100-200k seems like a perfectly reasonable salary for someone working in the non-profit sector in a high-level management capacity, assuming there is some need for these types of skills, which there certainly are for many non-profits. Presumably that same individual could make anywhere from 300k to many millions as the CEO of a private company. Yes, you may be able to get someone for less, you may even be able to get someone fully qualified for less who is really invested in the mission of the non-profit, but such an individual becomes vanishingly irreplaceable at some point.

On the other hand a small non-profit with a half a dozen employees probably has greater need of a competent accountant.