A non-wicking underlayment board and methods for forming the same. The non-wicking underlayment board includes a foam core formed of closed cell foam with reinforcement layers encapsulated within the foam core. Outer facings formed of mineral coated nonwoven fibers are positioned on opposite faces of the non-wicking underlayment panel. The non-wicking underlayment board is useful for efficient and cost effective installation of barriers and surfaces in water-resistant and waterproof environments.

A non-wicking underlayment board and methods for forming the same. The non-wicking underlayment board includes a foam core formed of closed cell foam with reinforcement layers encapsulated within the foam core. Outer facings formed of mineral coated nonwoven fibers are positioned on opposite faces of the non-wicking underlayment panel. The non-wicking underlayment board is useful for efficient and cost effective installation of barriers and surfaces in water-resistant and waterproof environments.