I've followed Jirard a long time, and from what I can tell, it's a case of him not knowing how to run a charity, and giving it to his brother and business partner in hopes he will take care of it, and nothing happening. While they haven't donated any of the money they've collected over the past decade, they also haven't spent it, it's just been sitting in an account with hopes that someone, somewhere, will eventually get around to taking care of it.
So yeah, it's pretty fucking bad, but it's also not exactly a scam. They haven't profited off of it, but they have lied about it, seemingly in hopes that they'd soon get around to making that lie a truth, and then never getting around to it.