League sends last season’s financial data to union. Baby steps.

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At this point, any little step towards the NBA owners and players union actually sitting down and having a serious conversation should be taken as a good sign.

So, in that vein, we tell you that the owners have sent the union the league financials from last season, as Ken Berger at CBSSports.com reports.

The data are crucial to both sides as they prepare for more heated negotiations that center on the financial health of the sport. Owners are seeking massive changes to the collective bargaining agreement, which expires June 30, based on their contention that the current model is not sustainable due to annual league-wide losses approaching $400 million. The NBPA, however, contends that the sport is healthier than the owners are willing to admit, citing last season’s record revenues — which are detailed in the documents furnished to the union in recent days. …

While the 2009-10 data are expected to support the union’s belief that revenues remain robust and at record levels, the owners’ case hinges on their assertion that costs are too high. While the ’09-’10 data have not been fully vetted, they are expected to reflect an approximately $100 million decline in gate receipts, which was offset by a $130 million increase in non-ticket revenues, according to a person familiar with the league’s finances. The $30 million net increase in revenues represents approximately a 1 percent rise from 2008-09, during the depths of the economic recession. During the same period, negotiated player salaries have decreased $120 million, the person familiar with league finances said.

Both sides are going to look at this data and see and say different things. The owners have said they had to discount tickets and take other harsh steps to get the revenue increase. The union has said before that losses and profits are more complex than the owners have shown — if an owner also owns the building the team plays in, money can be moved from one pocket to another (or not moved) and not impact the owner but be changed to alter the team’s picture of health.

Union head Billy Hunter and NBA Commissioner David Stern are expected to sit down next month and talk. These numbers will come up.

Expect nothing of it. Don’t expect real movement until there is the real threat of losing games (September seems a good bet). And even then…

Still, we’ll take the baby steps at this point. It’s the only hope for those of us who want a full NBA season starting in the fall.

Watch all of LeBron James’ 46 points in Game 6

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There is going to be a Game 7 in the Eastern Conference Finals Sunday because of LeBron James.

George Hill had a strong game (20 points), Jeff Green and Larry Nance Jr. had their moments, but it was all about LeBron — 46 points, 11 rebounds, and 9 assists in 46 brilliant minutes.

Rather than try to describe his game to you — including the dagger threes late — just watch.

And enjoy. There are still some people out there (mostly on Twitter, it seems) who just want to tear LeBron down for some reason. I pity them. Not just because they are wrong, although they are. Rather, it’s because they are depriving themselves of enjoying one of the greatest players ever to lace them up. LeBron can bully people in the paint, hit step back threes, is as gifted a passer as the game has seen, and just plays a smart, high-IQ game we have got to watch grow over the years. If you can’t enjoy that, you don’t love basketball.

LeBron James is a force nature, scores 46, wills Cavaliers to win forcing Game 7

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What more can be said about the brilliance of LeBron James?

We can point to his 46 points, 11 rebounds, and nine assists Friday night in a win-or-go-fishing elimination game. We can point to how he lifted the team up when Kevin Love went down after a blow to the head (more on that later). We could talk about how this is his seventh 40+ point game of the playoffs, the last guy to do that since Michael Jordan in 1989 (when Jordan was 25 and had yet to win a title).

Or, we can just show you his back-to-back dagger threes in the fourth quarter over Jayson Tatum.

That is art on a basketball court.

LeBron got a little help Friday night at home, and with that the Cavaliers won Game 6 109-99, forcing a Game 7 back in Boston on Sunday night.

“It feels good just to play for another game, and like I’ve always said ‘Game 7’ is the best two words in sports,” LeBron said. “And for us to be on the road in a hostile environment where we have had no success up to this point, we should relish the opportunity and have fun with it.”

LeBron was nothing short of brilliant (remember 10-12 years ago people were trying to say he was afraid of the big moment, damn that sounds silly now). He is historically brilliant in Game 7s, but he can’t do it alone.

George Hill, the second best shot creator on the team, had 20 points on 7-of-12 shooting. Jeff Green had 14 off the bench, and Larry Nance Jr. had a timely 10 points and 7 rebounds.

Nance’s play was crucial because Kevin Love went down 5 minutes into the game after banging heads with Jayson Tatum while setting a screen.

Love’s was being checked for a concussion and his status for Game 7 is not known. (If he does have a concussion, it’s unlikely he clears the league protocol in time to play in two days.)

Despite LeBron and all of it, the Celtics had their chances in this one.

Boston got off to a fast start because Jaylen Brown had 15 first-quarter points and the Celtics shot 61 percent as a team, none of which seemed sustainable but it got them out to a 25-20 lead after one. Then the Cavaliers came on in the second with a 20-4 run behind LeBron, and once they had the lead the Cavaliers never let it go.

Boston will look back on not grabbing rebounds — Cleveland grabbed the offensive rebound on 36.6 percent of their missed shots, a very high percentage — and the fact the Celtics missed nine free throws and think things could have been different.

Boston is going home, where they are 10-0 these playoffs and for some reason inexplicable even to Brad Stevens, they play much better. The Celtics have a great defense, smart players, and a real chance.

The Cleveland Cavaliers have LeBron James. That may be enough.

“We have one more game to be able to compete for a championship, what more can you ask for?” LeBron said.

Kevin Love being evaluated for concussion, out for second half

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It happened just five minutes into the game — Cleveland’s Kevin Love and Boston’s Jayson Tatum banged heads.

Love was in the midpost and part of his job was to set a screen for George Hill, who was racing out to the arc. In doing so, Love and Tatum banged heads and it wasn’t pretty.

Love spent a few minutes on the ground, went straight to the locker room, and has not returned to the game.

Tatum did not leave the game.

There still is no official word on if Love has a concussion. If he does, he will go into the league’s mandated concussion protocol — which means to be cleared he has to be symptom free through a series of physical tests — and it would be a challenge for him to be back for a Game 7, if there is one.

And their likely will be one. After struggling in the rest of the first quarter without Love, the Cavaliers have gotten solid performances out of Hill, Jeff Green, and of course, LeBron James has been brilliant. The Cavaliers have a comfortable 15-point lead late in the third quarter.

NBA Finals schedule drops, Game 1 Thursday, May 31

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We don’t know where the NBA Finals will be played, but we know when.

Next Thursday the eyes of the NBA world could be focused on Oakland or Houston, and the following Wednesday that may shift to Boston or Cleveland. All four of those teams still have a chance to make the NBA Finals.

What we know is the dates for the games. Here is the schedule:

Game 1, Thursday, May 31, at 9 p.m. ET: Boston Celtics/Cleveland Cavaliers at Houston Rockets/Golden State Warriors

Game 2, Sunday, June 3, at 8 p.m. ET: Boston Celtics/Cleveland Cavaliers at Houston Rockets/Golden State Warriors

Game 3, Wednesday, June 6, at 9 p.m. ET: Houston Rockets/Golden State Warriors at Boston Celtics/Cleveland Cavaliers

Game 4, Friday, June 8, at 9 p.m. ET: Houston Rockets/Golden State Warriors at Boston Celtics/Cleveland Cavaliers

Game 5, Monday, June 11, at 9 p.m. ET: Boston Celtics/Cleveland Cavaliers at Houston Rockets/Golden State Warriors

Game 6, Thursday, June 14, at 9 p.m. ET: Houston Rockets/Golden State Warriors at Boston Celtics/Cleveland Cavaliers

Game 7, Sunday, June 17, at 8 p.m. ET: Boston Celtics/Cleveland Cavaliers at Houston Rockets/Golden State Warriors

Games 5, 6, and 7 are if necessary. All games will be broadcast on ABC.

There were no surprises here. The date of the start of the NBA Finals has been set since before the season started (it always is, to help broadcast partners and international media plan). The game pattern follows the same as last year, when the NBA changed it to make sure there was at least one day off in addition to travel days when the venue switches cities.