A compact foundation unit kit and a method of making a foundation unit from the kit. The kit comprises at least three elongated, generally flat truss rails, four generally flat end caps and a plurality of generally flat cross slats, with the truss rails, end caps and cross slats oriented together with their longitudinal dimensions aligned in a generally parallel orientation and with their flat sides in contact. A binding maintains the truss rails, end caps and cross slats in that orientation. The method includes providing the kit, opening the kit and orienting the truss rails in a parallel, spaced position, then affixing one of the end caps to each end of the truss rails, inverting the partially formed foundation, and affixing the last two end caps to opposite ends of the truss rails, then finally affixing the cross slats to the truss rails in a spaced, parallel orientation. The foundation can then be finished in a conventional fashion.