Firstly, you should note that only the outermost PARFOR has any effect. All the available parallelism is used there, so the inner PARFOR makes no difference.
In this case, the amount of computation you're doing inside the loop compared to the amount of data you're accessing is much too low. In this case, I think vectorization should give you much better results. I think in this case can't you simply do:
a = imread('something.jpg');
b = sum(a, 3);
c = b ./ 3;