some instances, but the existence of a relative’s scheduled medical procedure, without more, does not precipitate the kind of neglect that excuses failure to comply with filing deadlines. Alumni’s motion for an enlargement of time is, therefore, denied.
Because we have denied Alumni’s motion for enlargement of time, we have no brief from Alumni filed consistently with our rules.9 CR 76.12(8)(c) provides the range of penalties that may be levied against an appellee for failing to file a timely brief. In our discretion, we may: “(i) accept the appellant’s statement of the facts and issues as correct; (ii) reverse the judgment if appellant’s brief reasonably appears to sustain such action; or (iii) regard the appellee’s failure as a confession of error and reverse the judgment without considering the merits of the case.”
St. Joseph urges us to reverse the ruling of the Court of Appeals because its brief “reasonably appears to sustain such action.” Although St. Joseph’s argument is not unreasonable, reversal of the decision of the Court of Appeals would result in dismissal of Alumni’s underlying claim. The fault for failing to comply with the deadline ostensibly lies with Alumni’s counsel, so dismissal of Alumni’s cause of action seems too harsh a punishment to levy against the faultless party. We find it more appropriate to accept St. Joseph’s version of the facts and issues as true. So the facts portrayed below are completely aligned with those presented by St. Joseph.
B. The Facts and Issues Before This Court.
St. Joseph Catholic Orphan Society was founded in Louisville by several German-Catholic parishes in 1848. These parishes worked together to manage the orphanage according to the teachings of the Roman Catholic Church. St. Joseph has' since incorporated, but its Catholic roots endure.
A golden cross adorns the dome atop the orphanage, and a statue of St. Joseph holding the infant Jesus stands above the main entrance. A functioning Roman Catholic chapel lies at the center of the orphanage, but St. Joseph does not proselytize or force religion upon its residents or employees.
Beyond housing and educating needy and at-risk youth, St. Joseph’s Articles of Incorporation include “assist[ing] the Roman Catholic Archbishop of Louisville in providing for the care, counseling, and education of children” as its mission. This principle is echoed in the preamble of its bylaws, stating that St. Joseph “operates according to the beliefs, teaching, and mission of the Catholic Church.”
St. Joseph’s relationship with the Roman Catholic Church is also recognized in its tax treatment. St. Joseph enjoys federal tax-exempt status based on a group exemption granted to the United States Conference of Catholic Bishops. This exemption applies to all organizations operated, supervised, or controlled by the Roman Catholic Church. St. Joseph is still required to make tax filings in light of its exempt status, but does not make the required filings on its own. behalf. Instead, the Archdiocese of Louisville includes St. Joseph’s documentation in it’s own filings. St. Joseph also successfully held itself out as a religious entity when claiming its ERISA retirement plan was a “religious plan.”
The Roman Catholic Archbishop of Louisville (or his designee) is also provided a permanent seat on St. Joseph’s Board of Trustees. The Board’s actions are “sub