Macros requiring a nested IF AND formula?

There is no need to use VBA for this, the regular built in formulas will do what you want - with a slight adjustment to your data tables.

Instead of using 2 rows for the year and date, use real dates.....

	B	C	D	E	F	G	H
7	8/1/2014	9/1/2014	10/1/2014	11/1/2014	12/1/2014	1/1/2015	2/1/2015
8	2014	2014	2014	2014	2014	2015	2015
9	August	September	October	November	December	January	February
10	150	150	150	150	150	150	150
11	75	75	75	75	75	75	75

(you can format row 7 to just show mth/yr if needed, and then delete rows 8:9
Then for the extract...

	A	B	C	D	E
9		Gross Profit	Net Profit
10	Project : 09/130	1,200	600	1200	600
11	Project : 09/268	1,800	900	1800	900

D10=SUMIF('JOB 09 130'!$7:$7,">=7/1/2015",'JOB 09 130'!$10:$10)
adjust the data row and sheet names as needed for the other calcs