When it comes to calls its more of a health issue than a mental issue, unless the mental issue is on par with pavlovs bell. It's not right but those are the laws.
If hes drowning in the pool, or if they are spraying his face, it's abuse. If its freezing outside and the dog has a thin coat and its cold, it's abuse. If the dog is screaming in pain, it's abuse. This is more forms of psychical abuse. Make sure the video has a clear picture of the dog and have a date that you took it, the temperature outside and the time spent in the pool (where the dog may be struggling to stay above water).
Now mental abuse is different and needs daily evidence. If they're doing it to this dog daily, its mental abuse, close to pavlovs bell. You'll need dates on videos , times of day, and faces. If the dog only looks uncomfortable and none of these signs are showing, then there's not much anyone can do.
Also, it may vary from state and even city, on how animal control will act. I'd still show it to a animal care professional (Vet or nurses at vet or trainers), they will know more about your city's animal codes and can give you advice. If you want to just make an anonymous tip, call your local pound and tell them of your concerns, they will tell you what they can and cant do and what information they may or may not need.