Here's a real life sample that should help you to find the solution:
If the host begins by "s" or "static" then create an environment variable called "STATIC" and set it to "1":
RewriteCond %{HTTP_HOST} ^(s|static)\.mysite\.com$
RewriteRule (.*) - [QSA,E=STATIC:1]
Then what you may look for: if my hosts is "static" then if the files are considered "static" (img and so on) then stop:
RewriteCond %{ENV:STATIC} 1
RewriteRule (.*)\.(pdf|jpg|jpeg|gif|png|ico)$ - [L]
Now if you want to be sure that the variable doesn't exist, just check if it's empty. Here's my rule just after the previous: it checks if the variable is not empty, and if so, there's an error = 404 (to simulate "not found"):
RewriteCond %{ENV:STATIC} !^$
RewriteRule (.*) /404.php [L]
In your case if your env is not empty you suppose it's true:
RewriteCond %{ENV:IS_MOBILE} !^$
RewriteCond...
In your case if your env is equals, exactly equals to the string true
you suppose it's "true":
RewriteCond %{ENV:IS_MOBILE} =true
RewriteCond...
Hope this helps.