No depth of water is "safe" to jump into from a height of 100 feet. Ignoring air resistance, after a fall of that distance you will be traveling 80 feet per second, or about 55 miles per hour. Landing at the wrong angle could cause serious injury or death.
I've looked for guidelines relating minimum water depth to dive height (assuming a trained diver who knows how to hit the water and how to convert downward momentum into lateral motion), but they generally tend to concentrate on the sort of distances used in competition diving, which are closer to 30 feet than 100.
In the show "O" in Las Vegas that features a high-diving segment, the divers dive from 60 feet and the water depth is about 25 feet.
Trained high divers roll once they hit water both because that helps produce a clean entry and to minimize the depth to which they penetrate. If you don't do that but just continue to glide straight down, you will go significantly deeper.
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DO NOT JUMP INTO WATER FROM 100FT!!! It is deadly for a human being to jump/enter water from 100ft. The chance of survival is almost nil. Due to the rate of impact, delicateness of the human body, and other factors -- hitting water at this height would be like jumping onto concrete from 100ft. The only people who dive from these heights are professionals who graduate to these heights of jumping. The record for these types of jumps have jumped from approximately 125ft into about 16ft of water.