Mr. Simpson is a Boulder land magnate who owns a great deal of the land around the city, including the land the Pine Tree Day Care Center, which he has given to his shiftless Roller Skating son, 'Wheels' in Season 3's episode, Dueling Skates. He is played by Bill Morey.
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Mr. Simpson is the owner of the lease on the Pine Tree Day Care Center where Mork works. Mork and Mindy being informed by the Director of the Center Mrs. Fowler, that he intends not renewing the lease, and allowing the Center to be turned into a parking lot. When Mork and Mindy approach him to try and intercede on the behalf of the center, Mork going majorly overboard, they discover that Mr. Simpson does not actually want to touch the Center.
However, the decision is not in his hands. He gave the Roller Rink across the road to his shiftless son, in an effort to get him to knuckle down and run a business and it's working. Carol 'Wheels' Simpson is making a go of the Rink and wants to expand the business by creating a larger parking lot and his target is the Center across the road from it. Mr. Simpson does not want to dissuade his son, but tells the couple that if they can convince Wheels to relinquish his claim on the Center, he will happily renew the lease with Mrs. Fowler.