How do you calculate gym memberships and long term care for employees?

Child care assistance Educational assistance $4, 000 Gym membership 15.00 per month Yes Yes Yes No No Yes Yes Yes Life insurance Long-term care insurance $15 per period No No No No Yes No No No (at 1% o f annual Flex- (under $5,000 FSA Employee time Millen Towle Long Shangraw Yes Lewis Schwartz No Prevosti Yes Student annually) Yes No Yes No No No No No (annual) annually salary value) Yes No Yes Yes Yes Yes Yes No 500.00 1,200.00 700.00 200.00 1,600.00 450.00 900.0 300.00 Yes No Yes No Yes Yes No No Yes No Yes No No Child care assistance Educational assistance $4, 000 Gym membership 15.00 per month Yes Yes Yes No No Yes Yes Yes Life insurance Long-term care insurance $15 per period No No No No Yes No No No (at 1% o f annual Flex- (under $5,000 FSA Employee time Millen Towle Long Shangraw Yes Lewis Schwartz No Prevosti Yes Student annually) Yes No Yes No No No No No (annual) annually salary value) Yes No Yes Yes Yes Yes Yes No 500.00 1,200.00 700.00 200.00 1,600.00 450.00 900.0 300.00 Yes No Yes No Yes Yes No No Yes No Yes No No