create table ListTable (
id int, userID int
);
create table PeopleTable (
id int, gender char
);
insert into ListTable values (1, 1), (2, 2), (3, 3);
insert into PeopleTable values (1, 'M'), (2, 'F');
SELECT
COUNT(DISTINCT CASE WHEN people.gender = 'M' THEN list.id END) AS mens,
COUNT(DISTINCT CASE WHEN people.gender = 'F' THEN list.id END) AS womens,
COUNT(DISTINCT CASE WHEN people.gender IS NULL THEN list.id END) AS unknown
FROM ListTable AS list
LEFT JOIN PeopleTable AS people ON (list.userID = people.id)
;