One can imagine that in each inertial frame there are observers positioned throughout space, each with a synchronized clock and at rest in the particular inertial frame. These observers then report to a central office, where all reports are collected. When one speaks of a particular observer, one refers to someone having, at least in principle, a copy of this report. See, e.g., Sard (1970). Sard, R. D. (1970). Relativistic Mechanics - Special Relativity and Classical Particle Dynamics. New York: W. A. Benjamin. ISBN978-0805384918.