This could be delivered to everyone actively using the app.
If the message is delivered, then you can intent from the notification to another activity which shows the sos marker on a map and maybe navigate there. With only doing this you would need only a Google Account and no other server.
These are the very basics how you asked. But...
Problems
With just this everyone sending a sos will directly send to everyone a sos call. There is no server between the sos caller and the delivery of the sos. So there will happe some problems. Everyone around the world (who uses the app) will get this message.
So you need at lest a function that matches the distance between the sos caller and the "helper". Maybe implement some regions like just my town or whatever.
What the app needs
What I would do (using REST and Firebase Cloud Messaging)
What you JSON could look like
This could be delivered to everyone actively using the app.
If the message is delivered, then you can intent from the notification to another activity which shows the sos marker on a map and maybe navigate there. With only doing this you would need only a Google Account and no other server.
These are the very basics how you asked. But...
Problems
With just this everyone sending a sos will directly send to everyone a sos call. There is no server between the sos caller and the delivery of the sos. So there will happe some problems. Everyone around the world (who uses the app) will get this message.
So you need at lest a function that matches the distance between the sos caller and the "helper". Maybe implement some regions like just my town or whatever.