A cushioning device for supporting a user in seated or recumbent posture, e.g., in a wheelchair, comprises a resiliently compressible foam base layer with an upper surface formed of a configuration generally conforming to the users body and defining a fluid drainage path to a fluid drainage and collection area in case of incontinence episodes, an absorbent layer disposed in association with the fluid collection area for collection and holding fluids draining to the collection area, a fluid-impermeable bottom layer covering the underside of the base layer, and a non-absorbent top layer covering the upper surface of the base layer. Together, the fluid permeability and non-absorbent character of the top layer and the compressible resiliency and drainage configuration of the foam base layer for draining fluids to the absorbent layer, mitigate pressure, heat, moisture, shear and friction conditions that are the main contributing causes to formation of decubitus ulcers.