Regarding supplemental value delivery design and development assistance, the Davis’ ‘Governance Tree’ offers a conceptual frame of reference for defining IT governance practices from an information and communication perspective; therefore enabling comprehensive process integration for value realization. Through the Davis’ Governance Tree, details demonstrating governance sub-domain influences can be documented utilizing specific processes and applicable controls. In addition, governance development discussions are enabled to convey evolutionary baselines necessary for measuring managerial progress. Once abstraction elements are understood, management’s role in providing strategic alignment impacting not-for-profit service delivery can be defined and enabled to address control objective deployment subscribing to IT governance mandates. Lastly, the Governance Tree can provide a comparative assessment of best practices for monitoring and evaluating IT governance strategic alignment.