|I'm pretty sure this gets you what you want...|
Since everything seems to be dependent on the value in L6, I pulled that out separately. In other words, IF L6>=-5000, we don't care about anything else, because we're "OK".
Once we know that L6 is <-5000, we can check the date and percentage. If either of the 2 AND conditions are FALSE, then all we care about is whether or not J6 is >110%.
=IF(L6>=-5000,"OK",IF(AND(C6<DATEVALUE("9/1/2013"),J6>115%),"Revision Needed",IF(J6>110%,"Revision Needed","OK")))
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