Mattress panels and mattresses (including mattress foundations) that satisfy the rigorous requirements of new and promulgated state and federal regulations regarding flammability of mattresses, such as Technical Bulletin 603 of the State of California department of Consumer Affairs (TB-603) and U.S. Consumer Product Safety Commission Standard for Flammability of Mattresses and Mattress/Foundation Sets (16 CFR 1633), are provided. A mattress includes one or more panels of material assembled as a non-quilted, non-perforated, multi-layered structure, wherein the mattress maintains flame and heat resistant integrity when impinged with a gas flame in accordance with the testing protocol set forth in Technical Bulletin 603 of the State of California department of Consumer Affairs (TB-603) and/or in accordance with the testing protocol set forth in U.S. Consumer Product Safety Commission Standard for Flammability of Mattresses and Mattress/Foundation Sets (16 CFR 1633).