Thank you both for answering.
I probably didn't do something correctly, but I didn't get either examples to work correctly for what I'm trying to do.
Around 3AM this morning, after playing with it a bunch more, I discovered a "work around". It checks cell E23 to see if it's empty or not, then checks cell I23 to see if a "value" greater than "0" (zero) is present. It's not very pretty, but it works as I've cobbled it together.
@IF(@ISEMPTY(E23)=0,@IF(I23<>"0",@INDEX($P3_SUMS,2,@MATCH($I23,$P3_SUMS,0)),"1"),"N/A")
I apologize for not getting back sooner, just to much to do. Thank you both for the assistance offered.
JD