While Point-of-Interest (POI) recommendation has been a popular topic of study for some time, little progress has been made for understanding why and how people make their decisions for the selection of POIs. To this end, in this paper, we propose a user decision profiling framework, named PROUD, which can identify the key factors in people's decisions on choosing POIs. Specifically, we treat each user decision as a set of factors and provide a method for learning factor embeddings. A unique perspective of our approach is to identify key factors, while preserving decision structures seamlessly, via a novel scalar projection maximization objective. Exactly solving the objective is non-trivial due to a sparsity constraint. To address this, our PROUD adopts a self projection attention and an L2 regularized sparse activation to directly estimate the likelihood of each factor to be a key factor. Finally, extensive experiments on real-world data validate the advantage of PROUD in preserving user decision structures. Also, our case study indicates that the identified key decision factors can help us to provide more interpretable recommendations and analyses.