“VDARE created an entity called ‘Happy Penguins LLC’ for the sole purpose of paying VDARE’s employees so that they could identify a non-controversial entity (Happy Penguins) – and not VDARE – as their employer,” Frisch said, per court records.
IRS tax records for the VDARE Foundation describe Happy Penguins’ purpose as “leased employees.” In 2019, the year that VDARE received the donation that it used to purchase the castle, it reported paying $411,003 to Happy Penguins. After the Brimelows moved into the castle, VDARE paid Happy Penguins $351,188 in 2020, $500,558 in 2021 and $231,274 in 2022.
Prior news reports and tax returns have described Peter Brimelow as one of Happy Penguin’s “leased employees.” As with VDARE’s payments to the LLC, the Brimelows’ reported salaries have fluctuated throughout the years.