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Liability insurance would be the biggest cost is my guess. Most places pay heavily for liability insurance in case anything happens to a person or horse while on their property, even after having them sign waivers. Other than that you'd need fencing thats appropriate, whether wood, plastic or hot(electric) tape with fence posts. Depending on how much you need that could add up fast as well, plus the electricity for hot tape. Most people don't just pasture board their horses, so you would probably want either a barn with stalls and storage for hay/tack or some run-ins in the different pastures for inclement weather protection. But if you got boarders prior to building such things and a boarder contract, kind of like a home lease you could probably break even the first year and go from there.
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