which we do not pay commensurate sales commissions on. We amortize commission 
costs proportionally with revenue, thus it is necessary for us to estimate future revenues when there are future anticipated contracts. We 
estimate future revenues based on anticipated renewal amounts over an expected useful life (e.g. the period over which we believe the 
initial sales commissions relate to future anticipated contracts). The expected useful life is based on a review of our product life cycles, 
customer upgrade patterns and the rate at which customers renew maintenance. Commission expense was $6.2 million, $5.2 million and 
$5.6 million for the years ended December 31, 2018, 2017 and 2016, respectively. Commission expense is classified within the selling and 
marketing operating expenses category. 

Impairment of Long-Lived Assets, Intangible Assets Subject to Amortization and Goodwill 

We are required to evaluate the carrying value of our long-lived assets, amortizable intangible assets and goodwill. Amortizable intangible 
assets  include  customer-related  and  acquired  technology  intangibles  that  resulted  from  previous  acquisitions.  Such  intangibles  are 
amortized over periods up to ten years. Quarterly, we assess whether circumstances exist which suggest that the carrying value of long-lived 
and amortizable intangible assets may not be recoverable. When applicable, we assess the recoverability of the carrying value of our long-
lived assets and certain amortizable intangible assets based on estimated undiscounted cash flows to be generated from such assets. In 
assessing the recoverability of these assets, we forecast estimated enterprise-level cash flows based on various operating assumptions such 
as revenue forecasted by product line and in-process research and development cost. If the forecast of undiscounted cash flows does not 
exceed the carrying value of the long-lived and amortizable intangible assets, we record an impairment charge to the extent the carrying 
value exceeded the fair value of such assets. 

F- 12 

 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
 
 
   
   
   
   
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
Goodwill is not amortized but is evaluated for impairment at least annually, or when events or circumstances suggest a potential impairment 
has occurred. We generally perform this annual impairment test in the fourth quarter of the fiscal year. We evaluate goodwill for impairment 
between annual tests if indicators of impairment exist. The impairment test involves comparing the fair value of the reporting unit with its 
carrying value. An impairment charge is recognized for the amount that the carrying value exceeds the reporting unit's fair value. For 
purposes of the goodwill impairment evaluation, the Company as a whole is considered the reporting unit. The fair value of the reporting 
unit is estimated under a market based approach using the fair value of the Company's common stock. A confirmatory discounted cash flow 
analysis is also used to assess whether impairment exists. This calculation requires significant judgments, including estimation of future 
cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for our business, estimation of the useful 
life over which cash flows will occur and determination of our weighted average cost of capital. 

We did not record any impairment of long-lived assets, definite lived intangible assets or goodwill for the years ended December 31, 2018, 
2017 and 2016. 

Accounts Receivable Allowances 

Our two most significant allowance accounts are: an allowance for doubtful accounts and an allowance for service credits. Provisions for 
these allowances are recorded on a monthly basis and are included as a component of general and administrative expenses, respectively. 

Estimates are used in determining the allowance for doubtful accounts and are based on historical collection experience and current and 
forecasted trends as well as known specific collection risks. In determining these estimates, we review historical write-offs, including 
comparisons of write-offs to provisions for doubtful accounts and as a percentage of revenues. We compare the ratio of the allowance to 
gross receivables to historical levels, and monitor amounts collected and related statistics. We write off receivables when they are deemed 
uncollectible. While write-offs of customer accounts have historically been within our expectations and the provisions established, we 
cannot guarantee that the future write-off experience will be consistent with historical experience, which could result in material differences 
when compared to the allowance for doubtful accounts and related provisions. 

From time to time, we grant service credits for customer retention purposes or when there is an adjustment in the scope of work. The 
allowance for service credits related provisions are based on historical credit percentages, current credit and aging trends, historical actual 
payment trends and actual credit experience. We analyze our past credit experience over several time frames. Using this analysis along with 
current operational data including existing experience of credits issued and the time frames in which credits are issued, we establish an 
appropriate allowance for service credits. This allowance also reduces accounts receivable for lost and non-returned pagers to the expected 
realizable amounts and for free wireless services. While credits issued have been within our expectations and the provisions established, we 
cannot guarantee that future credit experience will be consistent with historical experience, which could result in material differences when 
compared to the allowance for service credits and maintenance related provisions. 

Inventory 

Inventories are stated at the lower of cost or net realizable value. Cost is computed using a weighted average cost approach which averages 
the prices at which goods are purchased from vendors. We evaluate our ending inventories for shrinkage and estimated obsolescence. Any 
shrinkage identified is written off to cost of goods sold in the period in which the shrinkage is identified. Further, we assess the impact of 
changing technology on our inventories and we write off inventories that are considered obsolete in the period in which the analysis takes 
place. Inventory consists primarily of finished goods. We do not account for inventory as work-in-process or raw materials as any such 
inventory would be immaterial to the consolidated financial statements. 

Property and Equipment 

Property and equipment are reported at cost and are depreciated using the straight-line method based on estimated useful lives which range 
from one to five years. 

Transmitter assets are grouped into tranches based on our transmitter decommissioning forecast and are depreciated using the group life 
method on a straight-line basis. Depreciation expense is determined by the expected useful life of each tranche of the underlying transmitter 
assets. The expected useful life is based on our forecasted usage of those assets and their retirement over time and aligns the useful lives of 
these transmitter assets with their planned removal from service. Disposals are charged against accumulated depreciation with no gain or 
loss recognized. This rational and systematic method matches the underlying usage of these assets to the underlying revenue that is 
generated from these assets. Depreciation expense for these assets is subject to change based upon revisions in the timing of transmitter 
deconstruction resulting from our long-range planning and network rationalization process. 

F- 13 

 
Asset Retirement Obligations 

We recognize liabilities and corresponding assets for future obligations associated with the retirement of assets. We have paging equipment 
assets, principally transmitters, which are located on leased locations. The underlying leases generally require the removal of equipment at 
the  end of  the lease  term;  therefore,  a  future  obligation  exists. Asset  retirement  costs  are  reflected  in  paging  equipment  assets  with 
depreciation expense recognized over the estimated lives, which range between one and five years. The asset retirement costs and the 
corresponding liabilities that have been recorded to date generally relate to either current plans to consolidate networks or to the removal of 
assets at a future terminal date. When an asset retirement obligation arises, the liabilities and corresponding assets are recorded at their 
present value using a discounted cash flow approach and the liabilities are accreted using the interest method. 

The recognition of an asset retirement obligation requires that management make numerous assumptions regarding such factors as the cost 
and timing of deconstruction; the credit-adjusted risk-free rate to be used; inflation rates; and future advances in technology. The fair value 
estimate of contractor fees to remove each asset is assumed to escalate by 2% each year through the terminal date. The total estimated 
liability is based on the estimated future value of those costs and the timing of deconstruction. 

We believe these estimates are reasonable at the present time, but we can give no assurance that changes in technology, our financial 
condition, the economy or other factors would not result in higher or lower asset retirement obligations. Any variations from our estimates 
would generally result in a change in the assets and liabilities in equal amounts, and operating results would differ in the future by any 
difference in depreciation expense and accretion expense (see Note 4, "Consolidated Financial Statement Components", and Note 6, "Asset 
Retirement Obligations", for additional details). 

Income Taxes 

We file a consolidated U.S. Federal income tax return and income tax returns in state, local and foreign jurisdictions as required. The 
provision for current income taxes is calculated and accrued on income and expenses expected to be included in current year U.S. and 
foreign income tax returns. The provision for current income taxes may also include interest, penalties and an estimated amount reflecting 
uncertain tax positions. 

Deferred income tax assets and liabilities are computed based on temporary differences between the financial statement values and the tax 
bases of assets and liabilities including net operating loss and tax credit carryforwards at the enacted tax rates expected to apply to taxable 
income when taxes are actually paid or recovered. Changes in deferred income tax assets and liabilities are included as a component of 
deferred income tax expense. Deferred income tax assets represent amounts available to reduce future income taxes payable. We provide a 
valuation allowance when we consider it “more likely than not” (greater than a 50% probability) that a deferred income tax asset will not be 
fully recovered. Our valuation allowance assessment includes an evaluation of our history of generating taxable income and estimates of 
future taxable income, including when applicable the use of appropriate tax planning strategies. 

Assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such 
positions fail to meet the “more likely than not” threshold based on the technical merits of the positions. We assess whether previously 
unrecognized tax benefits may be recognized when the tax position is (1) more likely than not of being sustained based on its technical 
merits, (2) effectively settled through examination, negotiation or litigation, or (3) settled through actual expiration of the relevant tax 
statutes We had no uncertain tax positions for the periods ended December 31, 2018 and 2017. (see Note 8, "Income Taxes", for additional 
details). 

Research and Development 

Development costs incurred in the research and development of new software products and enhancements to existing software products for 
external  use  are  charged  to  operations  and  expensed  as  incurred.  Until  technological  feasibility  has  been  established,  research  and 
development costs are expensed as incurred. Material costs incurred after technological feasibility is established and before the product is 
ready for general release are capitalized and amortized on a straight-line basis over the estimated remaining economic life of the product or 
the ratio of current revenues to total projected product revenues, whichever is greater. To date, the time between technological feasibility 
and general release to the public has been extremely short and consequently expenses available for capitalization have been immaterial. 
Accordingly, all research and developments costs incurred to date have been expensed as incurred. 

Shipping and Handling Costs 

We incur shipping and handling costs to send and receive messaging devices and other equipment to/from our customers. Amounts billed to 
customers related to shipping and handling are classified as revenue and the Company's shipping and handling costs are classified as cost of 
revenue. These costs are expensed as incurred. 

F- 14 

 
Advertising Expenses 

Advertising costs are charged to operations when incurred. Advertising costs are classified as selling and marketing expenses. Advertising 
expenses were $2.4 million, $2.3 million and $1.8 million for the years ended December 31, 2018, 2017, and 2016, respectively. 

Stock Based Compensation 

We account for share-based payments to employees, including restricted stock units ("RSUs"), restricted common stock ("restricted stock") 
and the option to purchase common stock under the Employee Stock Purchase Plan ("ESPP") based on their fair value and the estimated 
number of shares we expect will vest based on the performance metrics associated with the award, if applicable. Fair value is measured 
based on the closing fair market value of the Company's common stock on the date of grant. Compensation expense is recognized on a 
straight-line basis over the requisite service period. Forfeitures and withdrawals are accounted for on an as incurred basis. 

Changes in our estimates of the expected attainment of performance targets are reflected in the amount of compensation expense that we 
recognize for the related instruments during the interim reporting period when the change in estimate is determined and may cause the 
amount of compensation expense that we record for each period to vary. Further information regarding stock based compensation can be 
found in Note 7, "Stockholders' Equity". 

Concentration of Credit Risk 

Our financial instruments that are potentially subject to concentrations of credit risk consist primarily of cash, cash equivalents, short-term 
receivables and accounts receivable. While our cash and cash equivalents are managed by reputable financial institutions, deposits at these 
institutions and funds may, at times, exceed federally insured limits. Management believes that these financial institutions and funds are 
financially sound and, accordingly, that minimal credit risk exists. 

Accounts receivable are typically unsecured and are derived from revenue earned from customers across different geographic locations, 
primarily within the U.S. We perform ongoing credit evaluations of our customers, and generally do not require collateral. We maintain an 
allowance for estimated credit losses. During the years ended December 31, 2018, 2017, and 2016, our bad debt expenses were 1.6 million, 
0.5 million, and 0.4 million, respectively. In the event that accounts receivable collection cycles deteriorate, our operating results and 
financial position could be adversely affected. No customer represented 10% or more of total revenue or accounts receivable during the 
years ended December 31, 2018, 2017, and 2016. 

Sales and Use Taxes 

Sales and use taxes imposed on the ultimate consumer are excluded from revenue where we are required by law or regulation to act as 
collection agent for the taxing jurisdiction. 

Fair Value Measurements and Financial Instruments 

We account for certain assets and liabilities at fair value. We categorize each of our fair value measurements in one of the following three 
levels based on the lowest level input that is significant to the fair value measurement in its entirety. These levels are: 

Level 1 - Inputs are based upon unadjusted quoted prices for identical instruments in active markets. 

Level 2 - Inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in 
markets that are not active, inputs other than quoted prices that are observable for the asset or liability and inputs that are corroborated by 
other observable market data. 

Level 3 - Unobservable inputs that cannot be corroborated by observable market data and typically reflect management's estimates of 
assumptions that market participants would use in pricing the asset or liability. 

We consider all highly liquid interest-earning investments with a maturity of three months or less at the date of purchase to be cash 
equivalents. Those investments with an original maturity of greater than three months and less than one year are classified as short-term 
investments. Cash and cash equivalents consist primarily of cash on deposit with banks and investments in money market funds. 

Our short-term investments consist entirely of U.S. Treasury securities which are classified as held-to-maturity and are measured at 
amortized  cost  on  our  Consolidated  Balance  Sheet. These  investments  are  classified  as  Level  1  and  mature  within  12  months. The 
differences between carrying value and fair value are not material to the Consolidated Financial Statements. 

Financial instruments including cash and cash equivalents, accounts receivable and accounts payable all have fair values that approximate 
their carrying values at December 31, 2018 and 2017 due to their short maturities. 

F- 15 

 
Earnings Per Common Share 

The  calculation of  earnings per  common  share  is  based on  the weighted-average number of  common shares  outstanding during  the 
applicable period. The calculation for diluted earnings per common share recognizes the effect of all potential dilutive common shares that 
were outstanding during the respective periods, unless the impact would be anti-dilutive. Further information regarding earnings per 
common share can be found in Note 7, "Stockholders' Equity". 

NOTE 2 - RECENT AND PENDING ACCOUNTING STANDARDS 

Recently Adopted 

Revenue - In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No.  2014-09, 
Revenue from Contracts with Customers. ASU No. 2014-09 creates a five-step model that requires companies to exercise judgment when 
considering all relevant facts and circumstances in the determination of when and how revenue is recognized and requires entities to 
recognize revenues when control of the promised goods or services is transferred to customers at an amount that reflects the consideration 
to which the entity expects to be entitled to in exchange for those goods or services. On January 1, 2018, we adopted ASC 606 using the 
modified retrospective method applied to those contracts which were not completed as of January 1, 2018. During the quarter ended 
September 30, 2018, we adjusted our entry to record the effect of adopting ASC 606 by approximately $0.4 million. This adjustment did not 
have a material impact on the Company's financial statements for any quarter during the nine-month period ended September 30, 2018. As a 
result, our beginning retained earnings as of January 1, 2018 was $6.8 million greater than what was reported at December 31, 2017. This 
was due to a $4.6 million decrease in deferred revenue, a $0.2 million decrease in accumulated other comprehensive income related to 
translation adjustments, an increase in unbilled receivables of $1.3 million and an increase of $0.7 million in deferred commissions that 
resulted from the adoption of ASC 606. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while 
prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting under ASC 605. For additional 
details refer to Note 1, "Organization and Significant Accounting Policies Update" and Note 3, "Revenues, Deferred Revenue and Deferred 
Commissions." 

Leases - In February 2016, the FASB issued ASU No. 2016-02, Leases. The new standard establishes a right of use (“ROU”) model that 
requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than twelve months. Leases 
will be classified as either financing or operating with the classification affecting the pattern of expense recognition in the operating 
statement. 

ASU No. 2016-02 will be effective beginning on January 1, 2019, including interim periods within that fiscal year, and early adoption is 
permitted at any time. A modified retrospective transition approach is required for capital and operating leases existing at, or entered into 
after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. 

While we continue to finalize our adjustment to beginning balances for January 1, 2019, we currently estimate that the impact to our assets 
and liabilities will be an increase between $15.0 and $20.0 million. This estimate is subject to change given the ongoing review of leases 
outstanding at December 31, 2018. 

NOTE 3 - REVENUE, DEFERRED REVENUE AND DEFERRED COMMISSIONS 

Wireless Revenue 

Wireless revenue consists of two primary components: paging revenue and product and other revenue. Paging revenue consists primarily of 
recurring fees associated with the provision of messaging services and fees for paging devices and is net of a provision for service credits. 
Product and other revenue reflects system sales, the sale of devices and charges for paging devices that are not returned and are net of 
anticipated credits. Our core offering includes subscriptions to one-way or two-way messaging services for a periodic (monthly, quarterly, 
semiannual, or annual) service fee. This is generally based upon the type of service provided, the geographic area covered, the number of 
devices provided to the customer and the period of commitment. A subscriber to one-way messaging services may select coverage on a 
local, regional or nationwide basis to best meet their messaging needs. Two-way messaging is generally offered on a nationwide basis. In 
addition, subscribers either contract for a messaging device from us for an additional fixed monthly fee or they own a device, having 
purchased it either from us or from another vendor. We also sell devices to resellers who lease or resell devices to their subscribers and then 
sell  messaging  services  utilizing  our  networks.  We  offer  ancillary  services,  such  as  voicemail  and  equipment  loss  or  maintenance 
protection, which help increase the monthly recurring revenue we receive along with these traditional messaging services. In 2015 and 2016 
we launched new and exclusive one-way (T5) and two-way (T52) alphanumeric pagers, respectively. Both pagers are configurable to 
support un-encrypted or encrypted operation. When configured for encryption, they utilize AES-128 bit encryption, screen locking and 
remote  wipe  capabilities. With  encryption enabled  these new secure  paging  devices  enhance our  service  offerings to  the  healthcare 
community by adding Health Insurance Portability and Accountability Act ("HIPAA") security capabilities to the low cost, highly reliable 
and availability benefits of paging. (See Item 1. “Business,” for more details.) 

F- 16 

 
Software Revenue 

Software revenue consists of two primary components: operations revenue and maintenance revenue. Operations revenue consists primarily 
of license revenues for our healthcare communications solutions, equipment revenues that facilitate the use of our software solutions, and 
professional services revenue related to the implementation of our solutions. Maintenance revenue is for ongoing support of our software 
solutions or related equipment (typically for one year). Our software licenses and hardware are generally recognized at a point in time when 
we have transferred control to the customer. For software licenses, revenue is not recognized until the related license(s) has been made 
available to the customer and the customer can begin to benefit from its right to use the license(s). Our software licenses represent a right to 
use Spok’s IP as it exists at a point in time at which the license is granted. Many of our software licenses have significant standalone 
functionality due to their ability to process a transaction or perform a function or task, and we do not need to maintain those products, once 
provided to the customer, for value to exist. While the functionality of IP that we license may substantively change during the license 
period, customers are not contractually or practically required to update their license as a result of those changes. Our wireless, professional 
and maintenance services are generally recognized over time due to a customer's simultaneous receipt and consumption of the benefit as we 
perform the work. As we transfer control over time, we recognize revenue based on the extent of progress towards completion of the 
performance obligation. The selection of the method to measure progress towards completion requires significant judgment and is based on 
the nature of the products or services to be provided. Generally, we use the time-elapsed measure of progress for performance obligations 
which include wireless or maintenance services. We believe this method best depicts the simultaneous transfer and consumption of the 
benefit based on our performance as these services are generally considered standby services. For professional services, we leverage an 
input methodology based on the number of hours worked on a project versus the total expected hours necessary to complete the project. 
Revenues are recognized proportionally as hours are incurred. 

Revenue Recognition 

Revenues are recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the 
consideration we expect to be entitled to in exchange for those goods or services. 

The following table presents our revenues disaggregated by revenue type: 

(Dollars in thousands) 
Wireless products and services 
License 
Professional services 
Equipment 

Maintenance 

Total revenue 

For the Twelve Months Ended December 31, 
2016(1) 
2017(1) 
109,590  
101,188     $ 
8,832  
9,541    
18,594  
17,630    
5,472  
4,147    
37,073  
38,669    
179,561  
171,175     $ 

2018 
94,277     $ 
13,042    
18,091    
4,995    
39,069    
169,474     $ 

  $ 

  $ 

(1)  
Prior period amounts have not been adjusted under the modified retrospective method for the adoption of ASC 606. 

The Company is currently structured as a single operating (and reportable) segment, a clinical communication and collaboration business. 
The U.S. was the only country that accounted for more than 10% of the Company’s total revenue for the years ended December 31, 2018, 
2017 and 2016. Revenue generated in the U.S. and internationally consisted of the following for the periods stated: 

(Dollars in thousands) 

Revenue 

United States 
International 
Total revenue 

For the Twelve Months Ended December 31, 

2018 

2017(1) 

2016(1) 

$ 

$ 

164,558     $ 
4,916    
169,474     $ 

166,790     $ 
4,385    
171,175     $ 

173,852  
5,709  
179,561  

(1) Prior period amounts have not been adjusted under the modified retrospective method for the adoption of ASC 606. 

F- 17 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
Deferred Revenues 

Our deferred revenues represent payments made to, or due from, customers in advance of our performance. Changes in the balance of total 
deferred revenue during the twelve months ended December 31, 2018 are as follows: 

(Dollars in thousands) 
Deferred Revenue 

December 31, 2017(2)   
$ 

29,920     $ 

Additions 

67,914     $ 

Revenue 
Recognized(1) 

  December 31, 2018 
26,761  

(71,073 )   $ 

(1)Includes $4.6 million which went to retained earnings and was not recognized as revenue resulting from the adoption of ASC 606. 
(2)Includes a $2.6 million adjustment to deferred revenue. Refer to Note 1, "Organization and Significant Accounting Policies", for additional details. 

During the twelve months ended December 31, 2018, the Company recognized $20.4 million of revenue related to amounts deferred as of 
December 31, 2017. 

Deferred Commissions 

Our deferred commissions represent payments made to employees in advance of our performance on the related underlying contracts. These 
costs have been incurred directly in relation with obtaining a contract. As such, these costs are amortized over the estimated period of 
benefit. Changes in the balance of total deferred commissions during the twelve months ended December 31, 2018 are as follows: 

(Dollars in thousands) 
Deferred Commissions 

  December 31, 2018 
2,394  
(1)Includes $0.7 million in previously recognized commissions expense which was removed from retained earnings and included in deferred commissions 
resulting from the adoption of ASC 606. 

December 31, 2017   

6,152     $ 

1,676     $ 

(5,434 )   $ 

Additions(1) 

$ 

Commissions 
Recognized 

Deferred commissions are included within prepaid assets on the Consolidated Balance Sheets and commissions expense is included within 
Selling and marketing on the Consolidated Statement of Operations. 

Remaining Performance Obligations 

We have elected not to disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year 
or less and for variable consideration which is allocated entirely to a wholly unsatisfied performance obligation or to a wholly unsatisfied 
promise to transfer a distinct good or service that forms part of a single performance obligation. The remaining backlog is immaterial to our 
Consolidated Financial Statements. 

NOTE 4 - CONSOLIDATED FINANCIAL STATEMENTS' COMPONENTS 

Depreciation, Amortization and Accretion 

Depreciation, amortization and accretion consisted of the following for the periods stated: 

(Dollars in thousands) 
Depreciation 

Leasehold improvements 
Asset retirement costs 
Paging and computer equipment 
Furniture, fixtures and vehicles 

Total depreciation 

Amortization 
Accretion 

$ 

Total depreciation, amortization and accretion expense 

$ 

For the Year Ended December 31, 

2018 

2017 

2016 

232     $ 
(300 )  
7,397    
398    
7,727    
2,500    
542    
10,769     $ 

234     $ 
(388 )  
8,024    
306    
8,176    
2,886    
562    
11,624     $ 

189  
(277 ) 
7,974  
294  
8,180  
4,160  
623  
12,963  

F- 18 

 
 
 
 
 
 
 
   
   
 
Accounts Receivable, net 

Accounts receivable was recorded net of an allowance of $1.7 million and $1.1 million for the years ended December 31, 2018 and 2017, 
respectively. Accounts receivable, net includes $8.7 million and $7.3 million of unbilled receivables for the years ended December 31, 2018 
and 2017, respectively. Unbilled receivables are defined as the Company's right to consideration in exchange for goods or services that we 
have transferred to the customer but have not yet billed for, generally as a result of contractual billing terms. For additional information 
related to unbilled receivables and adjustments made during the year ended December 31, 2018 please reference Note 1, "Organization and 
Significant Accounting Policies". The increase in unbilled receivables was primarily due to the adoption of ASC 606 and the acceleration of 
license revenue for the year ended December 31, 2018. 

Property and Equipment, net 

Property and equipment, net consisted of the following for the periods stated: 

(Dollars in thousands) 
Leasehold improvements 
Asset retirement costs 
Paging and computer equipment 
Furniture, fixtures and vehicles 

Total property and equipment 

Accumulated depreciation 

Total property and equipment, net 

Useful Life 
 (In Years) 

lease term 
1-5 
1-5 
3-5 

  For the Year Ended December 31, 

2018 

4,139     $ 
2,021    
98,401    
4,353    
108,914    
(98,560 )  
10,354     $ 

2017 

4,107  
3,228  
103,520  
4,545  
115,400  
(102,001 ) 
13,399  

  $ 

  $ 

For purposes of assessing our asset retirement costs, we completed a review of the estimated useful life of our transmitter assets during the 
fourth quarter of 2018 (that are part of paging and computer equipment). This review was based on the results of our long-range planning 
and network rationalization process and indicated that the expected useful life of the last tranche of the transmitter assets was no longer 
appropriate. As a result of that review, the expected useful life of the final tranche of transmitter assets was extended from 2022 to 2023. 
This change resulted in a revision of the expected future depreciation expense for the transmitter assets and an immaterial impact to the 
consolidated financial statements beginning in 2019. We believe these estimates remain reasonable at the present time, but we can give no 
assurance that changes in technology, customer usage patterns, our financial condition, the economy or other factors would not result in 
changes to our transmitter decommissioning plans. Any further variations from our estimates could result in a change in the expected useful 
lives of the underlying transmitter assets and operating results could differ in the future by any difference in depreciation expense. The 
extension of the depreciable life was accounted for as a change in accounting estimate. 

Other Current Liabilities 

Other current liabilities consisted of the following for the periods stated: 

(Dollars in thousands) 
Accrued network costs, asset retirement obligations and other 
Accrued outside services 

Total other current liabilities 

Other Non-Current Liabilities 

Other non-current liabilities consisted of the following for the periods stated: 

(Dollars in thousands) 
Asset retirement obligations 
Other 

Total other non-current liabilities 

F- 19 

December 31, 

2018 

2017 

1,870    
1,613     $ 
3,483     $ 

2,557  
2,053  
4,610  

December 31, 

2018 

2017 

6,513     $ 
1,221    
7,734     $ 

7,174  
901  
8,075  

$ 
$ 

$ 

$ 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE 5 - INTANGIBLE ASSETS, NET 

Intangible Assets 

Amortizable intangible assets at December 31, 2018 and 2017 related primarily to customer relationships. Such intangibles are being 
amortized over a period of ten years. We have not recorded an impairment of our intangible assets during the years ended December 31, 
2018, 2017 and 2016. 

The net consolidated balance of intangible assets consisted of the following at December 31, 2018 and 2017: 

(Dollars in thousands) 

Customer relationships 

Useful Life 
(In Years) 
10 

Gross Carrying 
Amount 

Accumulated 
Amortization 

Net Carrying 
Amount 

Gross Carrying 
Amount 

Accumulated 
Amortization 

Net Carrying 
Amount 

  $ 

25,002     $ 

(19,585 )   $ 

5,417     $ 

25,002     $ 

(17,085 )   $ 

7,917  

Estimated amortization of intangible assets for future periods was as follows: 

As of December 31, 

2018 

2017 

For the year ending December 31, 

2019 
2020 
2021 

Total 

(Dollars in 
thousands) 

2,500  
2,500  
417  
5,417  

$ 

$ 

NOTE 6 - ASSET RETIREMENT OBLIGATIONS 

The components of the changes in the asset retirement obligation liabilities for the periods stated were as follows: 

(Dollars in thousands) 

Balance at January 1, 2017 

Accretion 
Amounts paid 
Reductions 
Reclassifications 

Balance at December 31, 2017 

Accretion 
Amounts paid 
Reductions 
Reclassifications 

Balance at December 31, 2018 

Short-Term Portion 

Long-Term Portion 

Total 

$ 

$ 

85    $ 
8    
(248 )   
5    
384    
234    
(91 )   
(154 )   
(185 )   
230    
34    $ 

7,472    $ 
554    
—    
(468 )   
(384 )   
7,174    
633    
—    
(1,064 )   
(230 )   
6,513    $ 

7,557  
562  
(248 ) 
(463 ) 
—  
7,408  
542  
(154 ) 
(1,249 ) 
—  
6,547  

Increases and reductions other than accretion, reclassification and amounts paid primarily relate to changes in estimates of the underlying 
liability, specifically as it relates to updates in estimated costs to remove a transmitter and the estimated timing of removal. The cost 
associated with the estimated removal costs and timing refinements due to ongoing network rationalization activities is expected to accrete 
to a total liability of $8.1 million. The total estimated liability is based on the transmitter locations remaining after we have consolidated the 
number of networks we operate and assume the underlying leases continue to be renewed to that future date. 

F- 20 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accretion expense related solely to asset retirement obligations and was recorded based on the interest method utilizing the following 
discount rates for the specified periods: 

Period 
2018 – January 1 through December 31 – Additions(2) 
2018 – December 31 Incremental Estimates 
2017 – January 1 through September 30 – Additions(2) 
2017 – December 31 Additions(2) and Incremental Estimates 
2016 – January 1 through December 31 – Additions(2) 
2016 – December 31 - Incremental Estimates 

Discount Rate 

14.00 %  
12.09 %  
11.50 %  
14.00 %  
11.50 %  
12.09 % (1) 

(1)  Weighted average credit adjusted risk-free rate used to discount downward revision to estimated future cash flows. 
(2)  Transmitters moved to new sites resulting in additional liability. 

Additional information regarding asset retirement costs, depreciation expense, accretion and liabilities can be found in Note 4, 
"Consolidated Financial Statements' Components". 

NOTE 7 - STOCKHOLDERS' EQUITY 

General 

Our authorized capital stock consists of 75 million shares of common stock, par value $0.0001 per share, and 25 million shares of preferred 
stock, par value $0.0001 per share. 

At December 31, 2018 and 2017, we had no stock options outstanding. 

At December 31, 2018 and 2017, there were 19,389,066 and 20,135,514 shares of common stock outstanding, respectively, and no shares of 
preferred stock outstanding. 

Dividends 

For the three years ending December 31, 2018, 2017 and 2016 our Board of Directors declared cash dividends of $0.50, $0.50 and $0.75 
per share of our outstanding common stock, respectively. An immaterial amount of dividends declared were related to unvested RSUs and 
unvested shares of restricted stock which are accrued for and paid when the applicable vesting conditions are met. Accrued cash dividends 
on forfeited RSUs and restricted stock are also forfeited. Cash dividends paid as disclosed in the statements of cash flows for the years 
ended December 31, 2018, 2017 and 2016 included previously declared cash dividends on vested RSUs and on shares of vested restricted 
stock issued to non-executive members of our Board of Directors. 

On February 27, 2019, our Board of Directors declared a regular quarterly cash dividend of $0.125 per share of common stock, with a 
record date of March 15, 2019, and a payment date of March 29, 2019. This cash dividend of approximately $2.4 million is expected to be 
paid from available cash on hand. 

Common Stock Repurchase Program 

On July 31, 2008, our Board of Directors approved a program to repurchase our common stock in the open market. This program has been 
extended at various times. In February 2018, the Company's Board of Directors authorized the repurchase of up to $10.0 million of the 
Company's common stock through December 31, 2018 on the open market or in privately negotiated transactions. As of July 2018, the 
repurchase authority had been exhausted. In August 2018, the Company's Board of Directors authorized the repurchase of up to an 
additional $10.0 million of the Company's common stock through December 31, 2018 on the open market or in privately negotiated 
transactions. In November 2018, the Company's Board of Directors extended the repurchase authority through December 31, 2019. 

We  use  available  cash  on  hand  and  net  cash  provided  by  operating  activities  to  fund  the  common  stock  repurchase  program.   This 
repurchase authority allows us, at management’s discretion, to selectively repurchase shares of our common stock from time to time in the 
open market depending upon market price and other factors. 

Repurchased shares of our common stock were accounted for as a reduction to common stock and additional paid-in-capital in the period in 
which the repurchase occurred. All repurchased shares of common stock are returned to the status of authorized, but unissued, shares of the 
Company. 

F- 21 

 
 
Common stock purchased in 2018, 2017 and 2016 (excluding commission and the purchase of common stock for tax withholdings) was as 
follows: 

For the Three Months Ended 

(dollars in thousands) 

March 31, 
June 30, 
September 30, 
December 31, 

Total 

Shares 
Purchased 

Amount 

Shares 
Purchased 

Amount 

Shares 
Purchased 

Amount 

2018 
127,792   $ 
501,782  
36,542  
263,000  
929,116   $ 

1,922    
7,520    
558    
3,446    
13,446    

2017 
—   $ 

572,550  
—  
—  

572,550   $ 

—    
10,000    
—    
—    
10,000    

2016 
291,861   $ 
65,791  
13,884  
16,719  
388,255   $ 

4,893  
1,078  
228  
274  
6,473  

Net (Loss) Income per Common Share 

Basic net (loss) income per common share is computed on the basis of the weighted average common shares outstanding. Diluted net (loss) 
income per common share is computed on the basis of the weighted average common shares outstanding plus the effect of all potentially 
dilutive common shares including unvested and outstanding equity awards. The components of basic and diluted net (loss) income per 
common share were as follows for the periods stated: 

(in thousands, except for share and per share amounts) 
Numerator: 

Net (loss) income 

Denominator: 

For the Year Ended December 31, 

2018 

2017 

2016 

$ 

(1,479 )   $ 

(15,306 )   $ 

13,979  

Basic and diluted weighted average outstanding shares of common stock 

19,667,891    

20,210,260    

Basic and diluted net (loss) income per common share 

$ 

(0.08 )   $ 

(0.76 )   $ 

20,586,066  
0.68  

For the years ended December 31, 2018, 2017 and 2016, the following securities were not included in the calculation of diluted shares 
outstanding as the effect would have been anti-dilutive: 

Restricted stock units 

Share-based Compensation Plans 

For the Year Ended December 31, 

2018 
178,279    

2017 

90,665    

2016 

—  

On March 23, 2012, our Board of Directors adopted the Spok Holdings, Inc. 2012 Equity Incentive Award Plan (the “2012 Equity Plan”) 
that was subsequently approved by our stockholders on May 16, 2012. A total of 2,194,986 shares of common stock have been reserved for 
issuance under this plan. 

Awards under the 2012 Equity Plan may be in the form of stock options, common stock, restricted stock, RSUs, performance awards, 
dividend equivalents, deferred stock, deferred stock units, or stock appreciation rights. 

Restricted stock awards generally vest one year from the date of grant. Related dividends accumulate during the vesting period and are paid 
at the time of vesting. 

Contingent RSU's generally vest over a three-year performance period upon successful completion of the performance objectives. Non-
contingent RSU's generally vest in thirds, annually, over a three-year period. Dividend equivalents rights generally accompany each RSU 
award and those rights accumulate and vest along with the underlying RSU. 

F- 22 

 
 
 
 
 
 
 
 
 
   
   
 
 
   
   
 
   
   
 
 
 
 
The following table summarizes the activities under the 2012 Equity Plan from January 1, 2016 through December 31, 2018: 

Total equity securities available at January 1, 2016 

Less: RSU and restricted stock awarded to eligible employees, net of forfeitures 

Total equity securities available at December 31, 2016 

Less: RSU and restricted stock awarded to eligible employees, net of forfeitures 

Total equity securities available at December 31, 2017 

Less: RSU and restricted stock awarded to eligible employees, net of forfeitures 

Total equity securities available at December 31, 2018 

Activity 

1,483,231  
(236,292 ) 
1,246,939  
(106,281 ) 
1,140,658  
(236,221 ) 
904,437  

The following table details activities with respect to outstanding RSUs and restricted stock for the year ended December 31, 2018 and has 
been reclassified to conform to current period's presentation which includes restricted stock activity: 

Unvested at January 1, 2018 
Granted 
Vested 
Forfeited(1) 

Unvested at December 31, 2018 

Shares 

Weighted- 
Average Grant  
Date Fair Value 

393,084     $ 
343,102    
(199,991 )  
(131,870 )  
404,325     $ 

18.54  
15.65  
17.22  
16.93  
17.27  

(1)100,767 RSUs did not vest based on the Company's actual performance at December 31, 2017 as compared to the related performance obligations. 

Of the 404,325 unvested RSUs and restricted stock outstanding at December 31, 2018, 254,641 RSUs include contingent performance 
requirements for vesting purposes. At December 31, 2018, there was $3.5 million of unrecognized net compensation cost related to RSUs 
and restricted stock, which is expected to be recognized over a weighted average period of 1.60 years. 

Employee Stock Purchase Plan 

In 2016, our Board of Directors adopted the Spok Holdings, Inc. Employee Stock Purchase Plan ("ESPP") that was subsequently approved 
by our stockholders on July 25, 2016. A total of 250,000 shares of common stock have been reserved for issuance under this plan. 

The Company's ESPP allows employees to purchase shares of common stock at a discounted rate, subject to plan limitations. Under the 
ESPP, eligible participants can voluntarily elect to have contributions withheld from their pay for the duration of an offering period, subject 
to the ESPP limits. At the end of an offering period, contributions will be used to purchase the Company's common stock at a discount to 
the market price based on the first or last day of the offering period, whichever is lower. Participants are required to hold common stock for 
a minimum period of two years from the grant date. Participants will begin earning dividends on shares after the purchase date. Each 
offering  period  will  generally  last  for  no  longer  than six months.  Once  an  offering  period  begins,  participants  cannot  adjust  their 
withholding amount. If a participant chooses to withdraw, any previously withheld funds will be returned to the participant, with no stock 
purchased,  and  that  participant  will  be  eligible  to  participate  in  the  ESPP  at  the  next  offering  period.  If  the  participant  terminates 
employment with the Company during the offering period, all contributions will be returned to the employee and no stock will be purchased 
at a discounted rate. 

The Company uses the Black-Scholes model to calculate the fair value of each offering period on their offer date. The Black-Scholes model 
requires the use of estimates for the expected term, the expected volatility of the underlying common stock over the expected term, the risk-
free interest rate and the expected dividend payment. 

For the year ended December 31, 2018, employees purchased 20,120 shares of common stock for a total price of $0.2 million. For the year 
ended December 31, 2017, employees purchased 17,760 shares of common stock for a total price of $0.3 million. 

F- 23 

 
 
 
 
 
 
 
 
 
 
The following table summarizes the activities under the ESPP from January 1, 2016 through December 31, 2018: 

Total ESPP equity securities available at January 1, 2016 
Plus: Registration of 2016 ESPP 
Less: common stock purchased by eligible employees 

Total ESPP equity securities available at January 1, 2017 
Less: common stock purchased by eligible employees 

Total ESPP equity securities available at January 1, 2018 
Less: common stock purchased by eligible employees 

Total ESPP equity securities available at December 31, 2018 

Activity 

—  
250,000  
(3,961 ) 
246,039  
(17,760 ) 
228,279  
(20,120 ) 
208,159  

Amounts withheld from participants will be classified as a liability on the balance sheet until funds are used to purchase shares. This 
liability amount is immaterial to the consolidated financial statements. 

Stock-Based Compensation Expense 

Compensation expense associated with common stock, RSUs and restricted stock was recognized based on the grant date fair value of the 
instruments, over the instruments’ vesting period. 

During the year ended December 31, 2016 a one-time reversal of approximately $2.0 million in stock compensation expense was incurred 
based on our assessment that it was probable that only 50% of the awards issued in 2016 and 2015 would vest based on the related 
performance criteria and our assessment of the anticipated future performance applied to the performance criteria. This directly impacted 
the stock based compensation expense for the year ended December 31, 2016 and indirectly impacted stock compensation expense for the 
year ended December 31, 2017 as a result of lower amortization. 

The following table reflects stock based compensation expense for the periods stated: 

(Dollars in thousands) 
Performance-based RSUs 
Time-based RSUs and restricted stock 
ESPP 

Total stock based compensation 

NOTE 8 - INCOME TAXES 

For the Year Ended December 31, 

2018 

2017 

2016 

$ 

$ 

2,127     $ 
2,756    
71    
4,954     $ 

1,762     $ 
1,862    
64    
3,688     $ 

413  
418  
23  
854  

The Tax Cuts and Jobs Act of 2017 ("2017 Tax Act") was signed into law on December 22, 2017. The 2017 Tax Act significantly revised 
the U.S. corporate income tax by, among other things, lowering the statutory corporate tax rate from 35% to 21%, eliminating certain 
deductions,  imposing  a  mandatory  one-time  tax  on  accumulated  earnings  of  foreign  subsidiaries,  introducing  new  tax  regimes,  and 
changing how foreign earnings are subject to U.S. tax. The 2017 Tax Act also enhanced and extended through 2026 the option to claim 
accelerated depreciation deductions on qualified property. We have completed our determination of the accounting implications of the 2017 
Tax Act on our tax accruals. 

F- 24 

 
 
 
 
 
The significant components of our income tax (benefit) expense attributable to current operations for the periods stated were as 
follows:  

(Dollars in thousands) 
(Loss) income before income tax (benefit) expense 
Current: 
Federal tax 
State tax 
Foreign tax 

Total current 

Deferred: 
Federal tax 
State tax 
Foreign tax 

Total deferred 
Total income tax (benefit) expense 

$ 

$ 

For the Year Ended December 31, 

2018 

2017 

2016 

(2,185 )   $ 

11,559     $ 

22,971  

—     $ 
838    
148    
986    

(1,467 )  
(532 )  
307    
(1,692 )  

199     $ 

1,006    
270    
1,475    

26,348    
(787 )  
(171 )  
25,390    
26,865     $ 

669  
1,294  
103  
2,066  

6,811  
41  
74  
6,926  
8,992  

$ 

(706 )   $ 

Foreign income before income tax (expense) benefit is immaterial to consolidated income before income tax benefit (expense). 

The following table summarizes the principal elements of the difference between the United States Federal statutory rate of 21% and 
our effective tax rate: 

Effective tax rate reconciliation 

2018 

2017 

2016 

(Dollars in thousands) 
(Loss) income before income tax (benefit) expense 

Income taxes computed at the Federal statutory rate 
State income taxes, net of Federal benefit 
Impact of 2017 Tax Act 
Research and development and other tax credits 
Excess executive compensation 
Other 

Income tax (benefit) expense 

$ 

$ 

$ 

(2,185 )    

 $  11,559      

(459 )  
306    
—    
(1,144 )  
281    
310    
(706 )  

4,046    
21.0  %   $ 
472    
(14.0 )%  
24,235    
—  %  
(1,775 )  
52.4  %  
—    
(12.9 )%  
(113 )  
(14.2 )%  
32.3  %   $  26,865    

 $  22,971      
8,040    
867    
—    
—    
—    
85    
8,992    

35.0  %   $ 
4.1  %  
209.7  %  
(15.4 )%  
—  %  
(1.0 )%  
232.4  % 

% $ 

35.0 % 
3.8 % 
— % 
— % 
— % 
0.4 % 
39.1 % 

The anticipated effective income tax rate is expected to continue to differ from the Federal statutory rate primarily due to the effect of state 
income taxes, the benefit of the research and development tax credit, permanent differences between book and taxable income and certain 
discrete items. The earnings of non-US subsidiaries are deemed to be indefinitely reinvested in non-US operations. 

F- 25 

 
 
 
 
 
   
   
 
   
   
 
 
 
   
  
   
  
   
 
The components of deferred income tax assets at December 31, 2018 and 2017 were as follows: 

(Dollars in thousands) 

Net operating losses and tax credits 
Property and equipment 
AMT minimum tax receivable 
Accruals and accrued loss contingencies 
Capitalized research and development costs 

Gross deferred income tax assets 

Deferred income tax liabilities: 
Intangible assets 
Prepaid and other expenses 

Gross deferred income tax liabilities 

Net deferred income tax assets 

Net Operating Losses 

December 31, 

2018 

2017 

$ 

$ 

22,003     $ 
5,969    
1,348    
5,776    
14,220    
49,316    

(2,711 )  
(121 )  
(2,832 )  
46,484     $ 

26,296  
8,289  
2,489  
4,833  
9,108  
51,015  

(3,075 ) 
(261 ) 
(3,336 ) 
47,679  

As of December 31, 2018, we had approximately $83.9 million of NOLs available to offset future taxable income. The Federal NOLs begin 
expiring in 2026 and will fully expire in 2029. We have an immaterial amount of foreign NOLs and tax credits available for future use. 

Valuation Allowance 

We assess the recoverability of our deferred income tax assets, which represent the tax benefits of future tax deductions, NOLs and tax 
credits, by considering the adequacy of future taxable income from all sources, including prudent and feasible tax planning strategies. This 
assessment is required to determine whether based on all available evidence, it is “more likely than not” (which means a probability of 
greater than 50%) that all or some portion of the DTAs will be realized in future periods. As of December 31, 2018 and 2017, we believe it 
is more likely than not that our DTAs will be realized in future periods and thus did not have a valuation allowance. 

Income Tax Audits 

Our Federal income tax returns have been examined by the Internal Revenue Service ("IRS") through December 31, 2008. The audits of the 
Federal returns for the years ended 2005 through 2008 resulted in no changes. The IRS also audited Amcom’s 2009 Federal tax return (pre-
acquisition) with no changes.  The 2016, 2017 and 2018 income tax returns of the Company have not been audited by the IRS and are 
within the statute of limitations (“SOL”). 

We operate in all states and the District of Columbia and are subject to various state income and franchise tax audits. The states’ SOL varies 
from three to four years from the later of the due date of the return or the date filed. We usually file our Federal and all state and local 
income tax returns on or before September 15 of the following year; therefore, the SOL for those states with a three-year SOL is open for 
calendar years ending 2015 through 2018, and for the four-year SOL states, the SOL is open for years ending from 2014 through 2018. 

NOTE 9 - COMMITMENTS AND CONTINGENCIES 

Contractual Obligations 

We had no significant commitments and contractual obligations as of December 31, 2018. 

Other Commitments 

We have various LOCs outstanding with multiple state agencies which are considered to be immaterial to the consolidated financial 
statements. The LOCs typically have one to three-year contract requirements and contain automatic renewal terms. 

F- 26 

 
 
 
 
   
Legal Contingencies 

We are involved, from time to time, in lawsuits arising in the normal course of business. We believe these pending lawsuits will not have a 
material adverse impact on our financial position or statement of operations. There have been no material changes during the twelve months 
ended December 31, 2018 to the commitments and contingencies previously reported in the 2017 Annual Report and our Quarterly Report 
on Form 10-Q for the quarterly period ended March 31, 2018. 

Operating Leases 

We have operating leases for office and transmitter locations. Substantially all of these leases have lease terms ranging from one month to 
five years. We continue to review our office and transmitter locations, and intend to replace, reduce or consolidate leases, where possible. 

Future minimum lease payments under non-cancelable operating leases at December 31, 2018 were as follows: 

For the Year Ended December 31, 

(Dollars in thousands) 

2019 
2020 
2021 
2022 
2023 
Thereafter 
Total 

$ 

$ 

6,716  
5,058  
4,102  
2,327  
1,586  
424  
20,213  

These leases typically include renewal options and escalation clauses. Where material, we recognize rent expense on a straight-line basis 
over the lease period. The difference between rent paid and rent expense is recorded as other current liabilities and other non-current 
liabilities on the consolidated balance sheets. 

Total rent expense under operating leases for the years ended December 31, 2018, 2017 and 2016, was approximately $17.5 million, $17.7 
million and $17.9 million, respectively. 

NOTE 10 - EMPLOYEE BENEFIT PLANS 

Spok Holdings, Inc. Savings and Retirement Plan 

The Company has a savings plan in the U.S. that qualifies under Section 401(k) of the Internal Revenue Code ("IRC"). Participating U.S. 
employees may elect to contribute a percentage of their salary, subject to certain limitations. Matching contributions under the savings plan 
were approximately $1.6 million for the year ended December 31, 2018, and $1.1 million for each of the years ended December 31, 2017 
and 2016. 

NOTE 11 - RELATED PARTIES 

A member of our Board of Directors also serves as a director for an entity that leases transmission tower sites to the Company. For the years 
ended December 31, 2018, 2017 and 2016, we incurred $3.6 million, $3.8 million and $3.9 million, respectively, in site rent expenses from 
the entity on which the individual serves as a director. These amounts are included in technology operations expenses. 

F- 27 

 
NOTE 12 - SELECTED QUARTERLY FINANCIAL INFORMATION (UNAUDITED) 

Quarterly financial information for the years ended December 31, 2018 and 2017 is summarized below: 

For the Year Ended December 31, 2018 

First 
Quarter 

Second 
Quarter 

Third 
Quarter 

Fourth 
Quarter 

Revenues(2) 
Operating income (loss)(2)(4) 
Net income (loss)(2)(4) 
Basic and diluted net income (loss) per common share(1) 

For the Year Ended December 31, 2017 

Revenues(2) 
Operating income(2) 
Net income (loss)(2)(3) 
Basic and diluted net income per common share(1) 

$ 

$ 

(Dollars in thousands except per share amounts) 
42,476     $ 
(1,560 )  
(840 )  
(0.04 )  

40,628     $ 
(2,346 )  
(1,172 )  
(0.06 )  

43,114     $ 
584    
345    
0.02    

43,256  
149  
189  
0.01  

First 
Quarter 

Second 
Quarter 

Third 
Quarter 

Fourth  
Quarter(4) 

(Dollars in thousands except per share amounts) 
43,636     $ 
3,325    
3,727    
0.19    

42,325     $ 
2,410    
1,498    
0.07    

41,444     $ 
1,382    
854    
0.04    

43,770  
3,589  
21,384  
(1.07 ) 

(1)   Basic and diluted net income (loss) per common share is computed independently for each period presented. As a result, the sum of the quarterly 
basic and diluted net income (loss) per common share for the years ended December 31, 2018 and 2017 may not equal the total computed for the 
year. 

(2)   Slight variations in totals are due to rounding. 
(3)   Fourth quarter 2017 net loss includes $24.2 million from the write-off of the deferred income tax asset related to the 2017 Tax Act (refer to Note 

8, "Income Taxes"). 

(4)   An adjustment of $771 to cost of revenue, identified in the fourth quarter of 2018, has been reflected in this table as a reduction of Operating 
income (loss) and Net income (loss) of $166, $196 and $359 in the first, second and third quarters, respectively.  Income (loss) per common 
share has been adjusted accordingly for the impact of these adjustments to each quarter. 

F- 28 

 
 
 
 
 
 
 
 
 
SPOK HOLDINGS, INC. 
VALUATION AND QUALIFYING ACCOUNTS 

SCHEDULE II 

Allowance for Doubtful Accounts, 
Service Credits and Other 

Year ended December 31, 2018 

Year ended December 31, 2017 
Year ended December 31, 2016 

Balance at the 
Beginning of  
the Period 

Charged to 
Operations 

Write-offs 

(Dollars in thousands) 

Balance at the 
End of the  
Period 

$ 

$ 
$ 

1,065     $ 
1,056     $ 
1,286     $ 

2,125     $ 
1,035     $ 
761     $ 

(1,485 )   $ 

(1,026 )   $ 
(991 )   $ 

1,705  
1,065  
1,056  

F- 29 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EXHIBIT INDEX 

Incorporated by Reference 

Exhibit Description 

  Amended and Restated Certificate of Incorporation 
  Second Amended and Restated Bylaws 
Specimen of common stock certificate, par value 
$0.0001 per share 

Form 

  8-K 
  8-K 

File No. 
  001-32358 
  001-32358 

Exhibit   

Filing Date   

  3.1 
  3.1 

  7/8/2014 
  12/20/2016 

  S-4/A 

  333-115769 

  4.1 

  10/6/2004 

Filed/Fur
nished 
Herewith 

Exhibit 
Number   
3.1 
3.2 

4.1* 

10.1 

10.2* 
10.3* 
10.4* 

10.5† 

10.6* 

10.7 

10.8*† 
10.9† 

10.10† 
10.11† 
10.12† 

10.13† 
10.14† 
10.15† 
10.16† 

10.17* 
10.18† 
21 
23 

31.1 

31.2 

32.1 

Form of Indemnification Agreement for executive officers of 
Spok, Holding Inc. 
USA Mobility, Inc. Equity Incentive Plan Restricted Stock 
Agreement (For Board of Directors) (amended) 
  Form of Director’s Indemnification Agreement 
  USA Mobility, Inc. 2012 Equity Incentive Award Plan 
Employment Agreement, between Spok Holdings, Inc. and 
Vince D. Kelly, dated as of January 1, 2019 
Restricted Stock Unit Grant Notice for the USA Mobility, 
Inc. 2012 Equity Incentive Award Plan 
Restricted Stock Unit Grant Notice for the Spok Holdings, 
Inc. 2015 Long-Term Incentive Plan 
Spok Holdings, Inc. Severance Pay Plan and Summary Plan 
Description (For certain C-Level, not including CEO) 
(amended and restated) 
  Spok Holdings, Inc. 2015 Long-Term Incentive Plan 
Exhibits to Spok Holdings, Inc., 2015 Long-Term Incentive 
Plan for the 2016 - 2018 performance period 
  Spok Holdings, Inc. 2016 Short-Term Incentive Plan 
  Spok Holdings, Inc. 2017 Short-Term Incentive Plan 
Exhibits to Spok Holdings, Inc., 2015 Long-Term Incentive 
Plan for the 2017 - 2019 performance period(1) 
  Spok Holdings, Inc. 2018 Short-Term Incentive Plan 
  Spok Holdings, Inc. 2018 Long-Term Incentive Plan(1) 
  Spok Holdings, Inc. 2019 Short-Term Incentive Plan 
Amendment to the USA Mobility, Inc. 2012 Equity Incentive 
Award Plan 
  NEO Severance and Change in Control Document 
  Subsidiaries of the Company 
  Consent of Grant Thornton LLP 
Certification of President and Chief Executive Officer 
pursuant to Rule 13a-14(a)/Rule 15d-14(a) of the Securities 
Exchange Act of 1934, as amended 
Certification of Chief Financial Officer pursuant to 
Rule 13a-14(a)/Rule 15d-14(a) of the Securities Exchange 
Act of 1934, as amended 
Certification of President and Chief Executive Officer 
pursuant to 18 U.S.C. Section 1350 
Certification of Chief Financial Officer pursuant to 18 
U.S.C. Section 1350 
  XBRL Instance Document** 
  XBRL Taxonomy Extension Schema** 
  XBRL Taxonomy Extension Calculation** 
  XBRL Taxonomy Extension Definition** 
  XBRL Taxonomy Extension Labels** 
  XBRL Taxonomy Extension Presentation** 

  10-Q 

  001-32358 

  10.1 

  10/25/2018 

  10-Q 
  10-Q 
  DEF 14A 

  001-32358 
  001-32358 
  001-32358 

  10.18 
  10.24 
  A 

  11/1/2007 
  10/30/2008 
  3/28/2012 

  8-K 

  001-32358 

  10.1 

  1/4/2019 

  10-K 

  001-32358 

  10.16 

  3/2/2017 

  10-K 

  001-32358 

  10.17 

  3/2/2017 

  10-K 
  10-K 

  10-K 
  10-K 
  10-K 

  001-32358 
  001-32358 

  10.18 
  10.10 

  3/2/2017 
  3/1/2018 

  001-32358 
  001-32358 

  10.11 
  10.13 

  3/2/2017 
  3/1/2018 

  10-K 

  001-32358 

  10.15 

  3/2/2017 

  10-K 

  001-32358 

  10.16 

  3/1/2018 

  DEF 14A 
  10-Q 
  10-K 

  001-32358 
  001-32358 
  001-32358 

  A 
  10.2 
  21 

  4/27/2017 
  4/27/2017 
  3/1/2018 

  Filed 

  Filed 

  Filed 

  Filed 

  Filed 

  Filed 

  Furnished 

  Furnished 
  Furnished 
  Furnished 
  Furnished 
  Furnished 
  Furnished 
  Furnished 

32.2 
101.INS 
101.SCH 
101.CAL 
101.DEF 
101.LAB 
101.PRE 
*         On July 8, 2014, the Company changed its name from USA Mobility, Inc. to Spok Holdings, Inc. 
** 
† 
(1) 

The financial information contained in these XBRL documents is unaudited. 
Denotes a management contract or compensatory plan or arrangement. 
Portions of this document have been omitted and filed separately with the Securities and Exchange Commission 
pursuant to requests for confidential treatment pursuant to Rule 24b-2. 

 
 
 
 
   
 
 
 
 
 
   
   
 
   
 
   
 
   
   
   
 
   
 
   
 
   
 
   
   
 
   
   
   
   
   
 
   
   
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
Board of Directors

Annual meeting 

Royce Yudkoff
Chairman of the Board, Spok  
Holdings, Inc. and Co-Founder of ABRY Partners, LLC

Vincent D. Kelly
President and Chief Executive Officer

N. Blair Butterfield
Chairman of Wind River Advisory Group, LLC 

Stacia A. Hylton
Retired Director of The United States Marshals Service

Brian O’Reilly
Consultant

Matthew Oristano
Chairman and Chief Executive Officer of Reaction 
Biology Corporation

Samme L. Thompson
President of Telit Associates, Inc.

Todd Stein
Principal of Braeside Capital

Corporate Officers 

A formal notice of the meeting is being mailed to 
each stockholder. The proxy statement, proxy card 
and 2018 Annual Report on Form 10-K are available 
at www.proxyvote.com.

2018 Annual Report on Form 10-K

This annual report contains the 2018 Form 10-K filed 
with  the  Securities  and  Exchange  Commission. 
Spok  Holdings,  Inc.  will  provide  without  charge 
to each stockholder of record additional copies of 
the Company’s 2018 Form 10-K. Please send your 
request to:

Investor Relations
Spok Holdings, Inc.
6850 Versar Center, Suite 420
Springfield, VA 22151

Investor and Media Information

Inquiries from investors, the financial community, 
and  news  organizations  should  be  directed  to 
Investor Relations and Corporate Communications 
at  the  address  noted  above,  by  calling  (800)  611-
8488, or by visiting our website at www.spok.com.

Securities Listing

The common stock of Spok Holdings, Inc., trading 
symbol “SPOK,”  trades  on  the  NASDAQ  National 
Market®.

Vincent D. Kelly
President and Chief Executive Officer

Michael W. Wallace 
Chief Financial Officer and  
Chief Accounting Officer

Bonnie K. Culp
Executive Vice President, Human
Resources and Administration and  
Chief Compliance Officer, Spok, Inc.

Sharon Woods Keisling
Corporate Secretary and Treasurer

Transfer Agent and Registrar

Computershare
P.O. Box 505000 
Louisville, KY 40233
Direct: (781) 575-2725
Toll Free: (877) 498-8865
Hearing Impaired: TDD (800) 952-9245
www.computershare.com/investor

Independent Public Accountants

Grant Thornton LLP
1000 Wilson Boulevard, Suite 1400
Arlington, VA 22209

Corporate Counsel

Latham & Watkins LLP
555 Eleventh Street, NW, Suite 1000
Washington, DC 20004-1304

Spok, Inc. 
6850 Versar Center, Suite 420
Springfield, VA 22151

Telephone (800) 611-8488
Fax (866) 382-1662
www.spok.com

ABOUT SPOK, INC.

Spok, Inc., a wholly owned subsidiary of Spok Holdings, Inc. (NASDAQ: SPOK), is proud to be a global leader in healthcare 

communications. We deliver clinical information to care teams when and where it matters most to improve patient outcomes. 

Top hospitals rely on the Spok Care Connect® platform to enhance workflows for clinicians, support administrative compliance, 

and provide a better experience for patients. Our customers send over 100 million messages each month through their Spok® 

solutions. Spok is making care collaboration easier.

spok.com

© 2019 Spok, Inc. Spok is a trademark of Spok Holdings, Inc. Spok Care Connect and Spok Mobile are trademarks of Spok, Inc. Other names and 
trademarks may be the property of their respective owners.