Here are a few more to add to your list:
-Unexpected legal issues/problems (you will need to have a lawyer on board)
-Maintenance for the equipment/facility
-Purchase of new equipment when necessary
-City, state, federal fees and permits
-Licenses to be able to use any music/songs, etc. for your gym (you might want to check on this)
These are few that come into my mind right now. There will always be hidden expenses when running any type of business and a gym is no different. I hope this helps.