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I was just laying in bed asking myself this question when I googled it.
And after reading almost all the pages in this thread,my answer is: 100k is a very decent salary, even in the most expensive places. If you're making 100 thousand, you're doing well. Better than most Americans and a whole lot better than the rest of the world.
Yes you can make arguments for all kinds of different variables like locations and all the other things.
But face it. The only person that could or would complain about making 100K a year is someone who used to make 150K a year.
Wayyyyy to many variables but in general I would lean towards not really in many areas you will be treading water if you have to pay for healthcare out of pocket (and want good healthcare) plus other basics of living (nothing fancy at all) . I can also answer yes it's a good salary if you can make 100k+ with just part time hours (12 hours a week or so).
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