~4 million (14% of 2013 budget) spent on fund raising that has yielded fund raising for $100 million due to the success of ICE Bucket seems like a good investment
~2 million (7% of 2013 budget) spent on administration is really not that bad considering most Charity organizations are setup to get people to fund extravagant lifestyles for the "administrators".
The rest of the money is split between
* Research
* Service / Support
* Education
That doesn't sound like a scam to me. The people with ALS need some community service support. The Research is for long term goals of curing/fighting the degenerative disease. Public education about the disease is as important as the service / support.
The problem of course is that there will be more administrators within each of those buckets (Research, Community, and Education), but that is reality. You can't expect people administrating public benefit things without getting paid to do it, and you pay healthy amounts because you want qualified / effective people doing that.
Also, so don't take a $100 million fundraising in 2014, and think the way funds are distributed % wise will be same as 2013. Once overheads are settled, the rest goes to the cause. Same way once overheads are settled in private company, rest goes to profits, for non-profits, the rest goes to the cause.