"In his usage study, Mr. Rogers examined the use of each room contained in the Lodge for the year immediately preceding the assessment date under appeal. Mr. Rogers concluded that the Lodge was owned, occupied and used one-hundred percent of the time for charitable purposes. This is true even though non-charitable uses occurred in the facility during the period examined by Mr. Rogers‟ usage study. Because it steadfastly maintains that the subject property was devoted to a charitable use one-hundred percent of the time, the Lodge does not attempt to break down the property‟s usage between charitable and non-charitable activities. The Board therefore finds that the Lodge failed to establish it was entitled to an exemption pursuant to Indiana Code § 6-1.1-10-16 and Indiana Code § 6-1.1-10-36.3."