Formula or Function using IF statement on Cell Colors

Taph17   Although there are ways to do this, it is not the way excel is really designed.  Maybe if you gave us more information about the big picture we could suggest a better solution.  Off hand right now I would suggest you use numbers in those cells to indicate "on" state and then you can add conditional formatting to "highlight" them if needed.  You can even use the conditional formatting rules to make the text 'invisible' (i.e. same color as background).

Otherwise the solutions I see use either a complicated trick using get.cell in the name definitions or VBA. 

I went ahead an created a sample sheet using conditional formatting I mentioned above.