Theres different factors that are involved. 90k is my PAY. i'm an undesignated controller who have a lot of other side perks that does not going into cash compensation. Shares, tuition coverage, extra time off, executive benefits.
It also depends on the size and industry. if I was one of 50 controllers at lets say bell/rogers, then yes, i'm underpaid for sure. As Helloworld3 said, I am also being compensated with education. To move from a controller > CFO is a big step in which i'm being groomed for. The education and training i'm receiving is a factor of roughly 10-30k depending on how you view it. C-Suite in my company make between 180k-500k.
Nothing is ever black and white