I respectfully would swap "Need: Beer on Fridays" with "Don't Need: Aeron chairs." If my back is killing me because of crappy chairs, no amount of beer is going to stop me from finding a new job.
Even if I said the chairs were getting replaced every three years, it'd be a pittance. The comfort would need to get me an average of $1 of additional productivity, per employee, per day, to pay for themselves.
If they save a few people back problems, they're more likely to get me, far, FAR more than that.
(Posted while sitting on a Steelcase Leap)