J.P Pembrook and Associates is the company for which Roger works. It has won the Golden Gallows award several times. J. P. Pembrook's face has never been shown, only his crossed hands on his desk. Pembrook is a stingy person, wanting a raise when he was laying off good, honest, hard workers. Roger once had to dress up as a clown for Pembrook's son's birthday (J. P. Juniour). Afterward, Pembrook begged Roger not to sue.