I have a table that has a processed_timestamp column -- if a record has been processed then that field contains the datetime it was processed, otherwise it is null.
processed_timestamp
Another MySQL method is to use the CASE operator, which can be generalised to more alternatives than IF():
IF()
SELECT CASE WHEN processed_timestamp IS NULL THEN 'NULL' ELSE 'NOT NULL' END AS a, COUNT(*) AS n FROM logs GROUP BY a