Foundation footing system for a load-bearing structure comprising a hole in the ground and a post in the hole extending above the hole. A gap present between the sides of the post and the sides of the hole contains a cured, hydrophobic, closed-cell, polyurethane foam to firmly hold the post in place and protect the post from moisture. Alternatively, a foundation footing system for a load-bearing structure comprising a hole in the ground filled with a cured, hydrophobic, closed-cell, polyurethane foam and a post place on and connected to the top of the foam.