Nowadays, Intel offers a wide range of socket LGA1150 processors, including some entry-level ones. And there is no sense in building a PC with a low-end CPU using a high-end motherboard that uses the flagship Z97 chipset.
The Gigabyte H81M-S2PH is a typical value motherboard for Intel LGA1150 processors. Based in a basic chipset, it is inexpensive, and this is also reflected in the absence of extra features such as overclocking options, SLI support, etc. It also brings a low count of SATA-600 and USB 3.0 ports, since it uses a simple chipset and brings no extra chips to provide more ports. It will not draw the attention of extreme overclockers or gaming enthusiasts.
However, for the user who is looking for an inexpensive motherboard to build a computer based on a low-end Intel socket LGA1150 CPU, with one or two storage units and only one video card, and will not try any overclocking, the Gigabyte H81M-S2PH has a good cost/benefit ratio.