The pool has no food vending, just lifeguard staff, usual pool equipment, in good repair, 60 ft pool, 12 feet deep, one dive board. 3 toilet stalls, 3 showers, locker room for each male/female side. 2 lifeguards and 2 front desk attendants at a time during public swim, swim lessons to public 45 min each twice a day from 10am-noon for total of 20 days season (4 teachers and 1 guard on during lessons, dual session held for for 4 weeks). Public pays fee for lessons and swimming. Open from 1pm to 6pm M-Sat except lesson days open at 10am.

Salaries, maintenance and insurance would be the primary costs. Many municipal pools have a separate property tax levy for homeowners inthe district.

I would add:

Utilities - electricity for running the equipment will be pretty major, especially if this is a heated pool. Also water and sewage.
Administration fees - accounting, billing, payroll, supervision.
Capital expenditures for major repairs and refurbishments.