The board g00fy linked is a business-class H61 board and is meant for companies buying large numbers of cheap computers. Don't even consider it.
If you want a full-size ATX board for Sandy Bridge, you will not find one for less than $115. You might be able to find a Micro-ATX board for less than $100, but I wouldn't recommend that unless you really need a computer with a small case. Full-size boards will run cooler and be better at overclocking if you want to do that.
I would suggest a P67 board, something like the ASRock P67 Pro3, or if you want to do SLI/CF then get the ASRock P67 Extreme4 or Extreme6. They are budget-enthusiast boards on par with MSI, ASUS, and Gigabyte but they cost less.
Edit: I've had my ASRock P67 Pro3 based system for over a month now, and I wouldn't hesitate to recommend ASRock to anyone, even family and friends. I would suggest waiting until the new B3-stepping version comes out though. I'm still waiting on that myself, so I can RMA this one.