Here's a tool to help with formula problems. Make the cell with the formula active. Then up in the formula bar, where you should see your formula displayed, use your mouse to highlight
one of the calculations, such as 'QTR 4'!D4
Next press the F9 key and the formula bar will reveal what that portion of the formula evaluates to. In your case you are looking for a number, or a 0 (zero) if that cell appears to be empty.
If two double quote marks are revealed, then this would be the reason for your error; you are attempting to add numbers and text. This is what I observed with Excel 2003.
After you press F9 and take note of the value, it is important to finish by pressing the escape key so that your formula is restored.
Jerry