Few studies have theorized and empirically tested variation in location of decision making in NGOs and relationship of decision location choices to accountability dimensions. Using a sample of Lebanese NGOs legally registered as membership organizations, we examine if their budget size and level of member dues, along with dependence on donors interested in democratic governance, predict who participates in their decision-making process through involvement in preparing and formally approving the annual budget, financial records, and work plan. Our study reveals the reality of shared leadership in these organizations and suggests the value of considering the location of decision making for NGO leaders and the government regulators and funders who wish to encourage democratic processes within membership organizations.